of July 30, 2019 No. 982
About approval of the list of the services in technical control of ocean ships rendered to the foreign persons who are not staying on the registry in tax authorities as taxpayers and operating the ocean ships registered in ship registers of foreign states which implementation in the territory of the Russian Federation is not subject to the taxation the value added tax
According to the subitem 35 of Item 2 of article 149 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Approve the enclosed list of the services in technical control of ocean ships rendered to the foreign persons who are not staying on the registry in tax authorities as taxpayers and operating the ocean ships registered in ship registers of foreign states which implementation in the territory of the Russian Federation is not subject to the taxation the value added tax.
2. This resolution becomes effective from the date of its official publication and extends to the legal relationship which arose since January 1, 2019.
Russian Prime Minister
D. Medvedev
Approved by the Order of the Government of the Russian Federation of July 30, 2019, No. 982
1. Services in control of the vessel, including following services:
a) ensuring compliance of the vessel to requirements of the legislation of the flag State of the vessel, to acts of international law (further - the applicable legislation), and also to requirements of authorities, administrations of seaports and other organizations which can be obligatory for observance in connection with operation of the vessel, including:
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