of December 30, 2000 No. 1033
About application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families living together with them
According to the subitem 7 of Item 1 of article 164 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Approve the enclosed Rules of application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families living together with them.
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.
The rules approved by this resolution are applied to the legal relationship which arose since January 1, 2001.
Prime Minister
Russian Federation M. Kasyanov
Approved by the Order of the Government of the Russian Federation of December 30, 2000 No. 1033
1. These rules determine procedure for application of zero rate by the value added tax (further hereinafter is referred to as - the zero tax rate) in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families living together with them.
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