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"

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Overtaken by Federal Law 05.08.2000 N 118-FZ (from 1 January 2001) FEDERAL FEDERAL LAW On Amendments to the Law of the Russian Federation "On Value Added Tax" Adopted by the State Duma on 21 March 1997 Approved by the Federation Council on 16 April 1997 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 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; N 49, Art. 4695; 1996, N 1, sect. 4; N 14, est. 1399; N 22, est. 2582), the following changes: 1. In article 4, paragraph 5: , delete subparagraph (d) and (e) read subparagraphs (d) and (e) (e) -"g" of this paragraph. 2. In article 5, paragraph 1: , in subparagraph (o), replace "tourist guides" with "tourist and tour packages" (except for commissions and agency fees received by a travel agent tour guide) "; , in subparagraph (f), replace" goods (work, services) "with" goods (except excises, minerals and minerals, as well as other goods on the list approved by the Government ") OF THE PRESIDENT OF THE RUSSIAN FEDERATION persons with disabilities), work, services "; " x "after" goods "to be supplemented with the words" (except excises, minerals and minerals, as well as other goods on the list approved by the Government of the Russian Federation ") Representation of the All-Russian Public Organizations of Persons with Disabilities) "; in the second subparagraph of the second subparagraph of the word" technology equipment, spare parts and spare parts; transport of public use, spare parts and spare parts its vehicle; special vehicles for medical use " Specially equipped vehicles for medical emergency, fire protection, internal affairs agencies purchased from budgets of all levels, and "also special equipment and machinery for the equipment of these special vehicles in their manufacture." Article 2. To establish that, on the territory of the Russian Federation, technological equipment, spare parts and spare parts, public transport, spare parts and spare parts, Vehicles for medical emergency, fire protection, internal affairs agencies under contracts entered into prior to the entry into force of this Federal Law and registered in the customs administration, tax on No value added was added in 1997. Article 3. This law shall enter into force on the date of its official publication. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 28 April 1997 N 73-FZ