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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 20, 2013 No. AC-4-3/4811

Concerning question of the right to compensation of the VAT declared in the specified tax declaration provided after three-year term, stipulated in Item 2 articles 173 of the Code, FNS of Russia pays attention to the following.

According to Item 1 of article 176 of the Code if following the results of tax period the amount of the tax deductions exceeds the total amount of the VAT estimated on the transactions recognized by the taxation object according to subitems 1 - 3 Items 1 of article 146 of the Code, the received difference is subject to compensation (offsetting, return) to the taxpayer according to provisions of article 176 of the Code. After submission of the tax declaration by the taxpayer the tax authority checks justification of the tax amount declared to compensation when conducting cameral tax audit according to the procedure, stipulated in Clause 88 Codes.

Based on Item 2 of article 88 of the Code cameral tax audit is carried out authorized officers of tax authority according to their service duties without any special decision of the head of tax authority within three months from the date of submission of the tax declaration (calculation) by the taxpayer.

Owing to Item 1 of article 81 of the Code in case of detection by the taxpayer in the tax declaration of false information, and also mistakes which are not leading to understating of the tax amount which is subject to payment submitted to them to tax authority, the taxpayer has the right to make necessary changes to the tax declaration and to provide to tax authority the specified tax declaration according to the procedure, established by this Article.

According to Item 9.1 of article 88 of the Code if before the end of cameral tax audit by the taxpayer the specified tax declaration (calculation) according to the procedure, provided article 81 of the Code is provided, cameral tax audit of earlier submitted declaration (calculation) stops and begins new cameral tax audit on the basis of the specified tax declaration (calculation).

By Item 2 of article 173 of the Code it is determined that if the amount of the tax deductions in any tax period exceeds the total amount of tax estimated according to article 166 of the Code and increased by tax amounts, the Code recovered according to Item 3 of Article 170, positive difference between the amount of the tax deductions and tax amount estimated on the transactions recognized by the taxation object according to subitems 1 - 2 Items 1 of article 146 of the Code, is subject to compensation to the taxpayer according to the procedure and on conditions which are provided by articles 176 and 176.1 of the Code, except as specified, when the tax declaration is submitted by the taxpayer after three years after the termination of the corresponding tax period.

Considering stated, the taxpayer has the right to reduce the total amount of tax estimated according to article 166 of the Code on the established tax deductions in case the tax declaration with the declared tax amount to compensation is submitted by the taxpayer within three years after the termination of the corresponding tax period.

If the tax deductions which were declared earlier in the specified tax declaration provided within the established three-year term (that is the tax deductions reflected in both specified tax declarations did not change) are reflected in the specified tax declaration provided outside three-year term, for the purpose of application of Item 2 of article 173 of the Code by the taxpayer the term of the statement of VAT amounts to compensation established by this regulation of the Code is observed.

The specified conclusion is confirmed by the developed arbitral practice (the resolution of Federal Arbitration Court of the Far Eastern Federal District of 24.08.2012 in the matter of A51-20223/2011, the resolution of Federal Arbitration Court of the Moscow district of 29.03.2011 in the matter of A40-75075/10-142-390).

 

Valid counselor of state of the Russian Federation of 3rd class S. N. ANDRYUSHCHENKO

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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