ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 1, 2021 No. 2167

About modification of the list of codes of the types of products exempted from taxation on value added in case of realization (transfer for own needs), listed in the subitem 35 of Item 3 of article 149 of the Tax Code of the Russian Federation according to the All-Russian Product Classifier by types of economic activity

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the list of codes of the types of products exempted from taxation on value added in case of realization (transfer for own needs), listed in the subitem 35 of Item 3 of article 149 of the Tax Code of the Russian Federation, according to the All-Russian Product Classifier by types of economic activity, No. 1069 approved by the order of the Government of the Russian Federation of October 20, 2016 "About approval of lists of codes of the types of products exempted from taxation on value added, listed in the subitem 35 of Item 3 of Article 149 and subitem 19 of article 150 of the Tax Code of the Russian Federation" (The Russian Federation Code, 2016, No. 44, Art. 6131; 2017, No. 4, Art. 669).

2. This resolution becomes effective after one month from the date of its official publication and not earlier than the 1st of the next tax period on the value added tax and extends to the legal relationship which arose since January 1, 2022.

Approved by the Order of the Government of the Russian Federation of December 1, 2021 No. 2167

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