Article 171. Tax deductions

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

2. The sums of tax submitted to the taxpayer are subject to deductions when purchasing goods (works, services), as well as property rights in the territory 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 procedures for internal 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 release 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), 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.

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 deposits are subject to tax amounts submitted to the taxpayer when purchasing services specified in paragraph 1 of Article 174.2 of this Code, a foreign organization consisting in tax authorities In accordance with paragraph 4.6 of Article 83 of this Code, if there is a contract and (or) of a settlement document with the allocation of the tax amount and the indication of the taxpayer's identification number and the reason for the reasons for the registration of a foreign organization, as well as documents for transferring payment, including the amount of tax, 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 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, 5 and 5.1 of Article 161 of this Code are not eligible for inclusion in tax deductions to taxes paid for these operations.

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.

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 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 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.

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.

The provisions of this paragraph applies to taxpayer buyers who actual tax agent in accordance with paragraphs 2, 3 and 8 of Article 161 of this Code, as well as tax agentsspecified in paragraphs 4, 5 and 5.1 of Article 161 of this Code.

6. Defays are subject to tax amounts submitted by the taxpayer by contractors (developers or technical customers) when conducting them capital construction (elimination of fixed assets), assembly (disassembly), installation (dismantling) of fixed assets, tax amounts made by taxpayer by goods (work, services), property rights acquired to perform construction and installation works, creating intangible assets, tax amounts presented The taxpayer when acquiring objects of unfinished capital construction, the tax amounts submitted to the taxpayer in the performance of work (provision of 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 deductions) When calculating the income tax.

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. - the federal law from 24.11.2014 N 366-FZ.

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.

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.

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. Defays from 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 established by paragraph 3 of Article 170 of this Code, if they are used to carry out operations recognized by taxation objects in accordance with this Head.

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 ( 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.

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.

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:

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. The deductions are subject to tax amounts paid in accordance with Article 173 of this Code by customers - tax agents.

The right to these tax deductions have buyers - tax agents consisting of 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 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.

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 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 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.

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.

The provisions of this clause apply to taxpayer buyers acting on the tax agent in accordance with paragraphs 2 and 3 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) 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.

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) 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 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. - Federal Law of 29.12.2000 N 166-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.

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.

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.

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. 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.

Do you think you are Russian? Born in the USSR and think that you are Russian, Ukrainian, Belarus? Not. This is not true.

You are actually Russian, Ukrainian or Belarusian. But you think you are a Jew.

Game? Incorrect word. The correct word "Imprinting".

The newborn associates itself with the features of the face that watches immediately after birth. This natural mechanism is peculiar to most living beings with vision.

The newborns in the USSR several first days have seen the mother at least the feeding time, and most of the time saw the faces of the personnel of the hospital. By a strange coincidence, they were (and remain so far) for the most part Jewish. Reception wild in its essence and efficiency.

All childhood you wondered why you live surrounded by nonsense people. Rare Jews on your way could do anything with you, because you stretched to them, and others repel. And now they can.

Fix it. You will not be able to - Imprint disposable and for life. It is difficult to understand this, instinct took shape when it was still very far to the ability to formulate. From the moment the words nor the details have been preserved. Only features left in the depths of memory. Thoves that you consider your relatives.

System and observer

We define the system as an object, the existence of which is no doubt.

The system observer is an object that is not part of the system observed by him, that is, defining its existence, among other things, the factors independent of the system.

The observer from the point of view of the system is a source of chaos - both the control effects and the consequences of observational measurements that have no causal relationship with the system.

The internal observer is a potentially achievable object for which inversion of observation channels and control exposure is possible.

An external observer is even a potentially unattainable object behind the system, which is beyond the horizon of the event event (spatial and temporary).

Hypothesis number 1. All-seeing eye

Suppose our universe is a system and it has an external observer. Then observation measurements can occur for example using the "gravitational radiation" permeating the universe from all sides. The cross section of the capture of "gravitational radiation" is proportional to the mass of the object, and the projection of the "shadow" from this capture to another object is perceived as the force of attraction. It will be proportional to the mass of the masses of objects and is inversely proportional to the distance between them, which determines the density of the "shadow".

The capture of the "gravitational radiation" object increases its chaoticity and is perceived by us as a flow of time. Object is an opaque for "gravitational radiation", the cross section of the capture of which is greater than the geometric size, inside the universe looks like a black hole.

Hypothesis number 2. Inner observer

It is possible that our universe observes itself. For example, with the help of pairs of quantum intricate particles separated in space as standards. Then the space between them is saturated with the likelihood of the existence of these particles of the process that reaches the maximum density at the intersection of the trajectories of these particles. The existence of these particles also means the absence of objects on the trajectories sufficiently great sections of the capture capable of absorbing these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

A third-party observation of an object approaching the horizon of the black hole event, if the defining factor of time in the universe is the "external observer", will slow down exactly two times - the shadow of the black hole will block exactly half the possible trajectories of "gravitational radiation". If the defining factor is the "internal observer", the shade will block the entire interaction path and the flow of the object falling into the black hole completely stops for view from the side.

The possibility of a combination of these hypotheses in one or another proportion is also not excluded.

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:

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 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".

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 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, 5 and 5.1 of Article 161 of this Code are not eligible for inclusion in tax deductions to taxes paid for these operations.

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.

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 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 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. 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.

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.

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.

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.

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.

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. 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.