of October 24, 2022 No. 1891
About modification of the Order of the Government of the Russian Federation of March 31, 2001 No. 251
The government of the Russian Federation decides:
1. Approve the enclosed changes which are made to the order of the Government of the Russian Federation of March 31, 2001 No. 251 "About the approval of the list of objects of religious appointment and religious literature made and realized by the religious organizations (associations), the organizations which are in property of the religious organizations (associations) and economic societies which authorized (share) capital consists completely of contribution of the religious organizations (associations), within religious activities realization (transfer for own needs) which is exempted from taxation on value added" (The Russian Federation Code, 2001, No. 15, Art. 1495; 2002, No. 37, Art. 3525).
2. This resolution 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.
Russian Prime Minister
M. Mishustin
Approved by the Order of the Government of the Russian Federation of October 24, 2022 No. 1891
1. To state the name of the resolution in the following edition:
"About the approval of the list of objects of religious appointment and religious literature made by the religious organizations (associations) and the organizations, the single founders (participants) of which are the religious organizations (associations), and realized by data or other religious organizations (associations) and the organizations, the single founders (participants) of which are the religious organizations (associations), within religious activities, except for excise goods and mineral raw materials, realization (transfer for own needs) which is not subject to the taxation (it is exempted from the taxation) the value added tax".
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