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=102063859

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 on December 3, 1999 the year approved by the Federation Council December 22, 1999 year Article 1. To the law of the Russian Federation dated December 6, 1991-1992 I N "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; N 49, St. 4695; 1996, N 1, art. 4; N 14, art. 1399; N 22, art. 2582; 1997, N 12, art. 1377; N 18, art. 2102; 1998, N 31, art. 3825; N 47, St. 5702; 1999, N 2, art. 237; N 7, art. 879; N 14, art. 1662; N 18, art. 2221) the following amendments and supplements: 1. paragraph 2 of article 3 to supplement subparagraph (e) reading: "d) turnover on the transfer of goods (works, services) under the agreement on the granting of compensation or replacement of the initial obligation existing between the parties, the other an obligation between the same parties.".
2. In article 4, paragraph 1 complement the paragraph as follows: "are not included in the taxable turnover advance and other payments received by exporters at the expense of the forthcoming supplies of goods or execution of works (provision of services), exempted from value added tax in accordance with subparagraph" a "paragraph 1 of article 5 of this law, the duration of the production cycle which is more than six months (the list and order that are defined by the Government of the Russian Federation);
in paragraph 3: the second paragraph shall be reworded as follows: "Taxable turnover when selling goods retailers and caterers is based on the value of goods sold on the basis of the prices include value added tax. The same procedure is determined by the taxable turnover at auction items. ";
paragraph three supplemented by the following sentence: "procurement, supply chain, wholesalers and other businesses for the purchase of agricultural products, raw materials and food for individuals in the further implementation of this product or the results of its processing taxable turnover is defined as the difference between the cost of implementation and acquisition price without value added tax."
3. In article 5: paragraph 1: sub-paragraph d shall be amended as follows: "g) rent (housing all forms of property)";
the sub-item "e" shall be amended as follows: "(e)) insurance and reinsurance transactions, excluding operations associated with receiving indemnities under contracts of insurance the risk of non-performance of contractual obligations by the counterparty of the insured-insured lender if contractual obligations provide for the delivery of insured goods (works, services), subject to value added tax; banking transactions, with the exception of the collection operations; interest on short-term loans granted funds of support of small business small business subjects; ";
subparagraph (g) supplemented by a paragraph along the following lines: "an operation related to the treatment of gold, silver and platinum coins (except used for numismatics), carried out in accordance with the procedure approved by the Government of the Russian Federation on presentation of the Central Bank of the Russian Federation";
the first paragraph of subparagraph "x" shall be amended as follows: "x) goods (except for excisable goods, 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), construction services (excluding brokerage and other intermediary services) produced and (or) organizations, among which at least 50 per cent of the total number of persons with disabilities and make up share capital which is composed entirely of deposits nationwide public organizations of invalids";
in subparagraph "щ": after the words "executive authorities", add the words "products produced as a result of economic activity of the Russian enterprises and organizations on land are the territory of a foreign State with the right to land in the Russian Federation on the basis of an international treaty";
supplemented by a paragraph reading: "technological equipment (accessories and spare parts thereto) which analogues are not manufactured in the Russian Federation in accordance with the list approved by the Government of the Russian Federation. The specified privilege is available for production equipment in respect of which the allowance has been provided previously on the value added tax paid before January 1, 1999 year. ";
"I-4", insert the following text: "I-4) except for excisable goods (works, services) sold (performed extended) under grants";
supplement paragraph 5 to read as follows:

"5. the exemption from value added tax turnover on realization of goods (works, services), listed in paragraph 1 of this article is subject to the relevant licenses for activities subject to licensing in accordance with the legislation of the Russian Federation."
4. the second paragraph of paragraph 1 of article 6 shall be amended as follows: "10 per cent for foodstuffs (except Excise) according to the list in annex 1 to this Act, and on commodities for children on the list in annex 2 to this Act;".
5. In article 7: paragraph 2: second paragraph, after the words "actually paid suppliers for the" add the words "received (to account)", add the following sentence: "when used in calculations for the delivered goods (works, services) bills the amount of value added tax to be refunded (credited) after payment of the promissory notes cash.";
the third paragraph shall read as follows: "the amount of value added tax, subject to an amendment of the budget of enterprises engaged in the purchase and (or) sale (resale) products, including under the treaties the Commission and order is determined as the difference between the amounts of tax collected from customers for the sold goods (works, services), and the amounts of value-added tax actually paid to vendors and (or) Customs authorities reported (to account) products intended for sale, and material resources (work performed for other services), which cost refers to the cost of production and circulation. ";
paragraph four supplemented by the following sentence: "the amount of value-added tax on input in the operation completed capital construction objects, paid by the contracting organizations or to the budget paid when doing work in-house, are deducted from the amounts of tax subject to contribution in the budget at the moment of putting into operation the objects of capital construction";
in subparagraph "b" words ", as well as entered into operation completed capital construction objects regardless of the source of funding" should be deleted;
paragraph four of paragraph 3 shall be amended as follows: "reimbursement of value-added tax paid on material resources (work performed for other services) for industrial purposes used in the production of goods (execution of works, rendering services), implemented under the grant assistance, in full is made at the expense of the federal budget in accordance with the procedure determined by the Government of the Russian Federation.";
supplement paragraph 6 to read as follows: "6. Payers of value added tax on sold goods (works, services), subject to this tax or discharged from this tax, make out invoices, maintain registers of invoices, purchase book and sales book as prescribed by the Government of the Russian Federation."
6. add applications 1 and 2 read as follows: "Annex 1 to the law of the Russian Federation" on value added tax "List of foodstuffs for which the rate of value added tax at the rate of 10 per cent of livestock and poultry in live weight in meat and meat products (excluding specialty: Tenderloin of veal, languages, sausage-smoked, dry semi-dry, Sun, stuffed in a/c; smoked pork, lamb, beef, veal, poultry-BALYK, steak, pork, ham, loin; pork and beef baked; canned-ham, bacon, steak and language aspic) milk and dairy products, eggs and egg products vegetable oil Margarine, sugar, including raw sugar Salt grains, forage, forage mixtures, cereals Oilseeds wastes and their by-products (oil cakes, cake) bread and bakery products (including flour, suharnye and doughnuts) Semolina Flour pasta live fish sea and fish products including fish, chilled, frozen and other processing , herring, canned goods and preserves (except the deli: caviar of sturgeon and salmonids; belorybicy, Baltic salmon, sturgeon-Beluga, sevruga sturgeon, Bester, starlet; salmon; the backrest and teshi nelma x/k; CHUM and Chinook salmon, slabosolenyh srednesolenyh and semuzhnogo salting; backrest CHUM, Chinook salmon and Coho salmon x/teshi, CHUM and Chinook salmon bokovnika x/k; backrest muksun, omul, whitefish of the Siberian and Amur, Chira x/k; preserves the Baltic salmon slices filet and salmon of the far East; crabmeat and sets individual limbs of crab cooked-frozen; lobster) infant food and diabetic supply Vegetables and by-products potatoes and kartofeleprodukty

Wild fruits, berries, nuts (Quince dichka, cherry plum, Actinidia, barberry, Hawthorn, cranberry, elderberry, Veronica (except bogosskoj, nitelistnoj, Sayan), wild grape, Blueberry, pear, BlackBerry, wild variety zherdel', acorns, Buckthorn, strawberries, figs, cultivated, amelanchier, Kalina, chestnut, dogwood, strawberry, cranberry, Rubus arcticus, Rubus saxatilis, gooseberries, Lemongrass, raspberries, cloudberries, medlar, Sea-buckthorn, beech nuts, pine nut, unshelled nuts, Rowan, currant, wild (except for the Ussuri), sloes, here (Mulberry), wild cherry , cherry, Blueberry, rosehip, Apple dichka) application 2 to the law of the Russian Federation "on value added tax" a list of goods for children, for which the rate of value added tax at the rate of 10 per cent of knitted garments for babies and children nursery, pre-school, junior and senior high school age groups: upper jerseys Jerseys Apparel hosiery other knitted products: gloves, mittens, hats apparel (except articles made of natural fur and leather) for infants and nursery , pre-school, junior and senior high school age groups: clothes (including dress and costume groups) underwear hats clothing and products for infants and nursery group Shoes: with the exception of sports: booties, gusarikovaja, pre-school, school felt rubber: malodetskaja, children, school children's beds mattresses, prams and school notebooks Toys Plasticine Cases Counting sticks Scores school diary school notebooks for drawing sketchbooks Albums for drawing Folders for notebooks covers for textbooks diaries, notebooks, Cashier, and always with Diapers ".
Article 2. This federal law shall enter into force on January 1, 2000 year, except for the provisions for which the present article establishes deadlines for the entry into force.
The sixth and seventh paragraphs of paragraph 5 of article 1 of this federal law shall enter into force on January 1, 2001 year.
Paragraphs 4 and 6 of article 1 of this federal law shall enter into force from July 1, 2000 year.
The Acting President of the Russian Federation v. Putin Kremlin, Moscow January 2, 2000 N 36-FZ