Services for repair, maintenance and washing of motor vehicles
Services for the repair, maintenance and washing of motor vehicles are paid services provided to individuals and organizations according to the list of services specified in the All-Russian Classifier of Services for the Population. These services do not include refueling of motor vehicles or storage of motor vehicles on paid parking lots1.
Federal Law No. 101-FZ dated July 21, 2005, "On Amending Chapters 26(2) and 26(3) of Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees, as well as on the Recognition of Certain Provisions of Legislative Acts of the Russian Federation as Lapsed," dated July 21, 2005, as amended on June 25, 2012, Article 1, Subparagraph 14 // RSZ RF. 2005. No. 30. Item 3112. ↩