Denial of deduction of VAT may be due to an incorrect TIN on the invoice - 3 October 2011

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12:16 Denial of deduction of VAT may be due to an incorrect TIN on the invoice
Denial of deduction of VAT could be followed in the case when the primary record document, the invoice has the wrong TIN provider. This is stated in a recent ruling FAS West Siberian district number A70-12313/2010 on August 23, 2011. Decision to refuse the deduction of VAT Revenue Service adopted on the basis of the desk tax audit. Individual entrepreneurs have been verified the correctness of design and reliability of the information in the supporting documents - invoices. As a result, inspectors have taken this decision based on the following criticism in the direction of the taxpayer: Tax in invoices, contracts and cash records belong to another legal entity, and not to the seller Incorporation of a counterparty who apply for these documents is not listed, Inspection of the CCP, which had been pierced by cashier's checks are not registered. Denial of deduction of VAT was abolished and appellate authorities Taxpayer's refusal to deduct the VAT did not agree and was forced to seek a judicial body. Arbitration courts and appellate courts, after careful consideration of the merits, defected to the entrepreneur. The argument was that the PI submitted all necessary documents to confirm the deduction of VAT specified in the current tax law, specifically in Articles 171 and 172 of the Tax Code. In addition, the tax office in the judicial debate, failed to prove the fact that the contractor is not registered in the Incorporation. Since they were not represented on this issue is sufficient evidence. Therefore, the arguments of judicial inspectors were found to be unfounded. Denial of deduction of VAT and the opinion of the appeal body However, the appellate court reversed those decisions. TIN indicated in the original document, the invoice is owned by another entity. And he really has not been registered supplier of the service tax under this name and details. Therefore, the denial of deduction of VAT is legitimate, because the data specified in the "primary organizations" are unreliable. And based on current tax law, a taxpayer is not entitled to deduct VAT on the basis of such documents. The entrepreneur had to check, though, whether the counterparty is registered in the Incorporation.
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