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Ministry of Finance of Russia: services of a sports and recreation complex of an institution VAT exempt

The Ministry of Finance of Russia agrees that paid physical culture and health services provided to the population comply with the concepts established by Federal Law No. 329-FZ of December 4, 2007 ” On Physical Culture and Sports in the Russian Federation “, and therefore are exempt from VAT taxation on the basis of the  signature . 14.1 p. 2 art. 149 of the Tax Code .

Source: garant.ru

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