Advanced Search

Amending Chapter 21 Part Two Of The Tax Code Of The Russian Federation In Connection With The Refinement Of The Application Of A Tax Rate Of 0 Per Cent Of Taxpayers Carrying Out Activities Related To The Development And Maintenance

Original Language Title: О внесении изменений в главу 21 части второй Налогового кодекса Российской Федерации в связи с уточнением порядка применения налоговой ставки в размере 0 процентов налогоплательщиками, осуществляющими деятельность, связанную с производством и обслуживание

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
RUSSIAN FEDERATION FEDERAL LAW On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation in Connection with the Refination of Order The rate of 0 per cent for taxpayers engaged in activities related to the production and maintenance of space technology adopted by the State Duma on 18 October 2007 On 26 October 2007, the Federation Council of the Federation (In the version of federal laws of 26.11.2008) N 224FZ; , 19.07.2011 N 245-FZ) Article 1 Enroll Part Two of the second Tax Code of the Russian Federation (Parliament) of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 53, est. 5015; 2002, N 22, Text 2026; N 30, sect. 3027; 2003, N 1, sect. 10; N 28, est. 2886; 2004, 27, sect. 2711; N 34, st. 3517; N 35, sect. 3607; N 45, sect. 4377; 2005, N 30, sect. 3101, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 10, est. 1065; N 31, est. 3436; 2007, N 23, st. 2691), the following changes: 1) in article 154: (a), paragraph 1 should be redrafted to read: " 1. The tax base for the performance of the taxpayer's goods (work, services), unless otherwise provided for in this article, is defined as the value of these goods (work, services) calculated on the basis of the prices determined in accordance with article 40 of the present report. The Code, taking into account excise duties (for excisable goods) and without including tax. When the taxpayer receives the payment, partial payment to the forthcoming delivery of goods (performance, services) the tax base is determined by the amount of the received tax payment. The tax base does not include payment, partial payment received by the taxpayer for the forthcoming supply of goods (performance, services): duration of the production cycle of which is more than six times months, when tax payer is determined as the shipment (s) of such goods (performance, service provision) in accordance with the provisions of Article 167 (13) of this Code; The rate of 0 per cent in accordance with article 164, paragraph 1, of this Code; which is not taxable (tax exempt). The tax base for shipping goods (works, services) to the previously received payment, partial payment included earlier in the tax base is determined by the taxpayer in the order established by the first paragraph of this paragraph. "; (b) Paragraph 9 (5) (5) (5) should read: " (5) goods (work, services) in space activities. The provisions of this subparagraph shall apply to space technology, space objects, objects of space infrastructure subject to mandatory certification in accordance with the legislation of the Russian Federation in the field of outer space. (b) Space activities, including the work (services) carried out (provided) with the use of equipment directly in outer space, including surface-controlled and (or) Earth's atmosphere; work (services) in in the study of outer space, in the monitoring of objects and phenomena in outer space, including from the surface and (or) from the Earth's atmosphere; preparatory and (or) ancillary ground work (services), technologically related (required) and integrally related (provision of services) for the study of outer space and (or) carrying out work (service) with the use of space directly in outer space; "; 3), article 165, paragraph 7, shall be stated as follows: editions: " 7. In the realization of goods (works, services) under Article 164, paragraph 1 (5) of this Code, the following shall be submitted to confirm the validity of the application of the tax rate 0% and tax deductions to the tax authorities: Documents: 1) a contract or contract (copy of contract or contract) of the taxpayer with foreign or Russian individuals for the sale (supply) of goods, execution of works, rendering of services; (Paragraph is no more effective -Federal Law from 19.07.2011. N 245-FZ) 3) an act or other documents (copies thereof) confirming the sale (supply) of goods, performance, services; 4) certificate (copy thereof) issued in accordance with Russian law Federation, space applications, including space objects, objects of space infrastructure (goods). "; 4) (Spaced by Federal Law dated 26.11.2008 N 224-FZ) Article 2 Paragraphs 10 and 11 of Article 1 of Federal Law of 22 July 2005 N 119-FZ "On introducing amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and on the Recognition of Certain Acts of Russian Federation Law on Taxes and Fees" (Collection of Laws of the Russian Federation, 2005, N 30, est. (3130) be declared invalid. Article 3 This Federal Law shall enter into force one month after its official publication, but not earlier than the first number of the regular tax period on value added tax. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 4, 2007 N 255-FZ