1. The amount of tax payable to the budget is calculated at the end of each tax period, as reduced by the amount tax deductions provided for by Article 171 of this Code (including tax deductions provided for by paragraph 3 of Article 172 of this Code), total amount tax calculated in accordance with Article 166 of this Code and increased by the amount of tax restored in accordance with this Chapter.
(as amended by Federal Law No. 119-FZ of July 22, 2005)
2. If the amount of tax deductions in any tax period exceeds the total amount of tax calculated in accordance with Article 166 of this Code and increased by the amount of tax restored in accordance with paragraph 3 of Article 170 of this Code, the positive difference between the amount of tax deductions and the amount tax calculated on transactions recognized as an object of taxation in accordance with subparagraphs 1 and 2 of paragraph 1 of Article 146 of this Code, is subject to reimbursement to the taxpayer in the manner and on the conditions provided for by Articles 176 and 176.1 of this Code, except for cases when tax return filed by the taxpayer three years after the end of the relevant tax period.
(as amended by Federal Laws No. 57-FZ of May 29, 2002, No. 119-FZ of July 22, 2005, No. 318-FZ of December 17, 2009)
The paragraph is excluded. - the federal law dated 05.29.2002 N 57-FZ.
3. The amount of tax payable on the importation of goods into the territory Russian Federation and other territories under its jurisdiction is calculated in accordance with paragraph 5 of Article 166 of this Code.
(as amended by Federal Law No. 306-FZ of November 27, 2010)
4. When selling goods (works, services) specified in Article 161 of this Code, the amount of tax payable to the budget shall be calculated and paid in full tax agents specified in Article 161 of this Code, unless otherwise provided by paragraph 4.1 of this Article.
(as amended by Federal Laws No. 166-FZ of December 29, 2000, No. 119-FZ of July 22, 2005, No. 335-FZ of November 27, 2017)
4.1. The amount of tax payable to the budget by the tax agents specified in paragraph 8 of Article 161 of this Code is determined at the end of each tax period as the total amount of tax calculated in accordance with paragraph 3.1 of Article 166 of this Code in relation to the goods specified in paragraph 8 of Article 161 of this Code, increased by the amounts of tax restored in accordance with subparagraphs 3 and 4 of paragraph 3 of Article 170 of this Code, and reduced by the amounts of tax deductions provided for by paragraphs 3, 5, 8, 12 and 13 of Article 171 of this Code in terms of operations carried out the specified tax agents, taking into account the specifics provided for in paragraph 3 of Article 172 of this Code.
(Clause 4.1 was introduced by Federal Law No. 335-FZ of November 27, 2017)
5. The amount of tax payable to the budget is calculated by the following persons if they issue an invoice to the buyer with the allocation of the tax amount:
1) persons who are not taxpayers or taxpayers exempted from the performance of taxpayer obligations related to the calculation and payment of tax;
(as amended by Federal Law No. 57-FZ of May 29, 2002)
2) by taxpayers in the sale of goods (works, services), transactions for the sale of which are not subject to taxation.
(as amended by Federal Law No. 57-FZ of May 29, 2002)
In this case, the amount of tax payable to the budget is determined as the amount of tax indicated in the corresponding invoice transferred to the buyer of goods (works, services).
6. When a taxpayer switches to special tax regimes or when the taxpayer begins to use the right to exemption provided for in Article 145 of this Code, the amounts of tax calculated upon the release of 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, are payable in the manner prescribed by paragraph one of paragraph 1 of Article 174 of this Code, for taxable period, which falls on the last calendar day before the date of transition to special tax regimes, or for the tax period, which falls on the last calendar day before the taxpayer begins to use the right to the exemption provided for in Article 145 of this Code, in terms of goods not used for transactions, recognized as objects of taxation in accordance with this chapter, without applying the exemption from the tax established by this chapter.
1. The amount of tax payable to the budget shall be calculated at the end of each tax period as reduced by the amount of tax deductions provided for by this Code (including tax deductions provided for by paragraph 3 of this Code), the total amount of tax calculated in accordance with this of the Code and increased by the amount of tax restored in accordance with this chapter.
2. If the amount of tax deductions in any tax period exceeds the total amount of tax calculated in accordance with this Code and increased by the amount of tax restored in accordance with paragraph 3 of this Code, the positive difference between the amount of tax deductions and the amount of tax calculated according to operations recognized as an object of taxation in accordance with subparagraphs 1 and 2 of paragraph 1 of this Code shall be subject to reimbursement to the taxpayer in the manner and on the terms provided for by Articles and this Code, except for cases where the tax return is filed by the taxpayer three years after the end of the relevant tax period.
The paragraph is excluded. - Federal Law of May 29, 2002 N 57-FZ.
3. The amount of tax payable upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction is calculated in accordance with paragraph 5 of this Code.
4. When selling goods (works, services) specified in this Code, the amount of tax payable to the budget shall be calculated and paid in full by the tax agents specified in this Code, unless otherwise provided by paragraph of this article.
4.1. The amount of tax payable to the budget by the tax agents specified in clause 8 of this Code is determined at the end of each tax period as the total amount of tax calculated in accordance with clause 3.1 of this Code in respect of the goods specified in clause 8 of this Code, increased by the amounts tax, restored in accordance with subparagraphs 3 and 4 of paragraph 3 of this Code, and reduced by the amount of tax deductions provided for in paragraphs 3, 5, 8, 12 and 13 of this Code in terms of transactions carried out by the said tax agents, taking into account the specifics provided for in paragraph 3 of this Code.
5. The amount of tax payable to the budget is calculated by the following persons if they issue an invoice to the buyer with the allocation of the tax amount:
1) persons who are not taxpayers or taxpayers exempted from the performance of taxpayer obligations related to the calculation and payment of tax;
2) by taxpayers in the sale of goods (works, services), transactions for the sale of which are not subject to taxation.
In this case, the amount of tax payable to the budget is determined as the amount of tax indicated in the corresponding invoice transferred to the buyer of goods (works, services).
6. When a taxpayer transfers to special tax regimes or when a taxpayer begins to use the right to the exemption provided for by this Code, the tax amounts calculated upon the release of goods in accordance with the customs procedure for release for internal consumption upon completion of the customs procedure of a free customs zone in the territory of the Special Economic zones in the Kaliningrad Region are subject to payment in the manner prescribed by paragraph one of clause 1 of this Code for the tax period that falls on the last calendar day before the date of transition to special tax regimes, or for the tax period that falls on the last calendar day before the start of use the taxpayer of the right to the exemption provided for by this Code, in respect of goods not used to carry out transactions recognized as objects of taxation in accordance with this Chapter, without applying the exemption from tax, established this chapter.
7. The amount of tax payable to the budget by the legal successors specified in paragraphs four and five of paragraph 3.1 of this Code is determined in the manner prescribed by paragraph six of paragraph 3.1 of this Code.
The provisions of Article 173 of the Tax Code of the Russian Federation are used in the following articles:3. The amounts of tax paid in accordance with Article 173 of the Tax Code of the Russian Federation by the tax agents specified in paragraphs 2, 3, 6, 6.1 and 6.2 of Article 161 of the Tax Code of the Russian Federation, as well as those calculated by the tax agents specified in paragraph 8 of Article 161 of the Tax Code of the Russian Federation are subject to deductions.
In case of reorganization of an organization, the deduction of the amounts of tax indicated in paragraph three of clause 6 of Article 171 of the Tax Code of the Russian Federation, which were not accepted by the reorganized (reorganized) organization for deduction before the completion of the reorganization, is made by the successor (successors) as the tax calculated by the reorganized (reorganized) organization is paid to the budget. ) by an organization when performing construction and installation works for its own consumption in accordance with Article 173 of the Tax Code of the Russian Federation.
4. Payment of tax by the persons referred to in paragraph 5 of Article 173 of the Tax Code of the Russian Federation is made at the end of each tax period based on the corresponding sale of goods (works, services) for the expired tax period no later than the 25th day of the month following the expired tax period.
23) the amounts of taxes and fees paid in accordance with the legislation on taxes and fees when independently fulfilling the obligation to pay taxes and fees, with the exception of the unified agricultural tax paid in accordance with this Chapter and the value added tax paid to the budget in accordance with with paragraph 5 of Article 173 of the Tax Code of the Russian Federation;
22) the amounts of taxes and fees paid in accordance with the legislation on taxes and fees, with the exception of the tax paid in accordance with this Chapter and the value added tax paid to the budget in accordance with paragraph 5 of Article 173 of the Tax Code of the Russian Federation;
1. The amount of tax payable to the budget shall be calculated at the end of each tax period as reduced by the amount of tax deductions provided for by Article of this Code (including tax deductions provided for by paragraph 3 of Article of this Code), the total amount of tax calculated in accordance with with Article of this Code and increased by the amount of tax restored in accordance with this Chapter.
2. If the amount of tax deductions in any tax period exceeds the total amount of tax calculated in accordance with Article of this Code and increased by the amount of tax restored in accordance with paragraph 3 of Article of this Code, the positive difference between the amount of tax deductions and the amount of tax, calculated on transactions recognized as an object of taxation in accordance with subparagraphs 1 and 2 of paragraph 1 of Article of this Code, is subject to reimbursement to the taxpayer in the manner and on the conditions provided for by Articles and 176.1 of this Code, except for cases where the tax return is filed by the taxpayer after three years after the end of the relevant tax period.
The paragraph is excluded. - Federal Law of May 29, 2002 N 57-FZ.
3. The amount of tax payable upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction is calculated in accordance with paragraph 5 of Article of this Code.
4. When selling goods (works, services) specified in an article of this Code, the amount of tax payable to the budget shall be calculated and paid in full by the tax agents specified in an article of this Code, unless otherwise provided by clause 4.1 of this article.
4.1. The amount of tax payable to the budget by the tax agents specified in paragraph 8 of Article of this Code is determined at the end of each tax period as the total amount of tax calculated in accordance with paragraph 3.1 of Article of this Code in respect of the goods specified in paragraph 8 of Article of this Code, increased by the amounts of tax restored in accordance with subparagraphs 3 and 4 of paragraph 3 of Article 3 of this Code, and reduced by the amounts of tax deductions provided for in paragraphs 3, 5, 8, 12 and 13 of Article of this Code in respect of transactions carried out by the said tax agents, taking into account the features provided for in paragraph 3 of Article of this Code.
5. The amount of tax payable to the budget is calculated by the following persons if they issue an invoice to the buyer with the allocation of the tax amount:
1) persons who are not taxpayers or taxpayers exempted from the performance of taxpayer obligations related to the calculation and payment of tax;
2) by taxpayers in the sale of goods (works, services), transactions for the sale of which are not subject to taxation.
In this case, the amount of tax payable to the budget is determined as the amount of tax indicated in the corresponding invoice transferred to the buyer of goods (works, services).
6. When a taxpayer switches to special tax regimes or when a taxpayer begins to use the right to exemption provided for in Article of this Code, the amounts of tax calculated upon the release of goods in accordance with the customs procedure for release for internal consumption upon completion of the customs procedure of a free customs zone in the territory of the Special economic zone in the Kaliningrad Region, are subject to payment in the manner prescribed by paragraph one of clause 1 of Article of this Code, for the tax period that falls on the last calendar day before the date of transition to special tax regimes, or for the tax period that falls on the last calendar day before the beginning of the use by the taxpayer of the right to the exemption provided for in the article of this Code, in terms of goods not used to carry out transactions recognized as objects of taxation in accordance with this chapter, without applying the exemption deductions from the tax established by this chapter.
In accordance with paragraph 5 of article 173 of the Tax Code of the Russian Federation, the amount of VAT payable to the budget is calculated by the following persons if they issue an invoice to the buyer with the allocation of the tax amount:
1) persons who are not taxpayers or taxpayers exempted from the performance of taxpayer obligations related to the calculation and payment of VAT;
2) by taxpayers in the sale of goods (works, services), transactions for the sale of which are not subject to taxation.
Organizations and individual entrepreneurs applying the simplified taxation system are not VAT payers (with the exception of the amount of tax payable when goods are imported into the customs territory of Russia) (clauses 2, 3 of article 346.11 of the Tax Code of the Russian Federation). Therefore, this category of business entities is fully covered by the aforementioned norm of subparagraph 1 of paragraph 5 of Article 173 of the Tax Code of the Russian Federation and when they issue invoices to the buyer of goods (works, services) with the allocation of the amount of tax, VAT must be transferred to the budget.
In turn, the list of goods (works, services), transactions with which are not subject to VAT, is presented in Article 149 of the Tax Code of the Russian Federation. Accordingly, if an organization (individual entrepreneur), which is a VAT payer, but carries out transactions that are not subject to this tax, issues an invoice to the buyer with the allocation of the tax amount for one of such transactions, then it will also be obliged to pay VAT to the budget, but already on on the basis of subparagraph 2, paragraph 5, article 173 of the Tax Code of the Russian Federation.
Separately, we note that the business entities listed in paragraphs 1, 2, paragraph 5 of Article 173 of the Tax Code of the Russian Federation will not be entitled to deduct the amount of VAT paid to suppliers of goods (works, services) used in the process of selling goods (works, services) , for which an invoice was erroneously issued with the allocation of the VAT amount (clause 49 of the Methodological Recommendations for the Application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia of December 20, 2000 N BG-3-03 / 447 (as amended on March 11, 2004)).
A.I. Dybov
Research Center
taxation problems
and accounting
07.04.2004
1. The amount of tax payable to the budget shall be calculated at the end of each tax period as reduced by the amount of tax deductions provided for in Article 171 of this Code (including tax deductions provided for in paragraph 3 of Article 172 of this Code), the total amount of tax calculated in accordance with Article 166 of this Code and increased by the amount of tax restored in accordance with this Chapter.
2. If the amount of tax deductions in any tax period exceeds the total amount of tax calculated in accordance with Article 166 of this Code and increased by the amount of tax restored in accordance with paragraph 3 of Article 170 of this Code, the positive difference between the amount of tax deductions and the amount tax calculated on transactions recognized as an object of taxation in accordance with subparagraphs 1 and 2 of paragraph 1 of Article 146 of this Code, is subject to reimbursement to the taxpayer in the manner and on the conditions provided for in Articles 176 and 176.1 of this Code, except for cases where the tax return has been filed by the taxpayer three years after the end of the relevant tax period.
The paragraph is excluded. - Federal Law of May 29, 2002 N 57-FZ.
3. The amount of tax payable upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction is calculated in accordance with paragraph 5 of Article 166 of this Code.
4. When selling goods (works, services) specified in Article 161 of this Code, the amount of tax payable to the budget shall be calculated and paid in full by the tax agents specified in Article 161 of this Code, unless otherwise provided by clause 4.1 of this Article. .
4.1. The amount of tax payable to the budget by the tax agents specified in paragraph 8 of Article 161 of this Code is determined at the end of each tax period as the total amount of tax calculated in accordance with paragraph 3.1 of Article 166 of this Code in relation to the goods specified in paragraph 8 of Article 161 of this Code, increased by the amounts of tax restored in accordance with subparagraphs 3 and 4 of paragraph 3 of Article 170 of this Code, and reduced by the amounts of tax deductions provided for by paragraphs 3, 5, 8, 12 and 13 of Article 171 of this Code in terms of operations carried out the specified tax agents, taking into account the specifics provided for in paragraph 3 of Article 172 of this Code.
5. The amount of tax payable to the budget is calculated by the following persons if they issue an invoice to the buyer with the allocation of the tax amount:
1) persons who are not taxpayers or taxpayers exempted from the performance of taxpayer obligations related to the calculation and payment of tax;
2) by taxpayers in the sale of goods (works, services), transactions for the sale of which are not subject to taxation.
In this case, the amount of tax payable to the budget is determined as the amount of tax indicated in the corresponding invoice transferred to the buyer of goods (works, services).
6. When a taxpayer transfers to special tax regimes or when a taxpayer begins to use the right to exemption provided for in Article 145 of this Code, the tax amounts calculated upon the release of goods in accordance with the customs procedure for release for internal consumption upon completion of the customs procedure of a free customs zone in the territory of the Special Economic Zone in the Kaliningrad Region are payable in the manner prescribed by paragraph one of clause 1 of Article 174 of this Code for the tax period that falls on the last calendar day before the date of transition to special tax regimes, or for the tax period that falls on the last calendar day before the start of the use by the taxpayer of the right to the exemption provided for in Article 145 of this Code, in respect of goods not used to carry out transactions recognized as objects of taxation in accordance with this Chapter, without applying I am exempt from the tax established by this chapter.
7. The amount of tax payable to the budget by the legal successors specified in paragraphs four and five of paragraph 3.1 of Article 170 of this Code is determined in the manner prescribed by paragraph six of paragraph 3.1 of Article 170 of this Code.
