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Letter of Instruction No. 04-03-11 of 1995 of the Ministry of Finance regarding the rules for payment of Vat and special tax for own-make marine products of enterprises in the national fishing industry imported into the Russian Customs territory.

Country/Territory
Russian Federation
Document type
Miscellaneous
Date
1995 (1996)
Source
FAO, FAOLEX
Subject
Fisheries
Keyword
Marine fisheries Tax/levy Processing/handling Fish products
Geographical area
Arctic, Asia and the Pacific, Black Sea, Caspian Sea, CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia, North Pacific, North-West Pacific
Abstract

The Ministry of Finance and the State Customs Committee concede payment by instalments of VAT and of special marine fisheries tax to the national fish processing enterprises for the marine fish products of the Russian origin or destined for processing by the Russian fish processing enterprises. The list of fishing and fish processing enterprises to which the aforesaid procedure shall be applicable is contained in the Annex 1.

Full text
English