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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of July 17, 2012 No. ED-4-3/11815 @

About the value added tax

The Federal Tax Service leads up for data and use in work of explanation of the Ministry of Finance of the Russian Federation of 29.05.2012 N 03-07-15/54 to FNS of Russia about application of the value added tax (further - the VAT) concerning the goods which are exported from the territory of the Russian Federation on the territory of the Republic of Kazakhstan and realized by the Russian organization to the Kazakhstan buyers through the Kazakhstan broker. Application of the VAT in case of sales of goods within the Customs union is regulated by regulations of the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in the Customs union of 25.01.2008 (further - the Agreement) and the Protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import in the Customs union of 11.12.2009 (further - the Protocol). At the same time according to provisions of article 1 of the Agreement commodity export is understood as commodity exportation, the state members of the Customs union realized by taxpayers, from the territory of one State Party of the Customs union on the territory of other State Party of the Customs union.

According to article 2 of the Agreement in case of commodity export, including through the broker, from the territory of one State Party of the Customs union on the territory of other State Party of the Customs union, the zero rate of the VAT on condition of documentary confirmation of the fact of export is applied.

Item 2 of article 1 of the Protocol determines the list of the documents submitted to tax authorities along with the tax declaration for confirmation of justification of application of zero rate of the VAT.

Thus, in case of realization by the Russian organization of the goods which are exported from the territory of the Russian Federation on the territory of the Republic of Kazakhstan, to the Kazakhstan buyers through the Kazakhstan broker the zero rate of the VAT in case of submission to tax authority of documents, stipulated in Item 2 articles 1 of the Protocol and confirming the actual sales of goods to the Kazakhstan buyers, including agreements of the Kazakhstan broker with the Kazakhstan buyers is applied.

As for return of the specified goods, according to provisions of article 3 of the Agreement and article 2 of the Protocol collection of the VAT on the goods imported on the territory of one State Party of the Customs union from the territory of other State Party of the Customs union is performed by tax authorities of the State Party of the Customs union on which territory goods are imported, in the place of registration of taxpayers - owners of the goods acquiring imported goods after their acceptance on accounting.

As in case of return by the Kazakhstan broker of unrealized goods of purchase of goods by the Russian organization does not occur, the VAT on such goods in case of their import to the territory of the Russian Federation by the Russian organization is not required to be paid.

 

Counselor of state of civil service of the Russian Federation 2 classes D. V. Egorov

 

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