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) RUSSIAN FEDERATION FEDERAL LAW On Amendments to the Law of the Russian Federation "On Value Added Tax" Adopted by the State Duma on 3 December 1999 Approved by the Federation Council on 22 December 1999 Article 1. Russian Federation Act of 6 December 1991 N 1992-I on value-added tax (Vedomra Congress of People's Deputies of the RSFSR and Supreme Soviet of the RSFSR, 1991, N 52, 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; N 49, Art. 4695; 1996, N 1, sect. 4; N 14, est. 1399; N 22, est. 2582; 1997, N 12, est. 1377; N 18, sect. 2102; 1998, N 31, sect. 3825; N 47, st. 5702; 1999, N 2, est. 237; N 7, 100. 879; N 14, est. 1662; N 18, sect. 2221) the following changes and additions: 1. Article 3, paragraph 2, to add the following subparagraph (d) to read: "(d) traffic in goods (works, services) under a contract for the provision of the replacement or replacement of the original obligation existing between the parties, others" by the same person. ". 2. In article 4: paragraph 1, add a paragraph to read: " Not included in advance and other payments received by exporting enterprises to the forthcoming supply of goods or work (service) exempt from value added tax in accordance with article 5, paragraph 1 (a), of this Law, which has a duration of more than six months (on the list and in the order that determined by the Government of the Russian Federation). "; in paragraph 3: paragraph 2 should read as follows: "The traded turnover for the sale of goods by retailers and catering enterprises is determined on the basis of the value of the traded goods based on the applicable prices," inclusion of value added tax. In the same order, the turnover in the auction will be determined. "; the third sentence should be supplemented with the following sentence:" On procurement, supply, supply, wholesalers and other enterprises on procurement Agricultural products, raw materials and food of natural persons in the further realization of these products or the results of its processing are determined in the form of the difference between the price of sale and the price of the purchase of products without tax value added. ". 3. In article 5: , paragraph 1: subparagraph 'g' should read: "rent of all forms of property in the housing stock;"; subparagraph (e) should read: " (e) Insurance and reinsurance operations, except for operations related to the receipt of insurance payments under the risk of non-performance of contractual obligations of the counterparty to the counterparty to the creditor, if the insured contractual obligations provide for the supply of goods (works, services) by the insured person; Value-added tax; banking transactions, excluding collection operations; interest on short-term loans issued by small business support funds to small business entities; "; In addition to the following paragraph: " operations relating to the circulation of gold, silver and platinum coins (except for numismatic purposes) carried out in accordance with the procedure adopted THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION less than 50 per cent of the total number of persons with disabilities and statutory capital which consist entirely of the contributions of all-Russian public organizations of persons with disabilities; "; , in the subparagraph (b): , after the words" by the executive authorities ", with the words", goods produced as a result of economic activity activities of Russian enterprises and organizations on land which are a territory of a foreign state with the right of land use of the Russian Federation on the basis of an international treaty "; Content: " Technology Equipment (parts and spare parts), which are not analogues in the Russian Federation, on the list approved by the Government of the Russian Federation. The benefit is provided for the technological equipment, for which the value added tax exemption was previously granted, paid before 1 January 1999. "; subitem" 4 " to read: "4) goods, except excisable (work, services), implemented (performed, rendered) within the framework of grant assistance;"; to be supplemented with paragraph 5, reading: " 5. Exemption from value-added tax on sales of goods (works, services) listed in paragraph 1 of this article shall be subject to the existence of appropriate licences to carry out activities that are subject to OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 6, second paragraph 1, paragraph 2, amend to read: " 10 per cent for foodstuffs (excluding excisable excisable) listed in Annex 1 to this Law and for children on the list according to Annex 2 to this Law; ". 5. In article 7: , paragraph 2: , paragraph 2, after the words "actually paid to the suppliers", should be supplemented with the words "received (taken into account)" to read: " When used in the calculations for The goods delivered (work performed, services rendered) of the promissory notes of the value added tax shall be refunnable (set-off) after the payment of promissory notes. "; paragraph 3 should read as follows: " Value added tax to be applied to budget The difference between the amount of the tax received from the buyers for the goods (work, services) and the amounts received from the buyers is determined by the enterprises involved in the purchase and/or sale (merchanting) of goods, including on contracts of commission and commission Value-added tax, actually paid to suppliers and/or Customs authorities on received (accepted) goods for sale and material resources (performed services rendered to services) whose value { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \field { \field { \field Fourth add the following sentence: " Value added tax amounts for completed capital construction projects paid to contractors or paid in the performance of work are deducted from the amount of the tax to be contributed to the budget at the time of the commissioning of the capital construction. "; in the word" in ", and the completed capital construction independently from source of funding " delete; paragraph 3, paragraph 3, amend to read: " Reimbursement of value added tax paid on material resources (performed work performed, services rendered to services) used in the case of The production of goods (performance, services), carried out within the framework of the grant aid, is fully produced at the expense of the federal budget in the manner determined by the Government of the Russian Federation. "; Paragraph 6, reading: " 6. Value added tax payers for the goods (work, services) taxable or exempt from this tax, issue invoices, maintain invoice registers, purchase books, and sales books in the order, by the Government of the Russian Federation. ". 6. Add the following: "Appendix 1 to the Law of the Russian Federation " Value added tax " List of food products on which applies the rate 10% value added tax Ccott and the bird in live weight Meat and meat products (except delicatness: tenderloin, veal, languages, sausage products) /s, syro-smoked drivesdriv/driven/drivered, hardened, hardened/; Porcine, Ovine, Bovine, Beef, Veal, Poultry Meat-Fang, Carbonybeans, Cervical, Hits, Pastroms, Fees; Porcine and Bovine Bovine; Beacon, bacon, bacon, bacon, milk and dairy products Eggs and mills egg products Vegetable Margarine Sahara, including raw sugar Sol Grain, feed, feed mixtures, grain wastes Maslosesemena and products of their processing (Mouth, (...) (...) Muca Mucka Makaroni Products Fish Sea-and Fishery Products, including Chilled, Frozen and Other Processing, Herring, Canned, and Preservice (for Exclusiveness: caviar of sturgeon and salmon fish; salmon, Baltic, sturgeon, sturgeon, sturgeon, sturgeon, sentry, sturgeon; salmon; backs and calves of the elm/keys; salty, salty, and splinstorted ambassador; back Cetches, cheers and kiukov/k, quets and churchmen/ke; backs of the muksun, Sig of Siberian and Amur, sneeticists of Baltic and salmon-Baltic salmon; meat of crabs and sets of distinct extremities of crabs of vareno-ice cream; lobsters) Children's and diabetic foods Grove and potato products Potato and potato products Dikofide fruit, berries, nuts (quince, alitch, actinidia, barbariis, hawthorn, bogboat, beaner, raindroe, no religion, no religion, Sansanja), grapes wild, blueberries, pears, bramble, bramble, yellow, toaster, strawberry, figs cultivated, caulin, chestnuts, kizal, strawberries, cranberries, princesses, princesses, gooseberry, mraspberries, raspberry, nuts, nut kernels, hazelnuts, hazelnuts, hazelnuts, hazelnuts, exclusion of usurian), net, there (silkowitz), cherry, black ear, blueberry, herniy, apples of dić) Annex 2 to the Law of the Russian Federation "On value added tax" Inventory goods for children on which the rate is applied 10% value added tax Trichets for newborns and children of nursery, pre-school, junior and senior school age groups: top knitted products underwear knitted products other knitted goods: gloves, mittens, hewers Clothing (excluding products made of natural fur and natural skin) for newborns and children nursery, pre-school, Junior and senior school age groups: top clothes (including the wardrobe and costume group) underwear headgear apparel and articles for newborn and children of yasel group Footwear: except athletic: pinnets, gusarie, preschool, school kalyan rubber: cowardly, children's, school Children's children Children's children Tetradi school Plasticine Plasticine Penals School Bills School Diaries Painting Painting albums Painting albums Painting folders Stickers for textbooks, diaries, notebooks Cass numbers and letters Podapers. " Article 2. This federal law shall enter into force on 1 January 2000, with the exception of the provisions for which this article has been established Other deadlines for entry into force. Paragraphs 6 and 7 of Article 1 of this Federal Law shall enter into force on 1 January 2001. Paragraphs 4 and 6 of Article 1 of this Federal Law shall enter into force on 1 July 2000. Acting President of the President of the Russian Federation, Vladimir Putin \'n Kremlin > January 2000 N 36-FZ