of October 17, 2012 No. ED-4-3/17589 @
About the value added tax
The Federal Tax Service concerning determination of the place of implementation of works on repair of the excavator which is in the territory of the Republic of Kazakhstan, the carried-out Russian organization for the contract with other Russian organization taking into account explanations of the Ministry of Finance of the Russian Federation (to FNS of Russia) on the matter reports the following. According to the subitem 1 of Item 1 of article 146 of the Tax Code of the Russian Federation (further - the Tax code) the taxation object the value added tax (further - the VAT) transactions on sales of goods (works, services) in the territory of the Russian Federation are recognized.
The procedure for determination of the place of implementation of works (services) for the purpose of application of the VAT is established by regulations of article 148 of the Tax Code.
So, according to the subitem 2 of Item 1 and the subitem 2 of Item 1.1 of article 148 of the Tax Code the place of implementation of works (services) connected directly with personal estate is determined by the place of the actual finding of personal estate. At the same time installation, assembly, conversion, processing, repair and maintenance belong to such works (services), in particular.
Thus, the place of implementation of works, carried out by the Russian organization for the contract with other Russian organization, for repair of the excavator which is in the territory of the Republic of Kazakhstan, the territory of the Russian Federation is not recognized.
As for the documents confirming the place of performance of works on repair of the excavator in the above-stated case, such documents taking into account provisions of item 4 of article 148 of the Tax Code can be the agreement signed between two Russian organizations on performance of works for repair of the excavator which is in the territory of the Republic of Kazakhstan and the documents confirming the fact of repair work by the Russian taxpayer organization.
Valid counselor of state of the Russian Federation 3 classes
D. V. Egorov
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