Please clarify the provisions of paragraph 4, paragraph 6, Article 171 of the Tax Code of the Russian Federation: Tax amounts accepted by the taxpayer for deduction in relation to acquired or constructed fixed assets in the manner provided for by this chapter are subject to restoration in the cases and in the manner provided for in Article 171.1 of this Code.

Provisions of paragraph 4, paragraph 6 of Article 171 of the Tax Code of the Russian Federation: Tax amounts accepted by the taxpayer for deduction in relation to acquired or constructed fixed assets in the manner provided for by this chapter are subject to restoration in the cases and in the manner provided for in Article 171.1 of this Code.

This paragraph says that VAT needs to be restored if you begin to use the constructed facility in operations that are not subject to VAT. You can find out more in our recommendation “How to restore input VAT, previously accepted for deduction"

Rationale.

1.From Tax Code RF, part 2

Article 171. Tax deductions

Amounts of tax accepted by the taxpayer for deduction in relation to acquired or constructed fixed assets in the manner provided for by this chapter are subject to restoration in the cases and in the manner provided for in Article 171.1 of this Code.

Article 171.1. Restoration of tax amounts accepted for deduction in relation to acquired or constructed fixed assets

3. Restoration of tax amounts accepted by a taxpayer for deduction in relation to acquired or constructed fixed assets, in accordance with this article, is carried out if such fixed assets are subsequently used by this taxpayer to carry out operations specified in paragraph 2 of Article 170 of this Code , with the exception of fixed assets that are fully depreciated or at least 15 years have passed since their commissioning for such a taxpayer.

Article 170. The procedure for allocating tax amounts to costs of production and sale of goods (work, services)

2. Tax amounts presented to the buyer when purchasing goods (work, services), including fixed assets and intangible assets, or actually paid when importing goods, including fixed assets and intangible assets, into the territory Russian Federation, are taken into account in the cost of such goods (works, services), including fixed assets and intangible assets, in the following cases:

1) acquisition (import) of goods (work, services), including fixed assets and intangible assets used for operations for the production and (or) sale (as well as transfer, performance, provision for one’s own needs) of goods (work, services) , not subject to taxation (exempt from taxation);

2) acquisition (import) of goods (work, services), including fixed assets and intangible assets used for operations for the production and (or) sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation;

3) acquisition (import) of goods (work, services), including fixed assets and intangible assets, by persons who are not taxpayers of value added tax or who are exempt from fulfilling taxpayer obligations for the calculation and payment of tax;

4) acquisition (import) of goods (work, services), including fixed assets and intangible assets, property rights, for the production and (or) sale (transfer) of goods (works, services), operations for the sale (transfer) of which are not recognized as the sale of goods (work, services) in accordance with paragraph 2 of Article 146 of this Code, unless otherwise established by this chapter;

5) acquisition by banks applying the tax accounting procedure provided for in paragraph 5 of this article of goods, including fixed assets and intangible assets, property rights, which are subsequently sold by banks before the start of use for the implementation of banking operations, for rental or prior to commissioning.

Olga Tsibizova, Deputy Director of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

“How to restore input VAT previously accepted for deduction”

Real estate

In a special procedure, restore VAT previously accepted for deduction:

• during the construction of immovable fixed assets with the involvement of contractors;
• during construction and installation work for own consumption associated with immovable fixed assets (for example, construction of a building using economic methods, reconstruction of a building);
• when purchasing goods (works, services) for construction and installation work.

Tax legislation provides for various algorithms for calculating amounts subject to recovery for the following situations:

• transfer of real estate as a contribution to the authorized capital (or to replenish the target capital non-profit organization);
• transition of the organization from the general taxation system to the special regime (as well as the beginning of the use of VAT exemption);
• use of real estate in transactions not subject to VAT;
• use of real estate simultaneously in taxable and non-VAT transactions.

A separate procedure for VAT recovery on immovable fixed assets applies:

• when an organization transitions from the general taxation system to UTII or simplified taxation;
• at the beginning of use by the organization using common system taxation, VAT exemption.

In these cases, input VAT on immovable fixed assets built or acquired must be restored in the manner prescribed for movable fixed assets. That is, based on their residual value and one-time: in the last quarter before the transition to a special tax regime or the beginning of the use of tax exemption (paragraph 9, paragraph 3, article 170 of the Tax Code of the Russian Federation). The provisions of the Tax Code of the Russian Federation, which allow extending the VAT recovery period to 10 years, do not apply in such situations.

Similar explanations are contained in letters of the Ministry of Finance of Russia dated June 5, 2007 No. 03-07-11/150 and the Federal Tax Service of Russia dated December 13, 2012 No. ED-4-3/21229. The legality of this approach is confirmed by Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 1, 2011 No. 10462/11.

A special procedure for the restoration of input VAT is provided for real estate in respect of which the following conditions are met:

• the organization begins to use the facility in non-VAT-taxable transactions before the expiration of the 15-year period from the date of its commissioning;
• Before the expiration of the 15-year period from the date of commissioning, the organization carries out reconstruction (modernization) of the facility.

VAT must be restored within 10 years from the moment when the organization began to charge depreciation on real estate (in tax accounting). At the same time, for periods in which the property was excluded from depreciable property or was not used in operations exempt from VAT, the tax is not restored (clause 8 of Article 171.1 of the Tax Code of the Russian Federation).

Before excluding a property from depreciable property, calculate the VAT subject to restoration as follows:

For real estate objects operated for less than 15 years, construction and installation work for own consumption, as well as goods (work, services) purchased for construction and installation work, restore the tax in the manner provided for in paragraph 3

Calculate the amount of tax to be restored using the formula:

If during a calendar year real estate objects were not used in activities not subject to VAT, do not restore the tax on such objects for this year (letter of the Ministry of Finance of Russia dated September 11, 2013 No. 03-07-11/37461).

When restoring VAT on real estate objects that are simultaneously used in transactions subject to and not subject to VAT, the provisions of paragraph 9 of clause 4 of Article 170 of the Tax Code of the Russian Federation do not apply. That is, the organization must restore input VAT, even if the share of expenses on transactions not subject to VAT is less than five percent of the total expenses. This was stated in the letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-07-10/07.

VAT must be restored within 10 years from the moment when the organization began to charge depreciation on real estate (in tax accounting). This indicator - 10 years - is only relevant for deciding when to stop restoring the tax. In fact, the organization will have an obligation to restore VAT only starting from the year in which it begins to use real estate in transactions not subject to VAT. Until this moment, the indicator “Cost of shipped goods (work performed, services rendered, transferred property rights) not subject to VAT” will be equal to zero. This means that the result of the formula (VAT for recovery) will also be equal to zero. The indicator “Cost of shipped goods not subject to VAT” should be determined as of the end of each year in which the object was used in VAT-free transactions. After 10 years from the beginning of property depreciation, do not restore input VAT. This procedure is established by paragraph 3 of Article 171.1 of the Tax Code of the Russian Federation.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

Article 171 was supplemented by paragraph 2.1 from January 1, 2019 - Federal Law of November 27, 2017 N 335-FZ

2.1. Subject to deductions are tax amounts presented to the taxpayer when purchasing services specified in paragraph 1 of Article 174.2 of this Code from a foreign organization registered with tax authorities in accordance with paragraph 4.6 of Article 83 of this Code, in the presence of an agreement and (or) settlement document highlighting the amount of tax and indicating the taxpayer identification number and the reason code for registering the foreign organization, as well as documents for the transfer of payment, including the amount of tax, to the foreign organization . Information about such foreign organizations(Name, an identification number taxpayer, the reason code for registration and the date of registration with the tax authorities) are posted on the official website federal body executive power, authorized for control and supervision in the field of taxes and fees, in the information and telecommunications network "Internet".

Information about changes:

Article 171 was supplemented by paragraph 2.2 from April 15, 2019 - Federal Law of April 15, 2019 N 63-FZ

2.2. Subject to deductions are tax amounts presented to the taxpayer upon acquisition of goods (work, services) and (or) paid by him in accordance with Article 161 of this Code or upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, if acquired goods and (or) goods produced using the specified goods (works, services) are intended for further transfer free of charge into the ownership of the Russian Federation for the purposes of organizing and (or) carrying out scientific research in Antarctica.

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

Right to the specified tax deductions have buyers - tax agents registered with the tax authorities and acting as taxpayers in accordance with this chapter. Tax agents carrying out transactions specified in paragraphs 4 and 5.1 of Article 161 of this Code do not have the right to include in tax deductions the amounts of tax paid on these transactions.

The provisions of this paragraph apply provided that the goods (work, services), property rights were acquired by the taxpayer, who is a tax agent, for the purposes specified in paragraph 2 of this article, and upon their acquisition he paid the tax in accordance with this chapter or calculated the tax in accordance with paragraph two of paragraph 3.1 of Article 166 of this Code.

Information about changes:

4. Tax amounts presented by sellers to a taxpayer - a foreign person who is not registered with the tax authorities of the Russian Federation, upon the acquisition by the said taxpayer of goods (work, services), property rights or paid by him when importing goods into the territory of the Russian Federation and other territories are subject to deduction. located under its jurisdiction, for its production purposes or for its other activities.

The specified amounts of tax are subject to deduction or refund to the taxpayer - a foreign person after payment by the tax agent of the tax withheld from the income of this taxpayer, and only to the extent that the purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. The specified tax amounts are subject to deduction or refund, subject to the taxpayer's statement - foreign person registered with the tax authorities of the Russian Federation.

Information about changes:

Article 171 was supplemented by paragraph 4.1 from January 1, 2018 - Federal Law of November 27, 2017 N 341-FZ

4.1. Tax amounts calculated by taxpayers - organizations are subject to deductions retail by goods sold individuals- citizens of foreign states specified in paragraph 1 of Article 169.1 of this Code, in the event of 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 checkpoints across the State Border of the Russian Federation.

7. Tax amounts paid on business trip expenses (travel expenses to the place of residence) are subject to deductions. business trip and vice versa, including the costs of using bedding on trains, as well as the costs of renting residential premises) and entertainment expenses, which are accepted for deduction when calculating corporate income tax.

Paragraph two is no longer in force on January 1, 2015.

8. Tax amounts calculated by the taxpayer, tax agents specified in paragraphs 4 and 5.1 of Article 161 of this Code are subject to deductions from amounts of payment, partial payment received on account of future deliveries of goods (work, services), property rights.

10. Tax amounts calculated by the taxpayer in the absence of documents provided for in Article 165 of this Code for sales of goods (work, services) specified in paragraph 1 of Article 164 of this Code are subject to deductions.

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

12. Tax amounts presented by the seller of these goods (work, services), property rights are subject to deductions from a taxpayer who has transferred amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

Subject to deductions are the amounts of tax calculated by the tax agent specified in paragraph 8 of Article 161 of this Code from the amounts of payment, partial payment transferred on account of the upcoming purchase of goods specified in paragraph 8 of Article 161 of this Code.

13. If the cost of shipped (purchased) goods (work performed, services provided), transferred property rights changes downward, including in the event of a decrease in price (tariff) and (or) a decrease in the quantity (volume) of shipped (purchased) goods ( work performed, services provided), transferred property rights, deductions from the seller (buyer acting as a tax agent in accordance with paragraph 8 of Article 161 of this Code, tax agents specified in paragraphs 4 and 5.1 of Article 161 of this Code) of these goods (work, services), property rights are subject to the difference between the tax amounts calculated on the basis of the cost of goods shipped (purchased) (work performed, services rendered), transferred property rights to and after such a reduction.

If there is an increase in the cost of shipped goods (work performed, services rendered), transferred property rights, including in the event of an increase in price (tariff) and (or) an increase in the quantity (volume) of shipped goods (work performed, services rendered), transferred property rights, the difference between the tax amounts calculated based on the cost of shipped goods (work performed, services rendered), transferred property rights before and after such an increase, is subject to deduction from the buyer of these goods (work, services), property rights.

14. Tax amounts calculated by the taxpayer when importing goods based on the results tax period, in which the 180-day period has expired from the date of release of these goods in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of the free customs zone in the territory of the Special economic zone V Kaliningrad region, can be taken for deduction after using these goods to carry out transactions recognized as objects of taxation and subject to taxation in accordance with this chapter.

For tax deductions established by this article.

2. Tax amounts presented to the taxpayer upon acquisition of goods (work, services), as well as property rights on 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 release procedures for domestic consumption (including tax amounts paid or payable by the taxpayer after 180 calendar days from the date of release of goods in accordance with the customs procedure for 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 internal 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 (work, services), as well as property rights acquired for carrying out transactions recognized as objects of taxation in accordance with this chapter, with the exception of goods provided for in paragraph 2 of article of this Code;

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

The paragraph has been deleted. - the federal law dated December 29, 2000 N 166-FZ;

3) goods (works, services), as well as property rights acquired for the implementation of operations for the sale of works (services), the place of sale of which, in accordance with the article of this Code, is not recognized as the territory of the Russian Federation, with the exception of operations provided for by the article of this Code.

2.1. Subject to deductions are tax amounts presented to the taxpayer when purchasing services specified in paragraph 1 of Article 174.2 of this Code from a foreign organization registered with the tax authorities in accordance with paragraph 4.6 of Article of this Code, in the presence of an agreement and (or) a settlement document with a separate the amount of tax and indicating the taxpayer identification number and the reason code for registering the foreign organization, as well as documents for the transfer of payment, including the amount of tax, to the foreign organization. Information about such foreign organizations (name, taxpayer identification number, reason code for registration and date of registration with the tax authorities) is posted on the official website of the federal executive body authorized for control and supervision in the field of taxes and fees, in the information and telecommunications Internet network.

2.2. Tax amounts presented to the taxpayer upon acquisition of goods (work, services) and (or) paid by him in accordance with an article of this Code or upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction are subject to deductions, if the purchased goods and (or) goods produced using the specified goods (works, services) are intended for further transfer free of charge into the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

The right to these tax deductions is available to buyers - tax agents registered with the tax authorities and acting as taxpayers in accordance with this chapter. Tax agents carrying out operations specified in paragraphs 4, 5 and 5.1 of the article of this Code do not have the right to include in tax deductions the amounts of tax paid on these operations.

The provisions of this paragraph apply provided that the goods (work, services), property rights were acquired by the taxpayer, who is a tax agent, for the purposes specified in paragraph 2 of this article, and upon their acquisition he paid the tax in accordance with this chapter or calculated the tax in accordance with paragraph two of clause 3.1 of article of this Code.

4. Tax amounts presented by sellers to a taxpayer - a foreign person who is not registered with the tax authorities of the Russian Federation, upon the acquisition by the said taxpayer of goods (work, services), property rights or paid by him when importing goods into the territory of the Russian Federation and other territories are subject to deduction. located under its jurisdiction, for its production purposes or for its other activities.

The specified amounts of tax are subject to deduction or refund to the taxpayer - a foreign person after payment by the tax agent of the tax withheld from the income of this taxpayer, and only to the extent that the purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. These tax amounts are subject to deduction or refund provided that the taxpayer, a foreign person, is registered with the tax authorities of the Russian Federation.

4.1. Tax amounts calculated by taxpayers - retail trade organizations for goods sold to individuals - citizens of foreign states specified in paragraph 1 of Article 169.1 of this Code, are subject to deductions in the event of the export of these goods from the territory of the Russian Federation outside the customs territory of the Eurasian Economic Union (with the exception of export of goods through the territories of member states of the Eurasian Economic Union) through checkpoints across the State Border of the Russian Federation.

5. Tax amounts presented by the seller to the buyer and paid by the seller to the budget when selling goods are subject to deductions in the event of the return of these goods (including during the warranty period) to the seller or refusal of them. Tax amounts paid when performing work (rendering services) are also subject to deductions in the event of refusal of these works (services).

Subject to deductions are the amounts of tax calculated by sellers and paid by them to the budget from the amounts of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services) sold on the territory of the Russian Federation, in the event of a change in conditions or termination of the relevant contract and the return of the corresponding advance amounts payments.

6. Tax amounts presented to the taxpayer by contracting organizations (developers or technical customers) when carrying out capital construction(liquidation of fixed assets), assembly (disassembly), installation (dismantling) of fixed assets, tax amounts presented to the taxpayer for goods (works, services) acquired by him to perform construction and installation work, and tax amounts presented to the taxpayer upon acquisition of objects unfinished capital construction.

In the event of reorganization, tax amounts presented to the reorganized (reorganized) organization for goods (works, services) acquired by the reorganized (reorganized) organization to perform construction and installation work for its own consumption, accepted for deduction, but not accepted, are subject to deductions from the successor (successors). reorganized (reorganized) organization for deduction at the time of completion of the reorganization.

Subject to deductions are tax amounts calculated by taxpayers in accordance with paragraph 1 of Article of this Code when performing construction and installation work for their own consumption associated with property intended for carrying out operations taxed in accordance with this chapter, the cost of which is subject to inclusion in expenses (in including through depreciation deductions) when calculating corporate income tax.

Amounts of tax accepted by the taxpayer for deduction in relation to acquired or constructed fixed assets in the manner provided for by this chapter are subject to restoration in the cases and in the manner provided for in Article 171.1 of this Code.

Paragraphs five through nine are no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

7. Tax amounts paid on business trip expenses (travel expenses to and from the place of business travel, including expenses for the use of bedding on trains, as well as expenses for renting living quarters) and entertainment expenses accepted for deduction when calculating tax are subject to deductions. on the profits of organizations.

The paragraph is no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

8. Tax amounts calculated by the taxpayer, tax agents specified in paragraphs 4, 5 and 5.1 of the article of this Code are subject to deductions from amounts of payment, partial payment received on account of future deliveries of goods (work, services), property rights.

9. Excluded. - Federal Law of December 29, 2000 N 166-FZ.

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

12. Tax amounts presented by the seller of these goods (work, services), property rights are subject to deductions from a taxpayer who has transferred amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

13. If the cost of shipped (purchased) goods (work performed, services provided), transferred property rights changes downward, including in the event of a decrease in price (tariff) and (or) a decrease in the quantity (volume) of shipped (purchased) goods ( work performed, services provided), transferred property rights, deductions from the seller (buyer acting as a tax agent in accordance with paragraph 8 of Article of this Code, tax agents specified in paragraphs 4, 5 and 5.1 of Article of this Code) of these goods (works, services), property rights, the difference between the tax amounts calculated on the basis of the cost of shipped (purchased) goods (work performed, services rendered), transferred property rights before and after such a reduction is subject to.

If there is an increase in the cost of shipped goods (work performed, services rendered), transferred property rights, including in the event of an increase in price (tariff) and (or) an increase in the quantity (volume) of shipped goods (work performed, services rendered), transferred property rights, the difference between the tax amounts calculated based on the cost of shipped goods (work performed, services rendered), transferred property rights before and after such an increase, is subject to deduction from the buyer of these goods (work, services), property rights.

14. Amounts of tax calculated by the taxpayer upon import of goods based on the results of the tax period in which the 180-day period has expired from the date of release of these goods in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in Kaliningrad region, can be taken for deduction after using these goods to carry out transactions recognized as objects of taxation and subject to taxation in accordance with this chapter.

Do you think you are Russian? Were you born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is wrong.

Are you actually Russian, Ukrainian or Belarusian? But do you think that you are a Jew?

Game? Wrong word. The correct word is “imprinting”.

The newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living creatures with vision.

Newborns in the USSR saw their mother for a minimum of feeding time during the first few days, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. The technique is wild in its essence and effectiveness.

Throughout your childhood, you wondered why you lived surrounded by strangers. The rare Jews on your way could do whatever they wanted with you, because you were drawn to them, and pushed others away. Yes, even now they can.

You cannot fix this - imprinting is one-time and for life. It’s difficult to understand; the instinct took shape when you were still very far from being able to formulate it. From that moment, no words or details were preserved. Only facial features remained in the depths of memory. Those traits that you consider to be your own.

System and observer

Let's define a system as an object whose existence is beyond doubt.

An observer of a system is an object that is not part of the system it observes, that is, it determines its existence through factors independent of the system.

The observer, from the point of view of the system, is a source of chaos - both control actions and the consequences of observational measurements that do not have a cause-and-effect relationship with the system.

An internal observer is an object potentially accessible to the system in relation to which inversion of observation and control channels is possible.

An external observer is an object, even potentially unattainable for the system, located beyond the system’s event horizon (spatial and temporal).

Hypothesis No. 1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can occur, for example, with the help of “gravitational radiation” penetrating the universe from all sides from the outside. 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 onto another object is perceived as an attractive force. It will be proportional to the product of the masses of the objects and inversely proportional to the distance between them, which determines the density of the “shadow”.

The capture of “gravitational radiation” by an object increases its chaos and is perceived by us as the passage of time. An object opaque to “gravitational radiation”, the capture cross section of which is larger than its geometric size, looks like a black hole inside the universe.

Hypothesis No. 2. Inner Observer

It is possible that our universe is observing itself. For example, using pairs of quantum entangled particles separated in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, reaching its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means that there is no capture cross section on the trajectories of objects that is large enough to absorb these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

An outside observation of an object approaching the event horizon of a black hole, if the determining factor of time in the universe is an “external observer,” will slow down exactly twice - the shadow of the black hole will block exactly half of the possible trajectories of “gravitational radiation.” If the determining factor is the “internal observer,” then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the outside.

It is also possible that these hypotheses can be combined in one proportion or another.

Tax Code, N 117-FZ | Art. 171 Tax Code of the Russian Federation

Article 171 of the Tax Code of the Russian Federation. Tax deductions ( current edition)

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

2. Tax amounts presented to the taxpayer upon acquisition of goods (work, services), as well as property rights on 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 release procedures for domestic consumption (including tax amounts paid or payable by the taxpayer after 180 calendar days from the date of release of goods in accordance with the customs procedure for 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 internal 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 (work, services), as well as property rights acquired for carrying out transactions recognized as objects of taxation 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.

The paragraph has been deleted. - Federal Law of December 29, 2000 N 166-FZ;

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

2.1. Subject to deductions are tax amounts presented to the taxpayer when purchasing services specified in paragraph 1 of Article 174.2 of this Code from a foreign organization registered with the tax authorities in accordance with paragraph 4.6 of Article 83 of this Code, in the presence of an agreement and (or) payment document with highlighting the amount of tax and indicating the taxpayer identification number and the reason code for registering the foreign organization, as well as documents for the transfer of payment, including the amount of tax, to the foreign organization. Information about such foreign organizations (name, taxpayer identification number, reason code for registration and date of registration with the tax authorities) is posted on the official website of the federal executive body authorized for control and supervision in the field of taxes and fees, in the information and telecommunications Internet network.

2.2. Subject to deductions are tax amounts presented to the taxpayer upon acquisition of goods (work, services) and (or) paid by him in accordance with Article 161 of this Code or upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, if acquired goods and (or) goods produced using the specified goods (works, services) are intended for further transfer free of charge into the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

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

The right to these tax deductions is available to buyers - tax agents registered with the tax authorities and acting as taxpayers in accordance with this chapter. Tax agents carrying out transactions specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code do not have the right to include in tax deductions the amounts of tax paid on these transactions.

The provisions of this paragraph apply provided that the goods (work, services), property rights were acquired by the taxpayer, who is a tax agent, for the purposes specified in paragraph 2 of this article, and upon their acquisition he paid the tax in accordance with this chapter or calculated the tax in accordance with paragraph two of paragraph 3.1 of Article 166 of this Code.

4. Tax amounts presented by sellers to a taxpayer - a foreign person who is not registered with the tax authorities of the Russian Federation, upon the acquisition by the said taxpayer of goods (work, services), property rights or paid by him when importing goods into the territory of the Russian Federation and other territories are subject to deduction. located under its jurisdiction, for its production purposes or for its other activities.

The specified amounts of tax are subject to deduction or refund to the taxpayer - a foreign person after payment by the tax agent of the tax withheld from the income of this taxpayer, and only to the extent that the purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. These tax amounts are subject to deduction or refund provided that the taxpayer, a foreign person, is registered with the tax authorities of the Russian Federation.

4.1. Subject to deductions are tax amounts calculated by taxpayers - retail trade organizations for goods sold to individuals - citizens of foreign states specified in paragraph 1 of Article 169.1 of this Code, in the event of export of these goods from the territory of the Russian Federation outside the customs territory of the Eurasian Economic Union (with the exception of export of goods through the territories of member states of the Eurasian Economic Union) through checkpoints across the State Border of the Russian Federation.

5. Tax amounts presented by the seller to the buyer and paid by the seller to the budget when selling goods are subject to deductions in the event of the return of these goods (including during the warranty period) to the seller or refusal of them. Tax amounts paid when performing work (rendering services) are also subject to deductions in the event of refusal of these works (services).

Subject to deductions are the amounts of tax calculated by sellers and paid by them to the budget from the amounts of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services) sold on the territory of the Russian Federation, in the event of a change in conditions or termination of the relevant contract and the return of the corresponding advance amounts payments.

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

6. Tax amounts presented to the taxpayer by contractors (developers or technical customers) during capital construction (liquidation of fixed assets), assembly (disassembly), installation (dismantling) of fixed assets, tax amounts presented to the taxpayer for goods (work, services), property rights acquired for the performance of construction and installation work, the creation of intangible assets, the amount of tax presented to the taxpayer when acquiring objects of unfinished capital construction, the amount of tax presented to the taxpayer when performing work (rendering services) to create an intangible asset.

In the event of reorganization, tax amounts presented to the reorganized (reorganized) organization for goods (works, services), property rights acquired by the reorganized (reorganized) organization to perform construction and installation work for its own consumption, create intangible assets, accepted for deduction, but not accepted for deduction by the reorganized (reorganized) organization at the time of completion of the reorganization.

Subject to deductions are tax amounts calculated by taxpayers in accordance with paragraph 1 of Article 166 of this Code when performing construction and installation work for their own consumption related to property intended for carrying out transactions taxed in accordance with this chapter, the cost of which is subject to inclusion in expenses ( including through depreciation deductions) when calculating corporate income tax.

Amounts of tax accepted by the taxpayer for deduction in relation to acquired or constructed fixed assets in the manner provided for by this chapter are subject to restoration in the cases and in the manner provided for in Article 171.1 of this Code.

Paragraphs five through nine are no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

7. Tax amounts paid on business trip expenses (travel expenses to and from the place of business travel, including expenses for the use of bedding on trains, as well as expenses for renting living quarters) and entertainment expenses accepted for deduction when calculating tax are subject to deductions. on the profits of organizations.

The paragraph is no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

8. Tax amounts calculated by the taxpayer, tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code are subject to deductions from amounts of payment, partial payment received on account of future deliveries of goods (work, services), property rights.

9. Excluded. - Federal Law of December 29, 2000 N 166-FZ.

10. Tax amounts calculated by the taxpayer in the absence of documents provided for in Article 165 of this Code for sales of goods (work, services) specified in paragraph 1 of Article 164 of this Code are subject to deductions.

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

12. Tax amounts presented by the seller of these goods (work, services), property rights are subject to deductions from a taxpayer who has transferred amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

Subject to deductions are the amounts of tax calculated by the tax agent specified in paragraph 8 of Article 161 of this Code from the amounts of payment, partial payment transferred on account of the upcoming purchase of goods specified in paragraph 8 of Article 161 of this Code.

13. If the cost of shipped (purchased) goods (work performed, services provided), transferred property rights changes downward, including in the event of a decrease in price (tariff) and (or) a decrease in the quantity (volume) of shipped (purchased) goods ( work performed, services provided), transferred property rights, deductions from the seller (buyer acting as a tax agent in accordance with paragraph 8 of Article 161 of this Code, tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) of these goods ( works, services), property rights are subject to the difference between the tax amounts calculated on the basis of the cost of goods shipped (purchased) (work performed, services rendered), transferred property rights before and after such a reduction.