LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of April 3, 2013 No. ED-4-3/5875 @

About the direction of the letter of the Ministry of Finance of the Russian Federation

The Federal Tax Service sends the letter of the Ministry of Finance of the Russian Federation of 04.03.2013 N 03-07-15/6333 about application of the value added tax concerning the amounts received by sellers from buyers for violation of conditions of agreements, providing delivery of goods (works, services) liable to the value added tax.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of March 4, 2013 No. 03-07-15/6333

The department of tax and customs and tariff policy considered question of application of the value added tax concerning the amounts received by sellers from buyers for violation of conditions of agreements, providing delivery of goods (works, services) liable to the value added tax, and reports.

According to the subitem 2 of Item 1 of article 162 of the Tax Code of the Russian Federation (further - the Code) the tax base on the value added tax increases by the amounts received for the realized goods (works, services) in the form of financial aid, by replenishment of Special Purpose Funds, on account of increase in the income or differently connected with payment of the realized goods (works, services).

With respect thereto we believe that in case of decision making by tax authorities about legitimacy of application (not application) by taxpayers of the specified regulation of the Code it is necessary to be guided, including, the resolution of Presidium of the Supreme Arbitration Court of the Russian Federation of February 5, 2008 N 11144/07 concerning dispute between tax authority and JSC Volga Oil Steam Navigation Volgotanker over the tax matter on value added of the amounts received by society for delay of obligation fulfillment by the partner.

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