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СодержаниеProject registration Commission for International Humanitarian and Technical Assistance (CIHTA)
1. Registration procedure
Collective registration of Tacis and EIDHR projects
Tacis registration number
2. Issuance of Certificates
3. Obtaining subsequent tax/customs exemption from the tax authorities
The right to obtain a certificate - restriction
Exemption of VAT and customs duty upon importation of goods under Tacis projects
Possible refunds of input VAT incurred on Russian sales under Tacis projects
VAT exemption at point of sale
Tax and customs arrangements under EC tendering procedures for procurement of supplies
Exemption from Russian personal income tax
National Coordinator for Tacis projects
Delegation of the European Commission in Russia
Should you have any comments of suggestions concerning the contents of this note, please contact Stefanie Harter
For letter of application for obtaining a certificate confirming that funds, commodities, works and serices are technical assist
Добавьте наименование Российского получателя]
Moscow, May 2006
information for tacis contractors in russia
Subject: Tax/customs exemptions for goods, works and services purchased in Russia by contractors within EC-financed projects - General information
Tax and customs duties cannot be financed out of Tacis funds1. This means that the European Commission will not reimburse any taxes or customs duty paid from Tacis grants.
The Russian Law on Gratuitous Aid, No.95-FZ of May 1999 establishes a procedure for tax and customs exemptions for international technical assistance projects, including Tacis projects. In order to obtain a tax/customs duty exemption, a contractor of a Tacis project should apply the following procedure:
Important: Please note, that registration with the CIHTA is free of charge. Services proposed by third parties to enable or speed up the process do not have any legal basis.
The Russian Law on Gratuitous Aid provides for a number of tax and customs exemptions for technical assistance projects, including Tacis projects, but requires such projects to be registered with the Commission for International Humanitarian and Technical Assistance (hereinafter CIHTA) at the Government of the Russian Federation in Moscow in order to benefit from these exemptions. Upon registration of the Tacis project the recipient of the project is entitled to apply to the CIHTA for the issuance of a certificate confirming goods, works and services enjoying the status of technical assistance. This certificate forms the basis for obtaining tax and customs exemptions established by law. On the basis of this certificate the relevant tax or customs authorities will grant the actual tax or customs exemption.
It should be noted that the registration at the CIHTA is not introduced as a mandatory requirement for the provision of gratuitous aid, but only as a pre-condition for obtaining relevant tax and customs exemptions. Tacis projects that are not registered in accordance with the Law on Gratuitous Aid are simply not deemed technical assistance as defined by Russian legislation and therefore not entitled to the preferential treatment as noted above.
The precondition for an individual project to register with the CIHTA – and thus to obtain a certificate for tax/customs exemption – is that the relevant Action Programme is registered as a whole. The Action programme receives a registration number which is used as a reference for all subsequent steps.
The EC Delegation has collectively registered all Tacis projects of Tacis Action Programmes (AP) 1998, 1999, 2000, 2001 and 2002 under one umbrella registration. In addition, the CBC, Baltic Region Programmes of 2001 and the European Initiative of Democracy and Human Rights (EIDHR) of 2002, 2003 and 2004, and Nuclear Safety Programmes are registered as well. This collective registration replaces the previous procedure of individual registration.
In the application form for tax exemption please refer to the relevant ^ of your project. The collective registration numbers refer to projects of:
▪ Tacis Russia Action Programme 1998 = Reg.nr. EU-004-000
▪ Tacis Russia Action Programme 1999 = Reg.nr. EU-005-000
▪ Tacis Russia Action Programme 2000 = Reg.nr. EU-006-000
▪ Tacis Russia Action Programme 2001 = Reg.nr. EU 009-000
▪ Tacis Programme 2001 for Cross-Border-Cooperation (CBC) = Reg.nr. EU 010-000
▪ Tacis Programme 2001 for Cooperation in the Baltic Sea Region = Reg.nr. EU 011-000
▪ Micro projects and Macro projects of the European Initiative for
Democracy and Human Rights (EIDHR) for implementation in
2002 and 2003 = Reg.nr. EU 012-000
▪ Tacis Programme 2002 for Cross-Border-Cooperation (CBC) = Reg.nr. EU 013-000
▪ Tacis Programme 2002 for Cooperation in the Baltic Sea Region = Reg.nr. EU 014-000
▪ Tacis Action Programme 2002 = Reg.nr. EU-0000 86
▪ Tacis Nuclear Safety Action Programme 2002* = Reg.nr. EU-0000 87
▪ Tacis Programme 2003 for Cross-Border-Cooperation (CBC) = Reg.nr. EU 017-000
▪ Tacis Action Programme 2003 (incl. IBPP)= Reg.nr. EU-018-000
▪ Tacis Regional Programme 2003= Reg.nr. EU-019-000
▪ Tacis Nuclear Safety Action Programme 2003 = Reg.nr. EU-020-000
▪ Tacis Programme 2003 for Cooperation in the Baltic Sea Region = Reg.nr. EU 021-000
▪ Tacis Action Programme 2004 (incl. IBPP) = Reg.nr. EU-024-000
▪ Tacis Nuclear Safety Action Programme 2004 = Reg.nr. EU-023-000
▪ Tacis Cross Border Cooperation Programme 2004 = Reg.nr. EU-025-000
▪ Tacis Regional Programme 2004 = Reg.nr. EU-026-000
* For the individual registration numbers of the Nuclear Safety programmes, please contact Stefanie.Harter@cec.eu.int.
Please note that projects that have already been individually registered will not be affected by the general Tacis registration, i.e. their individual registration number will stay valid.
According to the Decision of the RF Government No. 1046 of 17 September 1999 (with Ammendments of 6 September 2000, 25 April 2003 and 19 August 2004), the following list of documents must be submitted by the recipient of the technical assistance for the application of a certificate (as stated in the Registration Procedure), in Russian or with a Russian translation:
(also required if the beneficiary is a government body or representative of local governmental authorities. In this case, such a pledge may take the form of a statement included in the application letter – see template)
The documents should be delivered personally or sent by registered letter (or courier) to the postal address of the CIHTA (see below).
The files will be handled by the Working Group of the CIHTA at its regular meetings within one month after the receipt of a complete file. While the registration procedure prescribes that the application for the issuance of certificates must be issued within three weeks of the submission, the process may in practice take up to six weeks, and possibly longer. The decision on tax exemption certificates is taken by CIHTA during its Working Group meetings.
Upon submission of the certificates issued by the CIHTA granting the right to exemption of tax and customs duty, the relevant local tax or customs authorities should accept the tax/customs exemption. Since August 2004, the CIHTA sends out the certificates directly to the tax and customs authorities which should make the process more secure and reduce the possibility that the local tax authorities would not accept the tax exemption certificates of CIHTA (and, for example, require additional documentation from the tax authorities, e.g. the State Customs Committee or the Tax inspectorate). In case of further difficulties, the Contractor should contact his contact person at the CIHTA for further practical advice.
Please note that the right to obtain a certificate is restricted to Russian recipients of technical aid. Only a recipient may submit an application for a certificate. This limitation makes it difficult to obtain a certificate, and the subsequent customs exemptions, where goods works or services are intended for the Contractor’s use prior to transfer to the beneficiary (e.g. equipment), or subcontracting of works or services.
If goods are imported under Tacis projects from the EU into Russia the customs authorities will levy no import VAT and customs duty, provided that the relevant tax/customs exemption certificates can be submitted. It is our understanding that this procedure works satisfactorily in practice, and projects actually obtain import VAT and customs duty exemptions upon importation.
If goods are purchased in Russia under Tacis projects, it is regular procedure that the input VAT has to be paid first. The Russian authorities are of the opinion that a contractor, who is eligible for a VAT exemption for Tacis projects, should first pre-pay input VAT and subsequently request for a refund with the tax authorities. This regular VAT refund procedure requires that the contractor has to register in Russia for tax purposes and subsequent files of a VAT return with the tax authorities.
CIHTA on behalf of MEDT holds the view that Tacis projects should register with the tax authorities for tax purposes and request for a reimbursement for input VAT in accordance with the regular established procedure.
It must be noted, however, that although the Russian VAT legislation provides for a regular procedure to obtain a refund of input-VAT on project equipment incurred under Tacis projects, it may be extremely difficult for Contractors to obtain an actual refund of input VAT in practice, given the extensive and cumbersome requirements for such a procedure, and the fact that local tax authorities may often lack funds for a tax reimbursement.
Under Russian legislation Tacis projects are entitled to point-of-sale exemptions from VAT. Yet the procedural requirements that have been laid down for this exemption are difficult to comply with in practice. The Delegation was informed by CIHTA in November 2001 the VAT exemption at point of sale (in line with Art.149 of the second part of the Tax Code 3) is now functioning, since the restrictive VAT Decree No.688 of September 20004 that has been revoked as of January 2001. (Whilst this VAT Decree was effective, a VAT exemption at point-of-sale was a practical impossibility). However, this procedure seems to require the assistance of CIHTA.
The VAT point-of-sale exemptions may work for local supply tenders. When project equipment is procured by means of an EC supply tender procedure (e.g. through a simplified procedure, a local or international open tender in accordance with the EC Practical Guide) the offers by suppliers will be free of VAT and other fiscal charges. The general conditions to EC supply contracts specify that for supplies that are manufactured locally all internal fiscal charges applicable to their manufacture shall be excluded. For supplies to be imported into Russia all taxes and duties applicable to their importation, including VAT, are to be excluded (see Article 16 of the General Conditions of Supply Contracts Financed by the EC). There are precedents of Tacis contractors who have successfully tendered the acquisition of equipment in Russia to Russian suppliers without any charge of VAT.
It must be noted, however, that although the Russian VAT legislation now provides for a procedure to obtain a refund of input-VAT on project equipment incurred under Tacis projects, it may be extremely difficult for Contractors to obtain an actual refund of input VAT in practice, given the extensive and cumbersome requirements for such a procedure, and the fact that local tax authorities may often lack funds for a tax reimbursement.
Article 12 (4) of the General Rules No 14-FZ state that foreign legal persons and citizens, taking part in the European Communities financed E.C. Technical Assistance Programme to Russia in the Russian Federation according to thee General Rules, shall be exempt in the Russian Federation from payment of income tax on receipts arising from the EC Grant. For foreign specialists the unified social tax does not have to be paid. For Russian specialists, though, the unified social tax has to be paid. At request, the EC Delegation can issue letters of support to individual experts confirming their status as Tacis expert.
The exemption from Russian personal income tax is only applicable to international experts and does not apply to local Russian staff.
The above information serves as guidelines for project registration and obtaining tax exemptions under Tacis projects. Please note that Contractors are under no obligation to use either these guidelines or attached template.
The EC Delegation may only provide for general information on Tacis taxation rules, and issuance of letters of support either to contractors for obtaining tax exemptions on goods, works or services, or to individual experts confirming their status as Tacis expert for Russian personal income tax purposes. The EC Delegation does not give any tax advice. This remains the responsibility of the Contractor and individual experts.
Please note that the Russian legislation and conditions that tax registration and obtaining tax exemptions is subject to change. The EC Delegation will try to provide you with any changes and up-dates. The EC Delegation cannot be held responsible for any such changes.
Commission for International Humanitarian and Technical Assistance at the Government of the Russian Federation (CIHTA)
The main contact persons of the Commission for International Humanitarian and Technical Assistance at the Government of the Russian Federation (CIHTA) are:
Mr. Dmitri Ivanovich Kvitko
Head of Unit for International Projects, MEDT, Trubnikovskii per. 19, Moscow
(tel. 248-84-11, fax. 248 84 77, firstname.lastname@example.org)
Mrs. Olga Esaulova, Deputy Head of Unit for International Projects, MEDT, TRubnikovskii per 19, Moscow (tel. 248 84 21, email@example.com)
Mrs Natalia Petrovna Lantseva (Responsible Secretary of CIHTA) (tel:)
Mr. Viktor Petrovich Matriunichev (tel. 248 86 22)
Mr. Ruslan Kakabadze (tel: 248 85 83)
Head of the National Coordination Unit, Deputy Chairman of the Commission of International Humanitarian and Technical Assistance at the Government of the Russian Federation,
Ministry of Economic Development and Trade of the RF
Ganeeva, Svetlana Valerievna
Trubnikovskii pereulok, 19, Moscow,
Internet page address: www.isr.ru
Any questions on the above issues could be addressed to the contact persons of the National Coordinator for Tacis projects as set forth below. The National Coordinator for Tacis is Mr Saveliev, First Deputy Minister for Economic Development and Trade (MEDT). The Head of the National Coordination Unit is Svetlana Ganeeva, the Director of the Department for Investment Policy and State Investment at the MEDT. Deputy Head of the National Coordination Unit, and Executive Secretary of the CIHTA is Mr. D. Kvitko. For issues concerning Tacis project registration and tax exemptions, please get in touch with the following contact person:
Mr Ruslan Aliev (tel: 248 85 58)
Mrs Elena Kolerova (tel: 248 85 58/ 8452; fax: 248 84 77)
If you have any comments or questions in respect to the above, please feel free to get in touch with the contact person in the Tacis section of the EC Delegation in Moscow for project registration and tax/customs exemptions of Tacis projects:
Tacis Programme officer
Tel: 721-2035 / 721-2000 (reception)
For letters of support from the EC Delegation concerning Tacis tax exemptions for Contractors or EU experts, please liaise directly with the Project Manager or Project Officer who is the contact person for the relevant Tacis project, or his/her secretary.
Annexes: Templates for application form for obtaining a tax exemption certificate (English / Russian)
[ANNEX - Letterhead of relevant participant of Tacis project]
Date: _________________________ № ______________________________
Commission for International Humanitarian and Technical Assistance
Of the Government of the Russian Federation
1st Tverskaya-Yamskaya Street, bld.1, 3
In accordance with the Decree of the Government of the Russian Federation No. 1046 of September 17, 1999, please issue a certificate confirming that funds, goods, works and services, provided within the framework of technical assistance project described below, and relevant transactions with these funds, goods works, and services, are technical assistance and therefore are entitled to the tax and customs exemptions, provided by
Country: European Communities
Title: European Communities Technical Assistance Programme to
Title and stipulations of all implementing organisations and vendors under this project with indication
of amounts provided to each of them (can be provided as an attachment)
Title and stipulations including INN for recipients (can be provided as an attachment)
(Year of Tacis Action Programme)
Information for particular transaction(s) (should be provided for each of the transactions, in case of considerable number of transactions can be provided as an attachment):
EU-00 .. -000
_______________________________________________ [add name of the Russian recipient] being the Russian recipient of the Tacis project, hereby guarantees the use of the technical equipment as part of the Tacis project within the period of the project.
[signed] Relevant Russian recipient
of the Tacis project
[ANNEX – Шапка получателя по проекту Тасис]
Образец ПИСЬМА-ЗАЯВЛЕНИЯ, С ПРОСЬБОЙ ВЫДАТЬ СЕРТИФИКАТ О ПРИЗНАНИИ СРЕДСТВ, ТОВАРОВ И УСЛУГ ТЕХНИЧЕСКОЙ ПОМОЩЬЮДЛЯ ПОЛУЧЕНИЯ ОСВОБОЖДЕНИЯ ОТ УПЛАТЫ НАЛОГОВ И ТАМОЖЕННЫХ ПЛАТЕЖЕЙ
Дата: _________________________ № ______________________________
Комиссии по вопросам Международной Технической Помощи
1-я Тверская-Ямская улица , дом 1, 3
В соответствии с Постановлением Правительства Российской Федерации № 1046 от 17 Сентября 1999 года, пожалуйста, выдайте сертификат о признании средств, товаров и услуг и услуг оказываемых в рамках проекта технической помощи, описываемого ниже, и настоящее передвижение этих средств, товаров и услуг является технической помощью и поэтому освобождены от налогообложения и таможенных платежей на основании:
Страна: Европейское Сообщество
Вид содействия Программа Технической помощи Европейского
Сообщества России (Тасис)
Название и данные доля участия всех вовлеченных организация в рамках этого проекта с указанием
суммы выделяемых им (может быть предоставлена им отдельным приложением)
Название и данные в получателя, включая ИНН получателя (может быть представлено приложение)
[Заметка – пожалуйста, убедитесь, что название проекта соответствует указанному названию в заявлении проекта в заявлении на регистрацию проекта]
(Год Программы действий Тасис)
EU-00 .. -000
_______________________________________________ [^ являясь Российским получателем проекта Тасис, гарантирует использование технического оборудования в соответствии с целями проекта Тасис и в рамках проведения проекта.
[подпись] Настоящий Российский получатель
1 In accordance with Article 11 of the “General Rules applicable to the technical assistance of the European Communities” No.14-FZ of 6 January 1999, a bilateral agreement between the Commission of the European Communities and the Russian Government.
2 Government Decree No.420 of 19 August 2004.
3 The Second Part of the Tax Code became effective on 1 January 2001.
4 Governmental Decree No.688 “On the Approval of the Rules of Compensation of VAT paid on Production-related Material Resources (Works performed or Services rendered) Used in the Production of Goods, Works and Services Realised within the Framework of Grants (Grant Assistance) to the Russian Federation” of 15 September 2000
Kadashevskaya nab. 14/1, 109017 Moscow, Russia
Telephone: direct line (+7-095)721.20.35, switchboard 721.20.00. Fax: 721.20.40
Internet: HREF="http://www.eur.ru/" MACROBUTTON HtmlResAnchor www.eur.ru E-mail: firstname.lastname@example.org
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