The set of elements of the legal composition of the tax establishes the obligation of the payer to pay the tax. Highlight essential elements and optional elements .
Essential (or essential) elements - elements of the legal composition of the tax, without which the tax liability and the procedure for its execution can not be considered defined.
Art. 17 of the Tax Code establishes the following:
The tax is considered to be established only in the case when taxpayers and elements of taxation are determined, namely:
- taxable item
- the tax base
- taxable period
- tax rate
- tax calculation
- tax payment procedure and terms
Optional elements - elements whose absence does not affect the determination of the tax. By the optional paragraph 2 of Art. 17 of the Tax Code of the Russian Federation classifies tax benefits and grounds for their use by the taxpayer.
Links
Tax Code of the Russian Federation . Section I, Chapter 2, Article 17