Monitoring of the Federal Legislation dated 29.08.2008

Letter of the Federal Tax Service No. ShS-6-3/603@ of August 25, 2008 on the Use, While Filling Section 9 of the Tax Declaration for the Value Added Tax, of the Codes of Operations Envisaged in Subitem 9 of Item 2 of Article 146 and Subitem 27 of Item 3 of Article 149 of the Tax Code of the Russian Federation

The object of taxation for the value added tax does not include the sale of commodities (works, services) and property rights on the part of the Russian organisers of the XXII Winter Olympic Games and the XI Paralympic Games of 2014.