ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of January 22, 2019 No. 21

About introduction of amendments to some acts of the Government of the Russian Federation

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to acts of the Government of the Russian Federation.

2. This resolution becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the value added tax.

Approved by the Order of the Government of the Russian Federation of January 22, 2019 No. 21

Changes which are made to acts of the Government of the Russian Federation

1. In Item 7 of Rules of application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families approved by the order of the Government of the Russian Federation of December 30, 2000 No. 1033 "About application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations living together with them including the members of their families living together with them" (The Russian Federation Code, 2001, No. 2, Art. 182; 2009, No. 25, Art. 3079; 2018, No. 40, of the Art. 6131) shall be replaced with words the words "in the amount of 18 (10) percent" "in the amount of 20 (10) percent", words", transactions on which realization are not subject to the taxation (are exempted from the taxation), and also in case of release of the taxpayer" shall be replaced with words "the taxpayers exempted".

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