Your income and expenses for business operations only those individual entrepreneurs who use common system taxation. Entrepreneurs applying special modes(for example, simplified), you should not keep such a book. According to the provisions of the Tax Code of the Russian Federation, the tax authority can request, and the taxpayer must provide a ledger only if the inspectorate conducts an on-site or cameral tax audit... The deadline for submitting the book is 10 working days. A cameral audit is an audit carried out within 3 months from the date of submission of the declaration without any special decision of the head of the tax authority. It is held at the location of the tax office. For such inspections, there is a clearly limited list of cases when the inspector may require any documents:

• need to confirm tax incentives, and the inspector requires the relevant documents;
• the inspector requires documents that were to be submitted along with the tax return;
• the inspector requires documents that can confirm the legality of VAT tax deductions, if they are claimed for refund;
• the inspector requires documents confirming the need to pay tax in connection with the use of natural resources.

So, within the framework office check VAT declarations of individual entrepreneurs may be faced with the claim of the book of income and expenses from them. The question of whether such a claim is legitimate in principle is currently considered controversial. The Inspectorate believes that the ledger reflects the firm's acceptance of goods on the balance sheet in order to apply the VAT tax deduction. Indeed, in order to present tax for deduction (to return part of it), individual entrepreneurs must fulfill the conditions provided for by the Tax Code. Namely, to reflect transactions for the purchase of goods, works, services in the ledger. From this, the tax authorities conclude that the income-expense book is a document that can confirm the right of an individual entrepreneur to a tax deduction, which means that they can demand it as part of an in-house audit. And if the entrepreneur does not present the book, he faces a fine of 200 rubles, as well as a refusal to apply the right to deduction. However, most judgments such refusal of the inspection to apply the individual entrepreneur the right to a VAT tax deduction is recognized as unlawful. The judges believe that the right to deduction is due to the presence of the individual entrepreneur with documents specified in the law, to which the book of income and expenses does not apply. And they conclude that the tax inspectorate has no right to claim the book as part of a desk audit. But during an on-site inspection, the inspectorate may request a ledger, since during such inspections, the powers of the tax authorities are somewhat broader than with cameral ones. On-site inspection is an inspection carried out at the location of the taxpayer and only by decision of the head of the tax authority. In the course of such an inspection, the employees of the inspectorates can familiarize themselves with any documents related to the payment and calculation of taxes. The inspector evaluates and compares information that is important in order to draw conclusions about the correctness of the tax calculation. However, it should be noted that even when on-site inspection according to the VAT declaration, the inspector has no special grounds for claiming the book of income and expenses, because it is not related to the calculation of VAT, and is kept primarily for calculation tax base for personal income tax. For the application of VAT, the individual entrepreneur, in particular, maintains another book - the book of purchases and sales. So, during a VAT audit, the tax authority may request a book of income and expenses - this is a common situation. Based judicial practice, the entrepreneur has the right not to provide the book to the auditors. But at the same time, the inspectorate will most likely fine him and deny the right to deduction, after which he will have to challenge the decision tax office in a court. There are court decisions taken in such situations in favor of the taxpayer.

Is it possible to deduct VAT if the payment was made in goods and not in money?

Article 171 of the Tax Code of the Russian Federation 2016 is devoted to deductions. These are the amounts of tax paid by which you can reduce its amount. According to clause 12 of this article, the amounts for the goods paid by this taxpayer are deducted from the already paid VAT. The deduction amount is calculated based on the invoices issued by the sellers. Documents must confirm the fact of payment. What to do if the settlement with the seller is made not in money, but in goods? Does it turn out that because of this it is impossible to get a tax deduction for VAT? The conclusions of the Ministry of Finance and the Supreme Arbitration Court of the Russian Federation on this issue differ. In one of the letters, the Ministry of Finance explained that it would not be possible to receive a deduction in such a situation, because the taxpayer would not have a payment order confirming the amount paid. However, the Supreme Arbitration Court of the Russian Federation explained the situation differently. According to the Plenum, Article 171 of the Tax Code of the Russian Federation 2016 does not contain an indication that the right to deduction arises only when paying for goods in monetary form... The plenum considered that if the calculation was made in kind, for example, goods or products, this does not mean that the buyer is deprived of the right to a tax deduction. So it turns out that tax services in their activities they must be guided by the Resolution of the Plenum of the Supreme Arbitration Court No. 33 of 05/30/14 and accept VAT deduction from buyers-taxpayers who have received payment in kind. The question of how these taxpayers can prove their right to deduction remains unresolved. So far, the following solution is presented: payers need to register invoices for non-cash payments in the purchase book and indicate the corresponding deductions in equivalent cash in the current declaration. This procedure is not legally enshrined, but so far it is the only option that makes it possible not to neglect the right to deduct VAT for those taxpayers who accept payments in products and not in money.

Can a tenant company receive a VAT deduction if it replaces wooden windows with plastic ones at its own expense?

Consider modern legal regulations to keep the comments up to date. According to the rules (), which are in effect by default, unless the lease provides otherwise, the tenant, using the premises entrusted to him, at his own expense carries out its current repairs and bears all the costs of maintaining the property. However, work on changing wooden windows cannot be called routine repairs. Such work refers to the overhaul of the premises. Overhaul involves replacing obsolete, worn-out structural elements of a building (room) with newer, more practical and durable ones. If necessary, you can overhaul individual elements or parts of the building, such as window blocks. So, a complete change of dilapidated windows is overhaul... And such repairs are paid by the landlord. If the tenant has replaced the windows at his own expense, then after the expiration of the lease, he has the right to demand compensation from the lessor for his expenses. After all, such a replacement is an inseparable improvement of the property owned by the tenant. Since the rental company reimburses the costs of replacing windows, it has the right to include the cost of replacing them in expenses when calculating income tax. This expense is confirmed by an estimate, an act of acceptance of the work performed, a work contract, an order from the head of the company to carry out repairs and similar documents. Since the payment for the repair was made by the tenant company, it is she, and not the lessor, who has the right to deduct VAT. The landlord simply reimburses her for the actual costs incurred. The deduction of VAT paid by the tenant company when installing new windows is provided on the general basis contained in article 171 of the Tax Code of the Russian Federation 2016 with comments. According to para. 1 clause 6 of this article, the deduction applies to the amounts of tax presented to the taxpayer by contractors when carrying out capital construction, installation of fixed assets of the company. Deductions are also subject to the amount of tax on goods purchased for construction and installation work. So, based on the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and comments, we can draw a conclusion. It turns out that if these conditions are met, the tenant company can apply a deduction in terms of the tax included in the cost of construction and installation work for replacing windows. The fact that the lessee ultimately transfers the indivisible improvements to the premises made at his own expense to the lessor does not affect his right to receive a tax deduction. It is also not important that the costs incurred will subsequently (after the expiration of the lease) be compensated by the lessor. The work on the replacement of windows was carried out at the expense of the tenant, who paid the VAT included by the contractors in their cost. This means that the tenant company has the right to receive a tax deduction for the period when settlements with contractors were made.

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

2. Deductions are subject to the tax amounts presented to the taxpayer when purchasing goods (works, services), as well as property rights within the territory of Russian Federation or paid by a taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in customs procedures for release for domestic consumption (including tax amounts paid or payable by a 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 acquired for carrying out operations 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;

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 ...

The fourth paragraph is deleted.

2.1. Deductions are subject to the tax amounts presented to the taxpayer when purchasing the services specified in paragraph 1 of Article 174.2 of this Code from a foreign organization registered with tax authorities in accordance with, in the presence of an agreement and (or) a settlement document with the allocation of the tax amount and indicating the taxpayer identification number and the code of the reason for registering a foreign organization, as well as documents for transferring payment, including the amount of tax, of a foreign organization. Information about such foreign organizations(name, taxpayer identification number, registration reason code and tax registration date) 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".

2.2. Deductions are subject to the amounts of tax presented to the taxpayer when purchasing goods (works, services) and (or) paid by him 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, if the acquired goods and (or) goods produced using these 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. Deductions are subject to tax amounts paid in accordance with Article 173 of this Code by tax agents specified in paragraphs 2, 3 and 6 of Article 161 of this Code, as well as those calculated by tax agents specified in paragraph 8 of Article 161 of this Code.

Buyers - tax agents registered with the tax authorities and acting as a taxpayer in accordance with this chapter have the right to these tax deductions. Tax agents carrying out the operations specified in clauses 4, 5 and 5.1 of Article 161 of this Code are not entitled to include in tax deductions the amounts of tax paid on these operations.

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

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

The specified amounts of tax are subject to deduction or refund to a taxpayer - a foreign person after the tax agent has paid 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 services) sold to the tax agent withholding tax. The specified amounts of tax are subject to deduction or refund, subject to the statement of the taxpayer - foreign person registered with the tax authorities of the Russian Federation.

4.1. Deductions are subject to tax amounts calculated by taxpayers - organizations retail for goods sold individuals- to citizens of foreign states specified in paragraph 1 of Article 169.1 of this Code, in the case 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 the member states of the Eurasian Economic Union) through checkpoints across the State border of the Russian Federation.

5. Deductions are subject to the tax amounts presented by the seller to the buyer and paid by the seller to the budget during the sale of goods, in the event of the return of these goods (including during the warranty period) to the seller or refusal from them. Deductions are also subject to the amount of tax paid in the performance of work (provision of services), in case of refusal of these works (services).

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

This clause applies to taxpayer buyers acting tax agent in accordance with paragraphs 2, 3 and 8 of Article 161 of this Code, as well as for tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code.

6. Subject to deductions are the 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 (works, services) acquired by him for the performance of construction and installation works, and the amount of tax charged to the taxpayer when he acquired objects of unfinished capital construction.

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

Deductions are subject to 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 operations taxed in accordance with this chapter, the cost of which is to be included in expenses ( including through depreciation deductions) when calculating corporate income tax.

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

7. Deductions are subject to tax amounts paid on travel expenses (travel expenses business trip and vice versa, including the cost of using bedding on trains, as well as the cost of renting a dwelling) and entertainment expenses deducted when calculating corporate income tax.

8. Deductions are subject to the amount of tax calculated by the taxpayer, tax agents, from the amount of payment, partial payment received on account of the forthcoming deliveries of goods (works, services), property rights.

9. Deleted.

10. Deductions are subject to the tax amounts calculated by the taxpayer in the absence of the documents provided for in Article 165 of this Code for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code.

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

12. Deductions from a taxpayer who transferred the amount of payment, partial payment on account of the forthcoming supply of goods (performance of work, provision of services), transfer of property rights, are subject to the amount of tax presented by the seller of these goods (works, services), property rights.

Deductions are subject to the tax amounts 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 forthcoming purchase of goods specified in paragraph 8 of Article 161 of this Code.

13. When the cost of shipped (purchased) goods (work performed, services rendered) changes, property rights transferred downward, including in the event of a decrease in the price (tariff) and (or) a decrease in the number (volume) of shipped (purchased) goods ( of work performed, services rendered), transferred property rights, deductions from the seller (the 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 amounts of tax calculated on the basis of the value of the shipped (purchased) goods (work performed, services rendered), transferred property rights before and after such a reduction.

When the cost of goods shipped (work performed, services rendered) changes upward, property rights transferred, including in the case of an increase in the price (tariff) and (or) an increase in the number (volume) of goods shipped (work performed, services rendered), transferred property rights, the difference between the tax amounts calculated on the basis of the value of the goods shipped (work performed, services rendered), transferred property rights before and after such an increase, shall be deducted from the buyer of these goods (works, services), property rights.

14. Amounts of tax 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 in the Kaliningrad Region, may be deducted after the use of these goods for implementation transactions recognized as objects of taxation and subject to taxation in accordance with this chapter.

Yurguru.ru / tax code RF / Chapter 21. Value added tax / Article 171. Tax deductions

Tax Code of the Russian Federation. Chapter 21. Value Added Tax

Article 171. Tax deductions

1. A 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. Deductions are subject to the tax amounts presented 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 into the territory of the Russian Federation and other territories under its jurisdiction, in the customs procedures for release 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 acquired for carrying out operations 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.

3. Deductions are subject to tax amounts paid in accordance with Article 173 of this Code by buyers - tax agents.

Buyers - tax agents registered with the tax authorities and acting as a taxpayer in accordance with this chapter have the right to these tax deductions. Tax agents carrying out the operations specified in paragraphs 4 and 5 of Article 161 of this Code are not entitled to include in tax deductions the amounts of tax paid on these operations.

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

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

The specified amounts of tax are subject to deduction or refund to a taxpayer - a foreign person after the tax agent has paid 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 services) sold to the tax agent withholding tax. The indicated amounts of tax are subject to deduction or refund, subject to the registration of the taxpayer - a foreign person, with the tax authorities of the Russian Federation.

5. Deductions are subject to the tax amounts presented by the seller to the buyer and paid by the seller to the budget during the sale of goods, in the event of the return of these goods (including during the warranty period) to the seller or refusal from them. Deductions are also subject to the amount of tax paid in the performance of work (provision of services), in case of refusal of these works (services).

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

The provisions of this paragraph apply to buyers-taxpayers acting as a tax agent in accordance with paragraph 2 of Article 161 of this Code.

6. Subject to deductions are the tax amounts presented to the taxpayer by contractors (customers-developers) when they carry out capital construction, assembly (installation) of fixed assets, the amount of tax presented to the taxpayer for goods (work, services) purchased by him for construction and installation work , and the amount of tax presented to the taxpayer when he acquires objects of unfinished capital construction.

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

Deductions are subject to 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 operations taxed in accordance with this Chapter, the cost of which is to be included in expenses ( including through depreciation deductions) when calculating corporate income tax.

The amounts of tax presented to the taxpayer when contractors carry out capital construction of real estate objects (fixed assets), upon acquisition real estate(with the exception of aircraft, ships and inland navigation vessels, as well as space objects) calculated by the taxpayer when performing construction and installation work for his own consumption, accepted for deduction in the manner prescribed by this Chapter, are subject to restoration if the specified real estate objects ( 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 completely depreciated or at least 15 years have passed since the moment they were put into operation for this taxpayer.

In the case specified in paragraph four of this clause, the taxpayer is obliged at the end of each calendar year within ten years starting from the year in which the moment specified in clause 4 of Article 259 of this Code came, in tax return submitted to the tax authorities at the place of its registration for the last tax period of each calendar year out of ten, reflect the recovered tax amount. The calculation of the amount of tax to be restored and paid to the budget is made on the basis of one tenth of the amount of tax accepted for deduction, in the appropriate proportion. The specified share is determined based on the value of the goods shipped (work performed, services rendered), transferred property rights, not taxable and specified in paragraph 2 of Article 170 of this Code, in total cost goods (works, services), property rights, shipped (transferred) for a calendar year. The amount of tax subject to recovery is not included in the value of this property, but is taken into account as part of other expenses in accordance with Article 264 of this Code.

7. Subject to deductions are the amounts of tax paid on business trip expenses (travel expenses to the place of business trip and back, including expenses for using bedding on trains, as well as expenses for renting living quarters) and entertainment expenses deductible when calculating tax for the profit of organizations.

In the event that, in accordance with Chapter 25 of this Code, expenses are accepted for taxation purposes according to the standards, the amounts of tax on such expenses are subject to deduction in the amount corresponding to the specified rates.

8. Deductions are subject to the amount of tax calculated by the taxpayer from the amount of payment, partial payment received on account of the forthcoming deliveries of goods (works, services).

10. Deductions are subject to the tax amounts calculated by the taxpayer in the absence of the documents provided for in Article 165 of this Code for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code.

11. Deductions from a taxpayer who received property, intangible assets and property rights as a contribution (contribution) to the authorized (pooled) capital (fund) are subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner prescribed 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. Deductions from a taxpayer who transferred the amount of payment, partial payment on account of the forthcoming supply of goods (performance of work, provision of services), transfer of property rights, are subject to the amount of tax presented by the seller of these goods (works, services), property rights.

Article 171 of the Tax Code of the Russian Federation Tax deductions- the full text of the document with comments from lawyers and the opportunity to exchange views with professionals in the field of law, ask questions or express your opinion on the articles of regulatory legal acts, study the comments of colleagues.

Other articles of Chapter 21. Value added tax.

1. A 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. Deductions are subject to the tax amounts presented 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 into the territory of the Russian Federation and other territories under its jurisdiction, in the customs procedures for release for domestic consumption (including tax amounts paid or payable by a 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 a 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 acquired for carrying out operations 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 is excluded. - 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 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. Deductions are subject to the tax amounts presented to the taxpayer when purchasing the 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) a settlement document with the allocation of the tax amount and the indication of the taxpayer identification number and the code of the reason for registering a foreign organization, as well as documents for transferring payment, including the amount of tax, to a foreign organization. Information about such foreign organizations (name, taxpayer identification number, code of the reason for registration and the date of registration with 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 information and telecommunication the Internet.

2.2. Deductions are subject to the amounts of tax presented to the taxpayer when purchasing goods (works, services) and (or) paid by him 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, if the acquired goods and (or) goods produced using these 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. Deductions are subject to 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 those calculated by tax agents specified in paragraph 8 of Article 161 of this Code.

Buyers - tax agents registered with the tax authorities and acting as a taxpayer in accordance with this chapter have the right to these tax deductions. Tax agents carrying out the operations specified in clauses 4, 5 and 5.1 of Article 161 of this Code are not entitled to include in tax deductions the amounts of tax paid on these operations.

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

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

The specified amounts of tax are subject to deduction or refund to a taxpayer - a foreign person after the tax agent has paid 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 services) sold to the tax agent withholding tax. The indicated amounts of tax are subject to deduction or refund, subject to the registration of the taxpayer - a foreign person, with the tax authorities of the Russian Federation.

4.1. Deductions are subject to 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 case 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 territory of the member states of the Eurasian Economic Union) through checkpoints across the State border of the Russian Federation.

5. Deductions are subject to the tax amounts presented by the seller to the buyer and paid by the seller to the budget during the sale of goods, in the event of the return of these goods (including during the warranty period) to the seller or refusal from them. Deductions are also subject to the amount of tax paid in the performance of work (provision of services), in case of refusal of these works (services).

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

The provisions of this paragraph apply to buyers-taxpayers acting as a tax agent 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. Subject to deductions are the 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 (works, services), property rights acquired for the performance of construction and installation works, 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, deductions from the successor (successors) are subject to the 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 by the reorganized (reorganized) organization for deduction at the time of completion of the reorganization.

Deductions are subject to 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 operations taxed in accordance with this Chapter, the cost of which is to be included in expenses ( including through depreciation deductions) when calculating corporate income tax.

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

Paragraphs five through nine are no longer valid. - Federal Law of 24.11.2014 N 366-FZ.

7. Subject to deductions are the amounts of tax paid on business trip expenses (travel expenses to the place of business trip and back, including expenses for using bedding on trains, as well as expenses for renting living quarters) and entertainment expenses deductible when calculating tax for the profit of organizations.

The paragraph is no longer valid. - Federal Law of 24.11.2014 N 366-FZ.

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

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

10. Deductions are subject to the tax amounts calculated by the taxpayer in the absence of the documents provided for in Article 165 of this Code for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code.

11. Deductions from a taxpayer who received property, intangible assets and property rights as a contribution (contribution) to the authorized (pooled) capital (fund) are subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner prescribed 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. Deductions from a taxpayer who transferred the amount of payment, partial payment on account of the forthcoming supply of goods (performance of work, provision of services), transfer of property rights, are subject to the amount of tax presented by the seller of these goods (works, services), property rights.

Deductions are subject to the tax amounts 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 forthcoming purchase of goods specified in paragraph 8 of Article 161 of this Code.

13. When the cost of shipped (purchased) goods (work performed, services rendered) changes, property rights transferred downward, including in the event of a decrease in the price (tariff) and (or) a decrease in the number (volume) of shipped (purchased) goods ( of work performed, services rendered), transferred property rights, deductions from the seller (the 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 amounts of tax calculated on the basis of the value of the shipped (purchased) goods (work performed, services rendered), transferred property rights before and after such a reduction.

When the cost of goods shipped (work performed, services rendered) changes upward, property rights transferred, including in the case of an increase in the price (tariff) and (or) an increase in the number (volume) of goods shipped (work performed, services rendered), transferred property rights, the difference between the tax amounts calculated on the basis of the value of the goods shipped (work performed, services rendered), transferred property rights before and after such an increase, shall be deducted from the buyer of these goods (works, services), property rights.

14. The amounts of tax calculated by the taxpayer when importing goods based on the results of the tax period in which 180 days have 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 may be accepted for deduction after the use of these goods for the implementation of transactions recognized as objects of taxation and subject to taxation in accordance with this chapter.

1. A 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. Deductions are subject to the tax amounts presented 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 into the territory of the Russian Federation and other territories under its jurisdiction, in the customs procedures for release for domestic consumption (including tax amounts paid or payable by a 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 a 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 acquired for carrying out operations 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 is excluded. - Federal Law of December 29, 2000 N 166-FZ.

3. Deductions are subject to tax amounts paid in accordance with Article 173 of this Code by buyers - tax agents.

Buyers - tax agents registered with the tax authorities and acting as a taxpayer in accordance with this chapter have the right to these tax deductions. Tax agents carrying out the operations specified in paragraphs 4 and 5 of Article 161 of this Code are not entitled to include in tax deductions the amounts of tax paid on these operations.

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

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

The specified amounts of tax are subject to deduction or refund to a taxpayer - a foreign person after the tax agent has paid 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 services) sold to the tax agent withholding tax. The indicated amounts of tax are subject to deduction or refund, subject to the registration of the taxpayer - a foreign person, with the tax authorities of the Russian Federation.

5. Deductions are subject to the tax amounts presented by the seller to the buyer and paid by the seller to the budget during the sale of goods, in the event of the return of these goods (including during the warranty period) to the seller or refusal from them. Deductions are also subject to the amount of tax paid in the performance of work (provision of services), in case of refusal of these works (services).

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

The provisions of this paragraph apply to buyers-taxpayers acting as a tax agent in accordance with paragraphs 2 and 3 of Article 161 of this Code.

6. Subject to deductions are the 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 (works, services) acquired by him for the performance of construction and installation works, and the amount of tax charged to the taxpayer when he acquired objects of unfinished capital construction.

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

Deductions are subject to 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 operations taxed in accordance with this Chapter, the cost of which is to be included in expenses ( including through depreciation deductions) when calculating corporate income tax.

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

Paragraphs five through nine are no longer valid. - Federal Law of 24.11.2014 N 366-FZ.

7. Subject to deductions are the amounts of tax paid on business trip expenses (travel expenses to the place of business trip and back, including expenses for using bedding on trains, as well as expenses for renting living quarters) and entertainment expenses deductible when calculating tax for the profit of organizations.

The paragraph is no longer valid. - Federal Law of 24.11.2014 N 366-FZ.

8. Deductions are subject to the amount of tax calculated by the taxpayer from the amount of payment, partial payment received on account of the forthcoming deliveries of goods (works, services).

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

10. Deductions are subject to the tax amounts calculated by the taxpayer in the absence of the documents provided for in Article 165 of this Code for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code.

11. Deductions from a taxpayer who received property, intangible assets and property rights as a contribution (contribution) to the authorized (pooled) capital (fund) are subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner prescribed 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. Deductions from a taxpayer who transferred the amount of payment, partial payment on account of the forthcoming supply of goods (performance of work, provision of services), transfer of property rights, are subject to the amount of tax presented by the seller of these goods (works, services), property rights.

13. When the cost of goods shipped (work performed, services rendered) changes, property rights transferred downward, including in the event of a decrease in prices (tariffs) and (or) a decrease in the number (volume) of goods shipped (work performed, services rendered) , transferred property rights, deductions from the seller of these goods (works, services), property rights are subject to the difference between the tax amounts calculated based on the value of the goods shipped (work performed, services rendered), transferred property rights before and after such a decrease.

When the cost of goods shipped (work performed, services rendered) changes upward, property rights transferred, including in the case of an increase in the price (tariff) and (or) an increase in the number (volume) of goods shipped (work performed, services rendered), transferred property rights, the difference between the tax amounts calculated on the basis of the value of the goods shipped (work performed, services rendered), transferred property rights before and after such an increase, shall be deducted from the buyer of these goods (works, services), property rights.

14. The amounts of tax calculated by the taxpayer when importing goods based on the results of the tax period in which 180 days have 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 may be accepted for deduction after the use of these goods for the implementation of transactions recognized as objects of taxation and subject to taxation in accordance with this chapter.