Legal Encyclopedia. The letter P

regional tax

- Mandatory, individually gratuitous payments and fees charged to organizations and individuals by the authorities of the Russian Federation to ensure the financial activities of the state and municipalities in the territory of these entities. These include:

1) property tax;

2) the property tax;

3) road tax;

4) motor vehicle tax;

5) the tax on gambling;

6) regional license fees.

RN are set in accordance with the Tax Code of the Russian Federation and are required to be paid in the territory of the given subject.

The authorities of the RF subjects, setting RN, should consider the following elements of taxation:

1) tax benefits;

2) The tax rate in the range,

the Tax Code of the Russian Federation;

3) the procedure and terms of tax payment;

4) the form for reporting RN


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