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The protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import in custom union

of December 11, 2009

The governments of state members of custom union within Eurasian economic community which are hereinafter referred to as with the Parties

recognizing the commonly accepted regulations and rules of international trade,

being guided by article 4 of the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in custom union of January 25, 2008,

proceeding from mutual interest in strengthening of control over export and import of goods, timely and complete receipt of indirect taxes in budgets of state members of custom union,

wishing to render for this purpose each other assistance,

agreed as follows:

Article 1. Procedure for application of indirect taxes in case of commodity export

1. In case of commodity export from the territory of one state member of custom union on the territory of other state member of custom union by the taxpayer (payer) (further - the taxpayer) state member of custom union from which territory goods are exported are applied zero rate of the value added tax (further - the VAT) and (or) exemption of excises in case of submission to tax authority of documents, stipulated in Item 2 these Articles.

In case of commodity export from the territory of one state member of custom union the taxpayer has the right to the tax deductions (offsettings) to the territory of other state member of custom union according to the procedure, similar stipulated by the legislation state member of custom union, applied concerning the goods exported from the territory of this state out of limits of custom union.

The place of sales of goods is determined according to the legislation of state members of custom union.

2. For confirmation of justification of application of zero rate of the VAT and (or) exemption of excises by the taxpayer of state member of custom union from which territory goods are exported the following documents (their copy) are submitted to tax authority along with the tax declaration:

1) agreements (contracts) taking into account changes, amendments and appendices to them (further - agreements (contracts) based on which commodity export is performed; in case of leasing of goods or commodity loan (commodity loan, loan in the form of things) - agreements (contracts) of leasing, agreements (contracts) of commodity loan (commodity loan, loan in the form of things); agreements (contracts) for production of goods; agreements (contracts) for raw materials supplied by the customer conversion;

2) the bank statement confirming actual receipt of proceeds from sales of the exported goods into the account of the export taxpayer if other is not stipulated by the legislation state member of custom union.

If the agreement (contract) provides payment with cash and such calculation does not contradict the legislation of state member of custom union from which territory goods are exported, the taxpayer represents to tax authority the bank statement (the copy of the statement) confirming introduction by the taxpayer of the received amounts on its bank account, and also copies of the cash receipt orders confirming actual receipt of revenue from the buyer of the specified goods if other is not stipulated by the legislation state member of custom union from which territory goods are exported.

In case of commodity exportation under the agreement (contract) of leasing providing transition of the property right to them to the leasing recipient, the taxpayer represents the bank statement (the copy of the statement) confirming actual receipt of leasing payment to tax authority (regarding compensation of original cost of goods (leasing objects) into the account of the export taxpayer if other is not stipulated by the legislation state member of custom union.

In case of implementation of the foreign trade goods exchange (barter) transactions, provision of commodity loan (commodity loan, loan) the export taxpayer presents in the form of things in tax authority the documents confirming commodity import (performance of works, rendering the services) received (acquired) by it on the specified transactions;

3) the statement for commodity importation and payment of indirect taxes constituted on appendix form 1 to the Protocol on exchange of information in electronic form between tax authorities of state members of custom union about paid amounts of indirect taxes with mark of tax authority of state member of custom union on which territory goods are imported, about payment of indirect taxes (release or other procedure for execution of the tax liabilities) (further - the Statement) (in the original or in the copy at the discretion of tax authorities of state members of custom union);

4) transport (consignment) documents, stipulated by the legislation state member of custom union, confirming movement of goods from the territory of one state member of custom union on the territory of other state member of custom union. The specified documents are not submitted if for separate types of movement of goods execution of such documents is not stipulated by the legislation state member of custom union;

5) other documents confirming justification of application of zero rate of the VAT and (or) exemption of excises stipulated by the legislation state member of custom union from which territory goods are exported.

The documents provided by this Item, except for Statements are not represented to tax authority if non-presentation of the documents confirming justification of application of zero rate of the VAT and (or) exemption of excises along with the tax declaration follows from the legislation of state member of custom union from which territory goods are exported.

The documents provided by this Item are not represented with the corresponding tax declaration on excises if they were provided with the tax declaration on the VAT if other is not stipulated by the legislation state member of custom union.

3. Documents, stipulated in Item 2 these Articles, are represented to tax authority within 180 calendar days from shipping date (transfer) of goods.

In case of non-presentation of these documents at the scheduled time the amounts of indirect taxes are subject to payment in the budget for the tax (reporting) period on which shipping date of goods, or other tax (reporting) period established by the legislation of state member of custom union with the right to deduction (offsetting) of the corresponding VAT amounts according to the legislation of state member of custom union from which territory goods are exported falls.

For the purpose of calculation of the VAT in case of sales of goods date of source accounting (accounting) document, the first on time of creation, processed to the buyer of goods (the first carrier) or date of the statement of other obligatory document, stipulated by the legislation state member of custom union for the taxpayer of the VAT is recognized shipping date.

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