of February 24, 2010 No. ShS-22-3/131 @
On procedure for filling of the tax declaration on the value added tax
The Federal Tax Service in connection with the changes brought in Chapter 21 "Value added tax" of part two of the Tax Code of the Russian Federation (further - the Code), the Federal Laws of 25.11.2009 N 281-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation", of 28.11.2009 N 287-FZ "About introduction of amendments to articles 149 and 162 of part two of the Tax Code of the Russian Federation" and of 27.12.2009 N 379-FZ "About modification of separate legal acts of the Russian Federation in connection with the organization and carrying out HHP of the Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and development of the city of Sochi as mountain resort", reports the following.
The changes made to Chapter 21 of the Code by the Federal Laws stated above of 25.11.2009 N 281-FZ of 28.11.2009 N 287-FZ and of 27.12.2009 N 379-FZ provide, in particular, amendment of Item 2 of article 146 of the Code subitem 10 and Item 3 of article 149 of the Code subitems 29, 30 and according to which 31,:
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