of May 4, 1999 No. 95-FZ
About free aid (assistance) of the Russian Federation and modification and amendments in separate legal acts of the Russian Federation for taxes and for establishment of privileges on payments in state non-budgetary funds in connection with implementation of free aid (assistance) of the Russian Federation
(as of July 23, 2008)
Accepted by the State Duma on April 16, 1999
Approved by the Federation Council on April 22, 1999
Article 1. For the purposes of this Federal Law the following basic concepts are used:
free aid (assistance) - the means, goods provided to the Russian Federation, subjects of the Russian Federation, public authorities and local government bodies, legal entities and physical persons, and also the works performed for them and services rendered to them as humanitarian or technical assistance (assistance) on a grant basis foreign states, their federal or municipalities, the international and foreign institutions or non-profit organizations, and also physical persons (except as specified, provided by part three of this Article) on which there are certificates (documents) confirming belonging of the specified means, goods, works and services to humanitarian or technical assistance (assistance);
technical assistance (assistance) - type of the free aid (assistance) provided for the purpose of support in implementation of economic, social reforms and implementation of disarmament by carrying out conversion, utilization of arms and military equipment, holding radiation and ecological actions for the treatment of radioactive waste, the fulfilled nuclear fuel and other nuclear materials which are earlier saved up and (or) formed in case of operation and the conclusion of objects of it peaceful and military use of atomic energy and also by carrying out researches, training, exchange of specialists, graduate students and students, transfer of experience and technologies, supplies of equipment and other material means for projects and programs which are registered according to the procedure established by the Government of the Russian Federation;
the humanitarian assistance (assistance) - type of the free aid (assistance) provided for rendering the medical and public assistance to the needy, socially unprotected, injured from natural disasters and other emergencies national groups, for natural disaster response and other emergencies, expenses on transportation, maintenance and storage of the specified help (assistance);
the certificate - the document confirming belonging of means, goods, works and services to humanitarian or technical assistance (assistance), constituted in form and issued according to the procedure which are determined by the Government of the Russian Federation.
Tax and customs privileges for all participants of program implementation of rendering free aid (assistance), the stipulated in Article 2 presents of the Federal Law, are provided only in the presence of the certificate.
In case of provision of technical assistance (assistance) certification requires availability of the registered project or program of such help (assistance). The goods provided by physical persons, financed by them works and services cannot belong to technical assistance (assistance) of means.
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