ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 31, 2013 No. 757

About application of tax rate on value added in the amount of 0 percent in case of sales of goods (works, services), the property rights acquired for the purposes of the organization and holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi by the organizations which are foreign organizers of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, foreign marketing partners of the International Olympic Committee including the official broadcasting companies, and also branches, representations in the Russian Federation of the foreign organizations which are marketing partners of the International Olympic Committee including the official broadcasting companies

1. Approve the enclosed Rules of application of tax rate on value added in the amount of 0 percent in case of sales of goods (works, services), the property rights acquired for the purposes of the organization and holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi by the organizations which are foreign organizers of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, foreign marketing partners of the International Olympic Committee including the official broadcasting companies, and also branches, representations in the Russian Federation of the foreign organizations which are marketing partners of the International Olympic Committee including the official broadcasting companies.

2. This resolution 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.

The rules approved by this resolution are applied to the legal relationship which arose since January 1, 2011.

Approved by the Order of the Government of the Russian Federation of August 31, 2013 No. 757

Rules of application of tax rate on value added in the amount of 0 percent in case of sales of goods (works, services), the property rights acquired for the purposes of the organization and holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi by the organizations which are foreign organizers of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, foreign marketing partners of the International Olympic Committee including the official broadcasting companies, and also branches, representations in the Russian Federation of the foreign organizations which are marketing partners of the International Olympic Committee including the official broadcasting companies

d) the invoices exposed by hotels to the Organizing committee on the rendered hotel services with the allocated tax amount on value added;

e) the delivery and acceptance certificates of services and (or) other documents on rendering services exposed by hotels to the Organizing committee, containing data on the accommodation period, the number of rooms, costs of the rendered services with the allocated tax amount on value added and other data.

7. The documents provided by Items 5 and 6 of these rules shall be drawn up in accordance with the legislation of the Russian Federation.

8. The statement and documents provided by Items 5 and 6 of these rules can be provided to tax authority not later than in 3 years from the latest of the following dates:

a) drawing of the invoice;

b) actual payment of goods (works, services), property rights.

9. The tax authority performs justification of the tax amount declared to compensation on value added within 3 months from the date of the receipt of the statement and documents provided by Items 5 and 6 of these rules.

Upon termination of check the tax authority within 7 working days shall make the motivated decision on full or partial recovery of tax to the applicant or on refusal in compensation of the specified tax in the form approved by federal executive body, the representative for control and supervision in the field of taxes and fees.

The copy of the decision goes to the applicant within 5 working days from the date of its removal.

The order on return of tax amount on value added which is drawn up based on the decision on full or partial recovery is subject to the direction tax authority in territorial authority of the Federal Treasury the next working day after day of adoption of this decision by tax authority.

10. When conducting check the tax authority performing check, having the right to request from documents (information) on the specific transaction at the participant of this transaction or other persons having documents (information) on this transaction.

The tax authority performing check sends the written order about reclamation of documents (information) to tax authority in the place of registration of person at which documents (information) shall be requested. At the same time in the order the data allowing to identify the transaction are specified.

Within 5 working days from the date of receipt of the specified order the tax authority in the place of accounting of person at which documents (information) shall be requested sends to this person the requirement about submission of documents (information). The copy of the order about reclamation of documents (information) is attached to the specified requirement.

Person who received the requirement about submission of documents (information) performs it within 5 working days from the date of receipt of the requirement or in the same time reports that it has no claimed documents (information).

11. If the applicant indicates the need of return of originals of the documents specified in Items 5 and 6 of these rules, then after verification of these documents on them the tax authority makes the entry "The Value Added Tax Is Compensated" ("The value added tax is not subject to compensation" - in case of refusal in compensation of the value added tax) certified by seal of tax authority then originals return to the applicant.

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