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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 22, 2006 No. 455

About approval of Rules of application of the tax rate of 0 percent on the value added tax in case of sales of goods (works, services) for official use by the international organizations and their representations performing activities in the territory of the Russian Federation

According to Article 7 and Item 12 of article 165 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Rules of application of the tax rate of 0 percent on the value added tax in case of sales of goods (works, services) for official use by the international organizations and their representations performing activities in the territory of the Russian Federation.

2. This resolution becomes effective from the date of its official publication and extends to the legal relationship which arose since January 1, 2001.

 

Prime Minister

Russian Federation M. Fradkov

Approved by the order of the Government of the Russian Federation of July 22, 2006 No. 455

Rules of application of the tax rate of 0 percent on the value added tax in case of sales of goods (works, services) for official use by the international organizations and their representations performing activities in the territory of the Russian Federation

1. These rules determine according to international treaties of the Russian Federation procedure for application of the tax rate of 0 percent on the value added tax in case of sales of goods (works, services) for official use by the international organizations and their representations performing activities in the territory of the Russian Federation.

2. The tax rate of 0 percent on the value added tax is applied to goods (works, services) realized for official use by the international organizations and their representations performing activities in the territory of the Russian Federation, included in the list determined by the Ministry of Foreign Affairs of the Russian Federation together with the Ministry of Finance of the Russian Federation based on provisions of the international treaties providing tax exemption on value added (further respectively - the international organizations, representations).

3. The organizations or the individual entrepreneurs realizing goods (works, services) for official use by the international organizations and their representations, expose invoices with indication of the tax rate 0 percent on the value added tax.

The specified invoices marked "For official needs of the international organization" are exposed in the presence:

contracts with the international organization or its representation for delivery of goods (performance of works, rendering services) for official use which includes the specification of the delivered goods (the performed works, the rendered services) with indication of their cost;

the official letter of the international organization or its representation signed by the head of the organization or its representation (the main official of representation designated by the international organization, or any official designated for accomplishment of the corresponding obligations in absence period of the main official) and certified by seal of this organization or its representation, confirmatory that these goods (works, services) are intended for the international organization or its representation. In the letter the name, identification number of the taxpayer organization or surname, name, middle name and identification number of the nalogoplatelshchikaindividualny entrepreneur, realizing goods (works, services) for official use by the international organization or its representation are specified.

4. The organizations or the individual entrepreneurs realizing goods (works, services) for official use by the international organization or its representation, for confirmation of justification of application of the tax rate of 0 percent on the value added tax submit documents (their copy) specified in Item 3 of these rules to tax authority and also:

the invoice which is written out to the international organization or its representation and in which it is specified that goods (works, services) are realized using the tax rate of 0 percent on the value added tax;

the copy of the payment document or the cash receipt order confirming the actual transfer by the international organization or its representation of money in payment of the realized goods (works, services).

5. The organizations or the individual entrepreneurs realizing goods (works, services) for official use by the international organization or its representation, make the tax deductions, the stipulated in Article 171 Tax Code of the Russian Federation, according to the procedure, stipulated in Item 4 articles 176 of the Tax Code of the Russian Federation.

6. The value added tax paid by the international organization or its representation to suppliers of goods (works, services) since January 1, 2001 is compensated to this international organization or its representation based on the application signed by the head of the international organization or its representation (authorized by it person).

If the application is signed by the authorized person, in tax authority the letter of the international organization or its representation signed by the head of the international organization or its representation in which the term of office of such person and its position are specified is submitted.

The application is submitted in tax authority in the location of the international organization or its representation with appendix of invoices which are exposed by the organizations or individual entrepreneurs in case of sales of goods (works, services) and in which the tax rate of the value added tax of 10 or 18 percent is specified (till January 1, 2004 - 20 percent), and the documents confirming the actual payment of goods purchased (works, services).

7. The tax authority considers the documents specified in Item 6 of these rules within 3 months from the date of receipt of the statement for compensation of the value added tax and makes the motivated decision on complete or partial return to the applicant of the value added tax or on refusal in its return. The copy of the decision goes to the applicant to 5-day time from the date of its removal.

If in the statement it is specified that originals of the submitted documents need to be returned to the applicant, after verification of these documents by tax authority on them the entry "The Value Added Tax Is Compensated" (in case of refusal in value added tax return - "The value added tax is not subject to compensation"), which is certified by seal of tax authority then originals return to the applicant is made.

8. The value added tax return of the international organization or to its representation is made by transfer of the corresponding tax amounts to the accounts specified in the statement open for the international organization or its representation in the authorized banks registered in the territory of the Russian Federation.

 

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