Test Basis of legislation on taxes and fees in the Russ

Product description

Tests. Basis of legislation on taxes and fees in the Russian Federation

• The Tax Code of the Russian Federation consists of:

a) from one part;

b) from two parts;

c) from three parts.

• Part one of the Tax Code of the Russian Federation is valid:

a) from 1 January 1999 • "•;

b) since January 1, 20oz;

c) from 1 January 2005,

• The basis for the functioning of the tax system of the Russian Federation is:

a) Budget Code of the Russian Federation;

b) the Customs Code of the Russian Federation;

c) The Tax Code of the Russian Federation.

4- Acts of legislation on taxes come into force:

a) not earlier than one month from the date of their official publication;

b) not earlier than one month from the date of their official publication and the 1st day of the next tax period;

c) not earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication.

• All irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of:

a) the tax authority;

b) the taxpayer.

• Part two of the Tax Code states:

a) the basis of legal relations, types of taxes, the procedure for the appearance and performance of taxpayers' duties;

b) the procedure for calculating and paying federal, regional and local taxes, as well as the procedure for applying special tax regimes;

c) the methods of tax control, the procedure for appealing the actions of tax authorities, methods of levying taxes.

Additional information

#TestsTaxes