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RESOLUTION OF BUREAU OF INTER-PARLIAMENTARY ASSEMBLY OF THE EUROASIAN ECONOMIC COMMUNITY

of November 17, 2005 No. 12

About Recommendations about unification and harmonization of the legislation of state members of EurAsEC in the sphere of the taxation (on the basis of the comparative and legal analysis of national legal systems)

The bureau of Inter-parliamentary Assembly decides:

1. Approve taking into account the arrived notes and offers of the Recommendation about unification and harmonization of the legislation of state members of EurAsEC in the field of the taxation (are applied), prepared on the basis of the comparative and legal analysis of national legal systems.

2. Submit Recommendations in parliaments, the Secretariat of Integration Committee of EurAsEC for use in work on harmonization of national legal systems and enhancement of the legal base of Community.

3. The permanent commission of MPA on economic policy to accelerate work on preparation of the project of Bases of the tax legislation of EurAsEC.

 

Chairman

Inter-parliamentary Assembly B. V. Gryzlov

Appendix

to the resolution of EurAsEC MPA Bureau of November 17, 2005 No. 12

Recommendations about harmonization of the legislation of state members of EurAsEC in the sphere of the taxation (on the basis of the comparative and legal analysis of national legal systems)

The purpose of this document is preparation of suggestions for improvement and standardization of the legislation of state members of the EurAsEC regulating collection of separate types of tax and charges (duties).

Noting in general the sufficient level of standardization of tax legislations of state members of EurAsEC, by results of the carried-out comparative and legal analysis of legislations of state members of the EurAsEC regulating collection of separate types of tax and charges (duties) it is necessary to formulate the following recommendations about their unification and harmonization:

It is advisable to keep the approaches used in tax legislations of state members of EurAsEC for determination of concept of the taxpayer on value added (further - the VAT). It is at the same time offered to enshrine in the Russian Federation the provisions providing the right of persons exempted from fulfillment of duties of the payer of the VAT in voluntary procedure to fulfill such duties.

Effective functioning of the single taxation system requires the exact, complete and accurately formulated legislative ensuring processes of the taxation that can be reached only when using uniform, consecutive and clear tax terminology. With respect thereto in tax legislations of all state members of EurAsEC it is recommended to use uniform terminology first of all in case of determination of objects of VAT liability. It is also necessary to fix the identical list of the constituting objects of VAT liability, and also objects which are not objects of VAT liability.

For the purpose of use of the unified approaches in case of determination of tax base in tax legislations of all state members of EurAsEC it is offered:

fix procedure when the tax base in case of sales of goods (works, services) is determined as the cost of these goods (works, services) estimated proceeding from the prices (rates) applied by the parties of the transaction taking into account excises and without inclusion of the VAT in them;

provide possibility of establishment by the tax legislation of features of determination of tax base in case of sales of goods (works, services) at regulated prices (rates);

develop identical approaches for determination of tax base, including in case of sales of goods (works, services) in goods exchange (barter) transactions, on a grant basis; when implementing business activity for the benefit of other person on the basis of agreements of the order, commission agreements or agency agreements; in case of rendering of services on production of goods from raw materials supplied by the customer (materials); in case of sales of goods (works, services) on the terms of payment payment by installments; in case of sales of goods in multireusable tare;

establish identical method of determination of tax base in case of commodity import on customs area.

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