ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 31, 2001 No. 251

About the approval of the list of objects of religious appointment and religious literature made by the religious organizations (associations) and the organizations, the single founders (participants) of which are the religious organizations (associations), and realized by data or other religious organizations (associations) and the organizations, the single founders (participants) of which are the religious organizations (associations), within religious activities, except for excise goods and mineral raw materials, realization (transfer for own needs) which is not subject to the taxation (it is exempted from the taxation) the value added tax

In connection with the appeals of the religious organizations according to the subitem 1 of Item 3 of article 149 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of objects of religious appointment and the religious literature made by the religious organizations (associations) and the organizations, the single founders (participants) of which are the religious organizations (associations), and realized by data or other religious organizations (associations) and the organizations, the single founders (participants) of which are the religious organizations (associations), within religious activities, except for excise goods and mineral raw materials, realization (transfer for own needs) which is not subject to the taxation (it is exempted from the taxation) the value added tax.

2. This resolution becomes effective since January 1, 2001.

Approved by the Order of the Government of the Russian Federation of March 31, 2001, No. 251

The list of objects of religious appointment and the religious literature made by the religious organizations (associations) and the organizations the single founders (participants) of which are the religious organizations (associations), and realized by data or other religious organizations (associations) and the organizations, the single founders (participants) of which are the religious organizations (associations), within religious activities, except for excise goods and mineral raw materials, realization (transfer for own needs) which is not subject to the taxation (it is exempted from the taxation) the value added tax

1. Objects of temple space:

a) sacred objects, objects of religious worship, including thrones, altars, Golgotha, antimensions, chalices, patens, asterisks, the copy, spoons, icons, initial images, shrouds, and also the accessories and parts constituting with these objects whole, including vestments, covers, icon boards, copes, framework of icons;

b) pieces of temple furniture and architectural elements of the temple, including iconostases, imperial and diaconal gate, analogions, icon cases, outer entrance hall, tables panikhidny, domes, spheres and cones to dome religious symbolics, church chandeliers, barriers altar and klirosny, stasidiya, candlesticks, menorahs, standard candelabrums, lamps, icon lamps, tanks and bowls holy-water, arks, seats, chairs thrones, crayfish, tombs, boards nominal temple, lattices window temple, cases altar, boxes for candles and candle ends, and also the accessories and parts constituting with these objects whole, including vestments for analogion, glasses and floats for icon lamps.

2. Objects necessary for departure of church services, ceremonies and ceremonies:

a) objects of religious symbolics and attributes, including crosses of all versions, panagias, medallions, ladanka, staffs, staffs, memorable signs, awards and medals of the religious organizations, banners, standards, dens Christmas, napkins under easter Easter cakes, pasochnitsa, art Easter eggs, belts with prayers, and also the festive gift sets constituted from objects according to this list;

b) substances and objects necessary for making of church services and religious practices, including candles, unction, Miro, icon lamp oil, incense, coal kadilny, aromas, prosphoras, artoses; bells for church rings (liturgical appointment); wreaths, baptismal sets, censers, kation, siona, aspergillums, eagle rugs, seals for artos and prosphoras, devices for anointing of the sick, struchets, pyxes, tabernacles, ripidias, triple candelabrums easter, primikiriya, dikirion, trikirion, cherubs, lamps church, salaries on the gospel, the apostle and the official; dishes, ladles, jugs, other vessels; circles for donations, fonts, ladanitsa, crests hierarchal, chests; katapetasmas, veils, beads, payments for communion, corporals; sets for occasional offices, funeral accessories, including funeral pillowcases, covers, pillows, sets from these accessories; veils, air, bench hammers for ablution, stickers trebny, festive stickers, bookmarks in liturgical literature;

c) clothes and headdresses of religious appointment:

liturgical vestments, including cloaks hierarchal, sticharions, phelonia, stoles, belts, epimanikia, epigonations, clubs, cassocks, sakkoses, omophorions, under-sakkoses, miters, kalimavkions, sulka, and also elements of their finishing, including pozvonets, tables, vestments buttons;

clothes and headdresses church and priests, including cassocks, cassocks, cloaks monastic, vests, belts, calottes, hoods, corn cockles, apostolnik, paramana, scarfs, shirts and dresses monastic, and also elements of their finishing;

specialized clothes and headdresses, including the aprons, oversleeves used in case of consecration of throne, kerchief temple, uniform of students of spiritual educational institutions and other organizations of the religious organizations.

3. The specialized auxiliary objects necessary for storage, installation, functioning and movement of the objects specified in Items 1 and 2 of this list, including support, arms, hangers, holders, staffs, caps, capes, slips, packets, sacks, regiments, cases, chains, boxes, cases, stretcher.

4. Publishing products of religious appointment:

a) liturgical literature, including Scripture, rites, instructions, notes, missals, breviaries, officials, canons, mine, and also prayer books, religious calendars, pomyannik, calendar;

b) theological, religious and educational and religioznoprosvetitelsky book editions;

c) official blank and sheet products of the religious organizations, including separate prayers, initial images, sayings, cards and envelopes of the religious organizations, patriarchal and hierarchal messages and addresses, letters, invitations, diplomas of spiritual educational institutions, certificates on making of sacraments and pilgrimage.

5. The audio-and video records of religious appointment having marking with the full official name of the religious organization (further hereinafter are referred to as - audio-and video records):

a) the audio-and video records illustrating dogma and the practice corresponding to it, including church services, religious practices, ceremonies and pilgrimage;

b) the audio-and video records of theological and religious and educational content (except animation, fiction (art) films) containing benefits on training of religion and religious education.

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