The operations on realization of goods, works, services made by medical and production workshops of medical and correctional facilities of criminal-executive system are exempted from taxation by means of the value-added tax
The Federal Act N 209-FZ of November 24, 2008 (document
is in Russian) makes amendments to paragraph fifth of
subclause 2 of clause 3 of article 149 of part two of the RF
Tax Code (document is in Russian), according to which operations
on realization (including transfer, execution, rendering for
own needs) of goods (except excise-liable, raw minerals and
bowels of the earth, and other goods according to the list approved
by the RF Government under submission of All-Russian public
organizations of disabled persons), works, services (except
broker' and other mediate services) made by medical and production
workshops of medical and correctional facilities of criminal-executive
system are exempted from taxation by means of the value-added
tax. The Act shall put into effect from January 1, 2009.
