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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of May 22, 2014 No. State Duma-4-3/9927 @

About procedure for filling of the tax declaration on the value added tax

The Federal Tax Service in connection with the changes brought by the Federal Laws of 07.06.2013 No. 108-FZ "About preparation and carrying out in the Russian Federation of the FIFA World Cup of FIFA of 2018, the Cup of confederations of FIFA of 2017 and modification of separate legal acts of the Russian Federation" (further - the Federal Law No. 108-FZ), of 23.07.2013 No. 198-FZ "About introduction of amendments to the Federal law "About Physical Culture and Sport in the Russian Federation" and separate legal acts of the Russian Federation for the purpose of prevention of illegal influence on results of official sports competitions" (further - the Federal Law No. 198-FZ), of 23.07.2013 No. 216-FZ "About introduction of amendments to article 83 parts one and Chapter of 21 parts two of the Tax Code of the Russian Federation" (further - the Federal Law No. 216-FZ), of 28.12.2013 No. 420-FZ "About introduction of amendments to article 27.5-3 of the Federal law "About the Security Market" and part the first and second the Tax Code of the Russian Federation" (further - the Federal Law No. 420-FZ) in articles 146 and 149 of the Tax Code of the Russian Federation (further - the Code), reports the following.

According to article 2 of the Federal Law No. 216-FZ and article 41 of the Federal Law No. 108-FZ Item 2 of article 146 of the Code is added with new subitems 9. 1, 9.2 and according to which 13, are not recognized the taxation object:

- rendering services in transfer to free use of the autonomous nonprofit organization "Organizing Committee of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in Sochi" which is the Russian organizer of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi according to article 3 of the Federal Law of December 1, 2007 No. 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as the mountain resort and modification of separate legal acts of the Russian Federation", Olympic venues of federal importance which list according to part 22 of article 14 of the specified Federal Law is determined by the Government of the Russian Federation (subitem 9.1 of Item 2 of article 146 of the Code);

- transfer on a grant basis Olympic venues of federal importance in the state-owned or municipal property, in property of the State corporation on construction of Olympic venues and development of the city of Sochi as mountain resort (subitem 9.2 of Item 2 of article 146 of the Code);

- connected with implementation of the actions provided by the Federal Law No. 108-FZ, transactions on sales of goods (works, services) and property rights by Organizing committee Russia-2018, the affiliated organizations FIFA, the Football Union of Russia, producers of media information of FIFA and the suppliers of goods (works, services) of FIFA determined by the specified Federal Law and the being Russian organizations (the subitem 13 of Item 2 of article 146 of the Code).

Besides, based on article 3 of the Federal Law No. 420-FZ article 149 of the Code is added with subitems 29 - the 30th Item 2 and subitem 15.2 of Item 3, according to which the following transactions are not subject to the taxation the value added tax:

- services in trust management of means of pension accruals, means of payable reserve and means of pension accruals of insured persons which establishes due retirement benefit, rendered in accordance with the legislation of the Russian Federation in the sphere of forming and investment of means of pension accruals (the subitem 29 of Item 2 of article 149 of the Code in edition of the Federal Law No. 420-FZ);

- transactions on concession (assignment) of the rights (requirements) for the obligations arising based on financial instruments of forward transactions which realization is exempted from the taxation according to the subitem 12 of this Item (the subitem 30 of Item 2 of article 149 of the Code);

- the transactions performed within clearing activities:

transfer (return) of the property intended for collective clearing providing and (or) individual clearing providing;

interest payment, added at the expense of the guarantee fund created at the expense of the property which is subject of collective clearing providing and (or) individual clearing providing, subject to payment by the clearing organization to participants of clearing and other persons according to rules of clearing of such clearing organization based on the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities" (subitem 15.2 of Item 2 of article 149 of the Code).

Based on article 3 of the Federal Law No. 198-FZ Item 2 of article 149 of the Code is added with the subitem 28, according to which realization in the territory of the Russian Federation of service in the organization and carrying out gamblings is not subject to the taxation the value added tax.

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