Expired-the Federal law from 05.08.2000 N 118-FZ z and c o n RUSSIAN FEDERATION on amendments to the law of the Russian Federation "on value added tax" article 1. Paragraph 2 of article 10 of the law of the Russian Federation "on value added tax" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, p. 1871; Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 23, art. 1229; N 34, art. 1976; 1993, N 4, art. 118) worded as follows: "2. Peculiarities of application of value-added tax for goods (works, services) imported into the Russian Federation or exported from the territory of the Russian Federation economic agents of the States-participants of the Commonwealth of independent States, may establish intergovernmental agreement of the Russian Federation on the principles of collecting value-added tax when paying for goods (works, services), implemented in the territories of the States parties to the agreement.
In case of absence of the inter-State agreement the terms and conditions for the use tax on these goods (works, services) are determined by the Supreme Council of the Russian Federation on the basis of reciprocity with respect to each State party of the Commonwealth of independent States. "
Article 2. To enact this law from February 15, 1993 year.
The President of the Russian Federation, b. YELTSIN Moscow, House of Soviets of Russia February 25, 1993 N 4554-I