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"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102040445

Expired-the Federal law from 05.08.2000 N 118-FZ (1 January 2001 onwards), the Russian Federation, the FEDERAL LAW on amendments and additions to the Russian Federation law "on value added tax" passed by the State Duma on February 21, 1996 year approved by the Federation Council March 20, 1996 year Article 1. To make the Russian Federation law "on value added tax" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, art. 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; N 11, art. 387; N 14, art. 486; Collection of laws of the Russian Federation, 1994, no. 29, art. 3010; N 33, art. 3407; 1995, N 18, art. 1591; N 26, art. 2402; N 32, St. 3204; N 35, St. 3503) the following amendments and supplements: 1. In article 2:1) sub-item "e", paragraph 1 should be deleted;
2) paragraph 2 shall be amended as follows: "2. enterprises and organizations referred to in paragraph 1 of this article, further referred to as" enterprises ".
2. in subparagraph b of paragraph 2 of article 3, delete the words "without paying the price."
3. In article 4:1) second paragraph of paragraph 1 shall be amended as follows: "the taxable turnover includes also any enterprises received funds, if they obtain estimates for payment of goods (works, services);
2) paragraph 2 shall be amended as follows: "2. For the building, construction and repair services taxable turnover is cost of goods sold building products (works, services);
3) supplement article paragraph 5 to read as follows: "5. the place of realization of the works (services) for the purposes of this Act recognizes: a) the location of the immovable property, if works (services) directly related to this property;
b) place the actual implementation of works (services) when they are connected with movable property;
in place of the actual delivery of services) if they are in the sphere of culture, art, education, physical education or sports or in a similar field of activity;
g) place the actual implementation of transport (taking into account the distance covered) if works (services) related to these shipments. At this spot the sale of such works (services) is the Russian Federation, if more than half of the total covered distance falls on its territory;
d) place the economic buyer services, if the buyer of these services has a location in one State and sold in another.
Provision of this subparagraph applies to services: ownership transfer or assignment of patents, licenses, trademarks, copyrights or similar rights;
consulting, legal, accounting, engineering, advertising, as well as information processing services and other similar services;
manpower;
on lease of movables (except vehicles of transport enterprises);
attracting agent on behalf of a principal contract entity (company or individual) to perform services under this subparagraph;
(e)), the place of economic activity of the enterprise or individual performing these works (providing this service), if it is not contrary to at least one of the sub-items of "a"-"e" of this item.
If works (services) is complementary to the implementation of other (major) of goods (works, services), a place of such ancillary implementation recognized place of realization of basic goods (works, services) ".
4. in paragraph 1 of article 5:1) subparagraph "a" shall be amended as follows: "a) exported goods produced and exported by the acquired works and services as well as services for transportation, loading, unloading, transshipment of exported goods and the transit of foreign goods through the territory of the Russian Federation";
2) sub-item "d" after the words "public property", add the words "and the municipal";
3) sub-item "e" shall be amended as follows: "(e)) insurance and reinsurance transactions, banking, except for collection operations";
4) subparagraph "and" shall be amended as follows: "and) actions performed by authorized bodies for which levied all kinds of licensing, registration and patent fees and taxes as well as fees and charges levied by State bodies, local self-government bodies, other authorized bodies and officials in the provision of enterprises, institutions and organizations or individuals certain rights; services provided to members of the Bar Association; payments for subsoil use, forest taxes, rents for the use of forest fund and other types of payments to the budget and off-budget funds for the use of natural resources ";
5) subparagraph "m" after the words "educational institutions" add the words "and science";
6) subparagraph "h" after the words "culture and art", add the words "archival services";
7) subparagraph "c" shall be amended as follows:

"with the momentum for implementation) for further processing and affinirovanija ores, concentrates and other industrial products containing precious metals, scrap and wastes of precious metals; turnovers on realization of precious metals and precious stones in the State Fund of precious metals and precious stones of the Russian Federation, the Central Bank of the Russian Federation and specially authorized commercial banks; turnovers on realization of gems in raw materials for processing enterprises regardless of their form of ownership for sale for export; turnovers on realization of gems in raw materials and cut foreign economic organizations, the Central Bank of the Russian Federation and specially authorized commercial banks; turnovers on realization of precious metals from the State Fund of precious metals and precious stones of the Russian Federation foreign trade organizations, the Central Bank of the Russian Federation and specially authorized commercial banks, as well as the revolutions of the Central Bank of the Russian Federation and specially authorized commercial banks to implement precious metals bullion provided that these bars remain one of certified repositories (the State Exchequer, warehouse, Central Bank of the Russian Federation or specially authorized store for commercial banks); ";
8) subparagraph "t" after the words "local authorities", add the words "the cost of construction of dwelling houses, produced with the assistance of budgets of all levels and earmarked extrabudgetary funds, provided that they make up at least 40 percent of these works,";
9) in subparagraph "f" words "in psychiatric and Psychoneurological institutions" should be replaced by the words "when tuberculosis, psychiatric and Psychoneurological institutions and in institutions for social protection and social rehabilitation of the population";
10) the first paragraph of subparagraph "x" shall be amended as follows: "x) goods, works, services (excluding brokerage and other intermediary services) produced and sold businesses in which persons with disabilities constitute not less than 50 per cent of the total number of employees. However, this privilege does not apply to businesses (with the exception of enterprises owned by public organizations of disabled persons, as well as commercial companies, authorized capital of which consists entirely of the contribution of public organizations of invalids) engaged in supply and marketing, trade or procurement activities. ";
11) in subparagraph "w" to delete the words "goods imported into the territory of the Russian Federation as humanitarian aid in accordance with the procedure determined by the Government of the Russian Federation";
12) subparagraph "щ" shall be amended as follows: "щ) goods imported into the territory of the Russian Federation:

equipment and instruments used for research purposes; goods as humanitarian aid in accordance with the procedure determined by the Government of the Russian Federation; technological equipment, accessories and spare parts thereto; public transport, accessories and spare parts thereto; special vehicles for needs of medical first aid, fire protection, internal affairs bodies; goods imported as a contribution to the statutory funds of enterprises with foreign investments; goods imported under a non-reimbursable technical assistance provided by foreign countries in compliance with intergovernmental agreements, as well as in accordance with the treaties with foreign organizations and firms to conduct joint scientific works; scientific periodicals; artworks acquired through the federal budget, or donated by the State (Federal) agencies and institutions of culture, art, archival service, as well as materials procured by the State (Federal) agencies and institutions of culture, art, film and archival service at the expense of the federal budget or received in compensation for holding exhibitions and other cultural events; raw materials, materials and equipment purchased by enterprises of national art crafts for manufacture of products of national art crafts; all kinds of printed publications (including electronic records), received State and municipal libraries, libraries, scientific societies and creative unions, museums for international knigoobmenu, as well as imported into the territory of the Russian Federation to implement the non-commercial exchange and dissemination, purchased at the expense of the budgets of all levels; goods (except for excisable) imported for repayment of government loans granted and granted to foreign States by the USSR and the Russian Federation; equipment, instrumentation and materials imported for the implementation of targeted socio-economic programs (projects) housing for military personnel, the establishment, construction and maintenance of vocational retraining of persons discharged from military service, and members of their families, carried out at the expense of loans, credits and financial assistance provided by foreign Governments and international organizations, foreign legal entities and physical persons pursuant to intergovernmental and inter-State agreements as well as agreements signed on behalf of the Government of the Russian Federation by the authorized organs of the Executive power. Under this paragraph, goods shall be exempt from tax only at the time of customs clearance;
technical tools, including avtomototransport, which may not be used except for disability prevention and rehabilitation of the disabled, medicines, medical supplies, prosthetic and orthopedic products, medical equipment, as well as raw materials and components for their production ";
13) subparagraphs be added to paragraph "I" and "I-1" as follows: "I) turnovers on realization of goods tax-free shops, small businesses on leasing transactions in full;
I-1) works and services on restoration and protection of historical and cultural monuments protected by the State. ".
5. Supplement article 5 after paragraph 1 a new paragraph 2 to read as follows: "2. businesses that implement the goods (works, services), as are exempt from value-added tax and taxable specified tax are entitled to benefits under paragraph 1 of this article, only if there is a separate accounting of the costs of production and sale of these goods (works, services);
paragraph 2 of article 5 as subclause 3.
6. paragraph 1 of article 6 after paragraph second supplement third subparagraph to read as follows: "10 per cent-on grains, sugar-"; fish meal, fish and seafood sold for use in technical purposes, fodder production and production of drugs; ".
7. Article 7:1) paragraph four of paragraph 2 shall be amended as follows: "the amount of tax paid upon the acquisition of fixed assets and intangible assets shall be deducted in full from the amount of tax subject to contribution in the budget, at the time of the adoption of the accounting of fixed assets and intangible assets. ';
2) in subparagraph b of paragraph 2, the words "sub-paragraphs" e "-" w "the first part of article 5" should be replaced by the words "paragraphs" in "-" w "," I "and" I-1 "item 1 of article 5";
3) supplement paragraph 2 subparagraph "b" as follows: ") for fixed assets and intangible assets, acquired through budgetary allocations, as well as entered into operation completed capital construction objects regardless of the source of funding. The amount of tax paid on such fixed assets and intangible assets suppliers or contractors are to increase their carrying value. ";
4) second paragraph of paragraph 3 shall be amended as follows:

"A similar procedure for credit or reimbursement of amounts of tax, paid to suppliers, applies: If the realization of goods (works, services) that is exempt from tax pursuant to subparagraphs a and b of paragraph 1 of article 5 of this law; When you implement (only in respect of precious metals mining companies) of precious metals, is exempt from tax in accordance with sub-clause "c" of paragraph 1 of article 5 of this Act. ".
8. Article 8:1) amend paragraph 1 subparagraph as follows: "the Company assigned by the Federal law" on State support of small entrepreneurship in the Russian Federation "to small businesses, pay tax on a quarterly basis not later than 20th day of the month following the last month of the reporting quarter.";
2) supplement paragraph 5 paragraphs to read: "not paid value-added tax upon importation into the territory of the Russian Federation marine fisheries products caught and (or) produced by Russian enterprises rybopromyshlennymi.
Not paid value-added tax with the funds received by the Committee of the Russian Federation on State reserves, territorial offices and bases from sales of tangible assets the State reserve ".
9. Article 10:1) paragraph 1 shall be amended as follows: "1. The rate of the value-added tax, as well as a list of tax incentives provided for in this Act may specify, when adopting the federal budget for the coming fiscal year.";
2) in paragraph two of paragraph 2 the words "the Supreme Council of the Russian Federation" shall be replaced with the words "federal law".
Article 2. This federal law shall enter into force on the day of its official publication.
The effect of this federal law applies to relations arising from January 1, 1996 year.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 25 April 1, 1996-FZ