History

 

1573 - Prikaz of Big Income established. For the first time, a state agency was created in Russia, which united under its management collection of main governmental revenues.

 

1653 - first trade charter approved. For the first time, a single document summarized general rules for collecting and calculating trading duties, which became the prototype of the tax code.

 

1665 - Prikaz of Great Treasury established.

 

1699 - Burghermaster Chamber and its field offices established, headed by Burghermasters. For the first time, a prototype of the modern tax administration was created, with a single central body and field units.

 

1718 - Kammer Kollegium, an office in charge of public revenue, and Stadts Kontor Kollegium, responsible for governmental spending, established. For the first time, a separate agency allocated for compiling estimates of public spending.

 

1755 - Kammer Kollegium replaced by the Treasury Chamber. For the first time collection of taxes and customs duties was merged under the roof of a single tax authority.

 

1780 - Treasury Chamber replaced by Expedition of State Revenues, which lasted only for a few years and was later divided into three separate expeditions in charge of revenues, spending, and account auditing. For the first time, a single financial authority combining management of public income and spending with controlling functions created.

 

1802 - Ministry of Finance established, with departments in charge of both income and expenditure of the State.

 

1811 - State Treasury and Office of the State Controller separated from the Ministry of Finance as two agencies responsible, respectively, for spending and accounts controlling/auditing. With the transition to regular preparation and approval of State Budgets (layouts), the Treasury was again returned to the Ministry of Finance.

 

1885 - Offices of Tax Inspectors established as departments within the Treasury, responsible for calculating direct tax levied on income.

 

1898 - Tax on trade introduced. Also, during this period, of great importance were real estate tax and auction, mortgage, and loan obligation charges.

 

1917 - People's Commissariat of Finance of the RSFSR established.

 

1918 – a nonrecurring charge introduced to support families of the Red Army soldiers, collected from owners of private trading enterprises who employed hired labor. On October 30, 1918, another nonrecurring payment was introduced (the so-called Extraordinary Ten-Billion Revolutionary Tax, which was collected from bourgeoisie and wealthy peasantry).

 

1919 - Central Tax Office with subordinate regional tax authorities established as part of the People's Commissariat of Finance of the RSFSR.

 

1920 - Department of Indirect Taxes transferred from the People's Commissariat of Finance of the RSFSR to the Supreme Economic Council of the RSFSR.

 

1921 - Food requisition replaced by the food tax. At about this time, foundations of the Soviet tax system were laid (the Central Tax Office of the People's Commissariat of Finance of the RSFSR reorganized into the Office of Taxes and Revenues).

 

1923 - People's Commissariat of Finance of the USSR established. By the end of the 1920s, taxation in the Soviet Union was complicated and cumbersome (86 types of payments into the budget).

 

1930 - 1932 - Tax reform in the USSR (Decree of the Central Executive Committee and the Council of People’s Commissars of the USSR of September 2, 1930). As a result, the system of excise taxes was totally abolished, and all tax payments of enterprises, about 60, were unified in the form of two main charges: turnover tax and profits tax. All profits of industrial and commercial enterprises, except for statutory deductions for asset formation, were seized by the State to create its revenue.

 

1941 - A tax levied on bachelors, singles and small families (to mobilize additional resources for helping mothers of large families), which lasted until the early 1990s, introduced by the Decree of the Presidium of the Supreme Soviet of the USSR.

 

1946 - People's Commissariat of Finance of the USSR transformed into the Ministry of Finance of the USSR.

  

1990 - State Tax Inspectorate created within the Ministry of Finance of the RSFSR, in accordance with Resolution No. 76 of the Council of Ministers of the USSR of January 24, 1990 by Order No. 50LS of the Ministry of Finance of the RSFSR of March 6, 1990). This started the formation of a powerful system with a three-tiered management hierarchy: central body, regional administrations (republican and regional inspections), and local (district and municipal) tax authorities.

 

1991 - State Tax Service established as an independent agency. During this period, a large-scale comprehensive tax reform was carried out, and fundamental tax laws were prepared and adopted: the base Law of the Russian Federation of December 27, "On the foundations of the tax system in the Russian Federation", containing a list of taxes; Law of the Russian Federation of December 27, "On businesses and organizations profit tax”, Law of the Russian Federation of December 6, "On Value Added Tax”, Law of the Russian Federation of December 7, "On income tax levied on individuals”, Law of the Russian Federation of October 18 "On Road Funds in the Russian Federation”, Law of the Russian Federation of December 6 "On Excise Taxes", and other laws on different types of taxes.

 

1993 - State Register of Enterprises established. IT development program of the State Tax Service of the Russian Federation and its territorial bodies (as part of a federal program of informatization of Russia) is started. Tax authorities entrusted to control the use of cash registers.

 

1996 - A simplified taxation system for small businesses is put in place.

 

1998 - State Tax Service of Russia transformed into the Ministry of Taxes and Duties of the Russian Federation (Presidential Decree No. 1635 of 23 December 1998). Start of the campaign for mass assignment of Taxpayer Identification Numbers (TINs) to individuals. Tax authorities made responsible for monitoring the production and trafficking of alcohol and alcohol products.

 

1999 - Part I of the Tax Code of the Russian Federation, which establishes the basic principles of taxation, put in force.

 

2001 - Federal Purpose-Oriented Program "Development of tax authorities (2002-2004)” approved by the Decree of the Government of the Russian Federation of December 21. Part II of the Tax Code of the Russian Federation (Chapter 21, "Value Added Tax”, Chapter 22, "Excise Taxes", Chapter 23, "Income tax levied on individuals”, and Chapter 24, "Unified social tax (fee)") put in force. Tax authorities empowered to perform state registration of legal entities and individual entrepreneurs, as well as to maintain the Unified State Registry of Legal Entities and the Unified State Registry of Individual Entrepreneurs. Tax authorities given the function of collecting contributions to the state budget funds (the unified social tax).

 

2002 - Chapter 25 of the Tax Code of the Russian Federation, "Corporate profits tax" and Chapter 26 of the Tax Code of the Russian Federation "Tax on mining operations” put in force. Widespread introduction of electronic data processing as a standard practice of territorial tax authorities. Electronic filing of tax returns organized. Territorial tax authorities connected into a telecommunications network.

 

2003 - Abolition of taxes levied on road users and vehicle owners; Chapter 28 of the Tax Code of the Russian Federation ("Transport tax"), as well as Chapters 26.2 (on the simplified taxation system for small businesses) and 26.3 (setting forth taxation system based on a single tax levied on imputed income) of the Tax Code of the Russian Federation. Centralization of processes of registration of legal entities ("single-window service").

 

2004 - Ministry of Taxes and Levies of the Russian Federation transformed into the Federal Tax Service in the course of an administrative reform aimed at optimizing the functions of executive bodies. New chapters of Part II of the Tax Code of the Russian Federation (Chapter 29, "Tax on gambling business;" Chapter 30, "Corporate Property"; Chapter 25.1, stipulating fees for the use of wildlife objects and for the use of marine biological resources; and Chapter 26.1, “Single agricultural tax”) introduced. Sales tax abolished. Federal Tax Service empowered (by the Decree of the President of the Russian Federation) to act as an authorized body in bankruptcy cases and bankruptcy proceedings, as well as to take decisions on tax payment postponement in the form of delays, installments, tax credits and investment tax credits.

 

2005 - Chapters 25.3 ("State duty") and 31 ("Land tax") of the Tax Code of the Russian Federation introduced. A new water tax (Chapter 02.25 of the Tax Code of the Russian Federation) introduced. Waiver of fees for water bodies use.

 

2007 - Tax-paying self-service "Electronic pay-desk" introduced in offices of the Savings Bank and commercial banks. A unit pre-trial settlement of tax disputes established witin the system of tax authorities. Powers of tax authorities during tax control measures restricted.

 

2008 - Project "Modernization of Tax Administration-2 completed.

 

2009 - A new service, "Know your debt", made available to taxpayers at the web site of FTS of Russia and through SMS. The authority to control trafficking of alcohol and alcohol products transferred to the Federal Service of Alcohol Market Regulation.