The documents
On rate of Value Added Tax, used in CIS countries
| Letter of State Customs Committee dated 3 July, 2001 N 29-08/26114 In addition to letters of State Customs Committee dtd 03.05.200101-06/17277 "On control of customs value of the goods, exported from the territories of some CIS countries" and 24.05.2001 №01-06/20448 "On measures aimed at raising effectiveness of control over customs value connected with transition as of 01.07.2001 to the principle of collecting indirect taxes in mutual trade with CIS countries according to the destination country" the following information concerning Value added tax rates, used on the territories of CIS countries is to be further followed and used in work. In Georgia, Moldova, Kirgizia, Tadjikistan, Turkmenistan, Uzbekistan, Armenia and the Ukraine VAT is fixed at the rate of 20%, in Azerbaidjan - 18%, in Kazakhstan -16%. Export of goods from the territories of the above countries - CIS members is liable to VAT tax at zero rate<*>. In Uzbekistan, however, the goods exported for hard currency are liable to zero tax rate. -------------------------------- <*> VAT rate for goods equal to zero percent means immunity from taxation and VAT indemnification for material resources used in manufacture and selling of goods, granting tax payers the right for including the paid taxes into future payments or their compensation. Heads of customs organs are to make known the contents of this letter to the officials. Head of Customs Value Control Department Major General V.E. Sarkisov RLN 10.07.2001 |
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RUSSIAN LEATHERNET
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