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The decision on the Regulations on procedure for application of the value added tax and excises on the cooperated supply of materials, semifinished products, components for the arms production and military equipment, and also other specific goods when calculating between business entities of the State Parties of the Commonwealth of Independent States

of November 25, 1998

The Council of Heads of Government of the Commonwealth of Independent States solved:

1. Approve Regulations on procedure for application of the value added tax and excises on the cooperated supply of materials, semifinished products, components for the arms production and military equipment, and also other specific goods when calculating between business entities of the State Parties of the Commonwealth of Independent States it (is applied).

2. This Decision becomes effective from the date of delivery on storage to depositary of the third notification on accomplishment by the states of interstate procedures which signed it. For the Parties which performed necessary procedures later it becomes effective in day of delivery of the relevant documents to depositary.

It is made in the city of Moscow on November 25, 1998 in one authentic copy in Russian. The authentic copy is stored in the Executive Secretariat of the Commonwealth of Independent States which will send to each state which signed this Decision, its verified copy.

 

For the Government of the Azerbaijan Republic

For the Government of the Republic of Armenia

For the Government of the Republic of Belarus

For the Government of Georgia

For the Government of the Republic of Kazakhstan

For the Government of the Kyrgyz Republic

For the Government of the Republic of Moldova

For the Government of the Russian Federation

 

For the Government of the Republic of Tajikistan

For the Government of Turkmenistan

For the Government of the Republic of Uzbekistan

For the Government of Ukraine

Appendix

Regulations on procedure for application of the value added tax and excises on the cooperated supply of materials, semifinished products, components for the arms production and military equipment, and also other specific goods when calculating between business entities of the State Parties of the Commonwealth of Independent States

1. This Provision is developed according to the Agreement on general terms and the mechanism of support of development of production cooperation of the companies and industries of the State Parties of the Commonwealth of Independent States of December 23, 1993 (further - the Agreement of December 23, 1993).

The provision determines procedure for application of the value added tax and excises by the cooperated supply of materials, semifinished products, components for the arms production and military equipment (except for separate types of the material resources determined by each State Party of the Commonwealth), and also other specific goods when calculating between business entities of the State Parties of the Commonwealth of Independent States on the basis of the intergovernmental agreements signed according to article 6 of the Agreement of December 23, 1993.

Specific goods for the purposes of this provision are understood as goods which can be used during creation both arms and military equipment, and civilian products.

The cooperated deliveries are performed according to the lists containing lists of the companies suppliers and companies receivers, and also the nomenclature and amounts of the materials, semifinished products and components necessary for joint production of end products. Lists are approved by the authorized bodies of public administration specified in appendix to this Provision.

2. Calculations for the cooperated deliveries for contracts (agreements) signed between business entities of the State Parties of the Commonwealth of Independent States on the basis of intergovernmental agreements are made at the free (market) prices without collection of the value added tax and excises.

3. When implementing of the cooperated deliveries settlement documents are written out without allocation of tax amounts on value added, on them the text (the stamp is put) "excluding VAT", and on excise goods - text "without excises" becomes with reference to the specific Agreement.

4. Compensation of the tax amounts on value added paid by business entities of the State Parties of the Commonwealth of Independent States to suppliers - to the legal entities registered in the territories of these states as taxpayers (on the cooperated supply of materials, semifinished products, the components realized within the above-stated agreements), is in full made at the expense of means from government budgets by offsetting of the amounts of the paid value added tax when settlings with tax authorities.

For this purpose the companies, associations and the organizations of the State Parties of the Commonwealth of Independent States participating in the cooperated deliveries shall keep without fail the separate cost accounting on production and sales of products, delivered in production cooperation to the State Parties of the Commonwealth of Independent States.

5. On the goods imported into the State Parties of the Commonwealth of Independent States on the cooperated supply of materials, semifinished products, components for the arms production and military equipment, and also other specific goods, the value added tax and excises are not subject to payment of these states by business entities in case of presentation by suppliers of settlement documents with the value added tax and excises.

The Commonwealths of Independent States which arrived in cooperation from business entities of the State Parties materials, semifinished products, components for the arms production and military equipment, and also other specific goods are considered without the value added tax and excises.

Appendix

State bodies, authorized to perform execution of lists of the cooperated supply of materials, semifinished products, components for the arms production and military equipment, and also other specific goods

 
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