LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 23, 2009 No. ShS-22-3/215 @

About procedure for application of deductions on the VAT in case of cashless forms of calculations during transition period

The Federal Tax Service in connection with entry into force from 01.01.2009 the Federal Law of 26.11.2008 N 224-FZ "The second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (further - the Federal Law N 224-FZ) reports the following about modification of part one, part.

According to article 2 of the Federal law N 224-FZ since January 1, 2009 the paragraph two of item 4 of Article 168 and Item 2 of article 172 of the Tax Code of the Russian Federation (further - the Code) void.

Considering stated, the tax amounts shown to the taxpayer in case of acquisition of the goods by him (works, services) accepted to accounting since 01:01. 2009, are deductible according to the procedure and on the conditions provided by articles 171 and 172 of the Code that is after acceptance on accounting of these goods (works, services), in the presence of the received invoices and the relevant source documents.

According to Item 12 of article 9 of the Federal law N 224-FZ when implementing since January 1, 2009 of goods exchange transactions, offsettings of mutual requirements, when using in calculations of securities of tax amount, shown to the taxpayer in case of acquisition of the goods by it (works, services) accepted to accounting till December 31, 2008 inclusive are deductible according to Chapter 21 of the Code in the edition operating on acceptance date to accounting of the specified goods (works, services).

Considering provisions of Item 12 of article 9 of the Federal law N 224-FZ, in case of application of deductions of tax amounts on goods (works, services) accepted to accounting till 01.01.2009 it must be kept in mind the following.

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