On the application of VAT from January

On the application of VAT from January Letter of the state customs Committee of the Russian Federation dated December 26, 2001, N01-06/51165 In connection with change of the legislation of the Russian Federation on taxes and fees from January 1, 2002, the collection of value added tax (hereinafter - VAT), when imported into the customs territory of the Russian Federation of certain categories of goods produced in the following order. 1. In accordance with articles 2 and 16 of the Federal law dated 05.08.2000 N 118-FZ "On the introduction of part two of the Tax code of the Russian Federation and amendments to some legislative acts of the Russian Federation on taxes from January 1, 2002 lapse, paragraph "o" and "e" of paragraph 1 of article 5 of the Law of the Russian Federation from 06.12.1991 N 1992-1 "On value added tax", and paragraphs 17 and 21 of paragraph 3 of article 149 of the Tax code of the Russian Federation. In this regard, since January 1, 2002 privileges on payment of VAT will not be applied if the import into the customs territory of the Russian Federation the following goods: - medicines, medical products, medical equipment, and raw materials and components for their production (paragraph 1 subparagraph 2 of paragraph 13 of the regulations on the procedure of application of the customs authorities of the Russian Federation of value added tax in respect of goods imported into the territory of the Russian Federation, approved by Order of the SCC of Russia dated 07.02.2001 N 131 (next - instruction)); - raw materials, materials and equipment purchased by enterprises of folk arts and crafts for the production of products of national art crafts (subparagraph 12 of paragraph 13 of the regulations); equipment (components and spare parts), analogues of which are not produced in the Russian Federation, according to the list approved by the Government of the Russian Federation (paragraph 13 paragraph 13 of the regulations); - media products, books related to education, science and culture (letter of the state customs Committee of Russia dated 18.01.2001 N 01-06/1795). 2. In accordance with article 3 of the Federal law dated 05.08.2000 N 118-FZ, and paragraphs 2, 3 and 4 of item 1 of paragraph 2 of article 149 of the Tax code of the Russian Federation from 01.01.2002 be exempted from VAT the import into the customs territory of the Russian Federation the following categories of medical products: the most important and essential medicines, including drug substance, including in-store preparing manufacture, with the exception of raw materials for their production, fortified and therapeutic food, meat, dairy, fish and milling industry, household disinfectant, insecticidal and deratizarea funds, diapers, repellents, products for veterinary use, containers and packaging (according to the list approved by the Government of the Russian Federation); the most important and vital medical products (according to the list approved by the Government of the Russian Federation); the most important and vital medical equipment (according to the list approved by the Government of the Russian Federation). To date the relevant lists the government of the Russian Federation are not fixed. Thus, from 01.01.2002 specified goods when imported into the customs territory of the Russian Federation are subject to tax in the prescribed manner. However 20.12.2001 State Duma of the Federal Assembly of the Russian Federation at the third reading was passed the bill on amendments and additions to part two of the Tax code of the Russian Federation (letter of the state customs Committee of Russia from 24.12.2001 N 06-11/50796). According to the draft paragraphs 2 and 3 of subparagraph 1 of paragraph 2 of article 149 of the Tax code of the Russian Federation are excluded. The bill also amends the paragraph 2 of article 164 of the Tax code of the Russian Federation, according to which the import into the customs territory of the Russian Federation medicines, including medicinal substances and medical products from 01.01.2002 subject to VAT at the rate of 10%. If this bill is passed up to 31.12.2001 inclusive, what the customs authorities will be informed additionally, the levying VAT at the rate of 10% when imported into the customs territory of the Russian Federation specified categories of goods will be carried out by the customs authority, producing their customs clearance, if you are presenting in the moment of customs registration certificate of the Ministry of health confirming that the medicinal product (pharmaceutical substance) or medical devices have passed the state registration in the order established by the Ministry of health of Russia, in the cases established by law, and also a license authorising the import of medicines, issued by the authorized Federal body of Executive power. 3. Exemption from VAT on importation into the customs territory of the Russian Federation of materials for the manufacture of medical immunobiological preparations for the diagnosis, prevention and / or treatment of infectious diseases under subparagraph 3 of paragraph 1 of article 150 of the Tax code of the Russian Federation (the subclause 3 of clause 13 of the regulations), in connection with absence approved by the Government of the Russian Federation lists of these goods does not apply. 4. The bill, referred to in paragraph 2 of this letter, also amends the paragraph 2 of article 164 of the Tax code of the Russian Federation, according to which is subject to VAT at the rate of 10% of the import into the customs territory of the Russian Federation periodicals, with the exception of periodicals advertising or erotic nature; as well as educational and scientific books. In this regard, in the case of the bill until 31.12.2001 inclusive, from 01.01.2002 VAT rate of 10% when imported into the customs territory of the Russian Federation specified categories of goods shall be applied by the customs authorities, producing their customs clearance, only when the view at the moment of customs clearance of the following documents: with respect to periodicals - confirmation period Russia that imported into the customs territory of the Russian Federation publications do not carry advertising or erotic nature; with respect to educational books - confirmation of the Ministry of education of Russia, which imported into the customs territory of the Russian Federation products refers to educational books; with respect to scientific books handshake Ministry of industry and science of Russia, which imported into the customs territory of the Russian Federation products refers to scientific books. The relevant normative legal act of the Russian state customs Committee will be communicated to the customs authorities in addition. 5. For the purposes of implementation of paragraph 2 of article 164 of the Tax code of the Russian Federation (paragraph 3 of the regulations), in connection with absence approved by the Government of the Russian Federation corresponding lists of foodstuffs and goods for children in the application of VAT in the amount of 10% is recommended to follow the letter of the state customs Committee of Russia from 13.06.2000 N 01-06/15880. Note that when importing to the customs territory of the Russian Federation the following food products, up to 01.01.2001 obluchavshegosya VAT rate of 10% from 1 January 2001 the rate of VAT at 20%: - valuable species of live fish: white fish, salmon in the Baltic and far East, sturgeon (Beluga, Bester, sturgeon, sturgeon, sturgeon, salmon, trout (except marine), salmon, chum salmon, civic, coho salmon, muksun, omul, whitefish, Siberian and Amur, Chir); products of processing of vegetables, potato products; - wild fruits, berries, nuts (quince of Decca, plum, Actinidia, barberry, hawthorn, bilberry, elderberry, Veronica (except bogoshi, nitelites, Sayan), wild grapes, blueberry, pear of Decca, BlackBerry, Gardel, acorns, roster, strawberries, figs cultivated, Irgun, cranberry, chestnut, dogwood, strawberry, cranberry, Kniaginia, stone bramble, gooseberry, lemongrass, raspberry, cloudberry, medlar, sea-buckthorn berries, nuts, beech, pine nuts, walnuts lainnie, Rowan, currant wild (except Ussuri), turn around (mulberry), wild cherry, bird cherry, blueberries, rose hips, apples of Decca). When importing to the customs territory of the Russian Federation vegetables, are classified in group 07 HS Russia, VAT at the rate of 10%. 6. In order to implement subparagraph 2 of paragraph 1 of article 150 of the Tax code of the Russian Federation (paragraphs 2 and 3 of paragraph 2 of article 13 of the regulations) the exemption from VAT on importation into the customs territory of the Russian Federation of technical means used exclusively for the prevention of disability and rehabilitation of disabled persons, in accordance with the order of the SCC of Russia dated 06.11.2001 1031 N-R (registered in Ministry of justice of Russia 17.12.2001, reg. N 3082). 7. In order to implement subparagraph 2 of paragraph 1 of article 150 of the Tax code of the Russian Federation (paragraph 4 subparagraph 2 of paragraph 13 of the regulations) the exemption from VAT on importation into the customs territory of the Russian Federation of lenses and frames for glasses (except sun) is in accordance with the letter of the state customs Committee of Russia dated 21.05.2001 N 01-06/19714. 8. In connection with the publication of Instructions on nullifying the Annex 1 of the "guidelines on the application of value added tax in respect of goods imported into the territory of the Russian Federation" to the letter of the state customs Committee of Russia dated 19.12.2000 N 01-06/36951. 9. Be considered void from 01.01.2002 letter of the state customs Committee of Russia dated 27.12.2000 N 01-06/38023, from 18.01.2001 N 01-06/1795, from 05.02.2001 N 01-06/4474, dated 12.04.2001 N 01-06/13710, from 03.05.2001 N 01-06/17227. Deputy Chairman of the Committee major - General of the customs service A. A. KAULBARS.



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