ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 21, 2000 No. 998

About approval of the list of the technical means used only for prevention of disability or rehabilitation of disabled people which realization is not subject to taxation on value added

According to Item 2 of article 149 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of the technical means used only for prevention of disability or rehabilitation of disabled people which realization is not subject to taxation on value added.

2. This resolution becomes effective since January 1, 2001.

Approved by the Order of the Government of the Russian Federation of December 21, 2000, No. 98

The list of the technical means used only for prevention of disability or rehabilitation of disabled people which realization is not subject to taxation on value added

Technical means, including automotor-transport and materials

1. Canes, crutches, support (including walkers, arenas, sticks support).

2. Wheelchairs and carts for disabled people (including with the manual drive, the electric drive, the cycle drive, microprocessor management).

3. Microcars.

4. Hand-operated cars and the equipment to them (including mechanisms for loading of wheelchair, rotary sitting, the device for fixing of wheelchair), devices for manual control (including mechanical, electric, pneumatichydraulic) and for re-equipment of cars.

5. Specially equipped automobiles intended only for transportation of disabled people (including equipped with elevators for disabled people, hand-rail, fixture elements, security aids and notifications).

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