There is changed the list of foreign states for which the value-added tax as 0 percent is applied on realization of goods (making works, rendering services) for official use by these representatives
In particular, Azerbaijan,
Brunei Darussalam, Guatemala, Egypt, Mauritania, Papacy (the
state - Vatican city), Paraguay, Sovereign Maltese Order, Uzbekistan,
Montenegro are included to the list of states for representations
of which the rate of the value-added tax of 0% shall be applied
on a reciprocal basis without any restrictions in the case of
sale of goods (performance of works, rendering of services)
for official use by foreign diplomatic and equal to them representatives
or for personal use by diplomatic or administration and technical
staff of these representatives including members of their families
living with them.
The amendments are concern so the list
of the states for representations of which the rate of the value-added
tax of 0% shall be applied with the restrictions according to
the reciprocal principal in the case of sale of goods
(performance of works, rendering of services) for official use
by foreign diplomatic and equal to them representatives or for
personal use by diplomatic or administration and technical staff
of these representatives including members of their families
living with them.
There is approved the Procedure for receipt and processing of tax declarations (settlements) in the electronic form on telecommunication channels of communication from largest taxpayers
,There is approved the Temporary regulations of exchange by electronic documents with electronic digital signature on telecommunication channels on their submission by taxpayers through specialized communication operator
The Order establishes that these
Temporary regulations are valid till the moment of approval
of the Procedure for submission of tax declarations (settlements)
and documents in the electronic form by the Ministry of Finance
of the Russian Federation.
