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 (from 1 January 2001) RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to the Law of the Russian Federation "On value-added tax" cost " Adopted by the State Duma on 7 April 1995 Approved by the Federation Council on 13 April 1995 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; Legislative Assembly of the Russian Federation, 1994, No. 29, art. 3010; N 33, st. 3407) the following changes and additions: 1. Paragraphs 2 and 3 of article 4, paragraph 3, should read as follows: " The distributive trade and public catering enterprises have a fixed price difference between their sales prices and prices, that they make payments to vendors, including the value added tax amount. In the same way, the turnover in the auction sale of goods is determined. For procurement, supply, wholesalers and other enterprises engaged in the sale and merchanting of goods, including on board and commission contracts, the taxable turnover is determined on the basis of the value of the goods sold On the basis of the applied prices, without including the value added tax in them. ". 2. In article 5, paragraph 1: , delete the words ", construction of houses, irrespective of their source of funding, including work performed at the expense of the population in horticultural societies and construction and construction," In the second indent, delete the words "foodstuffs (other than excisable) and raw materials for their production; goods for children on the list approved by the Government of the Russian Federation". Value added tax rate of 10 per cent; ". 3. Article 6 should read as follows: " Article 6. Tax rates 1. Value added tax rates are fixed at the following size: 10 per cent for food items (excluding excisable items), on the list approved by the Government of the Russian Federation and goods for children The list is approved by the Government of the Russian Federation; 20 per cent for other goods (work, services), including excisable food items. 2. The rates are also applied in the calculation of the value added tax for goods imported into the territory of the Russian Federation. ". 4. In article 7: 1), paragraphs 2 and 3 of paragraph 2 should read as follows: " The value added tax amount to be included in the budget is defined as the difference between the tax amount received from the buyers and the goods (works, services) sold to them, and tax amounts actually paid to suppliers for material resources (work, services), the cost of which is related to the costs of production and handling. Amount of value added tax to be included in the budget, supply, distribution, wholesale and other enterprises dealing with the sale and reselling of goods, including on board and commission contracts (for excluding retailers, public catering and auction sales) is defined as the difference between sales tax amounts received from buyers for goods sold (work, services) and tax amounts paid to vendors of these goods and material resources (work, services), value that are related to the cost of production and treatment. "; 2) to supplement article 5 with the following: " 5. Foreign enterprises, which are registered in the tax authority, in the sale of goods (works, services) in the territory of the Russian Federation calculate and pay the value added tax in accordance with the procedure established by this Law. In the case of sales of goods (works, services) in the territory of the Russian Federation by foreign enterprises not registered in the tax authority, the value added tax is paid in full by the Russian Federation. Enterprises with funds transferred to foreign enterprises or other persons designated by these foreign enterprises. At the same time, after the payment of the tax by Russian enterprises, foreign enterprises have the right to reimbursement of the amount of the value added tax actually paid to the budget on the import of goods into the territory of the Russian Federation, as well as on the material basis. "The resources of the production order are in accordance with the procedure established by the State Tax Service of the Russian Federation in coordination with the Ministry of Finance of the Russian Federation." Article 2. This federal law enters into force with The day of its official publication. President of the Russian Federation Yeltsin Moscow, Kremlin 25 April 1995 N 63-FZ