of December 21, 2000 No. 998
About approval of the list of the technical means used only for prevention of disability or rehabilitation of disabled people which realization is not subject to taxation on value added
According to Item 2 of article 149 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Approve the enclosed list of the technical means used only for prevention of disability or rehabilitation of disabled people which realization is not subject to taxation on value added.
2. This resolution becomes effective since January 1, 2001.
Russian Prime Minister
M. Kasyanov
Approved by the Order of the Government of the Russian Federation of December 21, 2000, No. 98
Technical means, including automotor-transport and materials
1. Canes, crutches, support (including walkers, arenas, sticks support).
2. Wheelchairs and carts for disabled people (including with the manual drive, the electric drive, the cycle drive, microprocessor management).
3. Microcars.
4. Hand-operated cars and the equipment to them (including mechanisms for loading of wheelchair, rotary sitting, the device for fixing of wheelchair), devices for manual control (including mechanical, electric, pneumatichydraulic) and for re-equipment of cars.
5. Specially equipped automobiles intended only for transportation of disabled people (including equipped with elevators for disabled people, hand-rail, fixture elements, security aids and notifications).
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 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.
More about search system
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.
The document ceased to be valid since October 13, 2015 according to Item 3 of the Order of the Government of the Russian Federation of September 30, 2015 No. 1042