The Tax Code of the Russian Federation (Tax Code of the Russian Federation) is a codified legislative act that establishes the system of taxes and fees in the Russian Federation.

It consists of two parts: part one (general part), which establishes general principles of taxation, and part two (special or special part), which establishes the procedure for taxing each of the taxes (fees) established in the country.

The USAID agency (USA) took part in the development of the First Part of the Tax Code.

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