Section III. Main topic: commentary on Tax code changes that became operative with federal laws № 229-ФЗ и № 207-ФЗ
In July 2010 some changes were made to the Tax Code. Major changes in the Tax Code, relating to the maximum range of taxpayers, are contained in Part I of the Tax Code, as well as in chapters 21, 23 and 25 of Part II of the Tax Code. These standards focus on tax administration, calculation and payment of major taxes; value added tax, tax on personal income tax. This article provides professional comment on the major changes made to specified parts of the Tax Code, effective from January 1, 2011, as well as to provisions that have a special procedure for the entry into force, including distributing its effect on January 1, 2010.