Test Basis of legislation on taxes and fees in the Russ

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Test Basis of legislation on taxes and fees in the Russ


Tests. Basis of legislation on taxes and fees in the Russian Federation
1. The Tax Code of the Russian Federation consists of:
a) from one part;
b) from two parts;
c) from three parts.
2. 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,
3. 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.
5. 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.
6. 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.

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