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15:09
Form bill of lading is not required if the buyer did not sign a supply contract
The
buyer must be a form of bill of lading, if the seller bought a separate
delivery of his goods to the warehouses of its customers. This was August 17, 2011 clarified the Ministry of Finance in his letter. Without a well-formed shape TTN taxpayer not allowed to make records of costs incurred in acquiring the goods, said the agency. But in closing arguments taxpayers prove the opposite. For example, stated in a recent Resolution of the Federal District of the Moscow KA-A40/9390-11 number from 1 September 2011. Referees
indicate that the form bill of lading is used to interconnect the
customer service and transportation of the transport company. This
is stated in the instructions for completing Form 1-T, which was
approved by the RF Statistics Committee Decree number 78 dated 27
November 1997. In
this case, if the buyer does not sign a contract for transportation,
then it follows that he has no right to demand a form TTN with your
supplier. And
in this case, all costs are confirmed in the form of consignment note
TORG-12 (approved by the Russian State Statistics Committee Decree № 132
of 25.12.1998, the). In
conclusion, we also want to note that the tax inspectors in the absence
of bill of lading may also refuse to deduct VAT and based on the fact
that the purchased goods must be taken into account. And consider, in their opinion, the taxpayer without form TTN has no right. However,
the judiciary, and here take the side of taxpayers, arguing that those
nuances, which have been described at the beginning of the mother.
t a separate
delivery of his goods to the warehouses of its customers. 
