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Ministry of Justice

Russian Federation 

On September 6, 2022 No. 69960

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

of August 8, 2022 No. 16709/117n

About recognition voided Item 50 of the Section I 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 the administrative technicians of these representations (including the members of their families living together with them) approved by 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

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; 2004, No. 45, the Art. 4377) and Item 1 of the Regulations on the Ministry of Foreign Affairs of the Russian Federation approved by the Presidential decree of the Russian Federation of July 11, 2004 No. 865 (The Russian Federation Code, 2004, to No. 28, of the Art. 2880), we order:

1. Declare invalid Item 50 of the Section I 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 the administrative technicians of these representations (including the members of their families living together with them) approved by 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 <1>.

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