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
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.
Excise goods (products), except for intended for all levels of the state and municipal organizations financed from budgets cannot belong to free humanitarian and (or) technical assistance (assistance): special purpose vehicles for rendering medical ambulance, and also the portable diagnostic laboratories equipped with the special medical equipment, received by medical institutions for own needs; the cars intended for transportation of 10 people and more, imported for children's homes, orphanages, retirement homes and disabled people; the cars equipped with elevators for the wheelchairs imported for the centers of rehabilitation of disabled people.
The form and order of registration of projects and technical assistance programs (assistance), procedure for humanitarian assistance (assistance), procedure for the order the cars provided as humanitarian and (or) technical assistance (assistance), are determined by the Government of the Russian Federation.
Sale of free aid (complete or partial) is forbidden.
1. Ceased to be valid since January 1, 2002.
2. Ceased to be valid since January 1, 2001.
3. Ceased to be valid since January 1, 2004.
4. Ceased to be valid since January 1, 2001.
5. Ceased to be valid since January 1, 2005.
6. The Item of article 35 of the Law of the Russian Federation "About customs tariff" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 23, Art. 821; Russian Federation Code, 1995, N 32, Art. 3204; N 48, of Art. 4567; 1996, N 1, Art. 4; 1997, N 6, Art. 709; N 7, 879) to state 1999, to the Art. in the following edition:
"g) the goods imported on customs area of the Russian Federation as free aid (assistance), and also imported on this territory and (or) exported from this territory for charitable purposes through the states, the international organizations, the governments including for the purpose of technical assistance (assistance);".
Article 3. Insurance premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation and in funds of compulsory medical insurance are not charged on the salary fund of the foreign physical persons involved for projects implementation and programs of free aid (assistance) of the Russian Federation regarding the compensation performed at the expense of means of such help (such assistance).
Article 4. Voided
Article 5. Recommend to legislative (representative) bodies of subjects of the Russian Federation and local government bodies to adopt the corresponding regulatory legal acts providing privileges on tax payment and charges in budgets of subjects of the Russian Federation and local budgets in connection with rendering free aid (assistance) to the Russian Federation.
Article 6. This Federal Law becomes effective from the date of its official publication.
Operation of this Federal Law extends also to the legal relationship which arose in connection with implementation of projects and programs of free aid (assistance) of the Russian Federation before entry into force of this Federal Law. In cases when in the course of implementation of free aid (assistance) other tax regime was applied, than it is provided by this Federal Law, recalculation of the amounts of excessively paid taxes and payments in state non-budgetary funds, as well as return from them already collected amounts of the penalties shown by results of checks of monitoring bodies is not made.
Offer the President of the Russian Federation and charge to the Government of the Russian Federation to bring the regulatory legal acts into accord with this Federal Law.
President of the Russian Federation
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 40000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.