Payment of VAT
Payment of VAT or value added taximplies the transfer of a certain percentage of the value of the goods to the state budget. This tax refers to indirect types, that is, it is included in the price of the goods, which means that the buyer of the product becomes the taxpayer.
Obligation to pay tax amountsis assigned to all legal entities that are engaged in some form of commercial activity with a view to the subsequent receipt of profits. However, of particular interest is the payment of VAT for USN. A simplified system of taxation involves the replacement of several types of mandatory contributions to the budget with a single interest rate. In addition, not all enterprises have to pay VAT. According to the rules of the simplified tax system, reflected in the Tax Code, it is levied when:
buyers are invoiced;
imports goods (when transporting them through customs);
There is a signed agreement on granting the right of trust management or a partnership agreement of a simple kind.
Also, upon the decision of the tax service, a mandatory contribution to the state's treasury is carried out in the following cases:
purchase of products or services by foreign firms;
marketing of finished products of foreign origin through intermediaries;
lease of buildings and structures that are part of the state property, and they may be at the disposal of municipal authorities.
Among the latter there are companies that are calledtax agents. These include businesses and organizations that have received special powers. For example, the All-Russian Fund of Federal Property.
So, VAT is paid upon presentationinvoices with an accurate indication of the tax amount. At the same time, the tax amount is calculated not by the taxpayer himself, but by the person presenting the account. It should be noted that firms that have chosen a simplified system of taxation, although they pay the value-added tax on a mandatory basis, but they can not be called direct taxpayers. That's why they do not get deductions. Moreover, the tax service is very jealous of persons purchasing products or using invoice services. In this case, it is carefully checked whether the VAT was paid by the supplier beforehand. Otherwise, purchasers of goods are deprived of the right to use a deduction in the amount of VAT.
The only exception to the general situationare those companies that deal with the sale of products purchased from another person, that is, in effect, carrying out intermediary activities. Then the bill is presented, but no tax is charged. And this is not surprising, because in this situation, the recovery is made from the manufacturer of the goods, and you can not charge the same tax twice.
According to the current legislation, paymentVAT for simplified import is also mandatory in case of import of imported goods into the country. The basis for calculating the amount of tax is the price of the commodity at market value, and the amount of customs duty or excise duty is added to it if the product belongs to the list of excisable goods. If we talk about trust management contracts, then the person who obtained the right to dispose of the property becomes a mandatory taxpayer. In addition, it can fully rely on the deductions provided for by the rules of Art. 174 of the Tax Code.
VAT is mandatory, so anyignoring the requirements of the law is fraught with consequences. For non-payment or late payment, there may be not only a fine or a fine, but another step of responsibility.
