Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

TAX CODE OF THE RUSSIAN FEDERATION

of August 5, 2000 No. 117-FZ

(part two)

(The last edition from 03-07-2018)

Accepted by the State Duma of the Russian Federation on July 19, 2000

Approved by Council of the Russian Federation on July 26, 2000

Section VIII. Federal taxes

Chapter 21. Value added tax

Article 143. Taxpayers

1. Taxpayers of the value added tax (further - taxpayers) are recognized this Chapter:

organizations;

individual entrepreneurs;

2. Are not recognized taxpayers of the organization, being foreign organizers of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi according to article 3 of the Federal Law of December 1, 2007 No. 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as mountain resort and modification of separate legal acts of the Russian Federation" or foreign marketing partners of the International Olympic Committee according to article 3.1 of the specified Federal Law, and also branches, representations in the Russian Federation of the foreign organizations which are foreign marketing partners of the International Olympic Committee according to article 3.1 of the specified Federal Law concerning transactions, made within the organization and holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi.

Are not recognized taxpayers of the organization, being the official broadcasting companies according to article 3.1 of the Federal Law of December 1, 2007 No. 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as mountain resort and modification of separate legal acts of the Russian Federation", concerning transactions on production and distribution of products of the mass media (including on implementation official TV and broadcastings, including digital and other communication channels) performed according to the agreement signed with the International Olympic Committee or the organization authorized by it and the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi established by part 2 of article 2 of the specified Federal Law made during the period of carrying out.

3. The affiliated organizations FIFA specified in the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017 and Modification of Separate Legal Acts of the Russian Federation" are not recognized taxpayers of FIFA (Federation Internationale de Football Association).

National football associations, producers of media information of FIFA, the suppliers of goods (works, services) of FIFA determined by the specified Federal Law and being the foreign organizations, regarding implementation of the transactions connected with implementation of the actions determined by the specified Federal Law by them are not recognized taxpayers of confederation.

Article 144.

Voided

Article 145. Release from fulfillment of duties of the taxpayer

1. The organizations and individual entrepreneurs, except for the organizations and the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax) have the right to release from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge (further in this Article - release) if for three prior consecutive calendar months the amount of proceeds from sales of goods (works, services) of these organizations or individual entrepreneurs excluding tax did not exceed in total two million rubles.

The organizations and the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax) have the right to release from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge provided that specified persons pass to payment of unified agricultural tax and exercise the right provided by this paragraph, in the same calendar year or provided that for preceding tax period on unified agricultural tax the income amount, received from sales of goods (works, services) when implementing types of business activity to which the specified system of the taxation is applied, excluding tax did not exceed in total: 100 million rubles for 2018, 90 million rubles for 2019, 80 million rubles for 2020, 70 million rubles for 2021, 60 million rubles for 2022 and the next years.

2. Provisions of this Article do not extend to the organizations and the individual entrepreneurs realizing excise goods during three prior consecutive calendar months and also to the organizations specified in Article 145.1 of this Code.

3. Release according to Item 1 of this Article is not applied to the obligations arising in connection with commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction, taxable according to the subitem 4 of Item 1 of article 146 of this Code.

The persons specified in paragraph one of Item 1 of this Article, using the right to release shall submit the adequate written notice and documents specified in Item 6 of this Article which confirm the right to such release, in tax authority in the place of the accounting.

Full text available with active License only!

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 38000 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.

Get help

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.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.