of April 3, 2013 No. ED-4-3/5938 @
About application of provisions of Item 6 of article 105.3 of the Tax Code of the Russian Federation regarding independent adjustment of tax base on the VAT and the amounts of this tax
The Federal Tax Service for the purpose of realization of the provisions of Item 6 of article 105.3 of the Tax Code of the Russian Federation (further - the Code) concerning adjustment of tax base on the value added tax (further - the VAT) and the corresponding amount of this tax, reports the following.
According to the subitem 4 of item 4 of article 105.3 of the Code the federal executive body, the representative for control and supervision in the field of taxes and fees, when implementing tax control according to the procedure provided by Chapter 14.5 of the Code checks completeness of calculation and tax discharge for value added (if one of the parties of the transaction is the organization (individual entrepreneur) which is (not being) the taxpayer of the value added tax or exempted (exempted) from fulfillment of duties of the taxpayer on the value added tax).
According to Item 6 of article 105.3 of the Code in case of application by the taxpayer in the transaction between affiliated persons of the prices of goods (works, services) which are not corresponding to market prices if the specified discrepancy entailed understating of the amounts of one or several taxes (advance payments) specified in item 4 of article 105.3 of the Code the taxpayer has the right to self-construct adjustment of tax base and the amounts of the corresponding taxes after the calendar year including tax period (tax periods) on taxes which amounts are subject to adjustment.
Adjustments on the value added tax in cases, stipulated in Item 4 these Articles, are reflected in the specified tax declarations on each tax period in which there was variation of the prices represented along with the tax declaration on the income tax of the organizations (income tax).
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.