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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 (c 101.2001) 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 21 February 1996 Approved by the Federation Council on 20 March 1996 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; 1995, N 18, sect. 1591; N 26, est. 2402; N 32, sect. 3204; N 35, sect. 3503) the following changes and additions: 1. In article 2: 1), paragraph 1 (e), delete; 2), paragraph 2 should read: " 2. The enterprises and organizations referred to in paragraph 1 of this Article shall hereinafter be referred to as Business. ". 2. In article 3, paragraph 2, subparagraph (b), delete the words "without pay". 3. In article 4: 1), paragraph 2 of paragraph 1, paragraph 1, should read: " Any cash received by enterprises shall also be included in the enclosed payment of goods (work, "; 2), paragraph 2, amend to read: " 2. For construction, construction and repair facilities, the enclosed turnover is the value of the realized construction product (works, services). "; 3) to supplement article 5 with the following content: " 5. The location of the works (services) for the purposes of this Act is recognized as: (a) location of the immovable property if the work (services) is directly related to this property; b) the location of actual implementation of the works (services), if they are related to movable property; to the location where the services are actually delivered, if they are in the field of culture, art, education, physical culture or sports, or in other similar activities; d) location of the actual carriage (subject to the distances) if the work (s) are related to these transports. The location of such works (services) is recognized by the Russian Federation, if more than half of the entire covered distance is in its territory; d) the place of economic activity of the buyer of services, if the buyer of these services has a presence in one State and the seller in another State. This subparagraph applies to services: for the transfer or assignment of patents, licenses, trademarks, copyrights, or other similar rights; Legal, accounting, engineering, advertising, information and other similar services; personnel provisioning; for the rental of movable property (excluding vehicles) transport enterprises); agent that attractable A principal participant in a contract (an entity or a natural person) to perform the services provided for in this subparagraph; (e) location of the economic activity of the enterprise or of the individual performing the work If this does not conflict with at least one of the subparagraphs (a) to (d) of this paragraph. If the implementation of the work (services) is ancillary to the implementation of other (basic) goods (works, services), the place of such support realization is the location of the main goods (works, services). " 4. In article 5, paragraph 1: (1), subparagraph (a) should read: " (a) the exported goods of both own production and acquired, exported work and services, as well as services for transportation, loading, unloading, transhipment of exported goods and transit of foreign goods through the territory of the Russian Federation; "; (2)" e "after the words" property of the State "should be supplemented by the words" and municipal "; (3) subparagraph (e) be redrafted to read: " (e) Insurance operations and reinsurance, banking, excluding collection operations; "; (4)" and ", as follows: " and) actions performed by authorized bodies charged by the State Duties, all types of licensing, registration and patent duties and fees, as well as duties and taxes collected by public authorities, local authorities, other authorized bodies and officials in granting Enterprises, institutions and organizations or individuals of certain rights; Services provided by members of the Bar Association; royalties; royalties; rents; and other types of payments to the budget and extrabudgetary funds for the use of natural resources; "; 5) After the words "and science"; 6), after the words "culture and the arts," add the words "archive service,"; 7), subparagraph (c) should read as follows: " (c) turnover for further processing and affinization of ore, concentrates and other industrial products containing precious metals, scrap and waste of precious metals; trafficking in the sale of precious metals and precious stones to the State Fund for precious metals and precious stones of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION and the sale of precious stones in raw materials and Foreign economic organizations, the Central Bank of the Russian Federation and specially authorized commercial banks; trafficking in sale of precious metals from the State Fund for precious metals and precious stones of the Russian Federation The foreign economic organizations, the Central Bank of the Russian Federation and specially authorized commercial banks, as well as the turnover of the Central Bank of the Russian Federation and specially authorized commercial banks for the realization of precious of metals in ingotes, provided these bars remain in one of the Certified stores (State Storage of Values, the Repository of the Central Bank of the Russian Federation or the Repository of specially authorized commercial banks); "; 8) Self-governance, "supplement the words" with the cost of construction of houses built with budgets at all levels and earmarked extrabudgetary funds, provided that these funds represent at least 40 per cent of the cost of these funds "; 9) in subparagraph (f) of the words" in psychiatric and psycho-neurological institutions "shall be replaced by the words" in anti-tuberculosis, psychiatric and psycho-neurological institutions and in social protection and social rehabilitation institutions "; (10) paragraph 1 of" x " spell out: "x " goods, works, services (except brokering and other intermediaries) produced and implemented by enterprises where persons with disabilities make up at least 50 per cent of the total number of employees. This exemption does not apply to enterprises (excluding enterprises owned by social organizations of persons with disabilities, as well as economic societies whose charter capital consists entirely of the contribution of the public sector). "(c)" (...) (...) (...) by the Government of the Russian Federation; "; 12) "In the following wording: " the goods imported into the territory of the Russian Federation: equipment and instruments used for research purposes; goods imported as humanitarian aid in the order, by the Government of the Russian Federation; technological equipment, spare parts and spare parts; public transport, spare parts and spare parts; special vehicles for medical purposes emergency assistance, fire protection, internal affairs agencies; goods imported into Quality of contribution to the authorized funds of enterprises with foreign investments; goods imported as part of the grant of technical assistance provided by foreign States in accordance with intergovernmental agreements, as well as in accordance with contracts with foreign organizations and firms for joint scientific works; scientific periodicals; works of art acquired from the federal budget or donated by the State (federal) institutions and organizations of culture, art, archival services, as well as Materials purchased by State (federal) institutions and organizations of culture, art, filmmaking and archival services from the federal budget or received by them in compensation for the holding of exhibitions and other Cultural and mass events; raw materials, materials and equipment purchased by enterprises of folk art crafts for the production of handicrafts; all types of publications (including electronic records) the media) received by State and municipal libraries, libraries of scientific societies and creative unions, museums of international book exchange, and also imported into the territory of the Russian Federation for the purpose of non-commercial exchange and dissemination acquired from the budgets of all levels; goods (excluding excisable) imported into public credits granted and provided to foreign States by the Union of Soviet Socialist Republics and the Russian Federation; equipment, instruments and materials imported for implementation of the social and economic programmes (projects) of Construction for military personnel, construction, construction and maintenance of vocational rehabilitation centres for military personnel, persons dismissed from military service and members of their families through loans, loans and grants, by foreign Governments and international organizations, foreign legal and natural persons in accordance with intergovernmental and inter-State agreements and agreements signed on by the Government of the Russian Federation the executive branch. The goods provided for in this paragraph are exempt only at the time of customs clearance; technical means, including vehicle transport operations, which cannot be used otherwise than for the prevention of disability; and Rehabilitation of disabled persons, medicines, medical products, prosthetic and orthopaedic products, medical equipment, as well as raw materials and components for their production; "; 13) , to read: " I) turnover for the sale of goods shops of duty free trade, payment of small enterprises for full leasing transactions; I) work and services for the restoration and protection of historical and cultural monuments protected by the state. ". 5. Amend article 5, after paragraph 1, to read: " 2. Enterprises implementing goods (work, services), both exempt from value added tax and taxable, are entitled to the benefits provided for in paragraph 1 of this article only if there is a separation the costs of producing and selling such goods (work, services). "; Article 5, paragraph 2, shall be considered as paragraph 3. 6. Article 6, paragraph 1, after paragraph 2 of the second paragraph, add the following: " 10 per cent-grain, raw sugar, fish, fish and seafood for technical purposes, feed and production; and Production of pharmaceuticals; ". 7. In article 7: 1), paragraph 4 of paragraph 2, amend to read: " Tax charges on acquisition of fixed assets and intangibles shall be deducted in full from the amount of the tax payable in In paragraph 2, subparagraph (b), subparagraph (e) (e) of article 5, paragraph 1 (b), replace the words "subparagraph (b)" with "(b)". 3) to supplement paragraph 2 with the following: " in) by major The funds and intangible assets acquired from the budget appropriations, as well as the commissioning of completed capital construction, irrespective of the source of funding. The tax amounts paid for such fixed assets and intangible assets to suppliers or contractors are for the increase in their book value. "; 4) paragraph 2, paragraph 3, as follows: " Equivalent The treatment or reimbursement of the amounts paid to suppliers is applied: in the sale of goods (works, services) exempted from tax under subparagraphs (a) and (b) of paragraph 1 of Article 5 of this Law; if implemented (only in respect of for the production of precious metals) Exempt from tax under subparagraph 1 (c) of Article 5 of this Law. ". 8. In article 8: 1), to supplement paragraph 1 with the following paragraph: "The enterprises designated by the Federal Act" Support for small business in the Russian Federation " to small enterprises, pay quarterly tax on a quarterly basis not later than the 20-month period following the last month of the reporting quarter."; 2) to supplement paragraph 5 with paragraph 5 , to read: " Does not pay tax on Value added on the import into the territory of the Russian Federation of products of marine fisheries produced by and (or) produced by Russian fish enterprises. The value added tax is not paid from the amount of funds received by the Committee of the Russian Federation on state reserves, its territorial offices and databases from the realization of the material values of the state reserve. ". 9. In article 10: 1), paragraph 1 should read: " 1. The value added tax rate, as well as the list of tax benefits under this Act, may be specified when the federal budget is approved for the coming fiscal year. "; 2) in the second paragraph of paragraph 2 of the word "The Supreme Council of the Russian Federation" shall be replaced by the words "federal law". Article 2. This Federal Law shall enter into force on the date of its official publication. This Federal Act applies to relations that have arisen since 1 January 1996. President of the Russian Federation B. Yeltsin Moscow, Kremlin 1 April 1996 N 25-FZ