Article 17. General Conditions of Imposition of Taxes and Fees

1. A tax shall only be considered as imposed if the taxpayers and the elements of taxation are defined, namely,

taxable item;

tax base;

tax period;

tax rate;

procedure for calculation of tax;

procedure and dates of tax payment.

2. In tax imposition, a legislative act on taxes and dues may also provide if necessary tax benefits and grounds for using them by the taxpayer.

3. In imposing fees, their payers and elements of taxation shall be defined relative to particular fees.

Article 18. Special Types of Tax Treatment

A special tax treatment shall be recognized to be a special procedure for the calculation of taxes and dues during a definite period of time, applicable in cases and in the order established by this Code and the federal laws adopted in accordance with it.

Upon the establishment of special tax treatments the elements of taxation, and also tax privileges shall be determined in the order prescribed by this Code.

Special tax treatments include the simplified system of the taxation of small business subjects, the system of taxation in free economic zones, the system of taxation in closed administrative-territorial entities, and the system of taxation during the fulfilment of contracts of concessions and product-sharing agreements.