payment of VAT, or value added tax involves the transfer of a percentage of the value of the goods to the state budget.This tax applies to indirect forms, that is included in the price of goods and, therefore, in essence, the taxpayer becomes a buyer of products.
obligation to pay the amount of tax imposed on all legal entities, in one way or another engaged in commercial activities with the aim of further profit.However, of particular interest is the payment of VAT under the simplified tax system.The simplified system of taxation involves replacing several types of mandatory contributions to the budget of a single interest rate.In addition, not all companies have to pay VAT.According to the rules of the simplified tax system, reflected in the Tax Code, it is charged when:
-
customers an invoice;
-
imported goods (when transporting them through customs);
-
has signed an agreement on granting the right of trust management of the partnership agreement or a simple form.
also by the decision of the tax service a mandatory contribution to the treasury of the state is carried out in the case:
-
purchase of products or provision of services by foreign firms;
-
sales of finished products of foreign origin through intermediaries;
-
rent of buildings and structures belonging to the state property, and they can be at the disposal of municipal authorities.
Among the latter, there are companies who are called fiscal agents.These include companies and organizations that have received special powers.As an example, Russian Federal Property Fund.
So VAT payment made upon presentation of an invoice with the exact amount of the tax.This calculation of the size of the tax is made not by the taxpayer and the person making the account.It is worth noting that firms who choose the simplified system of taxation, although pay value added tax is mandatory, but directly by the taxpayer can not call them.That's why they do not get the deductions.Moreover, the tax office is very jealous of those who purchase products or using the services of the invoice.In this case, carefully checked out whether the advance payment of VAT by the supplier.Otherwise, the purchasers of goods ineligible use the deduction of VAT.
The only exception to the general provisions are the companies that are engaged in sales of products acquired from another person, that is, in fact, engaged in intermediary activities.Then by presented, but the tax is not charged.This is not surprising, because in this situation, the recovery is done with the manufacturer of the goods and to charge the same tax twice is impossible.
Under current law, the payment of VAT on the simplified tax system is required in the case of importation of imported goods in the country.The basis for calculating the amount of the tax is the price of goods at the market price, and it is added to the amount of customs duty or excise fee if the product belongs to the list of excisable goods.Speaking of the trust management agreement, the taxpayer must become the person who obtained the right to dispose of property.In addition, it can rightfully expect a deduction provided the rules of Art.174 of the Tax Code.
VAT payment is mandatory, and any disregard of the law is fraught with consequences.For non-payment or late payment can follow not only a fine or a penalty, but stepping on each measure of responsibility.
