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A letter of the Ministry of Agriculture of the Russian Federation of July 22-07-2003 VG-6-03807 A set of letters for the application of current tax on added tax ... relevant in 2018

In order to apply paragraph 2 of Article 171 of the Tax Code of the Russian Federation:

In connection with the above, the tax amounts paid by the Supplier in the acquisition of property to be transferred to the lease and taken into account on the balance agent are taken to deduct in the manner established by paragraph 2 of Article 171 Tax Code Russian Federation.

In the absence of a return to the budget of the specified money tax amounts paid when purchasing these goods (works, services), including fixed assets and intangible assetsare covered by data of budget funds. (Letter of MNS of Russia dated December 17, 2002 No. 03-1-09 / 3206/12-AR987).

1. products (works, services) purchased for the implementation of operations recognized by the objects of taxation in accordance with Chapter 21 of the Code, with the exception of goods provided for by paragraph 2 of Article 170 of the Code;

2. Goods (works, services) purchased for resale.

Thus, in case the goods (work, services) were purchased for the implementation of operations recognized as an object of taxation in accordance with Chapter 21 of the Code, and subsequently not used for the specified operations, the amount of value added tax, previously taken to deduct, are subject to recovery And pay to the budget.

Consequently, the amount of tax adopted to deduct the main funds retired to their term useful use In the production of goods (works, services) taxable value added tax, as well as in cases where these fixed assets were not used in the implementation of operations recognized by the objects of taxation, are subject to recovery and pay to the budget in terms of the under-parameter value of these fixed assets.

In this case, the taxpayer must reflect the amount of tax paid on fixed assets in the current tax Declaration As the amount of tax included earlier in tax deductions and subject to recovery. (Letter of MNS of Russia of March 14, 2003 No. 03-1-08 / 828/14-y288).

On the issue of taxation of the value added tax of construction and installation work, carried out by the economic method of the organization providing services exempted from taxation in the Russian Federation in accordance with sub-clause 18 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation, it is necessary to consider the following.

Considering the above, when performing construction and installation work for its own consumption, which are in accordance with subparagraph 3 of paragraph 1 of Article 146 of the Code, the object of taxation, the amount of value-added tax paid on the purchased goods (works, services) used in the performance of these works are taken to deduct In the manner prescribed by paragraph with the first paragraph 5 of Article 172 of the Code. At the same time, the amounts of value-added tax, calculated by the taxpayer, when performing construction and installation work for their own consumption on objects that will be used when performing operations not subject to taxation, are not taken to deduct. (Letter of MNS of Russia dated 09.04.2003 No. 03-1-08 / 1081/14-M795).

1. The taxpayer has the right to reduce total Tax, calculated in accordance with Article 166 of this Code, to the tax deductions established by this article.
2. The deductions are subject to tax amounts submitted to the taxpayer when purchasing goods (works, services), as well as property rights in the territory of the Russian Federation or paid by the taxpayer when importing goods to the customs territory of the Russian Federation in the customs regimes of the issue for internal consumption, temporary import and processing out customs territory either when importing goods moved across the customs border of the Russian Federation without customs control and customs clearance, regarding:
1) goods (works, services), as well as property rights purchased for the implementation of operations recognized by taxation facilities in accordance with this Chapter, with the exception of goods provided for in paragraph 2 of Article 170 of this Code;
2) goods (works, services) purchased for resale.

3. Details are subject to tax amounts paid in accordance with Article 173 of this Code to buyers by tax agents.
The right to the specified tax deductions have buyers - tax agents consisting in tax authorities and acting taxpayer in accordance with this chapter. Tax agents carrying out the operations specified in paragraphs 4 and 5 of Article 161 of this Code do not have the right to incorporate tax deductions to the amounts paid for these operations.
The provisions of this paragraph are applied provided that goods (work, services) were acquired by the taxpayer, which is a tax agent, for the purposes specified in paragraph 2 of this article, and during their acquisition it has kept and paid the tax from the taxpayer's income.
4. The tax amounts submitted to the taxpayer to the taxpayer - a foreign person who did not consist in the tax authorities of the Russian Federation, when acquiring this taxpayer of goods (works, services), property rights or services paid by it during the importation of goods to the customs territory of the Russian Federation production goals or to implement them other activities.
These tax amounts are subject to deduction or return to the taxpayer - a foreign person after paying the tax agent tax, held from the income of this taxpayer, and only in the part in which acquired or imported goods (work, services), property rights are used in the manufacture of goods (performance of work , providing services), implemented by the tax agent held tax. These amounts of tax are subject to deduction or return, subject to the statement of the taxpayer of a foreign person for accounting in the tax authorities of the Russian Federation.
5. The taxes submitted by the seller to the buyer and the goods paid by the seller will be subject to deductions to the buyer in the event of a return of these goods (including during the warranty period) to the seller or refusal. The amounts of tax paid when performing work (services) are also deducted, in case of refusal of these works (services).
The deposits are subject to tax amounts, calculated by the sellers and those paid to the budget with the amount of payment, partial payment on the account of the upcoming deliveries of goods (work, the provision of services) implemented in the territory of the Russian Federation, in case of changing the conditions or termination of the relevant contract and return the relevant amounts of advance payments.
6. The deposits are subject to tax amounts submitted by the taxpayer by contractors (customers-developers) when conducting them capital construction, assembling (installation) of fixed assets, tax amounts made by taxpayer by goods (work, services) acquired by them for the implementation of construction and installation work, and the tax amounts submitted to the taxpayer when it acquires objects of unfinished capital construction.
In the case of reorganization of deductions for the successor (successors), the amount of the tax filed by the reorganized (reorganizable) organization on goods (work, services) acquired by the reorganized (reorganizable) organization to perform construction and installation works for their own consumption taken to deduct, but not accepted Reorganized (reorganized) Organization to deduct at the time of completion of the reorganization.
The deposits are subject to tax amounts calculated by taxpayers in accordance with paragraph 1 of Article 166 of this Code in the implementation of construction and installation work for their own consumption related to property intended for the implementation of operations taxable in accordance with this chapter, the cost of which is subject to expenses ( including through depreciation deductions) When calculating the income tax.
The tax amounts submitted to the taxpayer when carrying out the capital construction of real estate objects (fixed assets), when purchased real Estate (with the exception of air, maritime courts and internal navigation courts, as well as space objects), calculated by the taxpayer in the implementation of construction and installation work for its own consumption, adopted to deduct in the manner prescribed by this Chapter, are subject to recovery in the event that these real estate facilities ( Fixed assets) are subsequently used to carry out the operations specified in paragraph 2 of Article 170 of this Code, with the exception of fixed assets that are fully accumulated or from the moment of which this taxpayer passed at least 15 years.
In the case specified in the fourth paragraph of this clause, the taxpayer must at the end of each calendar year for ten years since the year, in which the time specified in paragraph of paragraph 2 of Article 259 of this Code, in the Tax Declaration submitted to the Tax Authorities The place of its accounting for the last tax period of each calendar year out of ten, to reflect the recovered amount of the tax. The calculation of the tax amount to be restored and paid to the budget is made on the basis of one tenth of the tax adopted to deduct, in the relevant share. This share is determined on the basis of the cost of shipped goods (work performed, rendered services), transmitted property rights, not taxable and those specified in paragraph 2 of Article 170 of this Code, in the total value of goods (works, services), property rights shipped (transmitted) for the calendar year. The amount of tax subject to recovery is not included in the price of this property, and is taken into account as part of other expenses in accordance with Article 264 of this Code.
7. The deposits are subject to tax amounts paid on business spending (expenses to travel to the place of office travel and back, including the costs of use in bedding trains, as well as hiring expenses residential premises) and executive expenses taken to deduct when calculating the income tax of organizations.
If, in accordance with Chapter 25 of this Code, expenses are accepted for tax purposes on regulations, the tax amounts on such expenses are subject to deduction in the amount corresponding to the specified standards.
8. The deposits are subject to tax amounts calculated by the taxpayer with the amount of payment, partial payment obtained in the account of the upcoming supplies of goods (works, services).
9. Excluded.

10. The taxes calculated by the taxpayer are subject to deductions in the absence of documents provided for in Article 165 of this Code, on the operations of the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code.
11. Details at the taxpayer who received as a contribution (contribution) to the authorized (share) capital (fund) property, intangible assets and property rights are subject to tax amounts that were restored by a shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of the article 170 of this Code, if used to carry out operations recognized by the objects of taxation in accordance with this chapter.

1. The taxpayer has the right to reduce the total tax amount calculated in accordance with Article 166 of this Code, the tax deductions established by this article.

2. The deposits are subject to tax amounts submitted to the taxpayer in the acquisition of goods (works, services), as well as property rights in the territory of the Russian Federation or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in customs issuing customs procedures for internal consumption (including taxes paid or payable by the taxpayer after 180 calendar days from the release date of goods in accordance with the customs procedure for internal consumption upon completion of the customs procedure of the free customs zone on the territory of special economic zone In the Kaliningrad region), processing for domestic consumption, temporary import and processing outside the customs territory or when importing goods transported across the border of the Russian Federation without customs clearance, in relation to:

1) goods (works, services), as well as property rights purchased for the implementation of operations recognized by taxation facilities in accordance with this Chapter, with the exception of goods provided for in paragraph 2 of Article 170 of this Code;

2) goods (works, services) purchased for resale.

Paragraph is excluded. - Federal Law of 29.12.2000 N 166-FZ;

3) goods (works, services), as well as property rights purchased for the implementation of operations for the implementation of work (services), the place of implementation of which, in accordance with Article 148 of this Code, does not recognize the territory of the Russian Federation, with the exception of the operations provided for in Article 149 of this Code .

2.1. The sums of taxes submitted to the taxpayer are subject to deductions for the purchase of services specified in paragraph 1 of Article 174.2 of this Code, from a foreign organization consisting of tax authorities in accordance with paragraph 4.6 of Article 83 of this Code, if there is a contract and (or) of the settlement document with Allocation of the tax amount and indication of the taxpayer identification number and the reason for the reason for the registration of a foreign organization, as well as documents for transferring payment, including the amount of tax, a foreign organization. Information about such foreign organizations (name, an identification number Taxpayer, Code of the reason for registration and date of registration in tax authorities) are posted on the official website of the federal executive body authorized to control and oversight in the field of taxes and fees, in the information and telecommunication network "Internet".

2.2. The sums of taxes submitted to the taxpayer are subject to deductions for the purchase of goods (works, services) and (or) paid by it in accordance with Article 161 of this Code or when importing goods into the territory of the Russian Federation and other territories under its jurisdiction in the event that the acquired Products and / or (or) goods manufactured using these goods (works, services) are intended for further transmission free of charge to the ownership of the Russian Federation for the purposes of organization and (or) research in Antarctica.

3. The deductions are subject to tax amounts paid in accordance with Article 173 of this Code of the Tax Agents specified in paragraphs 2, 3, 6, 6.1 and 6.2 of Article 161 of this Code, as well as calculated by the tax agents specified in paragraph 8 of Article 161 of this Code.

The provisions of this clause are applied, provided that goods (work, services), property rights were acquired by the taxpayer, which is a tax agent, for the purposes specified in paragraph 2 of this article, and when they acquired, it paid a tax in accordance with this chapter or calculated the tax In accordance with paragraph, the second paragraph 3.1 of Article 166 of this Code.

These tax amounts are subject to deduction or return to the taxpayer - a foreign person after paying the tax agent tax, held from the income of this taxpayer, and only in the part in which acquired or imported goods (work, services), property rights are used in the manufacture of goods (performance of work , providing services), implemented by the tax agent held tax. These tax amounts are subject to deduction or return subject to the taxpayer - a foreign person on accounting in the tax authorities of the Russian Federation.

4.1. Details are subject to tax amounts calculated by taxpayers - organizations retail by goods implemented individuals - Citizens foreign statesspecified in paragraph 1 of Article 169.1 of this Code, in the case of the export of these goods from the territory of the Russian Federation outside the customs territory of the Eurasian Economic Union (except for the export of goods through the territories of Member States of the Eurasian Economic Union) through the checkpoints through the state border of the Russian Federation.

The deposits are subject to tax amounts, calculated by the sellers and those paid to the budget with the amount of payment, partial payment on the account of the upcoming deliveries of goods (work, the provision of services) implemented in the territory of the Russian Federation, in case of changing the conditions or termination of the relevant contract and return the relevant amounts of advance payments.

The provisions of this paragraph applies to taxpayer buyers acting tax agent In accordance with paragraphs 2, 3 and 8 of Article 161 of this Code, as well as on the tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code.

6. The taxes submitted to the taxpayer to the taxpayer (developers or technical customers) are subject to deductions (developers or technical customers) when conducting capital construction (liquidation of fixed assets), assembly (disassembly), assembly (dismantling) of fixed assets, the tax authorities presented by taxpayer (work, Services), property rights acquired for the implementation of construction and installation work, the creation of intangible assets, the tax amounts submitted to the taxpayer when acquiring objects of unfinished capital construction, the tax amounts submitted to the taxpayer when performing work (services) to create an intangible asset.

In the case of reorganization of deductions at the successor (successors), the amounts of tax filed by the reorganized (reorganizable) organization on goods (work, services), property rights acquired by the reorganized (reorganizable) organization to carry out construction and installation work for their own consumption, creating intangible assets, Accepted to deduct, but not adopted by a reorganized (reorganized) organization to deduct at the time of the completion of the reorganization.

The deposits are subject to tax amounts calculated by taxpayers in accordance with paragraph 1 of Article 166 of this Code in the implementation of construction and installation work for their own consumption related to property intended for the implementation of operations taxable in accordance with this chapter, the cost of which is subject to expenses ( Including through depreciation) when calculating the income tax of organizations.

The amounts of tax adopted by the taxpayer to deduct the acquired or built fixed assets in the manner prescribed by this chapter are subject to recovery in cases and procedure provided for in Article 171.1 of this Code.

Paragraphs fifth - the ninth has lost strength. - Federal Law of 24.11.2014 N 366-FZ.

7. The deductions are subject to tax amounts paid on business spending (expenses to travel to the place of office travel and back, including the cost of use in bedding trains, as well as expenditures on hiring residential premises) and executive expenses taken to deduct when calculating the tax on profit of organizations.

Paragraph has lost strength. - Federal Law of 24.11.2014 N 366-FZ.

8. The taxes calculated by the taxpayer, tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code, are subject to deductions specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code, with the amount of payment, partial payment obtained at the expense of the upcoming deliveries of goods (works, services), property rights.

9. Excluded. - Federal Law of 29.12.2000 N 166-FZ.

11. Details at the taxpayer who received as a contribution (contribution) to the authorized (share) capital (fund) property, intangible assets and property rights are subject to tax amounts that were restored by a shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of the article 170 of this Code, if used to carry out operations recognized by the objects of taxation in accordance with this chapter.

12. The deductions from the taxpayer, which listed the amount of payment, partial payment on the upcoming deliveries of goods (performance, services, services), the transfer of property rights, are subject to tax amounts presented by the seller of these goods (works, services), property rights.

The deposits are subject to tax amounts calculated by the tax agent specified in paragraph 8 of Article 161 of this Code, with the amount of payment, partial payment listed on the upcoming purchase of goods specified in paragraph 8 of Article 161 of this Code.

13. When changing the value of shipped (acquired) goods (performed works provided), transferred property rights towards a decrease, including in the event of a decrease in the price (tariff) and (or) reduction of the amount (volume) of shipped (acquired) goods ( The work provided, rendered to the services provided), transmitted property rights, deducts from the seller (buyer acting a tax agent in accordance with paragraph 8 of Article 161 of this Code, the tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) of these goods ( Work, services), property rights are subject to the difference between tax amounts calculated on the basis of the cost of shipped (acquired) goods (performed works provided for services) transmitted property rights before and after such a decrease.

With a change in the direction of increasing the cost of shipped goods (performed works rendered to the services provided), transferred property rights, including in the event of an increase in the price (tariff) and (or) increasing the number (volume) of shipped goods (performed works provided for services) transmitted Property rights, the difference between tax amounts, calculated on the basis of the cost of shipped goods (performed works, services rendered) transmitted property rights before and after such an increase, is subject to deduction from the buyer of these goods (works, services), property rights.

14. tax amounts calculated by the taxpayer when importing goods in terms of results tax periodwhich has expired 180 days from the date of release of these goods in accordance with the customs procedure of the issue for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the special economic zone in the Kaliningrad region, can be taken to deduct after the use of these goods for implementation operations recognized by taxation objects and subject to taxation in accordance with this chapter.

Comments to Art. 171 NK RF

Issues related to the legitimacy of the taxpayer by the taxpayer amounts of value added tax to deduct is the cornerstone of all law enforcement practices associated with calculus and the payment of this tax.

The procedure and conditions for the use of tax deductions are established in Articles 171 and 172 of the Tax Code of the Russian Federation. The taxpayer's right to deduct value added tax arises, if the goods (work, services) have been acquired for the implementation of transactions taxable for value added tax, as well as invoice issued in accordance with the requirements of Article 169 of the Tax Code of the Russian Federation. Until 01.01.2006 Also mandatory condition It was the availability of documents confirming the payment of value added tax.

Only when performing a set of listed conditions, the taxpayer has the right to present a value added tax to deduct. No other conditions for the use of tax deductions of the Tax Code of the Russian Federation does not provide.

In the Tax Code of the Russian Federation, such a condition as the implementation of taxable operations in the tax period is not directly fixed to apply tax deductions.

Nevertheless, the Ministry of Finance of Russia is still in a letter from 08.02.2005 No. 03-04-11 / 23, referring to paragraph 1 of Article 166 of the Tax Code of the Russian Federation, in accordance with which the amount of value added tax in determining the tax base in accordance with Articles 154 - 159 and 162 Tax Code of the Russian Federation is calculated as appropriate tax rate The percentage of the tax base, explained that if the taxpayer in the tax period, the tax base for value added tax does not calculate, then take to deduct the amount of value added tax paid by suppliers of goods (works, services), there is no reasonable grounds. In this regard, the specified tax deductions are made not earlier than that reporting period in which there are the tax base on value added tax.

This position of the Ministry of Finance of Russia has repeatedly confirmed later (see, for example, letters from 25.12.2007 No. 03-07-11 / 642, from 30.03.2007 No. 03-06-06-06 / 4 and from 02.09.2008 N 07-05 -06/191).

In 2009, the Ministry of Finance of Russia further consolidated this position.

The financial department in the letter dated 10.10.2009 No. 03-07-11 / 245 indicated that if the taxpayer in the tax period, the tax base for value added tax does not calculate, then take to deduct the amount of value added tax on purchased goods (works , Services) illegally.

At the same time, the specialists of the Ministry of Finance of Russia "modestly" noted that the directional view is of an information and explanatory nature and does not prevent the laws of tax legislation and fees in understanding, differing from the interpretation set forth in this letter.

The judicial practice formed on the question under consideration adheres to exactly another understanding of its permission.

It should be noted that, with uniformity of judicial practice, there are several justifications that the deduction of VAT can also be applied in the case of the tax period of taxable operations.

In the Resolution of the FAS of the Moscow District dated 17.03.2009 N Ka-A41 / 1603-09, the court indicated that in the absence of the tax object, the tax base is zero, which does not prevent the use of deduction.

FAS of the Moscow District in the decision of 11.03.2008 N Ka-A40 / 1244-08 and FAS Central District In the decision of 05.06.2008 N A64-4677 / 07-19 noted that by virtue of Article 174 of the Tax Code of the Russian Federation, the taxpayer must submit a declaration (and, accordingly, to determine tax obligations) According to the results of each tax period. Therefore, the absence in the period of operations taxable VAT cannot be the basis for refusing to apply deductions.

The Presidium of the Russian Federation in the decision of 03.05.2006 N 14996/05 indicated that, subject to those mentioned in Article 172 of the Russian Federation, the taxpayer's conditions were entitled to take to deduct out of the total value added tax payable to the budget, the tax amounts paid to suppliers of goods ( works, services). At the same time, the norms of chapter 21 of the Tax Code of the Russian Federation did not establish the dependence of tax deductions on purchased goods (works, services) from the actual calculation of tax on specific operations, for the implementation of which the data of goods (work, services) were acquired. The sale of goods (works, services) for specific operations in the same tax period is not by virtue of the law the condition for the use of tax deductions.

This position is supported, for example, in the resolutions of the FAS of the West Siberian District of June 29, 2009 No. F04-3824 / 2009 (9601-A70-42), the FAS of the Volga district from 06.07.2009 No. A57-56 / 2009 and the FAS of the North Caucasus District from 06/17/2009 N A32-24122 / 2008-45 / 421.

Note that the tax authorities are uniform in their position.

The management of the Federal Tax Service of Russia in Moscow in a letter dated 12.03.2009 N 16-15 / 021505 noted that the legislation does not associate the right to use tax deductions on purchased goods (works, services) with the immediate implementation of these goods (works, services) in the relevant tax Period.

The use of tax deductions in the absence of a taxpayer in the appropriate tax period the amounts of tax calculated to pay to the budget under Article 166 of the Tax Code of the Russian Federation, the legislation is not provided.

Consequently, the taxpayer has no right in the current tax period to deduct the amount of VAT in the absence of a tax period of operations that are subject to VAT, and (or) cash receipts increasing the tax base.

Thus, the specified tax deductions are made not earlier than that reporting period, in which the tax base of VAT arises.

IN judicial practice there are disputes regarding the taxpayer's right to tax deductions of VAT sums, if the invoice is invalid individual entrepreneur.

In a letter from 11.10.2004 No. 03-04-11 / 165, the Ministry of Finance of Russia clarified that individuals are not the treasures for value added tax.

Articles 169, 171-172 of the Tax Code of the Russian Federation have established conditions for the sale of taxpayers of their right to tax deductions.

Thus, individuals who do not have the status of an individual entrepreneur are not considered VAT payers and, accordingly, cannot invoice invoices on the amount of paid goods (works, services).

Based on the above and since without invoices, take to deduct VAT it is impossible, the rights to tax deductions of VAT sums, if the invoice is exhibited by an individual who is not an individual entrepreneur, there is no taxpayer.

In judicial practice there are disputes on the need for the purpose of the legitimacy of the application of tax deductions for conducting separate accounting amounts of value added tax on operations, both taxable and non-taxable data: the taxpayer simultaneously performs operations to purchase goods (works, services) to be taxed , and operations for the sale of securities (bills), freed from taxation on the basis of subparagraph 12 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation.

By subparagraph 12 of clause 2 of Article 149 of the Tax Code of the Russian Federation, it is not subject to taxation (exempt from taxation) implementation (as well as transfer, implementation, rendering for their own needs) in the territory of the Russian Federation shares in the authorized (share) capital of organizations, shares in mutual funds cooperatives and mutual investment funds, securities and urgent transaction tools (including forward, futures contracts, options).

Based on paragraph 1 of Article 39 of the Tax Code of the Russian Federation, the transfer of ownership of goods is recognized by the sale of goods.

Clause 3 of Article 38 of the Tax Code of the Russian Federation found that a product for the purposes of the Tax Code of the Russian Federation recognized any property implemented or intended for implementation.

Article 128 of the Civil Code of the Russian Federation consolidated that securities relate to property.

As indicated in the Ministry of Finance of Russia from 06.06.2005 No. 03-04-11 / 126, the transfer of ownership of the bill of third party, including in exchange for goods, in order to use VAT is recognized as the implementation of the bill exempted from taxation. Consequently, the taxpayer must apply the rules of paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

The management of the Federal Tax Service of Russia in Moscow in the letter dated 20.12.2004 No. 24-11 / 83009 also explains that when the third person's bill is transferred to the payment for purchased goods (works, services), the transmission organization arises an operation to implement securitywhich is not subject to VAT on the basis of subparagraph 12 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation.

From this letter, as well as the letters of MNS of Russia of 15.06.2004 No. 03-2-06 / 1/1372 / 22, it can be concluded that the taxpayer in this situation should apply the norms of paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

In court practice on this issue there is an opposite position.

The courts come to the conclusion that the provisions of paragraph 4 of Article 170 of the Tax Code of the Russian Federation are applied only if the taxpayer implements bills on sales contracts. In the event that a bill (both own and third parties) is used as a means of payment for purchased goods (works, services), the rules of paragraph 4 of Article 170 of the Tax Code of the Russian Federation are not subject to use.

This conclusion is confirmed by the residences of the FAS of the Moscow District of January 21, 2008 N Ka-A40 / 14500-07-P, FAS of the North-Western District of 10.06.2005 N A66-7746 / 2004, FAS of the Ural District of February 13, 2007 No. F09-481 / 07-C3, FAS of the Central District of 24.06.2008 N A48-4405 / 07-15.

Article 171. Tax deductions

1. The taxpayer has the right to reduce the total tax amount calculated in accordance with Article 166 of this Code, the tax deductions established by this article.

2. The deposits are subject to tax amounts submitted to the taxpayer in the acquisition of goods (works, services), as well as property rights in the territory of the Russian Federation or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in customs issuing customs procedures for domestic consumption (including taxes paid or payable by the taxpayer after 180 calendar days from the date of release of goods in accordance with the customs procedure of the issue for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the special economic zone in the Kaliningrad region), recycling for internal consumption, temporary import and processing outside the customs territory or when importing goods moved across the border of the Russian Federation without customs clearance, regarding:

2) goods (works, services) purchased for resale.

Paragraph is excluded.

2.1. The sums of taxes submitted to the taxpayer are subject to deductions for the purchase of services specified in paragraph 1 of Article 174.2 of this Code, from a foreign organization consisting of tax authorities in accordance with paragraph 4.6 of Article 83 of this Code, if there is a contract and (or) of the settlement document with Allocation of the tax amount and indication of the taxpayer identification number and the reason for the reason for the registration of a foreign organization, as well as documents for transferring payment, including the amount of tax, a foreign organization. Information on such foreign organizations (name, identification number of the taxpayer, the reason for the reason for registration and the date of registration in tax authorities) are posted on the official website of the federal executive authority authorized to control and supervision in the field of taxes and fees in information and telecommunications Network "Internet".

4.1. The deposits are subject to tax amounts calculated by taxpayers - by retail organizations on goods implemented by individuals - citizens of foreign countries specified in paragraph 1 of Article 169.1 of this Code, in the event of the export of the specified goods from the territory of the Russian Federation outside the customs territory of the Eurasian Economic Union (except The export of goods through the territories of the Member States of the Eurasian Economic Union) through the checkpoints through the state border of the Russian Federation.

The provisions of this paragraph apply to taxpayer buyers acting on the tax agent in accordance with paragraphs 2, 3 and 8 of Article 161 of this Code, as well as on the tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code.

Paragraphs fifth - the ninth has lost strength. - Federal Law of 24.11.2014 N 366-FZ.

Paragraph has lost strength. - Federal Law of 24.11.2014 N 366-FZ.

9. Excluded.

13. When changing the value of shipped (acquired) goods (performed works provided), transferred property rights towards a decrease, including in the event of a decrease in the price (tariff) and (or) reduction of the amount (volume) of shipped (acquired) goods ( work performed, services rendered) transmitted property rights, deductions from the seller (buyer acting a tax agent in accordance with paragraph 8 of Article 161 of this Code) of these goods (works, services), property rights are subject to the difference between tax amounts calculated on the basis of The cost of shipped (acquired) goods (work performed, services rendered) transmitted property rights before and after such a decrease.

14. The tax amounts calculated by the taxpayer during the import of goods on the basis of the tax period in which the expired 180-day period from the date of the issue of these goods in accordance with the customs procedure of the issue for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the special economic zone in The Kaliningrad region can be taken to deduct after the use of these goods for the implementation of operations recognized by taxation objects and subject to taxation in accordance with this chapter.

The provisions of Article 171 of this Code (as amended by the Federal Law of March 30, 2016, N 72-FZ) apply to legal relations arising from April 1, 2016 - see Part 2 of Article 2 of the Federal Law of March 30, 2016 N 72-FZ.

____________________________________________________________________
1. The taxpayer has the right to reduce the total tax amount calculated in accordance with Article 166 of this Code, the tax deductions established by this article.

2. The deposits are subject to tax amounts submitted to the taxpayer in the acquisition of goods (works, services), as well as property rights in the territory of the Russian Federation or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in customs issuing customs procedures for domestic consumption (including taxes paid or payable by the taxpayer after 180 calendar days from the date of release of goods in accordance with the customs procedure of the issue for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the special economic zone in the Kaliningrad region), recycling for internal consumption, temporary import and processing outside the customs territory or when importing goods moved across the border of the Russian Federation without customs clearance, regarding:
(Paragraph in the editorial office, enacted from January 1, 2011 Federal law dated November 27, 2010 N 306-FZ; as amended from October 1, 2014 by the Federal Law of July 21, 2014 N 238-FZ; As amended, the Federal Law of March 30, 2016 N 72-FZ.

1) goods (works, services), as well as property rights purchased for the implementation of operations recognized by the objects of taxation in accordance with this Head, with the exception of goods provided for by paragraph 2 of Article 170 of this Code (subparagraph in the editorial office entered into force from January 1 2001 by the Federal Law of December 29, 2000 N 166-FZ; as amended on May 30, 2002 by the Federal Law of 29 May 2002 N 57-FZ, the action applies to the relationship arising from January 1, 2002; supplemented From January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ;
2) goods (works, services) purchased for resale.

3. The deductions are subject to tax amounts paid in accordance with Article 173 of this Code by customers - tax agents (paragraph as amended by the Federal Law of December 29, 2000 N 166-FZ from January 1, 2001).

The right to these tax deductions have buyers - tax agents consisting of tax authorities and acting taxpayer in accordance with this chapter. Tax agents operating in paragraphs 4 and 5 of Article 161 of this Code do not have the right to incorporate tax deductions to the taxes paid for these operations (paragraph as amended from January 1, 2001 by the Federal Law of December 29 2000 N 166-FZ; supplemented from June 30, 2002 by the Federal Law of May 29, 2002 N 57-FZ, the action applies to the relationship arising from January 1, 2002; as amended, entered into force from January 1, 2006 by the Federal Law July 22, 2005 N 119-FZ.

The provisions of this clause are applied provided that goods (work, services), property rights were acquired by the taxpayer, which is a tax agent, for the purposes specified in paragraph 2 of this article, and when they acquired, it paid a tax in accordance with this Chapter (paragraph in The editors enacted from January 1, 2001 by the Federal Law of December 29, 2000 N 166-FZ; as amended by the Federal Law of November 26, 2008, No. 224-FZ from January 1, 2009.

4. The amount of taxes submitted by the taxpayer to the taxpayer - a foreign person who did not register in the tax authorities of the Russian Federation, when acquiring this taxpayer of goods (works, services), property rights or by it during the importation of goods to the territory of the Russian Federation and other territories under its jurisdiction, for its production goals or to implement it other activities (paragraph in the wording entered into force on January 1, 2001 by the Federal Law of December 29, 2000 N 166-FZ; supplemented from January 1, 2006 by federal law from On July 22, 2005, N 119-FZ; as amended, entered into force on January 1, 2011, the Federal Law of November 27, 2010 N 306-FZ.

5. The taxes submitted by the seller to the buyer and the goods paid by the seller will be subject to deductions to the buyer in the event of a return of these goods (including during the warranty period) to the seller or refusal. The amounts of tax paid when performing work (services) are also deducted, in case of refusal of these works (services).
The deposits are subject to tax amounts, calculated by the sellers and those paid to the budget with the amount of payment, partial payment on the account of the upcoming deliveries of goods (work, the provision of services) implemented in the territory of the Russian Federation, in case of changing the conditions or termination of the relevant contract and return the relevant amounts of advance payments (paragraph in the editorial office, enacted from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ.

The provisions of this paragraph apply to taxpayer buyers acting on the tax agent in accordance with paragraphs 2 and 3 of Article 161 of this Code (paragraph is additionally incorporated from January 1, 2008 by the Federal Law of May 17, 2007 N 85-FZ; in the editorial office introduced in Act from October 1, 2011 by the Federal Law of July 19, 2011 N 245-FZ.

6. The taxes submitted to the taxpayer to the taxpayer (developers or technical customers) are subject to deductions (developers or technical customers) when conducting capital construction (liquidation of fixed assets), assembly (disassembly), assembly (dismantling) of fixed assets, the tax authorities presented by taxpayer (work, Services) acquired by them for the implementation of construction and installation work, and the tax amounts submitted to the taxpayer when they acquire the objects of unfinished capital construction.
(Paragraph in the editorial office entered into force on October 1, 2011 by the Federal Law of July 19, 2011 N 245-FZ; as amended, entered into force from January 1, 2012 by the Federal Law of November 28, 2011 N 337-FZ.

In the case of reorganization of deductions for the successor (successors), the amount of the tax filed by the reorganized (reorganizable) organization on goods (work, services) acquired by the reorganized (reorganizable) organization to perform construction and installation works for their own consumption taken to deduct, but not accepted Reorganized (reorganized) Organization to deduct at the time of completion of the reorganization.

(Paragraph in the editorial office entered into force from January 1, 2015 by the Federal Law of November 24, 2014 N 366-FZ.

Paragraph is additionally included from October 1, 2011 by the Federal Law of July 19, 2011 N 245-FZ; It has been raised from January 1, 2015 - the Federal Law of November 24, 2014 N 366-FZ.

Paragraph is additionally included from October 1, 2013 by the Federal Law of July 23, 2013 N 216-FZ; It has been raised from January 1, 2015 - the Federal Law of November 24, 2014 N 366-FZ.

(The point in the editorial office entered into force from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ.

8. The deductions are subject to tax amounts calculated by the taxpayer with the amount of payment, partial payment obtained at the expense of the upcoming supplies of goods (works, services) (paragraphs in the wording entered into force on January 1, 2001 by the Federal Law of December 29, 2000 N 166- FZ; supplemented from June 30, 2002 by the Federal Law of May 29, 2002 N 57-FZ, the action applies to the relationship arising from January 1, 2002; as amended, entered into force from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ.

10. The taxes calculated by the taxpayer are subject to deductions in the absence of documents provided for in Article 165 of this Code, on the operations of the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code (item is additionally included from January 1, 2006 by the Federal Law July 22, 2005 N 119-FZ).

11. Details at the taxpayer who received as a contribution (contribution) to the authorized (share) capital (fund) property, intangible assets and property rights are subject to tax amounts that were restored by a shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of the article 170 of this Code, if they are used to carry out operations recognized by tax objects in accordance with this Chapter (item is additionally incorporated from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ).

12. The deductions from the taxpayer, which listed the amount of payment, partial payment to the upcoming deliveries of goods (performance, the provision of services), the transfer of property rights, are subject to tax amounts presented by the seller of these goods (works, services), property rights (item is additionally included with January 1, 2009 by the Federal Law of November 26, 2008 N 224-FZ).

13. When changing the value of shipped goods (performed works provided for services), transferred property rights to the side of the reduction, including in the event of a decrease in prices (tariffs) and (or) reduction of the amount (volume) of shipped goods (fulfilled services provided) Transferred property rights, deducts from the seller of these goods (works, services), property rights are subject to the difference between tax amounts calculated on the basis of the value of shipped goods (work performed, rendered services) transmitted property rights before and after such a decrease.

(Item is additionally included since October 1, 2011 by the Federal Law of July 19, 2011 N 245-FZ)
14. The tax amounts calculated by the taxpayer during the import of goods on the basis of the tax period in which the expired 180-day period from the date of the issue of these goods in accordance with the customs procedure of the issue for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the special economic zone in The Kaliningrad region can be taken to deduct after the use of these goods for the implementation of operations recognized by taxation objects and subject to taxation in accordance with this chapter.