Tax deductions VAT confirm decorated TORG-1 is not necessary - 23 September 2011

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12:33 Tax deductions VAT confirm decorated TORG-1 is not necessary
For the implementation of the VAT tax deductions applicable law provides for three terms. These standards are spelled out in Articles 171 and 172 of the Tax Code of the Russian Federation. So, for these conditions include the following: Item must be accepted for registration, the organization must be true invoicing, purchase of goods made for further hozoperatsy recognized objects of taxation for VAT purposes. I look for when considering the tax net of VAT, the Tax Code does not clearly regulated, how the primary document must be confirmed by the adoption of accounting. Therefore, in practice there are often points of contention between taxpayers and tax inspectors from each individual primary document. To verify the legitimacy of tax deductions of VAT inspectors believe that the only form of trading-1 may reflect the fact of receipt of the goods to the account. Therefore fiscals always require these documents from the audited organizations. However, arbitration practice suggests otherwise. Judges often take on this issue by taxpayers. For example, the regulation of FAS NWD number A56-54167/2005 from October 16, 2006 states that a taxpayer is entitled to take account of the goods on the basis of well-formed form of trading, 12. At the end of last year on the legality of VAT tax deductions such a decision was again made of the same court in the decree № A03-1481/2010 November 29, 2010. The court ruled that the absence of the act of acceptance of headings TORG-1 can not deny the right to use the organization to integrate the resulting product. Based on these facts, we can make a logical conclusion. Current tax law does not oblige the taxpayer to confirm the tax deductibility of VAT necessarily execute an instrument of acceptance TORG-1. The accountant is entitled to prepare any other document in any manner that would not conflict with the provisions specified in the Federal Law № 129-FZ "On Accounting" dated November 21, 1996.
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