ORDER OF THE MINISTRY OF FOREIGN AFFAIRS OF THE RUSSIAN FEDERATION AND MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 13, 2019 No. 25963/227n

About introduction of amendments to the Order of the Ministry of Foreign Affairs of the Russian Federation and the Ministry of Finance of the Russian Federation of December 14, 2011 No. 22606/173n "About approval of the list of foreign states to which representations on the terms of reciprocity or if such regulation is provided in the international treaty of the Russian Federation the rate of the value added tax of 0 percent in case of sales of goods (performance of works, rendering services) is applied to official use by the foreign diplomatic and equated to them representations or to private use diplomatic or administrative technicians of these representations (including the members of their families living together with them), and recognition voided some regulatory legal acts of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation"

According to the subitem 7 of Item 1 of article 164 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2019, 39, of the Art. 5374) we order to No.:

1. Approve the enclosed changes in the order of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of December 14, 2011 No. 22606/173n "About approval of the List of foreign states to which representations on the terms of reciprocity or if such regulation is provided in the international treaty of the Russian Federation the rate of the value added tax of 0 percent in case of sales of goods (performance of works, rendering services) is applied to official use by the foreign diplomatic and equated to them representations or to private use diplomatic or administrative technicians of these representations (including the members of their families living together with them) and recognition voided some regulatory legal acts of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation" (it is registered by the Ministry of Justice of the Russian Federation on December 30, 2011, registration No. 22865) with the changes made by orders of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of April 7, 2014 No. 4842/26n (registration No. 32211) is registered by the Ministry of Justice of the Russian Federation on May 8, 2014, of November 9, 2015 No. 20901/172n (registration No. 39990) is registered by the Ministry of Justice of the Russian Federation on December 7, 2015, of March 1, 2017 No. 3382/26n (registration No. 47119) is registered by the Ministry of Justice of the Russian Federation on June 22, 2017.

2. This order 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. <1>

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<1> Article 5 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2019, No. 31, Art. 4428).

Approved by the Order of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of December 13, 2019 No. 25963/227n

The changes made to the Order of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of December 14, 2011 No. 22606/173n "About approval of the list of foreign states to which representations on the terms of reciprocity or if such regulation is provided in the international treaty of the Russian Federation the rate of the value added tax of 0 percent in case of sales of goods (performance of works, rendering services) is applied to official use by the foreign diplomatic and equated to them representations or to private use diplomatic or administrative technicians of these representations (including the members of their families living together with them), and recognition voided some regulatory legal acts of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation"

1. In the order of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of December 14, 2011 No. 22606/173n "About approval of the List of foreign states to which representations on the terms of reciprocity or if such regulation is provided in the international treaty of the Russian Federation the rate of the value added tax of 0 percent in case of sales of goods (performance of works, rendering services) is applied to official use by the foreign diplomatic and equated to them representations or to private use diplomatic or administrative technicians of these representations (including the members of their families living together with them) and recognition voided some regulatory legal acts of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation" (registration No. 22865) with changes is registered by the Ministry of Justice of the Russian Federation on December 30, 2011, the introduced orders of the Ministry of Foreign Affairs of the Russian Federation and Ministry of Finance of the Russian Federation of April 7, 2014 No. 4842/26n (registration No. 32211) is registered by the Ministry of Justice of the Russian Federation on May 8, 2014, of November 9, 2015 No. 20901/172n (registration No. 39990) is registered by the Ministry of Justice of the Russian Federation on December 7, 2015, of March 1, 2017 No. 3382/26n (registration No. 47119) (further - the order is registered by the Ministry of Justice of the Russian Federation on June 22, 2017):

a) state preamble in the following edition:

"According to the subitem 7 of Item 1 of article 164 of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2019, 39, of the Art. 5374) we order to No.:";

b) add Item 3 with paragraphs the tenth, the eleventh, twelfth and thirteenth the following content:

"To Armenia the rate of the value added tax of 0 percent is applied to the legal relationship on sales of goods of category "Fuels and Lubricants and Fuel" which arose since January 1, 2018.

To Switzerland the rate of the value added tax of 0 percent is applied to the legal relationship on sales of goods, works and services of all categories for members of families of the chief representative and diplomatic staff which arose since January 1, 2018.

To the Republic of Zimbabwe the rate of the value added tax of 0 percent is applied without restrictions to the legal relationship which arose since February 1, 2019.

To China the rate of the value added tax of 0 percent is applied to the legal relationship on sales of goods, works and services of all categories which arose since January 1, 2019".

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