Overtaken by Federal Law 05.08.2000 N 118-FZ A to the Russian Federation On Amendments to the Law of the Russian Federation "On Value Added Tax" Article 1. Article 10, paragraph 2, of the Russian Federation Law "On Value Added Tax" (Statements of Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR) 1991, N 52, sect. 1871; Congress of People's Deputies of the Russian Federation and Supreme Soviet of the Russian Federation, 1992, N 23, Art. 1229; N 34, st. 1976; 1993, 118), amend to read: " 2. Value added tax for goods (works, services) imported into the territory of the Russian Federation or exported from the territory of the Russian Federation by economic entities of the States members of the Commonwealth of Independent States States may be established by an inter-State agreement of the Russian Federation on the principles of value added tax in the calculation of goods (work, services) sold in the territories of the States parties to the Agreement.
In the absence of an inter-State agreement, the procedure and conditions for the application of the tax in respect of these goods (works, services) are determined by the Supreme Council of the Russian Federation on the basis of reciprocity with each individual. The State party of the Commonwealth of Independent States. ". Article 2. This Act will be effective on 15 February 1993. President of the Russian Federation ELTSIN Moscow, House of Soviet Russia February 25, 1993 N 4554-I