of October 9, 2020 No. 1643
About modification of the list of types of periodic printing editions and the book products connected with education, science and culture, 10 percent assessed in case of their realization by the value added tax at the rate
The government of the Russian Federation decides:
Approve the enclosed changes which are made to the list of types of periodic printing editions and the book products connected with education, science and culture, 10 percent assessed in case of their realization by the value added tax at the rate, No. 41 approved by the order of the Government of the Russian Federation of January 23, 2003 "About the list of types of periodic printing editions and the book products connected with education, science and culture, 10 percent assessed in case of their realization by the value added tax at the rate" (The Russian Federation Code, 2003, No. 4, Art. 338; 2007, No. 28, Art. 3441; 2010, No. 52, Art. 7080; 2012, No. 43, Art. 5874; 2017, No. 1, Art. 190).
Russian Prime Minister
M. Mishustin
Approved by the Order of the Government of the Russian Federation of October 9, 2020 No. 1643
1. In line item 4:
a) replace figures "58.11.30.190" with figures "from 58.14.20";
b) shall be replaced with words the words "on the Internet" "on the Internet.
2. Add with line item 6 following contents:
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"6. |
The book products connected with education, science and culture, in electronic form, including in audioformat, distributed, in particular, on magnetic carriers on the Internet, on channels of satellite communication: |
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