Accepted at the eighteenth plenary session of Inter-parliamentary Assembly of the State Parties of the CIS
(The resolution of November 24, 2001 No. 18-8)

MODEL TAX CODE

Special part

Chapter 1. Value added tax

Article 1. Taxpayers

Taxpayers of the value added tax (further - taxpayers) are recognized this Chapter:

- organizations;

- individual entrepreneurs;

- persons recognized by taxpayers of the value added tax (further in this head - the VAT) in connection with movement of goods through customs border of the country, the countries determined according to the customs legislation.

Article 2. Registration as the taxpayer

By the tax legislation of the state the procedure and conditions of registration in tax authority from the moment of which persons are recognized taxpayers of the VAT can be provided. In this case registration as the taxpayer of the VAT is confirmed by the certificate which form is established by the state tax authority of the country.

Article 3. Taxation object

1. The taxation object the following transactions are recognized:

1) sales of goods (works, services) in the territory of the country, including realization of objects of pledge and transfer of goods (results of the performed works, rendering services) under the agreement on provision of compensation or innovation.

For the purpose of this Chapter the transfer of property on goods, results of the performed works, rendering services on a grant basis is recognized sales of goods (works, services);

2) commodity importation on customs area of the country.

2. For the purpose of this Chapter are not recognized sales of goods (works, services):

1) cession of property state and municipal

the companies, redeemed according to the procedure of privatization;

2) performance of works (rendering services) by the bodies which are a part of the system of public authorities and local government bodies, within accomplishment of the functions assigned to them if obligation of accomplishment of the specified works (rendering services) is established by the legislation of the country;

3) transfer on a grant basis fixed asset objects to state governing bodies and local government bodies, and also budgetary institutions, state and to municipal unitary enterprises.

Article 4. Transactions, non-taxable (exempted from the taxation)

1. The list of transactions, non-taxable (exempted from the taxation), is established by the tax legislation of the country.

2. If the taxpayer performs transactions, taxable, and transactions, non-taxable (exempted from the taxation), the taxpayer shall keep separate account of such transactions.

3. The taxpayer has the right to refuse release of transactions from the taxation, having submitted the corresponding application in tax authority in the place of the registration as the taxpayer in time no later than the 1st of tax period from which the taxpayer intends to refuse release or to suspend its use.

Such refusal is possible only concerning all transactions performed by the taxpayer. It is not allowed that similar transactions were exempted or were not exempted from the taxation depending on the one who is buyer (acquirer) of the corresponding goods (works, services). The refusal of release from the taxation of transactions for the term of less than one year is not allowed.

Article 5. Commodity importation on the territory of the country, non-taxable (exempted from the taxation)

1. The inventory, including socially important which import to customs area of the country is not subject to the taxation (it is exempted from the taxation), is established by the tax legislation of the country.

2. In case of use of goods which import to customs area of the country is performed without payment of the VAT on other purposes, than in connection with what such release from the taxation was provided, the VAT is subject to payment in full with charge of penalty fee for the entire period beginning from date of import of such goods to customs area of the country until the actual payment of the VAT.

Article 6. Features of the taxation when moving goods through customs border of the country

1. In case of commodity importation on customs area of the country depending on the chosen customs regime the taxation is made in the following procedure:

1) when placing goods under customs regime of release for free circulation of the VAT it is paid in full if other is not stipulated in Article the 5th this the head Kodeks;

2) when placing goods under customs regime of reimport by the taxpayer VAT amounts from which payment it was exempted, or the amounts which were returned to it in connection with commodity export according to this Code, according to the procedure, provided by the customs legislation of the country are paid;

3) when placing goods under customs regimes of transit, customs warehouse, re-export, duty-free shop, conversion under customs control, the free customs zone, free warehouse, destruction and refusal for benefit of the state of the VAT is not paid in case of observance of all rules of the corresponding customs regime;

4) when placing goods under customs regime of conversion on customs area of the VAT it is paid when importing these goods to customs area of the country with the subsequent return of paid amounts of the VAT when exporting products of conversion of these goods from customs area of the country;

5) when placing goods under customs regime of temporary import exemption of the VAT according to the procedure, provided by the customs legislation of the country is applied;

6) when importing products of conversion of the goods placed under customs regime of outward processing complete or partial exemption of the VAT according to the procedure, provided by the customs legislation of the country is applied.

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