Article 165. The Order of Confirmation of the Right to Receive Reimbursements in Case of Taxation at the 0 per cent tax rate

1. In case of sale of goods specified by Subitem 1 of Item 1 and (or) Subitem 8 of Item 1 of Article 164 of the present Code for confirmation of justification of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions, the following documents shall be submitted to the tax authorities unless otherwise is stipulated by Items 2 and 3 of the present article;

1) the contract (copy of the contract) of the taxpayer with the foreign person to deliver goods (supplies) beyond the borders of the customs territory of the Russian Federation. If the contracts contain information constituting a state secret, instead of copies of the complete text of the contract an abstract thereof shall be submitted containing the information required to effect the tax control (in particular, information on the terms of delivery, on times, price, type of products);

2) a bank abstract (a copy of a bank abstract) confirming the actual receipt of proceeds from the foreign person a buyer of aforesaid goods (supplies) - to an account of the taxpayer held with a Russian bank.

If the contract provides for settlement in cash, the taxpayer shall submit to the tax authorities a bank abstract (a copy of a bank abstract) confirming that the taxpayer had entered the received amounts to his account held with a Russian bank, and also copies of cash collection slips confirming the actual receipt of proceeds from the foreign person - the buyer of aforesaid goods (supplies).

If foreign currency earnings from the sale of goods (works, services) on the territory of the Russian Federation are not entered into accounts, effected in compliance with the procedure provided by the legislation of the Russian Federation on currency exchange regulations and currency control, the taxpayer shall submit to the tax authorities documents (copies thereof) confirming the right not to enter into accounts foreign currency earnings in the territory of the Russian Federation.

If under foreign trade transactions of commodity swaps (barter), the taxpayer submits to tax authorities documents confirming the fact of importation of the goods (performance of works, rendering of services) received under aforesaid operations in the territory of the Russian Federation and of their entering into accounts;

3) a cargo customs declaration (its copy) with marks of the Russian customs authority which has released goods in the regime of export, and of the Russian customs authority in whose region of activity is situated the crossing point through which the goods were exported from the customs territory of the Russian Federation (hereinafter referred as the "border customs authority").

Upon exportation of goods under the customs treatment of export by pipeline transport or via transmission lines, the complete cargo customs declaration (its copy) shall be submitted with notes of the Russian customs authority performing the customs clearance of said export of the goods.

In case of export of goods under the customs treatment of export across the border of the Russian Federation with a member state of customs Union on which the customs control was cancelled, the cargo customs declaration (its copy) shall be submitted with notes of the customs authority of the Russian Federation effecting the customs clearance of said exportation of goods.

In cases and in the manner defined by the Ministry of Taxation of the Russian Federation, as agreed with the State Customs Committee of the Russian Federation, upon the export of certain types of goods, exporters are permitted to submit the cargo customs declaration (its copy) with marks of the customs authority which effected the customs clearance of the exported goods, and the special register of the actually exported goods with marks of the border customs authority of the Russian Federation;

When exporting supplies from the territory of the Russian Federation under the customs treatment of movement of supplies, the customs declaration (its copy) with regard to the supplies shall be submitted with the marks of the customs agency, in whose scope of operation the port (airport) open for international carriage is situated, concerning exportation of supplies from the customs territory of the Russian Federation;

4) copy of the transport, shipping and/or of other documents with marks of border customs authorities confirming the export of goods from the territory of the Russian Federation. The taxpayer can submit any of the listed documents taking into account the following.

In case of export of goods under the customs treatment of export on ships through seaports, the taxpayer shall submit to the tax authorities the following documents to confirm that the goods have been exported from the customs territory of the Russian Federation:

a copy of an order to ship the exported goods, including the name of the port of discharge with a mark "Loading permitted" of a border custom-house of the Russian Federation;

a copy of the bill of lading for the carriage of the exported goods, which in the column "Port of discharge" shall give the place located outside the customs territory of the Russian Federation.

In the case of the export of goods under the customs regime of export across the border of the Russian Federation with a member state of the Customs Union where customs control has been abolished copies of carriage and forwarding documents shall be presented as bearing annotations of the customs body of the Russian Federation which has completed customs formalities in respect of the said export of the goods.

In case of export of goods under the regime of export by air transport the taxpayer shall submit to the tax authorities a copy of the international air cargo waybill which is to name an airport of discharge located outside the customs territory of the Russian Federation in order to confirm the export of goods from the customs territory of the Russian Federation.

Copies of transport, shipping and/or other documents confirming the export of goods from the customs territory of the Russian Federation can not be submitted in case of export of goods under the customs regime of export by pipeline transport or via transmission lines.

When exporting supplies from the territory of the Russian Federation under the customs treatment of movement of supplies, there shall be submitted copies of transportation, shipping and other documents confirming the exportation of the supplies from the customs territory of the Russian Federation by aircraft and sea ships, as well as by mixed navigation vessels (for inland and sea navigation).

2. In case of sale of goods stipulated by Subitem 1 or 8 of Item 1 of Item 1 of Article 164 of the present Code, through a commission agent, an attorney or an agent under a contract, of commission agency, contract of delegation or agency contract, the following documents shall be submitted to the tax authorities in order to prove the propriety of the application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:

1) the contract of commission agency, contract of delegation or agency contract (or copies) of the taxpayer with a commission agent, attorney or agent;

2) the contract (or copy) of the person effecting the delivery of goods for export or delivery of supplies on the instruction of the taxpayer (according to the contract of commission agency, contract of delegation or agency contract) with a foreign person to deliver goods (supplies) from the customs territory of the Russian Federation;

3) a bank abstract (its copy) confirming the actual receipt of proceeds from the foreign person acting as the buyer of goods (supplies) in an account of taxpayer or the commission agent (of the attorney, agent) in a Russian bank.

If the contract provides for settlement in cash, it is necessary to submit to the tax authorities a bank abstract (its copy) confirming the entering of amounts received by taxpayer or the commission agent (by the attorney, the commission agent) into his account held with a Russian bank, and also copies of cash collection slips which confirm the actual receipt of the proceeds from the foreign person acting as the buyer of the goods (supplies).

If foreign currency earnings from the sale of goods (works, services) on the territory of the Russian Federation are not entered into accounts in compliance with the procedure provided by the legislation of the Russian Federation on foreign currency regulation and currency control, the taxpayer shall submit to the tax authorities documents (copies) proving his right not to enter into the account foreign exchange earnings in the territory of the Russian Federation.

Under foreign trade transactions of commodity swap (barter), the taxpayer shall submit to the tax authorities documents (their copy) proving the import of goods (performance of works, rendering of services) received under the aforesaid operations, in the territory of the Russian Federation and their entering into accounts;

4) documents stipulated by Subitems 3 and 4 of Item 1 of the present Article.

3. In case of sale of goods stipulated by Subitem 1 of Item 1 of Article 164 of the present Code, towards the servicing of the debt of the Russian Federation and of the former USSR or to offset the extension of state credits to foreign states, the following documents shall be submitted to the tax authorities in order to prove the propriety of the application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:

1) a copy of an agreement between the Government of the Russian Federation and the government of a corresponding foreign state on the settlement of indebtedness of the former USSR (the Russian Federation) or to offset the extension of state credits to foreign states;

2) a copy of an agreement between the Treasury of the Russian Federation and the taxpayer about the funding of deliveries of goods towards the repayment of state debt or to offset the extension of state credits to foreign states;

3) a bank abstract confirming actual receipt of proceeds from the sale of goods on export from the budget in the currency of the Russian Federation to an account of the taxpayer held with a Russian bank;

4) documents stipulated by Subitems 3 and 4 Items 1 of the present Article.

4. In case of the sale of works (services) stipulated by Subitems 2 and 3 of Item 1 of Article 164 of the present Code, the following documents shall be submitted to the tax authorities in order to prove the propriety of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions, unless otherwise is stipulated by Item 5 of the present Article:

1) a contract (copy of the contract) of the taxpayer with a foreign or Russian person to perform aforesaid works (to render aforesaid services);

2) a bank abstract confirming the actual receipt of proceeds from foreign or Russian person acting as the buyer of said works (services) to an account of the taxpayer held with a Russian bank.

If the contract provides for settlement in ready cash, it is necessary to submit to the tax authorities a bank abstract proving the entering of the amounts received by the taxpayer into his account held with a Russian bank, and also copies of cash collection slips, confirming the actual receipt of proceeds from the foreign or Russian person, acting as the buyer of the aforesaid works (services).

If foreign currency earnings from the sale of goods (works, services) on the territory of the Russian Federation are not entered into accounts in compliance with the procedure provided by the legislation of the Russian Federation on foreign currency regulation and currency control, the taxpayer shall submit to the tax authorities documents (their copies) proving his right not to enter into account the foreign exchange earnings in the territory of the Russian Federation;

3) the customs declaration (its copy) with marks of the Russian customs authority which has released the goods under the customs treatment of export or transit, and the border customs authority through which the goods were exported from the customs territory of the Russian Federation (imported into the customs territory of the Russian Federation in compliance with Subitems 2 and 3 Item 1 of Article 164 of the present Code). The provisions of the present Subitem shall be applied taking into account features stipulated by Subitem 3 of Item 1 of the present Article;

4) copy of transport, shipping and/or other documents proving the exportation of goods from the customs territory of the Russian Federation (the import of goods into the customs territory of the Russian Federation in compliance with Subitems 2 and 3 of Item 1 of Article 164 of the present Code). The provisions of the present Subitem shall be applied taking into account features stipulated by Subitem 4 of Item 1 of the present Article.

5. In case of rendering by rail services in the carriage (transportation) of goods placed under the customs treatment of export and goods placed under the customs treatment of transit, the following documents shall be submitted to the tax authorities in order to prove the propriety of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:

1) if foreign currency proceeds are received in the currency account of the Ministry of Railways of the Russian Federation - settlement letters of the authorized body of the Ministry of Railways of the Russian Federation (their copies) on the distribution of foreign currency proceeds for the carriage of exported and transit goods;

2) if proceeds are received in the currency of the Russian Federation:

bank abstracts (their copies) confirming actual receipt of the proceeds for rendered services in the carriage (transportation) of goods placed under the customs treatment of export, and goods placed under the customs treatment of transit, to an account of the railway with due regard to the peculiarities specified in Subitem 2 Item 1 and Subitem 3 Item 2 of the present article;

Copies of the uniform international documents of carriage defining the route of carriage with details on the destination country and marks on the carriage of goods in the regime of "export of goods" ("transit of goods"). If goods placed under the customs treatment of export, and goods placed under the customs treatment of transit are exported by ships through seaports, a copy shall be submitted of inland carriage documents with details on the destination country and a mark on the carriage of goods in the "export of goods" ("transit of goods") regime, and also with a mark of the port on the acceptance of goods for further export (transit).

6. In case of rendering services stipulated by Subitem 4 of Item 1 of Article 164 of the present Code, the following documents shall be submitted to the tax authorities in order to prove the propriety of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:

1) a bank abstract (its copy) confirming the actual receipt of proceeds from a Russian or foreign person for rendered services in an account of the Russian taxpayer held with a Russian bank with due regard to the peculiarities specified in Subitem 2 Item 1 and Subitem 3 Item 2 of the present article;

2) a register of the uniform international documents of carriage on the carriage of passengers and luggage which are to give details on the route and specify the departure and destination points.

7. At the sale of works (services) stipulated by Subitem 5 of Item 1 of Article 164 of the present Code, the following documents shall be submitted to tax authorities in order to prove the propriety of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:

1) the contract (copy of the contract) of the taxpayer with foreign or Russian persons to perform works (render services);

2) a bank abstract confirming the actual receipt of proceeds from a Russian or foreign person for executed works (rendered services) in an account, of the taxpayer in the Russian bank with due regard to the peculiarities specified in Subitem 2 Item 1 and Subitem 3 Item 2 of the present article;

3) acts and other documents (their copies) confirming the performance of works (rendering of services) directly in outer space and also performance of works (rendering of services) that are technologically determined by and form an integral part of the works (services) performed (rendered) directly in outer space;

8. In case of sale of goods stipulated by Subitem 6 of Item 1 of Article 164 of the present Code, the following documents shall be submitted to the tax authorities in order to prove the propriety of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:

1) the contract (copy of the contract) on the sale of precious metals or precious stones;

2) documents (their copies) confirming that precious metals or precious stones have been transferred to the State Fund of Precious Metals and Precious Stones of the Russian Federation, the Central Bank of he Russian Federation, banks.

9. The documents (their copies) specified in Items 1 - 5 of the present Article shall be submitted by the taxpayers to prove the propriety of application of the 0 per cent tax rate upon the sale of goods (works, services) specified in Subitems 1 - 3 and 8 of Item 1 of Article 164 of the present Code, no later than within 180 days beginning from the date the regional customs authority registers the cargo customs declaration on the export of goods under the customs treatment of export or transit (the customs declaration on export of supplies under the customs treatment of movement of supplies).

If upon expiration of 180 days beginning from the date the goods were released by the regional customs authorities in the mode of export or transit the taxpayer failed to submit said documents (their copies), the aforesaid operation on the sale of goods (performance of works, rendering of services) shall be taxable under the rates of 10 per cent or 20 per cent, accordingly. If subsequently the taxpayer submits to the tax authorities documents (their copies) justifying the application of the 0 per cent tax rate, then the paid amounts of the tax shall be returnable to the taxpayer in the manner and on conditions which are stipulated by Article 176 of the present Code.

Provisions of the present Item shall not apply to taxpayers released from performance of the taxpayer obligation according to Article 145 of the present Code.

10. The documents indicated in the present Article shall be submitted by taxpayers to justify the application of the 0 per cent tax rate simultaneously with the submission of the tax declaration.

11. The order of confirmation of the right to receive reimbursement of the amount of tax with application of the 0 per cent tax rate concerning the goods moved across the border of the Russian Federation without customs control and customs clearance shall be defined by the Government of the Russian Federation.