Value added tax - an indirect tax to the budget as part of the added value that is created during the production, works and services.Enter this tax was in France in 1954 and found its application in 137 countries.Only in the USA and Japan, the VAT replaced sales tax at the rate of three to fifteen percent.The highest VAT rate in Denmark, Norway, Sweden and Iceland - 25 percent, the rest of the tax applied at a rate of 20 percent.
tax declaration of VAT to the tax authorities served organizations and individual entrepreneurs - tax payers.Regulated the obligation to pay the tax by the Tax Code.The form and procedure for filling the tax declaration approved by the relevant order of the Ministry of Finance.The completed document is available in electronic or paper form, and for taxpayers with the number of employees from 100 people filing electronically is required.The deadline for declarations - the 20th day of the month following the reporting period.
Today Russian tax legislation, there are three VA
VAT returns, except for the positive tax charge, may contain a negative result, which is called "the application to the VAT refund."This situation arises if the tax period the total amount of tax deductions (tax credit) exceeds the amount of tax liability.In other words, if during the tax period, the organization bought the products subject to VAT, more than sold.In this case, the payer may file, in addition to the tax return, and even an application for reimbursement of VAT.If the tax authority in the course of the desk audit within seven days of the declaration confirms the displayed operation, the head of the Tax Service of a positive decision.In the presence of tax arrears from the payer return it to the account made for the difference of repayment of this debt.
new tax declaration of VAT in force since 2010 and has an electronic format.
If the VAT return submitted electronically, the payer must be met two conditions: the current form of the report and the required format, the corresponding required for automated data processing.However, there are differences between these two parameters in relation to different periods of time of their adoption.Thus, the declaration form approved by the Ministry of Finance, and the format of electronic reporting - The Federal Tax Service.
new VAT return shows a mashinoorientirovannomu (uniform) version of the decomposition of data into cells.Changed form of an electronic file, such as: font, character size, and print format.
VAT returns has undergone some changes in its individual sections.It has become a little less.So, if before this document was formed on 12 sheets, now - at 10.The reduction was due to the combination on a single sheet of Section 3 and the removal of section 8.
Thus, thanks to the introduction of new technologies in the tax administration, the formation of the VAT tax return is automated, which greatly simplifies the work of the accountant, and filing reports via the Internet saves timespecialist organizations.