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Chapter Summary

This chapter discusses historical background of the taxation. Constituent entities of the Russian Federation may enact tax laws in accordance with the Federal Tax Code. The Tax Code covers "taxes and levies (sbor)". The agency which is in charge of collecting taxes and levies in Russia used to be the Ministry of Taxes and Levies. The tax agency is in charge of "tax control", which is a procedural act to ensure compliance with the tax legislation, accurate accounting of taxes, and timely and full payment of taxes. The chapter also talks about major kinds of taxes. Finally, it discusses foreign organisations which perform entrepreneurial activities in the Russian Federation are taxed on the income received as a result of their activities carried out via a permanent establishment as well as income from the possession, use, or disposal of the property of the permanent establishment.

Keywords: Federal Tax Code; foreign organizations; Ministry of Taxes; Russian Federation; tax agency; tax laws



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