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Vladimir Putin signed Federal Law On Amendments to Chapter 21 of Part 2 of the Tax Code of the Russian Federation and Article 12 of the Federal Law on Amendments to Certain Legislative Acts of the Russian Federation to Combat Unlawful Financial Operations.
The Federal Law is aimed at improving procedures for administrating value added taxes, taking into account current law enforcement practices.
In particular, the Federal Law clarifies: procedures for recognizing Russia as the place of performance of works (provision of services) in the event when such works (services) are performed (provided) on the territory of a foreign state by branches or representative offices of Russian companies; procedures for reinstating value added taxes previously accepted for deduction with respect to payment or partial payment for future delivery of goods (performance of works, provision of services); procedures for taxpayers to maintain journals of invoices received and issued.
July 23, 2014