I ask you to clarify the provisions of paragraph 4, paragraph 6 of Article 171 of the Tax Code of the Russian Federation: Tax amounts accepted by the taxpayer for deduction in respect of acquired or constructed fixed assets in the manner prescribed by this chapter are subject to recovery in the cases and in the manner provided for in Article 171.1 of this Code.

The provisions of paragraph 4, paragraph 6 of Article 171 of the Tax Code of the Russian Federation: Tax amounts accepted by the taxpayer for deduction in respect of acquired or constructed fixed assets in the manner provided for by this chapter are subject to recovery in the cases and in the manner provided for by Article 171.1 of this Code.

This paragraph says that VAT must be restored if you start using the constructed object in operations that are not subject to VAT. You can find out more in our recommendation “How to restore input VAT that was previously accepted for deduction”

Rationale.

1.From tax code RF part 2

Article 171. Tax deductions

Tax amounts accepted by a taxpayer for deduction in respect of acquired or constructed fixed assets in the manner provided for by this Chapter shall be subject to recovery in the cases and in the manner provided for in Article 171.1 of this Code.

Article 171.1. Restoration of tax amounts accepted for deduction in respect of acquired or constructed fixed assets

3. Restoration of tax amounts accepted by the taxpayer for deduction in respect of acquired or constructed fixed assets, in accordance with this article, is carried out if such fixed assets are subsequently used by this taxpayer to carry out the operations specified in paragraph 2 of Article 170 of this Code , with the exception of fixed assets that are fully depreciated or at least 15 years have passed since the commissioning of which by such a taxpayer.

Article 170

2. The amount of tax presented to the buyer when purchasing goods (works, services), including fixed assets and intangible assets, or actually paid when importing goods, including fixed assets and intangible assets, into the territory Russian Federation are taken into account in the cost of such goods (works, services), including fixed assets and intangible assets, in the following cases:

1) acquisition (importation) of goods (works, services), including fixed assets and intangible assets used for operations for the production and (or) sale (as well as transfer, performance, provision for own needs) of goods (works, services) , not subject to taxation (exempted from taxation);

2) acquisition (importation) of goods (works, services), including fixed assets and intangible assets used for operations for the production and (or) sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation;

3) acquisition (importation) of goods (works, services), including fixed assets and intangible assets, by persons who are not taxpayers of value added tax or who are exempted from the obligation of a taxpayer to calculate and pay tax;

4) acquisition (import) of goods (works, services), including fixed assets and intangible assets, property rights, for the production and (or) sale (transfer) of goods (works, services), transactions for the sale (transfer) of which are not recognized as the sale of goods (works, services) in accordance with paragraph 2 of Article 146 of this Code, unless otherwise established by this Chapter;

5) the acquisition by banks applying the tax accounting procedure provided for in paragraph 5 of this article of goods, including fixed assets and intangible assets, property rights, which are subsequently realized by banks before they are used for banking operations, for leasing or before the introduction of into operation.

Olga Tsibizova, Deputy Director of the Tax and Customs Policy Department of the Ministry of Finance of Russia

"How to restore the input VAT, previously accepted for deduction"

Real estate

In a special order, restore VAT previously accepted for deduction:

in the construction of immovable fixed assets with the involvement of contractors;
during construction and installation works for own consumption, related to immovable fixed assets (for example, construction of a building by an economic method, reconstruction of a building);
when purchasing goods (works, services) for the implementation of construction and installation works.

Tax legislation provides for various algorithms for calculating amounts to be recovered for the following situations:

transfer of real estate as a contribution to the authorized capital (or to replenish the target capital non-profit organization);
the transition of the organization from the general taxation system to the special regime (as well as the start of using the exemption from VAT);
use of real estate in transactions not subject to VAT;
the use of real estate in both VATable and non-VATable transactions.

A separate procedure for recovering VAT on immovable fixed assets is applied:

upon transition of an organization from the general taxation system to UTII or simplified taxation;
when an organization applying the general taxation system begins to use exemption from VAT.

In these cases, the input VAT on immovable fixed assets, built or acquired, recover in the manner prescribed for movable fixed assets. That is, based on their residual value and at a time: in the last quarter before the transition to a special tax regime or the start of using tax exemption (, paragraph 9, paragraph 3, article 170 of the Tax Code of the Russian Federation). The norms of the Tax Code of the Russian Federation, which allow extending the VAT recovery period up to 10 years, do not apply in such situations.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated June 5, 2007 No. 03-07-11 / 150 and the Federal Tax Service of Russia dated December 13, 2012 No. ED-4-3 / 21229. The legitimacy of this approach is confirmed by the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 1, 2011 No. 10462/11.

A special procedure for the recovery of input VAT is provided for real estate objects in respect of which the following conditions are met:

the organization begins to use the object in VAT-free operations before the expiration of a 15-year period from the date of its commissioning;
before the expiration of the 15-year period from the date of commissioning, the organization carries out the reconstruction (modernization) of the facility.

VAT must be restored within 10 years from the moment when the organization began to accrue depreciation on real estate (in tax accounting). At the same time, for the periods in which the property was excluded from the depreciable property or was not used in transactions exempt from VAT, the tax is not restored (clause 8, article 171.1 of the Tax Code of the Russian Federation,).

Prior to the exclusion of the property from the depreciable property, the VAT to be recovered shall be calculated as follows:

For real estate objects operated for less than 15 years, construction and installation works for own consumption, as well as goods (works, services) purchased for construction and installation works, restore the tax in the manner provided for in paragraph 3

Calculate the amount of tax to be recovered using the formula:

If real estate objects were not used in activities not subject to VAT during the calendar year, do not restore tax on such objects for this year (letter of the Ministry of Finance of Russia dated September 11, 2013 No. 03-07-11 / 37461).

When restoring VAT on real estate objects that are simultaneously used in transactions subject to and not subject to VAT, the provisions of paragraph 9 of clause 4 of Article 170 of the Tax Code of the Russian Federation do not apply. That is, the entity must recover input VAT even if the share of expenses on non-VATable transactions is less than five percent of the total expenses. This is stated in the letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-07-10 / 07.

VAT must be restored within 10 years from the moment when the organization began to accrue depreciation on real estate (in tax accounting). This indicator - 10 years - only matters for deciding when to stop restoring the tax. In fact, the obligation to restore VAT will appear for the organization only starting from the year when it begins to use real estate in transactions that are not subject to VAT. Until that moment, the indicator “Value of shipped goods (performed works, rendered services, transferred property rights), not subject to VAT” will be equal to zero. This means that the result of the formula (VAT to be recovered) will also be equal to zero. Determine the “VAT-free value of shipped goods” indicator as of the end of each year in which the object was used in VAT-free transactions. After 10 years from the beginning of property depreciation, do not restore the input VAT. This procedure is established by paragraph 3 of Article 171.1 of the Tax Code of the Russian Federation.

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be applied only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for payment for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at

Tax Code, N 117-FZ | Art. 171 Tax Code of the Russian Federation

Article 171 of the Tax Code of the Russian Federation. Tax deductions (current edition)

1. The taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of this Code by the tax deductions established by this Article.

2. The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services), as well as property rights in the territory of the Russian Federation or paid by the taxpayer upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, in the customs procedures for the release for domestic consumption (including amounts of tax paid or payable by the taxpayer after 180 calendar days from the date of release of goods in accordance with the customs procedure for release for domestic consumption at the end of the customs procedure for a free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), processing for internal consumption, temporary importation and processing outside the customs territory or when importing goods transported across the border of the Russian Federation without customs clearance, in relation to:

1) goods (works, services), as well as property rights acquired for the implementation of operations recognized as objects of taxation in accordance with this Chapter, with the exception of goods provided for in paragraph 2 of Article 170 of this Code;

2) goods (works, services) purchased for resale.

The paragraph is excluded. - the federal law dated December 29, 2000 N 166-FZ;

3) goods (works, services), as well as property rights acquired for the implementation of operations for the sale of works (services), the place of sale of which, in accordance with Article 148 of this Code, is not recognized as the territory of the Russian Federation, with the exception of operations provided for by Article 149 of this Code .

2.1. The amounts of tax presented to the taxpayer upon the purchase of the services specified in paragraph 1 of Article 174.2 of this Code from a foreign organization registered with the tax authorities in accordance with paragraph 4.6 of Article 83 of this Code are subject to deductions, if there is an agreement and (or) a settlement document with allocation of the amount of tax and indication of the identification number of the taxpayer and the code of the reason for registration of a foreign organization, as well as documents for the transfer of payment, including the amount of tax, to a foreign organization. Information about such foreign organizations (name, taxpayer identification number, reason code for registration and date of registration with the tax authorities) is posted on the official website of the federal agency executive power authorized for control and supervision in the field of taxes and fees, in the information and telecommunications network "Internet".

2.2. The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services) and (or) paid by him in accordance with Article 161 of this Code or upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction are subject to deductions, if the acquired goods and (or) goods produced with the use of these goods (works, services) are intended for further transfer free of charge to the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

3. The amounts of tax paid in accordance with Article 173 of this Code by the tax agents specified in clauses 2, 3, 6, 6.1 and 6.2 of Article 161 of this Code, as well as those calculated by the tax agents specified in clause 8 of Article 161 of this Code, are subject to deductions.

The right to the said tax deductions shall be enjoyed by buyers who are tax agents who are registered with the tax authorities and who perform the duties of a taxpayer in accordance with this Chapter. Tax agents carrying out transactions specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code shall not have the right to include tax amounts paid on these transactions in tax deductions.

The provisions of this paragraph shall apply provided that the goods (works, services), property rights were acquired by a taxpayer who is a tax agent for the purposes specified in paragraph 2 of this Article, and upon their acquisition he paid the tax in accordance with this Chapter or calculated the tax in accordance with paragraph two of clause 3.1 of Article 166 of this Code.

4. Tax amounts presented by sellers to a taxpayer - a foreign person who was not registered with the tax authorities of the Russian Federation, upon the acquisition by the said taxpayer of goods (works, services), property rights or paid by him upon importation of goods into the territory of the Russian Federation and other territories are subject to deduction. under its jurisdiction for its production purposes or for its other activities.

The specified amounts of tax are subject to deduction or refund to a taxpayer - a foreign person after payment by the tax agent of the tax withheld from the income of this taxpayer, and only to the extent that the purchased or imported goods (works, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. The indicated amounts of tax are subject to deduction or refund provided that the taxpayer - a foreign person is registered with the tax authorities of the Russian Federation.

4.1. The deductions are subject to tax amounts calculated by taxpayers - retail trade organizations for goods sold individuals- citizens of foreign states specified in paragraph 1 of Article 169.1 of this Code, in the event of export of the said goods from the territory of the Russian Federation outside the customs territory of the Eurasian Economic Union (except for the export of goods through the territories of the member states of the Eurasian Economic Union) through checkpoints across the State Border Russian Federation.

5. Tax amounts presented by the seller to the buyer and paid by the seller to the budget upon the sale of goods are subject to deductions, in the event that these goods are returned (including during the warranty period) to the seller or they are refused. Deductions are also subject to the amount of tax paid in the performance of work (rendering of services), in case of refusal of these works (services).

The tax amounts calculated by the sellers and paid by them to the budget from the amounts of payment, partial payment against the forthcoming deliveries of goods (performance of works, rendering of services) sold on the territory of the Russian Federation are subject to deductions in the event of a change in the conditions or termination of the relevant contract and the return of the corresponding amounts of advance payments.

The provisions of this paragraph shall apply to taxpaying buyers acting as a tax agent in accordance with paragraphs 2, 3 and 8 of Article 161 of this Code, as well as to tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code.

6. Subject to deductions are tax amounts presented to the taxpayer by contracting organizations (developers or technical customers) during their capital construction (liquidation of fixed assets), assembly (dismantling), installation (dismantling) of fixed assets, tax amounts presented to the taxpayer on goods (works, services), property rights acquired for the performance of construction and installation works, the creation of intangible assets, the amount of tax presented to the taxpayer when acquiring objects of capital construction in progress, the amount of tax presented to the taxpayer when performing work (rendering services) to create an intangible asset.

In the event of reorganization, deductions from the successor (successors) are subject to the amounts of tax presented to the reorganized (reorganized) organization for goods (works, services), property rights acquired by the reorganized (reorganized) organization for the performance of construction and installation works for its own consumption, the creation of intangible assets, accepted for deduction, but not accepted by the reorganized (reorganized) organization for deduction at the time of completion of the reorganization.

The amounts of tax calculated by taxpayers in accordance with paragraph 1 of Article 166 of this Code when performing construction and installation works for their own consumption related to property intended for carrying out operations taxable in accordance with this Chapter, the cost of which is subject to inclusion in expenses ( including through depreciation deductions) when calculating corporate income tax.

Paragraphs five through nine are no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

7. Deductions are subject to tax amounts paid on travel expenses (expenses for travel to the place of a business trip and back, including expenses for the use of bedding on trains, as well as expenses for renting housing) and entertainment expenses accepted for deduction when calculating tax for the profits of organizations.

The paragraph is invalid. - Federal Law of November 24, 2014 N 366-FZ.

8. The amounts of tax calculated by the taxpayer, tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code, from the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services), property rights are subject to deductions.

9. Excluded. - Federal Law of December 29, 2000 N 166-FZ.

10. The amounts of tax calculated by the taxpayer in the absence of the documents provided for by Article 165 of this Code on transactions for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code are subject to deductions.

11. Deductions from a taxpayer who has received property, intangible assets and property rights as a contribution (contribution) to the authorized (share) capital (fund) shall be subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of the article 170 of this Code, if they are used to carry out transactions recognized as objects of taxation in accordance with this chapter.

12. Deductions from a taxpayer who has transferred amounts of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering of services), transfer of property rights, are subject to the amounts of tax presented by the seller of these goods (works, services), property rights.

The amounts of tax calculated by the tax agent specified in clause 8 of Article 161 of this Code are subject to deductions from the amounts of payment, partial payment transferred on account of the forthcoming purchase of goods specified in clause 8 of Article 161 of this Code.

13. When the cost of shipped (acquired) goods (performed works, rendered services), transferred property rights decreases, including in the event of a decrease in the price (tariff) and (or) a decrease in the quantity (volume) of shipped (acquired) goods ( works performed, services rendered), transferred property rights, deductions from the seller (buyer acting as a tax agent in accordance with paragraph 8 of Article 161 of this Code, tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) of these goods ( works, services), property rights, the difference between the amounts of tax calculated on the basis of the cost of shipped (acquired) goods (work performed, services rendered), transferred property rights before and after such a decrease is subject to.

1. The taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of this Code by the tax deductions established by this Article.

2) goods (works, services) purchased for resale.

The paragraph is excluded. - Federal Law of December 29, 2000 N 166-FZ.

3. The amounts of tax paid in accordance with Article 173 of this Code by buyers - tax agents are subject to deductions.

The right to the said tax deductions shall be enjoyed by buyers who are tax agents who are registered with the tax authorities and who perform the duties of a taxpayer in accordance with this Chapter. Tax agents carrying out transactions specified in paragraphs 4 and 5 of Article 161 of this Code shall not have the right to include tax amounts paid on these transactions in tax deductions.

The provisions of this paragraph shall apply provided that the goods (works, services), property rights were acquired by the taxpayer who is a tax agent for the purposes specified in paragraph 2 of this Article, and upon their acquisition he paid the tax in accordance with this Chapter.

The provisions of this paragraph shall apply to taxpaying buyers acting as a tax agent in accordance with paragraphs 2 and 3 of Article 161 of this Code.

6. Subject to deductions are tax amounts presented to the taxpayer by contracting organizations (developers or technical customers) during their capital construction (liquidation of fixed assets), assembly (dismantling), installation (dismantling) of fixed assets, tax amounts presented to the taxpayer on goods (works, services) acquired by him for the performance of construction and installation works, and the amount of tax presented to the taxpayer when he acquires objects of capital construction in progress.

In the event of reorganization, deductions from the successor (successors) are subject to tax amounts presented to the reorganized (reorganized) organization for goods (works, services) acquired by the reorganized (reorganized) organization for the performance of construction and installation works for its own consumption, accepted for deduction, but not accepted reorganized (reorganized) organization for deduction at the time of completion of the reorganization.

Paragraphs five through nine are no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

The paragraph is invalid. - Federal Law of November 24, 2014 N 366-FZ.

8. The amounts of tax calculated by the taxpayer from the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services) are subject to deductions.

9. Excluded. - Federal Law of December 29, 2000 N 166-FZ.

13. When changing the value of shipped goods (work performed, services rendered), transferred property rights in the direction of reduction, including in the event of a decrease in prices (tariffs) and (or) a decrease in the quantity (volume) of shipped goods (work performed, services rendered) transferred property rights, deductions from the seller of these goods (works, services), property rights are subject to the difference between the amounts of tax calculated on the basis of the cost of shipped goods (work performed, services rendered), transferred property rights before and after such a reduction.

In the event of an upward change in the cost of shipped goods (work performed, services rendered), property rights transferred, including in the event of an increase in the price (tariff) and (or) an increase in the quantity (volume) of shipped goods (work performed, services rendered), transferred property rights, the difference between the amounts of tax calculated on the basis of the value of shipped goods (work performed, services rendered), transferred property rights before and after such an increase, is subject to deduction from the buyer of these goods (works, services), property rights.

14. Tax amounts calculated by the taxpayer when importing goods according to the results tax period in which the 180-day period has expired from the date of release of these goods in accordance with the customs procedure for release for internal consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region, can be deducted after these goods are used for the implementation transactions recognized as objects of taxation and subject to taxation in accordance with this Chapter.

1. The taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of this Code by the tax deductions established by this Article.

2) goods (works, services) purchased for resale.

The paragraph is excluded. - Federal Law of December 29, 2000 N 166-FZ;

2.1. The amounts of tax presented to the taxpayer upon the purchase of the services specified in paragraph 1 of Article 174.2 of this Code from a foreign organization registered with the tax authorities in accordance with paragraph 4.6 of Article 83 of this Code are subject to deductions, if there is an agreement and (or) a settlement document with allocation of the amount of tax and indication of the identification number of the taxpayer and the code of the reason for registration of a foreign organization, as well as documents for the transfer of payment, including the amount of tax, to a foreign organization. Information about such foreign organizations (name, taxpayer identification number, reason code for registration and date of registration with the tax authorities) is posted on the official website of the federal executive body authorized for control and supervision in the field of taxes and fees, in the information and telecommunications networks "Internet".

4.1. The amounts of tax calculated by taxpayers - retail trade organizations on goods sold to individuals - citizens of foreign states specified in paragraph 1 of Article 169.1 of this Code, are subject to deductions in the event that these goods are exported from the territory of the Russian Federation outside the customs territory of the Eurasian Economic Union (with the exception of export of goods through the territories of the member states of the Eurasian Economic Union) through checkpoints across the State Border of the Russian Federation.

Paragraphs five through nine are no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

The paragraph is invalid. - Federal Law of November 24, 2014 N 366-FZ.

9. Excluded. - Federal Law of December 29, 2000 N 166-FZ.

14. Tax amounts calculated by the taxpayer when importing goods following the results of the tax period in which 180 days have expired from the date of release of these goods in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of a free customs zone on the territory of the Special Economic Zone in Kaliningrad region may be accepted for deduction after the use of these goods for the implementation of transactions recognized as objects of taxation and subject to taxation in accordance with this Chapter.

Do you think you are Russian? Born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is not true.

You are actually Russian, Ukrainian or Belarusian. But you think you are a Jew.

Game? Wrong word. The correct word is "imprinting".

A newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living beings with vision.

Newborns in the USSR for the first few days saw their mother for a minimum of feeding time, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. Reception is wild in its essence and effectiveness.

All your childhood you wondered why you live surrounded by non-native people. Rare Jews on your path could do anything with you, because you were drawn to them, while others were repelled. Yes, even now they can.

You cannot fix this - imprinting is one-time and for life. It is difficult to understand, the instinct took shape when you were still very far from being able to formulate. From that moment, no words or details have been preserved. Only facial features remained in the depths of memory. Those traits that you consider your family.

3 comments

System and Observer

Let us define a system as an object whose existence is beyond doubt.

An observer of a system is an object that is not a part of the system it observes, that is, it determines its existence, including through factors independent of the system.

From the point of view of the system, the observer is a source of chaos - both control actions and the consequences of observational measurements that do not have a causal relationship with the system.

An internal observer is an object potentially achievable for the system in relation to which the inversion of the observation and control channels is possible.

An external observer is even an object potentially unattainable for the system, located beyond the event horizon of the system (spatial and temporal).

Hypothesis #1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can take place, for example, using " gravitational radiation"penetrating the universe from all sides from the outside. The capture cross section of "gravitational radiation" is proportional to the mass of the object, and the projection of the "shadow" from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of objects and inversely proportional to the distance between them, which determines the density of the "shadow".

The capture of "gravitational radiation" by an object increases its randomness and is perceived by us as a passage of time. An object that is opaque to "gravitational radiation", the capture cross section of which is larger than the geometric size, inside the universe looks like a black hole.

Hypothesis #2. Internal Observer

It is possible that our universe is watching itself. For example, using pairs of quantum entangled particles spaced apart in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, which reaches its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means the absence of a sufficiently large capture cross section on the trajectories of objects capable of absorbing these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

External observation of an object approaching the event horizon of a black hole, if the “outside observer” is the determining factor of time in the universe, will slow down exactly twice - the shadow from the black hole will block exactly half of the possible trajectories of “gravitational radiation”. If the determining factor is the “internal observer”, then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the outside.

Also, the possibility of combining these hypotheses in one proportion or another is not ruled out.

Article 171 of the Tax Code of the Russian Federation. Tax deductions (current edition)

System and Observer

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