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15:57 Recovery of VAT justified in case of further implementation |
Recovery
of VAT is the case when taken to the registration of the goods, works
and services, as well as fixed and intangible assets will then be used
for bu siness operations to implement, in accordance with paragraph 1 of
Article 164 of the Tax Code. This was reported by the Federal Tax Service in its letter № ED-4-3/15009 September 15, 2011.On
the issue of VAT recovery agency reminds that the rule is authorized
under Federal law № 245-FZ, which according to Article 170 of the Tax
Code has been added to subparagraph 5 of paragraph 3. NSF
also believes that this rule applies in the case of business operations
for the implementation of commodity positions, works or services that
are taxable at zero rate of VAT from the beginning of October 2011.It is true there is one important point. Shipment of goods, services or works shall be carried out after the first of October this year. VAT
amounts to be recovered, must be specified in column 5 on line 100 the
third section of the declaration of the value added tax.In
turn, we recall that in addition to issues related to the recovery of
VAT by visiting our dedicated section - "VAT", you can find other
relevant and interesting information.
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