of May 22, 2014 No. State Duma-4-3/9950 @
About application of the value added tax concerning the services rendered by cultural institutions
The Federal Tax Service informs the explanation which arrived the letter of the Ministry of Finance of the Russian Federation of 19.03.2014 No. 03-07-15/11928 on application of the value added tax concerning the services rendered by cultural institutions sent to the address of the Ministry of Culture of the Russian Federation (the letter of the Ministry of Finance of the Russian Federation of 18.03.2014 No. 03-07-08/11698).
According to Item 1 of article 146 of the Tax Code of the Russian Federation (further - the Code) the taxation object the value added tax transactions on sales of goods (works, services) in the territory of the Russian Federation are recognized.
Based on the provisions of the subitem 3 of Item 1 and the subitem 3 of Item 1.1 of article 148 of the Code the place of rendering of services rendered in the field of culture and art it is determined depending on the place of the actual rendering services. With respect thereto the place of realization of the services in implementation of actions for preparation and carrying out concert programs rendered outside the territory of the Russian Federation, including the organizations which do not perform carrying out concert programs the territory of the Russian Federation is not recognized and, respectively, such services are not the taxation object the value added tax in the Russian Federation.
As for the services in implementation of actions for preparation and carrying out concert programs rendered in the territory of the Russian Federation, the place of realization of such services the territory of the Russian Federation is recognized, and they are assessed with the value added tax in generally established procedure.
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