ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 6, 2018 No. 105

About realization of pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union

According to Item 5 of article 169.1 of the Tax Code of the Russian Federation and for the purpose of realization of pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union the Government of the Russian Federation decides:

1. Determine that realization of pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union is performed in the territories of the Republic of Buryatia, Republic of Mordovia, Republic of Tatarstan, Zabaykalsky Krai, Krasnodar Krai, Krasnoyarsk Krai, Primorsky Krai, Khabarovsk Krai, the Amur region, the Volgograd region, the Irkutsk region, the Kaliningrad region, the Leningrad region, the Moscow region, the Nizhny Novgorod Region, the Novgorod region, the Rostov region, the Samara region, Sverdlovsk region, of Moscow and St. Petersburg.

2. Approve enclosed:

the list of criteria with which the organization of retail trade, being the taxpayer on value added at the same time shall satisfy, for the purpose of participation in pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union;

the list of locations of the organizations of retail trade or their separate divisions for inclusion in the list of the organizations of retail trade specified in paragraph one of Item 5 of article 169.1 of the Tax Code of the Russian Federation.

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