Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of June 10, 2019 No. 749

About approval of the list of the services rendered in case of the international airborne transportations it is direct at the international airports of the Russian Federation in case of which realization the taxation the value added tax is made at the rate of 0 percent, and recognition No. 588 which voided Orders of the Government of the Russian Federation of May 23, 2018

The government of the Russian Federation decides:

1. According to subitem 2.12 of Item 1 of article 164 of the Tax Code of the Russian Federation to approve the enclosed list of the services rendered in case of the international airborne transportations it is direct at the international airports of the Russian Federation in case of which realization the taxation is made by the value added tax at the rate of 0 percent.

2. Declare invalid the order of the Government of the Russian Federation of May 23, 2018 No. 588 "About approval of the list of the services rendered directly in the airports of the Russian Federation and airspace of the Russian Federation on servicing of aircrafts including aeronautical servicing which realization is not subject to taxation (it is exempted from taxation) the value added tax" (The Russian Federation Code, 2018, No. 23, the Art. 3277).

3. This resolution becomes effective since July 1, 2019, but not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the value added tax.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of June 10, 2019, No. 749

The list of the services rendered in case of the international airborne transportations it is direct at the international airports of the Russian Federation in case of which realization the taxation is made by the value added tax at the rate of 0 percent

1. The services rendered in the international airport, in arrival and (or) departure of the aircraft making the international flight, provided by contracts between the organizations rendering services in servicing (or their agents), and the carriers registered in the Russian Federation (or their agents), relating to:

a) to ensuring take-off, landing, taxing and parking of aircrafts;

b) to provision of air terminal complex;

c) to ensuring aviation (transport) safety;

d) to land servicing of aircrafts, passengers, crews of aircrafts, processing of baggage, freights and mails;

e) to maintenance of aircrafts.

2. The services rendered in the international airport, in servicing of the aircraft making the international flight, provided by contracts between the organizations rendering services in servicing (or their agents), and the carriers registered outside the Russian Federation (or their agents).

 

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