Tax Code of Russia

The Tax Code of the Russian Federation (Russian Налоговый кодекс Российской Федерации, " Nalogovyj kodeks " ) is a Russian law book in the field of tax law of the Russian Federation. It consists of two parts. In the first part (General Section) are anchored general rules. In the second part of the tax is determined. The first part came into force on 1 January 1999 and the second part on 1 January 2001.