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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of January 23, 2003 No. 41

About the list of types of periodic printing editions and the book products connected with education, science and culture, 10 percent assessed in case of their realization by the value added tax at the rate

(as amended on 01-08-2022)

According to the subitem 3 of Item 2 of article 164 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of types of periodic printing editions and the book products connected with education, science and culture, 10 percent assessed in case of their realization by the value added tax at the rate.

2. Determine that this resolution extends to the legal relationship concerning taxation on value added specified in the list of periodic printing editions approved by this resolution and the book products connected with education, science and culture, arisen since January 1, 2002.

Russian Prime Minister

M. Kasyanov

Approved by the Order of the Government of the Russian Federation of January 23, 2003 No. 41

The list of types of periodic printing editions and the book products connected with education, science and culture, 10 percent assessed in case of their realization by the value added tax at the rate

 


Code of the CN FEA EEU

Code on classification OK 034-2014 (OKPD2)

1.

Newspapers printing

from 4901 99 000 0

from 4902

58.13.1


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