A tax deduction is a taxpayer’s right, not an obligation. The taxpayer has the right to reduce the amount of VAT for the corresponding amount by the amount of VAT presented by the supplier of goods, works and services in other cases under Articles 171,172. A taxpayer cannot be forced to use this right.
VAT amounts calculated on prepayments can be claimed as part of deductions as goods, works or services are sold for which prepayment was received.
The import of goods into the customs territory can be declared as part of deductions after these goods have been accepted for accounting.
VAT amounts calculated for construction and installation work for one’s own needs (consumption) can be declared as part of tax deductions on the last day of the tax period.
The amount of VAT on the received prepayment, in the event of a change or termination of the contract, can be claimed as part of tax deductions after the return of this prepayment.
The amount of VAT charged to the buyer on the advance payment, while the supplier issues an invoice for the advance payment (invoice .VA), can be declared as part of the deductions from the buyer. Moreover, you can declare VAT selectively.
In accordance with Art. 170 of the Tax Code of the Russian Federation, if the acquired goods, works or services or property rights will not be used in activities subject to VAT, then the amount of VAT on the acquired assets is not subject to deductions, but is included in the cost of the acquired property or in expenses for income tax.
Example
The organization is engaged in the sale of medical goods, this activity is not subject to VAT.
All expenses of this company, such as material expenses, etc., the amount of allocated VAT will be included in expenses.
If VAT amounts were previously legally included in tax deductions, and then T, R, U were used for operations that were not subject to VAT or exempt from VAT, then the VAT amount is subject to restoration (accrual).
The amount of VAT on depreciation property is restored upon transition to the special regime (if there are balances on the accounts).
In accordance with clause 4 of Article 170 of the Tax Code of the Russian Federation, if he carries out transactions that are subject to VAT and not subject to VAT, he is obliged to organize separate accounting.
Organize yourself in the form of tables or accounting statements. If separate accounting is not organized, then tax deductions are not taken into account and are not included in expenses.
The taxpayer has the right not to maintain separate accounting for transactions subject to and non-taxable with VAT, if the amount of expenses associated with transactions subject to VAT does not exceed 5% of the total costs of production and sale of goods. In this case, all VAT amounts are subject to deduction.
When distributing VAT, the following ratio is applied: Non-taxable income/Income.
Example
The organization sells 2 types of goods: vital medical equipment and medical furniture. Personnel.
200,000 rubles were charged for office rent, incl. VAT 18%
In accordance with paragraph 2 of Article 149, goods of vital medical equipment are not subject to VAT taxation
Income from the sale of vital equipment amounted to 300,000 rubles
Income from the sale of furniture for hospitals. Personnel amounted to 410,000 rubles
It is necessary to find the amount of VAT that is included in expenses.
To distribute VAT, it is necessary to apply the ratio Income not subject to VAT/Income in total = 300,000/300,000+410,000 *100%=42.25% - this is the share of VAT that is included in expenses.
Office rent is charged at the amount of 200,000 rubles. Incl. VAT – 30508.47
When organizing separate accounting, it is necessary to determine the amount that is included in expenses: 30508.47*42.25%=12889.83
And the amount of VAT that can be included in tax deductions:
30508,47-12889,83=17618,64
Based on Article 173 of the Tax Code of the Russian Federation, if a taxpayer is exempt from taxpayer obligations, or sells goods, work or services that are not subject to VAT, but at the same time issues an invoice in which VAT is allocated upon sale, then the entire amount of VAT is subject to payment to the budget.
1. The taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of this Code by the tax deductions established by this article.
2. Tax amounts presented to the taxpayer upon acquisition of goods (work, services), as well as property rights on the territory of the Russian Federation, or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in customs release procedures for domestic consumption (including tax amounts paid or payable by the taxpayer after 180 calendar days from the date of release of goods in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), processing for internal consumption, temporary import and processing outside the customs territory or when importing goods transported across the border of the Russian Federation without customs clearance, in relation to:
1) goods (work, services), as well as property rights acquired for carrying out transactions recognized as objects of taxation in accordance with this chapter, with the exception of goods provided for in paragraph 2 of Article 170 of this Code;
2) goods (works, services) purchased for resale.
The paragraph has been deleted. - Federal Law of December 29, 2000 N 166-FZ.
3. Tax amounts paid in accordance with Article 173 of this Code by buyers who are tax agents are subject to deductions.
The right to these tax deductions is available to buyers - tax agents registered with the tax authorities and acting as taxpayers in accordance with this chapter. Tax agents carrying out transactions specified in paragraphs 4 and 5 of Article 161 of this Code do not have the right to include in tax deductions the amounts of tax paid on these transactions.
The provisions of this paragraph apply provided that the goods (work, services), property rights were acquired by the taxpayer, who is a tax agent, for the purposes specified in paragraph 2 of this article, and upon their acquisition he paid tax in accordance with this chapter.
4. Tax amounts presented by sellers to a taxpayer - a foreign person who is not registered with the tax authorities of the Russian Federation, upon the acquisition by the said taxpayer of goods (work, services), property rights or paid by him when importing goods into the territory of the Russian Federation and other territories are subject to deduction. located under its jurisdiction, for its production purposes or for its other activities.
The specified amounts of tax are subject to deduction or refund to the taxpayer - a foreign person after payment by the tax agent of the tax withheld from the income of this taxpayer, and only to the extent that the purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. These tax amounts are subject to deduction or refund provided that the taxpayer, a foreign person, is registered with the tax authorities of the Russian Federation.
5. Tax amounts presented by the seller to the buyer and paid by the seller to the budget when selling goods are subject to deductions in the event that these goods are returned (including during the warranty period) to the seller or rejected. Tax amounts paid when performing work (rendering services) are also subject to deductions in the event of refusal of these works (services).
Subject to deductions are the amounts of tax calculated by sellers and paid by them to the budget from the amounts of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services) sold on the territory of the Russian Federation, in the event of a change in conditions or termination of the relevant contract and the return of the corresponding advance amounts payments.
The provisions of this paragraph apply to taxpayer buyers acting as tax agents in accordance with paragraphs 2 and 3 of Article 161 of this Code.
6. Tax amounts presented to the taxpayer by contractors (developers or technical customers) during capital construction (liquidation of fixed assets), assembly (disassembly), installation (dismantling) of fixed assets, tax amounts presented to the taxpayer for goods (work, services) purchased by him to perform construction and installation work, and the amount of tax presented to the taxpayer when he acquired objects of unfinished capital construction.
In the event of reorganization, tax amounts presented to the reorganized (reorganized) organization for goods (works, services) purchased by the reorganized (reorganized) organization to perform construction and installation work for its own consumption, accepted for deduction, but not accepted, are subject to deductions from the successor (successors). reorganized (reorganized) organization for deduction at the time of completion of the reorganization.
Subject to deductions are tax amounts calculated by taxpayers in accordance with paragraph 1 of Article 166 of this Code when performing construction and installation work for their own consumption related to property intended for carrying out transactions taxed in accordance with this chapter, the cost of which is subject to inclusion in expenses ( including through depreciation deductions) when calculating corporate income tax.
Amounts of tax accepted by the taxpayer for deduction in relation to acquired or constructed fixed assets in the manner provided for by this chapter are subject to restoration in the cases and in the manner provided for in Article 171.1 of this Code.
Paragraphs five through nine are no longer valid. - Federal Law of November 24, 2014 N 366-FZ.
7. Tax amounts paid on business trip expenses (travel expenses to and from the place of business travel, including expenses for the use of bedding on trains, as well as expenses for renting living quarters) and entertainment expenses accepted for deduction when calculating tax are subject to deductions. on the profits of organizations.
The paragraph is no longer valid. - Federal Law of November 24, 2014 N 366-FZ.
8. Tax amounts calculated by the taxpayer from amounts of payment, partial payment received on account of upcoming deliveries of goods (work, services) are subject to deductions.
9. Excluded. - Federal Law of December 29, 2000 N 166-FZ.
10. Tax amounts calculated by the taxpayer in the absence of documents provided for in Article 165 of this Code for sales of goods (work, services) specified in paragraph 1 of Article 164 of this Code are subject to deductions.
11. Deductions from a taxpayer who received property, intangible assets and property rights as a contribution (contribution) to the authorized (joint) capital (fund) are subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner established by paragraph 3 of the article 170 of this Code, if they are used to carry out transactions recognized as objects of taxation in accordance with this chapter.
12. Tax amounts presented by the seller of these goods (works, services), property rights are subject to deductions from a taxpayer who has transferred amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.
13. If the cost of shipped goods (work performed, services rendered), transferred property rights changes downward, including in the event of a decrease in prices (tariffs) and (or) a decrease in the quantity (volume) of shipped goods (work performed, services rendered) , transferred property rights, the difference between the tax amounts calculated based on the cost of goods shipped (work performed, services rendered) and transferred property rights before and after such a reduction is subject to deductions from the seller of these goods (works, services), property rights.
If there is an increase in the cost of shipped goods (work performed, services rendered), transferred property rights, including in the event of an increase in price (tariff) and (or) an increase in the quantity (volume) of shipped goods (work performed, services rendered), transferred property rights, the difference between the tax amounts calculated based on the cost of shipped goods (work performed, services rendered), transferred property rights before and after such an increase, is subject to deduction from the buyer of these goods (work, services), property rights.
14. Amounts of tax calculated by the taxpayer upon import of goods based on the results of the tax period in which the 180-day period has expired from the date of release of these goods in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in Kaliningrad region, can be taken for deduction after using these goods to carry out transactions recognized as objects of taxation and subject to taxation in accordance with this chapter.
1. The taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of this Code by the tax deductions established by this article.
2. Tax amounts presented to the taxpayer upon acquisition of goods (work, services), as well as property rights on the territory of the Russian Federation, or paid by the taxpayer when importing goods into the customs territory of the Russian Federation under the customs regimes of release for domestic consumption, temporary import and processing outside are subject to deductions. customs territory or when importing goods transported across the customs border of the Russian Federation without customs control and customs clearance, in relation to:
1) goods (work, services), as well as property rights acquired for carrying out transactions recognized as objects of taxation in accordance with this chapter, with the exception of goods provided for in paragraph 2 of Article 170 of this Code;
2) goods (works, services) purchased for resale.
3. Tax amounts paid in accordance with Article 173 of this Code by tax agent buyers are subject to deductions.
The right to these tax deductions is available to buyers - tax agents registered with the tax authorities and acting as taxpayers in accordance with this chapter. Tax agents carrying out transactions specified in paragraphs 4 and 5 of Article 161 of this Code do not have the right to include in tax deductions the amounts of tax paid on these transactions.
The provisions of this paragraph apply provided that the goods (work, services) were acquired by the taxpayer, who is a tax agent, for the purposes specified in paragraph 2 of this article, and upon their acquisition he withheld and paid tax from the taxpayer’s income.
4. Tax amounts presented by sellers to a taxpayer - a foreign person who is not registered with the tax authorities of the Russian Federation, upon the acquisition by the said taxpayer of goods (work, services), property rights or paid by him when importing goods into the customs territory of the Russian Federation for his production purposes or for carrying out other activities.
The specified amounts of tax are subject to deduction or refund to the taxpayer - a foreign person after payment by the tax agent of the tax withheld from the income of this taxpayer, and only to the extent that the purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. These tax amounts are subject to deduction or refund provided that the foreign taxpayer is registered with the tax authorities of the Russian Federation.
5. Tax amounts presented by the seller to the buyer and paid by the seller to the budget when selling goods are subject to deductions in the event of the return of these goods (including during the warranty period) to the seller or refusal of them. Tax amounts paid when performing work (rendering services) are also subject to deductions in the event of refusal of these works (services).
Subject to deductions are the amounts of tax calculated by sellers and paid by them to the budget from the amounts of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services) sold on the territory of the Russian Federation, in the event of a change in conditions or termination of the relevant contract and the return of the corresponding advance amounts payments.
6. Tax amounts presented to the taxpayer by contractors (customers-developers) during capital construction, assembly (installation) of fixed assets, tax amounts presented to the taxpayer for goods (work, services) purchased by him to perform construction and installation work are subject to deductions. , and the amount of tax presented to the taxpayer when he acquired objects of unfinished capital construction.
In the event of reorganization, tax amounts presented to the reorganized (reorganized) organization for goods (works, services) purchased by the reorganized (reorganized) organization to perform construction and installation work for its own consumption, accepted for deduction, but not accepted, are subject to deductions from the successor (successors). reorganized (reorganized) organization for deduction at the time of completion of the reorganization.
Subject to deductions are tax amounts calculated by taxpayers in accordance with paragraph 1 of Article 166 of this Code when performing construction and installation work for their own consumption related to property intended for carrying out transactions taxed in accordance with this chapter, the cost of which is subject to inclusion in expenses ( including through depreciation deductions) when calculating corporate income tax.
Amounts of tax presented to the taxpayer when contractors carry out capital construction of real estate (fixed assets), when purchasing real estate (except for aircraft, sea and inland navigation vessels, as well as space objects), calculated by the taxpayer when performing construction and installation work for own consumption accepted for deduction in the manner prescribed by this chapter are subject to restoration if the specified real estate objects (fixed assets) are subsequently used to carry out operations specified in paragraph 2 of Article 170 of this Code, with the exception of fixed assets that are fully depreciated or with at least 15 years have passed since the taxpayer put them into operation.
In the case specified in paragraph four of this paragraph, the taxpayer is obliged at the end of each calendar year for ten years starting from the year in which the moment specified in paragraph two of paragraph 2 of Article 259 of this Code occurred, in a tax return submitted to the tax authorities by the place of its registration for the last tax period of each calendar year out of ten, reflect the restored amount of tax. The amount of tax to be restored and paid to the budget is calculated based on one tenth of the amount of tax accepted for deduction in the corresponding share. The specified share is determined based on the cost of goods shipped (work performed, services rendered), transferred property rights, non-taxable and specified in paragraph 2 of Article 170 of this Code, in the total cost of goods (work, services), property rights shipped (transferred) per calendar year. The amount of tax to be restored is not included in the cost of this property, but is taken into account as part of other expenses in accordance with Article 264 of this Code.
7. Tax amounts paid on business trip expenses (travel expenses to and from the place of business travel, including expenses for the use of bedding on trains, as well as expenses for renting living quarters) and entertainment expenses accepted for deduction when calculating tax are subject to deductions. on the profits of organizations.
If, in accordance with Chapter 25 of this Code, expenses are accepted for tax purposes according to the standards, the tax amounts on such expenses are subject to deduction in the amount corresponding to the specified standards.
8. Tax amounts calculated by the taxpayer from amounts of payment, partial payment received on account of upcoming deliveries of goods (work, services) are subject to deductions.
9. Excluded.
10. Tax amounts calculated by the taxpayer in the absence of documents provided for in Article 165 of this Code for sales of goods (work, services) specified in paragraph 1 of Article 164 of this Code are subject to deductions.
11. Deductions from a taxpayer who received property, intangible assets and property rights as a contribution (contribution) to the authorized (joint) capital (fund) are subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner established by paragraph 3 of the article 170 of this Code, if they are used to carry out transactions recognized as objects of taxation in accordance with this chapter.
Only those individual entrepreneurs who use the general taxation system maintain and record their income and expenses for business transactions in a special book. Entrepreneurs using special regimes (for example, simplified) do not have to keep such a book. According to the provisions of the Tax Code of the Russian Federation, the tax authority may request, and the taxpayer must provide, a record book only if the inspectorate conducts an on-site or desk tax audit. The book delivery period is 10 working days. A desk audit is an audit carried out within 3 months from the date of submission of the declaration without any special decision of the head of the tax authority. It is carried out at the location of the tax service. For such checks, there is a clearly limited list of cases when the inspector may require any documents:
- tax benefits need to be confirmed, and the inspector requires the relevant documents;
- the inspector demands documents that should have been submitted along with the tax return;
- the inspector requires documents that can confirm the legality of VAT tax deductions if they are claimed for reimbursement;
- the inspector requires documents confirming the need to pay tax in connection with the use of natural resources.
Is it possible to deduct VAT if payment was made in goods and not in money?
Article 171 of the Tax Code of the Russian Federation 2016 is devoted to deductions. These are the amounts of tax paid by which you can reduce its amount. According to paragraph 12 of this article, amounts for goods paid for by this taxpayer are deducted from already paid VAT. The deduction amount is calculated based on invoices issued by sellers. Documents must confirm the fact of payment. What to do if the payment with the seller is made not in money, but in goods? Does it mean that you cannot get a VAT deduction because of this? The Ministry of Finance and the Supreme Arbitration Court of the Russian Federation have different conclusions on this issue. In one of the letters, the Ministry of Finance explained that it would not be possible to receive a deduction in such a situation, because the taxpayer would not have a payment order in hand confirming the amount paid. However, the Supreme Arbitration Court of the Russian Federation explained the situation differently. According to the Plenum, Article 171 of the Tax Code of the Russian Federation 2016 does not indicate that the right to deduction arises only when paying for goods in cash. The Plenum decided that if the payment was made in kind, for example, in goods or products, this does not mean that the buyer is deprived of the right to a tax deduction. So, it turns out that tax services in their activities must be guided by Resolution of the Plenum of the Supreme Arbitration Court No. 33 of May 30, 2014 and accept VAT as a deduction from taxpayer buyers who received payment in kind. The question of how these taxpayers can confirm their right to deduction remains unresolved. For now, the following solution appears: payers need to register invoices for non-monetary payments in the purchase book and indicate the corresponding deductions in equivalent monetary form in the current declaration. This procedure is not enshrined in law, but is so far the only option that allows not to neglect the right to deduct VAT for those taxpayers who accept payments in products rather than in money.
Can a tenant company receive a VAT deduction if it replaces wooden windows with plastic ones at its own expense?
Let's consider modern legislative norms to ensure that the comments are relevant. According to the rules (), which apply by default, unless the lease agreement provides otherwise, the tenant, using the premises entrusted to him, carries out its current repairs at his own expense and bears all the costs of maintaining the property. However, work on replacing wooden windows cannot be called routine repairs. Such work refers to major renovations of the premises. Major repairs involve replacing outdated, worn-out structural elements of a building (premises) with newer, practical and durable ones. If necessary, you can overhaul individual elements or parts of the building, such as window units. So, completely replacing dilapidated windows is a major overhaul. The landlord pays for such repairs. If the tenant replaced the windows at his own expense, then after the expiration of the lease agreement he has the right to demand compensation from the landlord for his costs. After all, such a replacement is an inseparable improvement of the property owned by the tenant. Since the lessor company reimburses the costs of replacing windows, it has the right to include the cost of replacing them as expenses when calculating income tax. This expense is confirmed by an estimate, an acceptance certificate for work performed, a contract, an order from the head of the company to carry out repairs, and similar documents. Since the renter company paid for the repairs, it is the tenant company that has the right to deduct VAT, and not the landlord. The landlord simply reimburses her for the actual expenses incurred. The deduction of VAT, which was paid by the tenant company when installing new windows, is provided on the general basis contained in Article 171 of the Tax Code of the Russian Federation 2016 with comments. According to para. 1, paragraph 6 of this article, the deduction applies to tax amounts presented to the taxpayer by contractors during capital construction and installation of fixed assets of the company. Tax amounts on goods purchased for construction and installation work are also subject to deductions. So, based on the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and comments, we can draw a conclusion. It turns out that if these conditions are met, the tenant company can apply a deduction for the tax included in the cost of construction and installation work to replace windows. The fact that the tenant ultimately transfers the inseparable improvements to the premises made at his own expense to the landlord does not affect his right to receive a tax deduction. It does not matter that the costs incurred will subsequently (after the expiration of the lease agreement) be compensated by the lessor. The work to replace the windows was carried out at the expense of the tenant, who paid the VAT included by the contractors in their cost. This means that the tenant company has the right to receive a tax deduction for the period when settlements with contractors were made.
Do you think you are Russian? Were you born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is wrong.
Are you actually Russian, Ukrainian or Belarusian? But do you think that you are a Jew?
Game? Wrong word. The correct word is “imprinting”.
The newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living creatures with vision.
Newborns in the USSR saw their mother for a minimum of feeding time during the first few days, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. The technique is wild in its essence and effectiveness.
Throughout your childhood, you wondered why you lived surrounded by strangers. The rare Jews on your way could do whatever they wanted with you, because you were drawn to them, and pushed others away. Yes, even now they can.
You cannot fix this - imprinting is one-time and for life. It’s difficult to understand; the instinct took shape when you were still very far from being able to formulate it. From that moment, no words or details were preserved. Only facial features remained in the depths of memory. Those traits that you consider to be your own.
3 commentsSystem and observer
Let's define a system as an object whose existence is beyond doubt.
An observer of a system is an object that is not part of the system it observes, that is, it determines its existence through factors independent of the system.
The observer, from the point of view of the system, is a source of chaos - both control actions and the consequences of observational measurements that do not have a cause-and-effect relationship with the system.
An internal observer is an object potentially accessible to the system in relation to which inversion of observation and control channels is possible.
An external observer is an object, even potentially unattainable for the system, located beyond the system’s event horizon (spatial and temporal).
Hypothesis No. 1. All-seeing eye
Let's assume that our universe is a system and it has an external observer. Then observational measurements can occur, for example, with the help of “gravitational radiation” penetrating the universe from all sides from the outside. The cross section of the capture of “gravitational radiation” is proportional to the mass of the object, and the projection of the “shadow” from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of the objects and inversely proportional to the distance between them, which determines the density of the “shadow”.
The capture of “gravitational radiation” by an object increases its chaos and is perceived by us as the passage of time. An object opaque to “gravitational radiation”, the capture cross section of which is larger than its geometric size, looks like a black hole inside the universe.
Hypothesis No. 2. Inner Observer
It is possible that our universe is observing itself. For example, using pairs of quantum entangled particles separated in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, reaching its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means that there is no capture cross section on the trajectories of objects that is large enough to absorb these particles. The remaining assumptions remain the same as for the first hypothesis, except:
Time flow
An outside observation of an object approaching the event horizon of a black hole, if the determining factor of time in the universe is an “external observer,” will slow down exactly twice - the shadow of the black hole will block exactly half of the possible trajectories of “gravitational radiation.” If the determining factor is the “internal observer,” then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the outside.
It is also possible that these hypotheses can be combined in one proportion or another.