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Accepted at the thirty fourth plenary session of Inter-parliamentary Assembly of the State Parties of the CIS
(The resolution of April 7, 2010 No. 34-11)

THE MODEL TAX CODE FOR THE STATE PARTIES OF THE CIS

Special part

Chapter 11 Nation-wide and local (regional and municipal) license fees

Article 1. General provisions

1. Nation-wide and local (regional and municipal) the license fees (further - charges) are established by the tax legislation of the country.

2. The license fee - obligatory payment of the receiver of the license (licensee) for the right of implementation of the licensed types of activity. The list of the types of activity which are subject to licensing is established by the legislation of the country.

3. The license - in a special way the drawn-up permission issued by authorized body (licensor) to implementation of specific type of activity in case of obligatory observance of licensed requirements and conditions. For the purposes of this Chapter the license the patent, the coupon and other document according to the legislation of the country can be recognized.

4. Licensing, and also renewal of the documents confirming license availability are performed by the licensor according to the procedure and the cases determined by the legislation of the country.

5. In case of establishment of charges are determined collection type (nation-wide or local) and procedure for its introduction in action in the territory of the country.

Article 2. Payers

1. Payers of charges the organizations and physical persons obtaining in accordance with the established procedure the license for the right of implementation of the activities which are subject to licensing according to the legislation of the country are recognized.

2. Payers perform the licensed activities on the basis of the license and payment of the established charges. In the cases established by the legislation of the country along with the license fee the licensee the state fee can be paid.

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