On Amending The Law Of The Russian Federation "on Value Added Tax"

Original Language Title: О внесении изменений 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=102046924

Expired-the Federal law from 05.08.2000 N 118-ФЗ (January 1, 2001 onwards), the Russian Federation, the FEDERAL LAW on amendments to the law of the Russian Federation "on value added tax" passed by the State Duma March 21, 1997 year approved by the Federation Council April 16, 1997 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 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; N 49, St. 4695; 1996, N 1, art. 4; N 14, art. 1399; N 22, art. 2582) as follows: 1. in paragraph 5 of article 4: "g" should be deleted;
subparagraphs "d" and "e" respectively considered sub-items "g" and "d";
in subparagraph (e), the words "sub-item of" a "-" d "of this paragraph" shall be replaced with the words "Sub" and "-" in this paragraph.
2. in paragraph 1 of article 5: in subparagraph "u" word "tourist and excursion vouchers" were replaced by the words "tourist and excursion vouchers (excluding Commission and agency remuneration received from the sale of travel tourist and excursion vouchers)";
in subparagraph "s", the words "goods (works, services)" were replaced by the words "goods (except for excisable, minerals and minerals as well as other items on the list approved by the Government of the Russian Federation on presentation of the all-Russian public organizations of invalids), works, and services";
item "x" after the word "goods" add the words "(except for excisable, minerals and minerals as well as other items on the list approved by the Government of the Russian Federation on presentation of the all-Russian public organizations of invalids)";
in the second subparagraph of subparagraph "щ", the words "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 agencies "were replaced by the words" specially equipped vehicles for needs of medical, ambulance, fire brigade, police, purchased at the expense of the budgets of all levels, as well as special devices and equipment for these special vehicles during their manufacture.
Article 2. Install that on imported into the territory of the Russian Federation of technological equipment, accessories and spare parts to it, public transport, accessories and spare parts to it, special vehicles for needs of medical, ambulance, fire service, internal affairs agencies under contracts concluded before the entry into force of this federal law and registered in accordance with the established procedure in customs, value-added tax in 1997 was not charged.
Article 3. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its legal acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow April 28, 1997 N 73-FZ