The Ministry of Finance will support the law on the accelerated compensation of the VATthe Ministry of Finance of the Russian Federation conceptually supports the bill of the accelerated compensation of the tax to the added cost (VAT) under condition of its completion.
the corresponding project of the conclusion on the project of the federal law “ About modification and additions in a part the second the Tax code of the Russian Federation in connection with introduction zajavitelnogo an order of compensation of the tax to the added cost “ it is published by the ministry.
we will remind, the bill offers to enter the accelerated order of compensation of the tax according to which it is compensated after giving by the tax bearer of the tax declaration before end kameralnoj tax check along with operating order of compensation of the VAT.
in quality obespechitelnoj measures for application of the accelerated order of compensation the bank guarantee is provided. Thus such guarantee is not required for the largest tax bearers and for at whom at the moment of giving of the tax declaration cost amortiziruemogo property makes not less than 500 million rbl., and the sum of incomes of realisation for previous calendar year has exceeded 5 mlrd rbl.
Besides, according to the bill if following the results of kameralnoj tax check infringements by the tax bearer of norms of the legislation on taxes and tax collections are revealed, the tax department passes the decision on its attraction to responsibility. In this case unduly compensated sums of the tax are equated to a shortage on which fines are charged.