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15:55 Signed in invoices chief accountant does not affect the deduction of VAT |
Signature of invoices is one of t he most important details of the primary records. And
due to the fact that the correct registration of the document greatly
affects the results of the checks on the legality of VAT deduction,
accountants attach great importance to.It is known that the signature on invoices must be not only the head of the organization, but its chief accountant. But
in practice there are situations where a signature is either missing or
is another person, for example, temporarily replacing this specialist. The question arises about the legality of the tax deduction for the VAT.The current tax legislation clearly setting out all the nuances. Instructions for the invoices. In
particular, the Internal Revenue Code says that we are considering a
primary document must contain relevant information according to which,
if necessary, may identify the seller. Therefore, if the errors do not prevent this, they do not affect the validity of deduction of VAT.Based
on the above we can conclude that the absence of a signature in
invoices by the chief accountant in no way can serve as a basis for
denying a deduction for the value added tax.In addition, the manager has the right to sign the invoice and a chief accountant. So
in the decision FAS North Caucasus Military District of 12.11.09 №
A53-3642/2009 says that if the director is acting chief accountant, the
identity of the signatures of the head and chief accountant of the
invoice is not a violation and grounds for refusal to deduct the VAT on such an instrument.
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