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

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

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Overtaken by Federal Law 05.08.2000 N 118-FZ RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation "On Value Added Tax" Accepted The State Duma of the Russian Federation on 11 November 1994 approved by the Federation Council on 17 November 1994 Article 1. To amend the Law of the Russian Federation 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, Art. 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; N 11, est. 387; N 14, est. 486) the following changes and additions: 1. Paragraph 1, paragraph 1, paragraph 1, paragraph 1, of article 4, paragraph 1, should read as follows: " The market price for the purposes of taxation is accepted for the purposes of taxation. similar products (work, services) at the time of implementation, but not below the actual cost price. In the case where the enterprise could not sell the products at a cost above the cost price due to a reduction in its quality or consumer properties (including obsoldeterioration), or if the prevailing market prices for these or similar products is lower than the actual cost of the product, and the actual sales price is applied for the purposes of taxation. If the enterprise, within 30 days prior to selling the product at a price not exceeding its actual cost, sold the same product at prices above its actual cost price, for all transactions for purposes taxation is applied at the price calculated from the maximum price of sales of these products. In case of sales below the cost price (acquisition value), the resulting negative difference between the sales tax amounts paid to the vendors and the sales tax amounts calculated on the basis of the goods is a profit, remaining at the disposal of the enterprises after the payment of the profit tax, and the reimbursement from the budget is not subject to reimbursement from the budget. When the enterprises exchange products (works, services) or their transfer, the free trade turnover is determined by the average price of the sale of such or similar products (works, services) calculated in the month, that the transaction was carried out, and in the absence of the implementation of such or similar products (work, services) per month-based on the price of its last implementation, but not less than the actual cost price. If the company exchanges new products that have never been produced or exchanged, the actual market price for similar products is accepted for tax purposes, but not lower than that of the plant. the actual cost price. ". 2. In article 5, paragraph 1: , in subparagraph (e), replace the words "public appointments to the Councils of People's Deputies" with the words " public housing and utilities and roads, electrical networks, substations, gas networks, Facilities and other similar objects transmitted free of charge to the public authorities (or, by their decision, to the specialized enterprises that use or operate the specified facilities for their purpose) and to the local authorities and the transfer of grants to enterprises, organizations and Institutions by State and local authorities "; , paragraph 2 of the" c "after the words" equipment and instruments used for research purposes, only at the time of discharge; " add "technology equipment, spare parts to it; public transportation and spare parts; special vehicles for medical emergency, fire protection, internal affairs agencies;" 3. In article 7: , in the first paragraph of paragraph 3, the words "from the general income of the tax" shall be replaced by the words "through general payment of taxes". Article 2. of publication. In relation to the entry into force of this Federal Law: 1. Invite the President of the Russian Federation to bring the decrees adopted on tax matters into line with this Federal Law. 2. To instruct the Government of the Russian Federation to bring into conformity with this Federal Law the regulatory legal acts adopted on tax matters. President of the Russian Federation B. Yeltsin Moscow, Kremlin 6 December 1994 N 57-FZ