of July 17, 2012 No. ED-4-3/11815 @
About the value added tax
The Federal Tax Service leads up for data and use in work of explanation of the Ministry of Finance of the Russian Federation of 29.05.2012 N 03-07-15/54 to FNS of Russia about application of the value added tax (further - the VAT) concerning the goods which are exported from the territory of the Russian Federation on the territory of the Republic of Kazakhstan and realized by the Russian organization to the Kazakhstan buyers through the Kazakhstan broker. Application of the VAT in case of sales of goods within the Customs union is regulated by regulations of the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in the Customs union of 25.01.2008 (further - the Agreement) and the Protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import in the Customs union of 11.12.2009 (further - the Protocol). At the same time according to provisions of article 1 of the Agreement commodity export is understood as commodity exportation, the state members of the Customs union realized by taxpayers, from the territory of one State Party of the Customs union on the territory of other State Party of the Customs union.
According to article 2 of the Agreement in case of commodity export, including through the broker, from the territory of one State Party of the Customs union on the territory of other State Party of the Customs union, the zero rate of the VAT on condition of documentary confirmation of the fact of export is applied.
Item 2 of article 1 of the Protocol determines the list of the documents submitted to tax authorities along with the tax declaration for confirmation of justification of application of zero rate of the VAT.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.