Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

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Ministry of Justice

Russian Federation

On December 30, 2011 No. 22865

ORDER OF THE MINISTRY OF FOREIGN AFFAIRS OF THE RUSSIAN FEDERATION AND MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 14, 2011 No. 22606/173n

About approval of the List of foreign states to which representations on the terms of reciprocity or if such regulation is provided in the international treaty of the Russian Federation the tax rate on value added of 0 percent in case of sales of goods (performance of works, rendering services) is applied to official use by the foreign diplomatic and equated to them representations or to private use diplomatic or administrative technicians of these representations (including the members of their families living together with them), and recognition voided some regulatory legal acts of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation

(as amended on 24-06-2021)

According to the subitem 7 of Item 1 of article 164 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2004, 45, of the Art. 4377) we order to No.:

1. Approve the enclosed List of foreign states to which representations on the terms of reciprocity or if such regulation is provided in the international treaty of the Russian Federation the tax rate on value added of 0 percent in case of sales of goods (performance of works, rendering services) is applied to official use by the foreign diplomatic and equated to them representations or to private use diplomatic or administrative technicians of these representations (including the members of their families living together with them).

2. Recognize invalid orders of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation:

of December 26, 2007 N 21171/151n "About modification of the List of foreign states to which representations on the terms of reciprocity the tax rate on value added of 0 percent in case of sales of goods is applied (performance of works, rendering services) for official use by the foreign diplomatic and equated to them representations or for private use diplomatic or administrative technicians of these representations, including the members of their families living together with them, N 6499/41n approved by the order of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of May 8, 2007" (it is registered by the Ministry of Justice of the Russian Federation on January 29, 2008, registration N 11033);

of July 14, 2008 N 9819/69n "About modification of the List of foreign states to which representations on the terms of reciprocity the tax rate on value added of 0 percent in case of sales of goods is applied (performance of works, rendering services) for official use by the foreign diplomatic and equated to them representations or for private use diplomatic or administrative technicians of these representations, including the members of their families living together with them, N 6499/41n approved by the order of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of May 8, 2007" (it is registered by the Ministry of Justice of the Russian Federation on August 7, 2008, registration N 12090);

of August 19, 2009 N 13729/94n "About modification of the List of foreign states to which representations on the terms of reciprocity the tax rate on value added of 0 percent in case of sales of goods is applied (performance of works, rendering services) for official use by the foreign diplomatic and equated to them representations or for private use diplomatic or administrative technicians of these representations, including the members of their families living together with them, N 6499/41n approved by the order of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of May 8, 2007" (it is registered by the Ministry of Justice of the Russian Federation on October 15, 2009, registration N 15033);

of April 14, 2010 N 4964/35n "About modification of the List of foreign states to which representations on the terms of reciprocity the tax rate on value added of 0 percent in case of sales of goods is applied (performance of works, rendering services) for official use by the foreign diplomatic and equated to them representations or for private use diplomatic or administrative technicians of these representations, including the members of their families living together with them, N 6499/41n approved by the order of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of May 8, 2007" (it is registered by the Ministry of Justice of the Russian Federation on May 21, 2010, registration N 17319).

3. This order becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the value added tax.

To Costa Rica the tax rate on value added of 0 percent is applied without restrictions to the legal relationship which arose since November 1, 2010.

To Ecuador the tax rate on value added of 0 percent is applied without restrictions to the legal relationship which arose since January 1, 2011.

To Mozambique the tax rate on value added of 0 percent is applied to legal relationship on sales of goods of category "Other Goods" to members of families of diplomatic staff and to the legal relationship on implementation of works and services of category "Other Works (Services)" for official needs of representation which arose since July 1, 2010.

To Abkhazia the tax rate on value added of 0 percent is applied without restrictions to the legal relationship which arose since March 29, 2010.

To South Ossetia the tax rate on value added of 0 percent is applied without restrictions to the legal relationship which arose since January 18, 2011.

To Turkey the tax rate on value added of 0 percent is applied to the legal relationship on sales of goods of category "Food Products and Soft Drinks" which arose since January 1, 2013.

To Bosnia and Herzegovina the tax rate on value added of 0 percent is applied without restrictions to the legal relationship which arose since January 1, 2015.

To Latvia the tax rate on value added of 0 percent is applied without restrictions to the legal relationship which arose since January 1, 2016.

To Armenia the tax rate on value added of 0 percent is applied to the legal relationship on sales of goods of category "Fuels and Lubricants and Fuel" which arose since January 1, 2018.

To Switzerland the tax rate on value added of 0 percent is applied to the legal relationship on sales of goods, works and services of all categories for members of families of the chief representative and diplomatic staff which arose since January 1, 2018.

To the Republic of Zimbabwe the tax rate on value added of 0 percent is applied without restrictions to the legal relationship which arose since February 1, 2019.

To China the tax rate on value added of 0 percent is applied to the legal relationship on sales of goods, works and services of all categories which arose since January 1, 2019.

To France the tax rate on value added of 0 percent is applied to the legal relationship on rendering of services of category "Lease of Rooms" which arose since April 1, 2020.

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