On Introducing Changes And Additions Into The Law Of The Rsfsr "on Value Added Tax"

Original Language Title: О внесении изменений и дополнений в Закон РСФСР "О налоге на добавленную стоимость"

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Overtaken by Federal Law 05.08.2000 N 118-FZ A to the Russian Federation On Amendments and Additions to the Law of the RSFSR "On Value Added Tax" Article 1. Amend the Law of the RSFSR "On Value Added Tax" (Statements of Congress of People's Deputies of the RSFSR and of the Supreme Soviet of the RSFSR, 1991, N 52, sect. 1871) the following changes and additions: 1. In article 5: of paragraph 1, subparagraph 1, amend to read: " (d) Value of the privatization of property of State-owned enterprises, the value of residential property purchased by citizens State and municipal housing stock (in the form of privatization) and in houses owned by public associations (organizations), as well as rent for rental enterprises formed on the basis of State property; " item 1 should be added to the following subparagraphs: "p", "c", "c" and "U" The content: " p) trafficking in the sale of confiscated, vacant property, treasures and purchased values, as well as values transferred to the right of inheritance to the state; (c) sales turnover for further processing, and The affinitization of ore, concentrates and other industrial products containing precious metals, scrap and waste of precious metals, as well as sales of precious metals and precious stones to the State Fund of the Russian Federation; t) the cost of living houses, kindergartens, clubs and sanatoriums and other objects of social and cultural and domestic purpose transferred to the Councils of People's Deputies; ) paid medical services for the population, medicines, medical products, prosthetic and orthopaedic products; and Medical equipment, as well as tours (curvices) into sanatorium-resort and health facilities, recreation institutions, tourist tours ". 2. In subparagraph (b) of part two of article 7, the words "in accordance with subparagraphs (e)" (e) "shall be replaced by the words" in accordance with subparagraphs (e) "(e) to" u ". 3. Article 10 should be supplemented with paragraph 3 as follows: " 3. The peculiarities of the application of this Law to enterprises and organizations of coal mining and coal processing industry are determined by the Government of the Russian Federation. ". Article 2. This Act has been in force since 1 April 1992. Article 3. This Law applies to offences that have arisen since the introduction of the Act, as well as to legal relations (except those provided for in article 5 (1) of the RSFSR Act "About value added tax") that occurred on January 1, 1992. President of the Russian Federation ELTSIN Moscow, House of Soviet Russia 22 May 1992 N 2813-I