[Next] [d)n the transfer of a civilian aircraft under a lease agreement on the territory of the Russian Federation, if, within 90 days of the transfer of a civilian aircraft (leasing) from a civilian aircraft, the registration of a civilian aircraft in the National Civil Aircraft Register of the Russian Federation has not been carried out , the taxable base for civil aircraft transfer services is determined by the tax controller as the cost of these services under a leasing contract. In accordance with Article 83 bis, a bilateral agreement between the aviation authorities of two contracting states can be signed. Bilateral transfer and responsibility for the regulation and monitoring of the safety of an aircraft in accordance with the requirements of that state`s registration level are transferred from that state to the aviation authorities of the airline`s home state. The agreement provides for the transfer of certain functions and obligations of the registry state to the operator`s state, clarifies safety liability, simplifies procedures and thus increases aviation safety. When an aircraft is seated outside its jurisdiction, the registry state may have difficulty ensuring compliance with maintenance requirements and the necessary timely renewals of the Airworthiness Certificate (CofA). The import VAT exemption, the 0% rate, also applies, which is very important, to civilian aircraft registered in the national civil aircraft register of a foreign state for which, under an international agreement, the functions and obligations of the registration state are transferred in whole or in part to the Russian Federation. The law applies to aircraft registered in a country that has an “83 bis” agreement with Russia, an agreement within the meaning of Section 83 bis of the International Civil Aviation Convention (the “Chicago Convention”). Until 1 January 2023, the law allows VAT exemption on imports of aircraft registered in the national register of civil aircraft of a foreign state. b) The transfer has no effect on the other contracting states, either before the agreement between states in which it is registered was registered with the Council and published in accordance with Article 83, or before the existence and scope of the Convention were communicated directly to the authorities of the other contracting State or those States by a State party to the Convention.
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