Renewal of the MDV previously accepted before rehabilitation is an operation if the amount of the input MDV previously accepted before rehabilitation must be returned to the budget. Simply put, the renewal of the maximum allowance is worth the amount that will increase the maximum allowance to pay for the heavy period. If it is necessary to update the maximum permissible limit and how to work, we will look at the statistics.

Types of renewal of previously accepted amounts of MDV

Companies and individual entrepreneurs may comply with the MDV amount, if this is directly stated in the law. In paragraph 3 of Art. 170 of the Tax Code of the Russian Federation introduces an overflow of consequences, if the buyer or the lawyer of the duty is required to update the maximum permissible limit, which he had previously taken before recovery. Let's take a look at these differences:

1. Transfer of goods and materials, assets and mining rights (hereinafter referred to as TAI) in the form of a contribution to the statutory and accumulated capital (hereinafter referred to as CC). Before such deposits, there are also cooperative shares, contributions under investment partnership agreements, or the transfer of assets to replenish the target capital of non-profit companies.
2. When changing the main mode of submission (OSN) to special modes - the imputation and patent system are simplified. When you switch to a state pension, the maximum permissible limit is not updated.
3. Once the postal owner has transferred goods, materials, services (hereinafter - TMU), for which an advance was previously paid, or when the advance is returned to the postal owner.
4. With a reduced price and quantity of purchased TMU.
5. Before that, as the company continues to sue for payment of the maximum permissible tax for the article. 145 of the Tax Code of the Russian Federation.
6. For these TMUs, assets and mining rights, which were previously purchased for submission to VDV operations, and then they were victorious:

• in non-compliant MDV operations, overinsurance at Art. 149 PCs;
• operations that are not implemented in accordance with clause 2 of Art. 146 pcs;
• operations outside the territory of Russia.

1. When investments are withdrawn from the budgets of all regions to pay for expenses added to TMU or to pay the maximum allowance for imported TMU from beyond the border. Since subsidies cover the expenses of the organization on a partial basis, the tax must be paid on a partial basis. You just need to redeem this part of the maximum allowance from the out-of-the-way purchases.

Before speaking, supply agents from secondary raw materials, metal logs and raw hides are also responsible for turning over the MDV with an overpayment or for changing the quality of TMU (subclause 3, 4 clause 3 of Article 170 of the Tax Code of the Russian Federation).

However, these rules also have their faults. There is no need to pay a tax:

• at the hour of transfer of TA to the offender during reorganization (except in the situation where there is a stagnation in the special regime);
• transfer of the mine to the participants of the simple/investment partnership by the end of the day;
• provision of peacekeeping and humanitarian services/operations by air companies beyond the borders of the country.

How to update before taking PDV

The EDV is updated differently depending on the situation where it is updated. Let's take a look at their skin:

1. Transfer of TAI as a contribution to the CC. The maximum permissible limit is updated for the quarter in which the transmission is completed. The tax must be renewed in the full extent of the previously developed health care, and for the main assets (OS) or intangible assets (IMA) - especially in that part, which must be adjusted to excess value according to the following formula (1):

NDSvost = NDSpv × BalSTos,nma / PerSTos,nma,

PDVVost - maximum permissible value before payment to the budget;

NDSpv - maximum permissible value, taken before recovery;

BalSTos,nma - zalishkova (balance) vartіst OS, intangible;

PerSTos,nma - primary vartіst OS, NMA.

When transferring a sum of money, it is necessary to indicate it in the transfer documents in order for the transferee to accept this tax before it is returned (FNP sheet dated 04/05/2017 No. 15-3-03/125, clause 11, article 171, art. 172 PC) RF).

1. Vikoristannya TMU in non-compliant MDV operations. The maximum permissible value must be updated at the same time as the beginning of the decline in TMU in such operations. The tax is also required to be renewed for the entire amount before the recovery, and, according to the OS and NMA, only for a part, as a proportion of the excess value (formula 1) (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation).
2. Change of OSN to special modes. Here, the maximum permissible limit must be updated in the same quarter that is entering the period of change to the supply regime. The maximum permissible value may be updated for TMU, OZ, NMA and non-disposal, so that for these assets, which are subject to the organization on the remaining day of the quarter before switching to the special regime (sheet of the Ministry of Finance dated 01/12/2017 No. 03-07-11/236). If the company switches back to the OSN, and then switches back to the special mode, then the new MDV will be applied, which the organization adopted before the restoration after changing the supply mode again. PDV with OS and NMA is updated in the same way as in two situations.
3. Reduced prices and quantities of purchased TMU. The EDV is renewed for that quarter if one of the following steps has been issued: either the first document for changing the price/quantity of TMU or the original invoice on the basis of TMU has been withdrawn.
4. If the buyer has transferred the TMU, for which an advance payment has previously been made, or by reversing the advance payment, the EDV is updated during the delivery period or returned to the full amount.
5. When investments are withdrawn from the budgets of all regions to pay for expenses added to TMU or to pay the maximum allowance for imported TMU from beyond the border. The tax is renewed for the entire amount (since the subsidy completely covers expenses incurred) or often according to the following formula (2):

NDSvost = STps / STp,

STPS - virobleni purchases of TMU for the share of investments from the budget;

STP is a complete guarantee of purchasing TMU.

1. Vikoristannya TMU in operations that are subject to a MDV rate of 0%. Here are a number of aspects that stand out from the cob of the TMU addition:

• TMU were immediately purchased for operations at a rate of 0% MDV. The contribution can be presented before collection only on the remaining day of the period, if the entire first payment has been collected to confirm the 0% rate (sheet of the Ministry of Finance dated September 12, 2016 No. 03-07-08/53164). This rule stipulates that for health goods purchased for use in “zero” activity, not for resale: a tax must be accepted before the recovery period, during the period of acceptance of the health equipment (Ministry of Finance sheet dated 02.27.2015 No. 03-07 -08/10143) .
• They bought TMU for business at a rate of 10 or 18%, and then began to compete with the “zero”. In that quarter, if the TMU was victorious in “zero activity”, the MDV needs to be renewed, and on the remaining day of the period, if the entire first payment has been collected to confirm the rate of 0%, it must be accepted again before recovery (clause 3 of article 172, clause 9 of art. 167 of the Tax Code of the Russian Federation, sheet to the Ministry of Finance dated 10/12/2017 (03-07-08/66748).

Varto notes that since the TMU, after updating the MPV, began to re-stalk at “non-zero” activity, then the recovery of the previously updated MPV for the organization is no longer possible (sheet to the Ministry of Finance dated 06/23/2010 No. 03-07-11/265).

Updated maximum permissible value with hearing loss

This type of MPE update has low specificity:

1. Transfer of inviolability as a contribution to the CC. Here the algorithm for distributing the tax is identical to the algorithm for updating the maximum permissible value with OS and intangible assets (formula 1). This procedure will be stagnated to the point of inconsistency, with any term being used before transfer to the CC (Articles 170, 171 of the Tax Code of the Russian Federation).
2. Changing the OSN to a special mode and switching to “zero” activity. Also, a procedure similar to the OS and NMA is established, but in this case it is necessary to establish the term for the recovery of infirmity before changing the regime.

If the depreciation mode has been changed for lines up to 15 years from the moment of setting up the cushion, then the MDV will need to be updated for 10 days from that date, if the depreciation of the cushion has begun whose object is inviolability, and for periods in which inviolability is not extended depreciation and did not take part in the “zero” activity, there is no need to update the maximum permissible value (Ministry of Finance sheet dated September 11, 2013 No. 03-07-11/37461).

The maximum permissible value before it is switched off from the main line, which is depreciated and insured according to the advance formula (3):

Don't you know your rights?

NDSvost = NDSpv/10 × STtmubn/STtmug,

NDSpv - MPE, before adoption before discharge;

STtmubn - vartіst TMU, which takes part from “zero” operations;

STtmug - zagalna vartіst TMU per rik.

After the inviolability has been established in the warehouse that is being depreciated, the maximum permissible value is no longer updated until the object is returned. After entering the amount of maximum permissible value before updating, follow the formula (4):

VATvost = (VATsp - 1/10 MDV/ Kl) × STtmubn / STtmug,

1/10 MDV - the price is 1/10 MDV for all periods that exceed the date of removal of the indestructibility from the mine that is being depreciated;

Kl - the number of risks that were lost before the end of the decimal term for updating the maximum allowance, is insured using the formula (5):

Kl = 10 - Klv - Kli,

KLV - number of fates, if PDV is in love;

Kli - the number of rocks, if the inviolability was derived from the warehouse that is being depreciated.

1. Since, due to the inviolability, which is in “zero” activity, reconstruction/modernization was previously carried out, then with the availability of construction and installation work and TMU for construction and installation work, it is also necessary to update tax, however, in this case the term of exploitation (over 15 rubles) has no meaning. The updated amount of the maximum allowance is calculated if the property begins to fall into “zero” activity after reconstruction/modernization (Article 171.1 of the Tax Code of the Russian Federation).

For all other devices that have been used by the organization for at least 15 years, there is no need to update the MPE.

Accounting form with updated MDV amount

Let's take a look at the accounting entries that are subject to the updated maximum allowance:

• Dp 19 Kt 68.2 - updated earlier than adopted before the introduction of MPE;
• Dp 20, 91.2 Kt 19 - write-off of the updated maximum allowance amount.

With the updated maximum permissible value from prepayments/advances, the following will be carried out:

• Dt 76/VA Kt 68.2 - the maximum permissible value was updated, previously accepted from prepayments/advances.

At the time of transferring TAI to the contribution to the CC, there are also nuances:

• Dt 19 Kt 68.2 - updated earlier than the adoption of the MDV with TAI, we will transfer it to the CC;
• Dp 58 Kt 19 - sums of the updated PDV are insured as financial investments.

Submission form with updated MDV amount

In the tax department, the amounts of the updated MDV are reflected in other expenses related to production and implementation (sheet to the Ministry of Finance dated June 23, 2010 No. 03-07-11/265, subp. 2, clause 3, art. 1. 70, paragraphs 7, 9 art. 171 of the Tax Code of the Russian Federation), but there is a small caveat: when transferring TAI to a deposit in the CC or when updating the PDV with an advance payment/advance, the PDV is not taken from the debit, since in the first case the party that receives it can accept it before recovery (if the correct registration of the first fruit), and in another the organization did not bear any expenses from the beginning and ordered the acceptance of the maximum allowance before release.

Updates to the maximum allowance must be displayed in the sales ledger - the entry can be made either on the basis of invoices, for which maximum allowance was previously accepted before verification, or if there is no first-rate value, then on the basis of accounting. During the hour of transmission of the TAI until the QC of updates, the EDV is displayed on the stand of transmitting documents.

For a declaration with PDV, the contribution amount is displayed in the third section after row 080, and in the case where the company is updating the PDV, you also need to fill in supplement 1 to section 3.

***

Thus, when updating the previously adopted pre-vaccination EDV, you need to know the following points:

• The update of the maximum permissible limit will only fail in case of accidents, over-insurance under paragraph 3 of Art. 170 Tax Code of the Russian Federation. Since the tax is intended to renew the tax in other situations, you can safely complain to the judicial authorities.
• For every situation, there is a specific procedure for updating the maximum permissible limit for both the accounting and tax departments. Everything depends on the reasons for the renewal of the tax.

General Director of LLC “Actual Management”,
candidate of legal sciences

Especially for the company "Taxka"

In a number of cases, companies and individual entrepreneurs need to maintain maximum permissible limits in the area. However, it will be necessary to submit an updated declaration sooner rather than later. The company has the right to submit an updated declaration if there has been an overpayment of the tax, and it is simply necessary to earn it, since the amount of the tax before payment has become less.

Periods of MPE renewal

The update of the maximum allowance transfers a change in the tax base from the maximum allowance and for the need to pay additional taxes to the budget. The whole difficulty of the updated PDV lies in the fact that in the Tax Code there is no clear transition between the categories that would require an updated tax. Let's bring up the issues of updating the maximum permissible limit.

Transfer of main to statutory capital

Transfer of land, intangible assets, mining rights such as: contribution to the statutory (stocked) capital of government partnerships and partnerships; contribution under an investment partnership agreement or share contributions to mutual funds of cooperatives; transfer of an intact mine to replenish the target capital of a non-profit organization (clause 1, clause 3, article 170 of the Tax Code of the Russian Federation).

Below is a list of goods imported to Russia

Further, the extraction of additional goods (work, services), including basic goods and intangible assets and mining rights, imported into the territory of the Russian Federation due to the established penalties.

Before blaming:

• Vikonanny works and provides services between the territory of the Russian Federation and Russian aviation enterprises within the framework of peacekeeping activities and international peacekeeping activities;
• transfer of main assets, intangible assets and (or) other mine, mining rights to the assignee(s) under the hour of reorganization of legal entities;
• transfer of the main to a participant in a simple partnership agreement (an agreement on joint activity), an investment partnership agreement, or to the assignee from a different part of the main, which is in the full power of the participants in the agreement, or under such a main.

Complimentary maximum allowance for advance payment upon termination of the contract

Improvement of goods, acquisition of work, assignment of services, transfer of mining rights or renewal (change of minds) of the agreement, if the seller had previously over-insuranced the amount of the overpayment, and the PDV from the advance payment was accepted before recovery.

And here the renewal of the tax amount is collected by the buyer during the tax period in which the amount of the tax from the addition of goods (work, services) is restored.

Change in product prices

Changes in the value of advanced goods, contracts, services, transfer of mining rights due to changes in the price (tariff) or cost (obligation) (clause 4, clause 3, article 170 of the Tax Code of the Russian Federation).

The new tax amount is based on the difference between the tax amounts calculated on the basis of the sale of new goods, works, services, and the transfer of mining rights before and after such a change.

Removal of subsidies for the purchase of goods

Withdrawal of subsidies from the federal budget and the payment of additional goods (work, services) under the rules of the maximum permissible value, and payment of taxes for imported goods into the territory of the Russian Federation. In such a situation, the amount of donation in the amount previously accepted before the recovery is renewed.

Transition to special supply modes

With a lot of paid contributions, after switching from the legal system of payment to the “simply” system, you can continue to engage in the sale of goods, the acquisition of work, and the provision of services. And here it is necessary to update the PDV in the form. Most often, the need to update the MPE arises when a company or an individual has added basic assets and intangible assets, and then switched to a new supply regime.

A similar situation arises when moving to a single tax on income or to a patent system. When switching to the Unified Agricultural Tax payment, the maximum allowance amount accepted before recovery is not required (clause 2, clause 3, article 170, clause 8, article 346.3 of the Tax Code of the Russian Federation).

Vibutya lane, not related to the sale

It may be that this was due to reasons not related to the implementation or free transfer. Such situations include, for example, waste, robbery, violence, robbery, and spontaneous violence.

As a legacy, if you receive a donation that was previously lawfully accepted before recovery for the indicated lane, it is necessary to renew it. In this case, the renewal is carried out in the tax period in which the main one that is rejected is written off in accordance with the established procedure. For the mine that is being depreciated, a new contribution is added in the amount of the sum, the proportional surplus (balance sheet) value of the mine without adjusting the revaluation (List of the Federal Tax Service of Russia dated November 20, 2007 No. ШТ-6-03/899 @).

However, the loss of goods for reasons not related to the sale or free transfer, for example, due to a shortage of goods, is not subject to submission of a tax on the added goods (List of the Ministry of Finance of Russia dated 19.05.2010 No. 03-0 7-11/186).

Thus, if you receive a contribution for the goods that have previously been legally accepted before the recovery of the indicated goods, you must renew it to pay to the budget. In this case, the update is carried out in the supply period in which the goods that are not processed will be written off in accordance with the established procedure.

A similar position was voiced by the Ministry of Finance in response to the situation, if the main services were depleted within an hour (sheet of the Ministry of Finance of Russia dated May 15, 2008 No. 03-07-11/194). The Authority stated the need to confirm the amount of the “input” MDV for goods and in the main ways, such as those who were deprived of the fire, as a result of the blame of third parties.

Approved by an individual entrepreneur for entrepreneurial activity

In this situation, it is necessary to confirm the amount of MDV by updating the declaration submitted before inspection for those tax periods in which the amount of the tax was accepted before recovery for goods that are deprived of the authorities of an individual after her employment as a receptionist.

However, the meaning of the point is to complete the discussion. The obligation to renew the tax can be challenged in court. Norm clause 3 art. 170 of the Tax Code of the Russian Federation contains a closed list of reasons for which the tax payer is obliged to renew the taxes before they are accepted. However, this norm does not oblige the payer to pay taxes until the payment to the budget of the amount of MDV, which was previously legally stated before the recovery of the additions, payment and acceptance of goods that were previously deprived of it from the special account (According to State Federal Antimonopoly Service dated 19.2022 / 07-3067A).

Which amount needs to be renewed? As a rule, the tax must be paid in the amount that was received before recovery. What amount needs to be renewed? As a rule, the tax must be paid in the amount that was received before the recovery.

Blames become intangible assets. Here the contribution is renewed proportionally to the surplus (balance sheet) value without adjusting the revaluation.

Submission of an updated declaration

The main consequences that arise from the submission of an updated declaration:

• you have found concessions in the declaration, and these concessions have led to a reduction in the amount of the payment tax;
• at the hour of the desk review, an amendment to the declaration was found, and the filing authority asked for an explanation;
• the promotion of goods for export was introduced, the company was unable to obtain a package of supporting documents from the establishment of the term (181 days).

In addition to supporting documents, please provide:

• agreement for the delivery of goods with a foreign buyer;
• Mitna declaration with two notes;
• transport (shipping) documents with the markings of the border checkpoint “Visit allowed” and “Visit goods”.

If the export was carried out through an intermediary, it is necessary to submit the following documents:

• an agreement or a copy of the tax payer with an intermediary (commission agreement, commission agreement or agency agreement);
• a contract or a copy of an intermediary with a foreign person for the supply of goods for the borders of the Mitny Union;
• Mitigation Declaration or a copy thereof with the relevant marks of the Mitigation Bodies;
• copies of transport, shipping and (or) other documents with the appropriate marks of the Mining authorities.

With the updated EDV, the company can actually update the tax amount and pay the tax to the budget. In this case, the direct obligation of submitting an updated declaration with MPE does not apply. And it would still be better to submit an amended declaration for the following reasons:

• there is no difference between the paid amount of the tax and the amount indicated in the declaration;
• the filing authority will not require explanations regarding differences in declarations;
• It is easier to pass the visa tax check, the fragments of the PDV sum, updated in form, will be similar to the sums assigned to the declaration.

And it is not necessary to correct the axis of invoices when submitting an updated declaration once the maximum permissible limit is updated.

True, in most cases the seller sells the goods and does not provide information about how the buyer’s tax base is adjusted. This is a literal reading of the legislation to talk about those that have been introduced and corrected until the invoices have been transferred from once the approvals have been identified, which pass to the tax authorities to identify the seller, the buyer of the goods (work, services), mining rights; naming of goods (work, services), mining rights; Their value, and the tax rate and amount presented by the purchaser (Clause 2, Article 169 of the Tax Code of the Russian Federation). It follows from this that the update of the maximum permissible value is not related to the amends, then asking the counterparty to “revise” the invoice makes no sense.

Finally, it is necessary to note that updating the MDV is far from being an acceptable obligation for the tax payer. And it is not entirely connected with the submission of the updated declaration. It is also recommended that tax payers submit such a declaration with an updated maximum permissible limit (MPE), without overriding invoices.

You can submit an updated tax return from telecommunication channels, which allows you to submit information from any computer anywhere in the world, or a reliable program for an office PC. Your documents are guaranteed to be sent quickly and safely to the control authorities.

E.A. Sharonova, economist

Are you up to date with the traffic rules? Don’t rush - turn it over, but what do you need...

It’s amazing how many people are affected by the PC, and how many people have no control over their organs

The texts of the fortune-telling can be found in the Ministry of Finance’s statistics: section “Financial and personnel consultations” of the ConsultantPlus system

Vipadkov, if it is necessary to update the maximum permissible value, before praise before recovery, there is plenty to do. The procedure for updating the MPE varies depending on the situation and type of lane. Also, on the sheets of the Ministry of Finance and the FNP, you can find out a lot of non-transferable PC situations, if you need to pay additional PDV.

When the PC is required to comply with the MDV

To make it easier for you, we will present all the information in a clear view. Please note that in all schemes, material reserves (MPI) include goods, raw materials, materials, and under mine – MPZ, fixed assets (FP) and intangible assets (IMA).

SITUATION 1. Transfer of the mine to another person who is not recognized by the object of the PDV submission

1podp. 1, 2 p. 3, add. 4 p. 2 tbsp. 170, podp. 1 item 2 art. 146, podp. 4 p. 3 art. 39 Tax Code of the Russian Federation; 2podp. 1, 2 p. 3, add. 4 p. 2 tbsp. 170, podp. 1 item 2 art. 146, podp. 5 paragraph 3 art. 39 Tax Code of the Russian Federation; 3podp. 1, 2 p. 3, add. 4 p. 2 tbsp. 170, podp. 2, 5 p. 2 tbsp. 146 Tax Code of the Russian Federation

* The scheme has the widest variations. There are more of them, because the tax requirement for any transfer of the lane is not recognized by the subject of the PDV submission pp. 1, 2 tbsp. 146, podp. 2 p. 3, app. 4 p. 2 tbsp. 170 Tax Code of the Russian Federation. Dear, at first glance there is a trace from the Tax Code of the Russian Federation that it is also necessary to update before the adoption of the maximum allowance when transferring a mine as a contribution to a simple partnership agreement podp. 2 p. 3, app. 4 p. 2 tbsp. 170, podp. 1 item 2 art. 146, podp. 4 p. 3 art. 39 Tax Code of the Russian Federation. However, in 2010 The Supreme Court of the Russian Federation has noted that in this situation the MDV does not support renewal Resolution of the Presidium of the Supreme Arbitration Court dated June 22, 2010 No. 2196/10.

** According to the official rule of maximum permissible value (MPE), it is necessary to comply with a period of 10 years, starting from the beginning of the calculation of depreciation for it clause 6 art. 171 Tax Code of the Russian Federation. However, in situation 1, it is not possible to maintain this order, since inviolability prevails in the organization and is no longer victorious. Therefore, the maximum permissible value due to excessive varosti needs to be updated once.

SITUATION 2. Vikoristanny lane is deprived of “free” operations

1podp. 2 p. 3, app. 1 item 2 art. 170, paragraph 5 of Art. 149 Tax Code of the Russian Federation; 2podp. 2 p. 3, app. 2 p. 2 art. 170 Tax Code of the Russian Federation; 3clause 6 art. 171 Tax Code of the Russian Federation

* There is no need to update the maximum permissible values ​​for non-rusting objects, which are subject to depreciation, or since the moment of putting into operation, 15 years or more have passed clause 6 art. 171 Tax Code of the Russian Federation.

** Based on the step-by-step procedure for updating the maximum permissible limit clause 6 art. 171 Tax Code of the Russian Federation It’s not going to happen to all the objects of hearing loss, but only to those, the depreciation of which began to increase after 01/01/2006, says the Ministry of Finance. clause 39.3 Order, sol. By order of the Ministry of Finance dated October 15, 2009 No. 104n. There is no trace of the Tax Code of the Russian Federation. Prote at the scheme established the procedure for updating the maximum permissible value with the approval of the Ministry of Finance.

SITUATION 3. Vikoristanny lane in operation with both conformed and non-adapted MDV

1podp. 2 clause 3, clause 4 art. 170 Tax Code of the Russian Federation; FNP sheets dated 06/24/2008 No. ШС-6-3/450@, dated 05/02/2006 No. ШТ-6-03/462@; 2clause 6 art. 171 Tax Code of the Russian Federation

The situation is most widened when the main vikorist is involved in the activity that is subject to and not subject to the MDV, - by subscribing to the illegal regime of subscribing to UTII.

SITUATION 4.“Closing” of the advance payment reinsurance for the postal owner, from which it was previously accepted before the recovery of the maximum allowance podp. 3 p. 3 art. 170, paragraph 12 art. 171 Tax Code of the Russian Federation

About the nuances of obtaining advance MPE from the seller, read: ;
;

Which type of tax is required to be renewed once in the quarter in which podp. 3 p. 3 art. 170 Tax Code of the Russian Federation:

• <или>supports the recovery of the input maximum permissible value for goods (robots, services, mining rights), for the provision of which the advance payment was overinsurance. Moreover, it is necessary to protect such a moment.

About the procedure for collecting advance MPE from the buyer, read: ;
;

If the amount of the advance payment is higher or less than the cost of advanced goods (new jobs, services), then when they are accepted, the requirement of prior acceptance is required before the MDV for the advance payment is collected.

If the amount of the advance payment is greater than the value of the goods (works, services), then the requirement of maximum allowance for the amount of goods (works, services that have been found and accepted) must be renewed. List of the Ministry of Finance dated July 1, 2010 No. 03-07-11/279, dated June 15, 2010 No. 03-07-11/251;

• <или>You have been refunded an advance payment for changing the minds of the contract or its dissolution. The maximum permissible value must be updated from the amount that falls on the paid advance.

SITUATION 5. Change in the price of goods (work, services) for the home of the seller and the buyer

The buyer is guilty of revising the VAT if the seller has changed the quality of the goods for which the tax has already been accepted before recovery podp. 4 p. 3 art. 170 Tax Code of the Russian Federation. The PDV is updated for the amount of the difference between the contribution, which the seller has calculated, resulting from the supply of new goods (branded goods, other services) before the change, and the tax, calculated after such a change.

About the procedure for the seller and purchase in the event of a change in the supply of goods (jobs, services), as well as about the folding of customized invoices, read: ;

For example, a buyer of additional goods accepted the maximum allowance for the amount of 100 rubles before recovery. And after the seller changed the price of goods, it became necessary to present the VAT amount of 90 rubles before recovery. And here the buyer is responsible for paying the maximum allowance amount to the budget in the amount of 10 krb.

The maximum permissible limit must be updated for the quarter in which the earliest date falls:

• <или>date of withdrawal of the original document from the seller of the change in the price of purchased goods;
• <или>date of receipt of the original invoice submitted by the seller.

SITUATION 6. Withdrawal from the federal budget of subsidies for the payment of expenses associated with the payment of additional goods (work, services) under the MDV regulations

So, initially, goods (work, services) were paid for the organization's financial expenses, the maximum allowance for them was accepted until recovery, and then the organization withdrew a subsidy from the federal budget. In this case, it is necessary to update the input maximum permissible value in order to reach the deductible costs. podp. 6 clause 3 art. 170 Tax Code of the Russian Federation; Art. 78 BC RF. Moreover, the Ministry of Finance has clarified that since the subsidy has been withdrawn from the republican or local budget, there is no need to renew the MPV Letters to the Ministry of Finance dated 01.02.2013 No. 03-07-11/2142, dated 30.10.2012 No. 03-07-11/462, dated 23.03.2012 No. 03-07-11/78.

When control bodies are required to comply with the maximum permissible limit

The Ministry of Finance and the FNP rely on the updated MPE in these cases, if they can no longer compete with the activities of the organization and in which it is not transferred to anyone.

1Letters to the Ministry of Finance dated 04.07.2011 No. 03-03-06/1/387, dated 01.11.2007 No. 03-07-15/175; FNP dated 10/19/2005 No. MM-6-03/886@; 2List of the Ministry of Finance dated May 15, 2008 No. 03-07-11/194, dated August 14, 2007 No. 03-07-15/120; 3List of the Ministry of Finance dated April 21, 2006 No. 03-03-04/1/369; 4List of the Ministry of Finance dated March 18, 2011 No. 03-07-11/61, dated January 29, 2009 No. 03-07-11/22; 5List of the Ministry of Finance dated 06/07/2011 No. 03-03-06/1/332, dated 07/05/2011 No. 03-03-06/1/397

It is a great arbitrage practice to confirm that there is no obligation to comply with the maximum permissible limit:

• in case of shortages, stolen goods and equipment Resolution of YOU dated 10/23/2006 No. 10652/06; Resolution of the Federal Antimonopoly Service of Higher Professional Education dated 09.09.2011 No. A17-5842/2010; FAS MO dated August 31, 2012 No. A41-15463/11;
• with depleted MP and HP, the resulting fires and natural disasters Resolution of the Federal Antimonopoly Service PZ dated May 10, 2011 No. A55-17395/2010;
• when the equipment is written off before the end of the depreciation period due to breakdown, accident, liquidation, moral or physical wear and tear Resolution of the Federal Antimonopoly Service of the Far East Branch dated 02.11.2011 No. F03-4834/2011; FAS MO dated March 23, 2012 No. A40-51601/11-129-222; FAS North Caucasus Region dated November 23, 2012 No. A32-36919/2011;
• when goods are written off, they are linked to the completed terms of reference, assignment Decision of the Supreme Court dated May 19, 2011 No. 3943/11; Resolution of the Federal Antimonopoly Service ZSO dated July 18, 2012 No. A45-15075/2011; FAS NWO dated 10/15/2012 No. A56-165/2012;
• for raw materials and materials spent on the production of finished products that were found to be defective Resolution of the Federal Antimonopoly Service of the Moscow Region dated July 23, 2012 No. A40-100625/11-116-282; FAS North Caucasus Region dated August 10, 2009 No. A32-5096/2007-12/27;
• when the inventory is written off due to loss of trade goods Resolution of the Federal Antimonopoly Service dated April 28, 2008 No. A82-15724/2004-37.

The main argument of all courts is this: the overflow of losses, if it is necessary to update the maximum permissible limit, is established in paragraph 3 of Art. 170 of the Tax Code of the Russian Federation and we will close it. Therefore, in other cases there is no need to renew the input tax.

VISNOVOK

If the applicants rely on the updated maximum permissible rules in case of overinsurance in more cases and are ready to confront them, then you can definitely go to court, they will support you and find out that the donation of the maximum permissible rules is illegal.

How to change your tax updates

CROC 1. At the sales book register clause 14 section ІІ Addendum No. 5 to the Decree dated December 26, 2011 No. 1137:

• <или>details of that invoice document, on the basis of any MDV received before verification (previously registered with the purchase book). However, sometimes it is impossible to identify a specific structure-texture, on the basis of which it is necessary to restore the MDV, which now needs to be updated. There are differences if the same products were bought (for example, sand, sugar, etc.) and you need to update the maximum allowance for them. In such a situation, you can simply select these invoices, the total amount of the input MDV for any additional amount of the updated tax (or there will be more for it), and register them in the sales book;
• <или>An accountant’s report, if on the date of updating the EDV you have daily invoices, for example, in connection with the completed terms of their saving podp. 8 clause 1 art. 23 Tax Code of the Russian Federation. This document requires you to display the insured amount of PDV, which facilitates renewal List of the Ministry of Finance dated 02.08.2011 No. 03-07-11/208, dated 20.05.2008 No. 03-07-09/10. Then the sales book will require you to enter:

• in column 1 - the date and number of the accounting document;
• in column 5b - the amount of maximum permissible value that is renewed.

Other graphs may not be remembered.

KROK 2. Declaration of maximum permissible limits approved By order of the Ministry of Finance dated October 15, 2009 No. 104n, In row 090, section 3 from the sales book, transfer the deposit amount, which facilitates renewal. In this case, you need to look at row 110 (includes up to row 090) in section 3 to see the amount of MDV, updated for the advance invoice.

In addition, according to the skin object of non-russiness, depreciation for which began to increase after 01/01/2006, it is necessary to fill out supplement No. 1 to section 3. This supplement must be submitted before the tax inspection once per go to the warehouse declaration with MPE for IV quarter of the flowing river

Issues, if the payer of the filing of claims updates the maximum permissible limit, previously accepted before the recovery, assigned to paragraph 3 of Article 170 of the Tax Code of the Russian Federation, and the overflow of the issues is closed, then. Other types of renewal are not to blame. Due to the changes in the updating of the maximum permissible limit, the main provisions are covered by Article 171.1 of the Tax Code of the Russian Federation.

The maximum permissible limit before recovery must be updated in such cases

1. When transferring assets - main assets, intangible assets, inventories, mining rights as contributions to statutory capital.

This can include contributions up to the statutory capital of government partnerships, partnerships, the transfer of an indestructible mine for additional purposes to the capital of a non-profit organization. This may also include investment contributions to investment partnerships and share contributions to mutual funds of cooperatives.

The maximum permissible income for mineral oil and mining rights is determined in the amount in which they were accepted before recovery, and the maximum permissible income for the main assets and intangible assets is in proportion to the excess value of the asset without adjusting the revaluation.

From the receiving party, the amounts of the updated maximum permissible limit are accepted until recovery.

1. It is necessary to confirm the maximum permissible rules at the time of the main law, for which the maximum permissible rules were adopted before the restoration:

• begin to become involved in activities that do not comply with the MDV or are released from the MDV;
• they are beginning to become victorious in their activities because they are not aware of the implementation within the framework of Chapter 21 “Feed for additional income” of the Tax Code of the Russian Federation;
• begin to become involved with banks in the implementation of banking operations;
• if the payer of the PDV ceases to be a payer of the tax with the PDV and withdraws the allowance from the PDV;
• if at the time of its implementation the Russian Federation ceases to exist.

In this case, as in the first case, the maximum permissible value for the industrial property and mining rights can be expanded in full, and the maximum permissible value for the main assets and intangible assets is proportional to the excess value of the asset without adjusting the revaluation.

The sums of the updated maximum allowance before recovery are not accepted, but are insured at the warehouse for other expenses under Article 264 of the Tax Code of the Russian Federation.

The maximum permissible value is renewed during the supply period when one of the options for overinsurance has become available, in addition to the transition to special supply systems.

When switching to special supply modes (except ESKHN), the renewal of the MDV amount is valid in the supply period, which transfers the date of transition to the special supply mode.

1. The maximum permissible value is updated whenever an advance payment (advance payment) is made for goods, work, services, or mining rights.

The renewal of the maximum allowance applies if goods, work, services, mining rights, which were previously subject to an overpayment, have been withdrawn. It is also necessary to work out if there has been a change of mind in the agreement or its dissolution, which caused the repayment of the advance payment (advance payment).

1. The VAT is updated and there are changes in the value of goods, work, services, and mining rights..

Regardless of the reasons for the change in value - such as for a change in price, and for a change in the amount (obligation) of transferred goods, mine rights, written works, assigned services.

The maximum permissible value, which contributes to the renewal, is calculated from the sum of the difference between the primary value and the value after changing the price and the number of goods sold, work, services, and mining rights.

The MPE update is issued for the earliest date of the tax period:

1. Date of the document that formalized the change in the ownership of sold goods, work, services, mining rights.
2. The date of the original copying of the invoice in which such a change was made.
3. The MDV is renewed at the time of withdrawal of subsidies from the budget of the Russian Federation for the payment of expenses for the payment of goods, labor, services, and mining rights. A similar procedure applies to the deductible of tax payments for the import of goods into the territory of Russia.

Please check with the amount previously accepted before recovery.

Renewal will be provided during the period in which the subsidy is withdrawn.

The sums of the updated maximum allowance before recovery and deposit at the warehouse are not accepted, but are insured at the warehouse for other expenses under Article 264 of the Tax Code of the Russian Federation.

Peculiarities of updating the maximum allowance amount for certain main reasons

The sums of the PDV, adopted before the adoption of the added or required basic functions, encourage renewal not for all designated basic functions, but for those that were used in the offensive operations:

• at the hour of capital work by the contractor;
• when adding an indestructible lane (except for space objects);
• when arriving on the territory of Russia or imported into the territory of Russia, sea, river and wind vessels and engines before them;
• when adding goods, work, services, which are victorious during the hour of daily installation work;
• under the hour, construction and installation work will be completed for consumption.

The renewal of such objects is observed in all 5 cases discussed at the beginning of the discussion regarding certain features.

Update of the maximum permissible limit: special features for the main reasons for Article 171.1 of the Tax Code of the Russian Federation.

The MDV update does not comply with the main features, such as the surface being amortized, and more than 15 years have passed since they were put into operation.

The amounts of the updated maximum allowance are shown in the Declaration of maximum allowance for the 4th quarter of each year for 10 years that have passed since the end when depreciation for the main sum began to accrue.

The skin code for the amount of maximum permissible limit, which supports renewal, is calculated as 1/10 of the amount of maximum permissible limit taken before treatment, in the final part.

And the axis of the independent part is indicated as a relation to the amount of goods sold, work, services, mining rights, which are not subject to the maximum allowance until the amount of sales for the main river.

In this way, the amount of renewal of the maximum allowance for a specific river is insured at the warehouse of other expenses under Article 264 of the Tax Code of the Russian Federation.

Update of the maximum permissible limit: features of the modernized (reconstructed) main features specified in Article 171.1 of the Tax Code of the Russian Federation.

Since the main facilities have been modernized, reconstructed, including the fact that they were completely depreciated before the start of modernization (reconstruction), and since the moment they were put into operation, more than 15 years have passed, before them, the same rules will apply that were discussed at the previous point s urahuvannyam such features.

In addition to the amount of maximum permissible value, which supports renewal, it is calculated as 1/10 of the amount of maximum permissible value accepted before the recovery from the construction and installation work (goods, work, services, victorious during the removal of the construction and installation work), in the secondary part.

Since the beginning of the modernization of the object, the main features have been switched off from the warehouse of the depreciated mine and the river, while the MDV is not being updated. It will be necessary to renew the maximum permissible value once again when depreciation with the changed type of the main method begins after the completion of the modernization.

Other types of MPE renewal

Regardless of the fact that all types of updating the MDV are directly named in Articles 170 and 171.1 of the Tax Code of the Russian Federation, the control authorities in their investigations are constantly finding new reasons for updating the MDV. Following such clarifications, each tax payer will have to decide independently.

Even if we do not follow the possible claims from their side, it is likely that the court will have to determine its position.

The following points are indicated in Table 1.

Table 1

No.	An operation for which it is necessary to update the maximum permissible limit, at the discretion of the control authorities	Rose's clear document
1	There was a write-off of non-liquid and obsolete goods	List of the Ministry of Finance of the Russian Federation dated January 21, 2016 No. 03-03-06/1/1997
2	Maino vibulo u zv'yazku z psuvannyam	List of the Ministry of Finance of the Russian Federation dated March 19, 2015 No. 03-07-11/15015
3	Not completely amortized but was liquidated (due to the blame of liquidation as a result of an accident)	Letters to the Ministry of Finance of the Russian Federation dated 04/14/2016 No. 03-07-11/21297, dated 02/17/2016 No. 03-07-11/8736
4	The fact of mine theft was recorded	Letters to the Ministry of Finance of the Russian Federation dated 05/19/2010 No. 03-07-11/186
5	During inventory, a shortage was recorded	Letters to the Ministry of Finance of the Russian Federation dated 04.07.2011 3 03-03-06/1/387, dated 05/19/2010 No. 03-07-11/186

However, one should not forget that what is arbitration practice, which is determined by the current point of view, the control authorities are responsible for their work in the arbitration practice itself.

With the help of arbitration decisions, revenge is taken from the fact that it is not necessary to renew the maximum permissible limit at the time of wasting the mine after the theft, theft, etc. and the impossibility of further recovery through moral and physical wear can be the following solutions:

1. Resolution of the Supreme Arbitration Court of the Russian Federation dated May 19, 2011 N 3943/11
2. Decision of YOU dated October 23, 2006 N 10652/06.

Accounting activities with updated maximum permissible values

Table 2

Operation	Posted by debit	Providing a loan
When transferring the lane as a contribution to the CC
The maximum permissible value from the main has been updated, which is transferred to the statutory capital	D 19	Until 68.02
The amount of the updated PDV is included until the first payment of the share in the statutory capital (if possible, the amount of the updated PDV is included in the distribution for the payment of the share in the statutory capital)	D 58.01	Up to 19
When switching to the simplified tax system
The maximum permissible limit for materials in stock has been updated	D 19	Until 68.02
The amount of the updated PDV is included up to other expenses	D 20 (26)	Up to 19

Types of power supply expansion

Meal No. 1: The allowance for the maximum allowance for Article 145 of the RF PC was withdrawn in the spring of 2017. In what case was the maximum permissible value for the mine confirmed, what was lost on the balance sheet of the mine, and what maximum permissible value was accepted before recovery?

For this period, the MPE update must be completed in the 3rd quarter of 2017.

Meal No. 2: What to do, since the owners began to vikorize in unsuitable operations, the MDV was renewed, and then again on whose installed ones they began to vibrate the products, how to submit the MDV?

In this case, it is necessary to revise the updated maximum permissible limit and taxes specified by the Declaration of the maximum permissible limit for the period when the maximum permissible limit was updated ( List of the Ministry of Finance of the Russian Federation dated 01.11.2007 N 03-07-15/175).

Meal No. 3: Is it necessary to update the maximum permissible value before processing materials that are used in manufactured products that are subject to the maximum permissible value, since such products were later found to be defective?

The maximum permissible value can be changed, because The Tax Code of the Russian Federation cannot retaliate against the MPE in such situations. Claims from the side of control authorities are possible, as well as arbitration practice on the cost of payer taxes from similar rights.

11. The basis for updating the MDV amount has been transferred,

previously taken before recovery, the order of their renewal

It can be said that with the adoption of changes to Chapter 21 of the Tax Code of the Russian Federation, a check has been placed on the dispute between payer taxes and tax authorities for the supply of updated sums of MDV previously accepted before recovery, fragments from 1 June 2006 of a similar obligation ok passed on by law.

Previously at paragraph 3 of Art. 170 of the Tax Code of the Russian Federation has been transferred to the obligation to update the PDV only once before the recovery or withdrawal of the sum of the tax, which contributes to the availability of goods (work, services) (division 2 of Article 170 of the Tax Code of the Russian Federation).

The transfer of drops, when a renewed supply amount is required, is previously accepted before being drained, closed, and so:

A. transfer of main, intangible assets and mining rights as a contribution to the statutory (stocked) capital of government partnerships and partnerships or share contributions (clause 1, clause 3, article 170 of the Tax Code of the Russian Federation);

Before the changes were made, due to this situation, court practice had developed regarding the obligation of the tax payer to renew the EDV at the hour of transfer of the main to the statutory capital (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 11.11. 2003 N 7473/03).

The amount that requires renewal is calculated from the amount of the maximum allowance previously accepted before the renewal. In addition to the main features and intangible assets, the renewal is supported by a contribution from the amount, a proportional surplus (balance sheet) value without adjusting the revaluation (paragraph 2, paragraph 1, paragraph 3, article 170 of the Tax Code of the Russian Federation). When transferring a mine to statutory capital, the party that transfers is required to indicate in the “documents that formalize the transfer of the assigned mine, intangible assets and mining rights”, the amount of the contribution that facilitates the renewal, and the party that receives has the right to accept it before health care ( paragraph 3 paragraph 1 paragraph 3 art.

Clause 8 of the Rules approved by the Decree of the Russian Federation dated 02.12.2000 N 914 (with amendments made to the Decree of the Russian Federation dated 11.05.2006 N 283), indicates how to prepare documents in order to accept the VAT wow. First of all, it is confirmed that the recovery of the amount of the deposit from the withdrawn mine (intangible assets and mining rights) will take place not on the basis of the invoice, but on the basis of the documents that formalize their transfer as a contribution to the statutory (folded cap) talu (fund). Obv'yazkova's mental acceptance of the PDV before recovery and seeing in these documents the sum of the tax, as having renewed the principal. The documents used to formalize the transfer of the main may be registered with the purchase book at the time of the transfer of the transferred main. Canceled documents or their notarized copies may be kept in the journal in the form of censored invoices (paragraph 4 of clause 5 of the Rules).

Div. about it in perspective "New documents for an accountant", issue 05/18/2006.

b. in the future, the replacement of goods, work, services, the protection of basic functions, intangible assets for operations, designated in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, then they do not extend the application of the maximum permissible limit (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation).

This paragraph includes situations of updating the maximum permissible value during the transfer of main assets, intangible assets and/or other mines, mining rights to the offender(s) during the reorganization of legal entities, as well as MDV for the hour of transition to special supply modes, transferred by Chapters 26.2 and 26.3 Tax Code of the Russian Federation (The tax system and a single tax on income have been simplified). To initiate the transition to the payment of a single rural tax, it is necessary to refer to Chapter 26.1 of the Tax Code of the Russian Federation (paragraph 6, paragraph 2, clause 3, Article 170 of the Tax Code of the Russian Federation).

Therefore, if you receive a contribution that promotes renewal in certain situations, do not turn on until the delivery of goods (work, services), but insure at the warehouse for other expenses in accordance with Art. 264 of the Tax Code of the Russian Federation (paragraph 3, paragraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation).

The maximum permissible limits may be updated in the coming periods:

A. In case of transfer of the main to the statutory capital of another organization, transfer to the assignee during reorganization, the replacement of goods (work, services) during these operations, which do not allow for subsidy, will again fail at that tax period in which the main assets, intangible assets and mining rights were transferred or they begin to become a tax payer for operations that do not comply with the tax.

b. When switching to special tax regimes, the tax amount is subject to renewal during the tax period, which precedes the transition to assignment modes (paragraph 5, paragraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation).

In addition, with the updated PDV, the penalty for the amount of the updated tax will not be recovered, since the tax payer previously legally collected the tax collection. In this case, there is a daily basis for collecting penalties - payment of taxes at a later date is equal to the provisions of the legislation on taxes and collections.

In all cases, the maximum permissible limit has been updated, transferred to paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, the tax payer is required to register in the sales ledger the invoice on which the tax was previously accepted before verification. At whom the invoice is registered for the amount of the donation, it promotes renewal (paragraph 6 of clause 16 of the Rules approved by the Decree of the Russian Federation dated 02.12.2000 N 914). Div. About this in review "New documents for an accountant", issue dated 05/18/2006.

As a result of the fallout of the renewal of the maximum allowance, the tax payer is not obligated to renew the maximum allowance when writing off commodity-material assets and the main factors in connection with their theft or depletion, in our similar situations, not directly mentioned in Articles 170, 145 of the Tax Code RF. A similar ruling is confirmed by court practice (Clause of the Federal Arbitration Court of the Central District dated 04/06/2005 N A48-7767/04-15 (about goods and materials), Resolution of the Federal Arbitration Court of the Pivnichno-Zakhidny District dated 01.03.2 006 N A2 about goods and materials), Resolution of the Federal Arbitration Court to the court of the Skhidno-Siberian District dated 02.16.2006 N A19-21458/05-20-F02-332/06-S1 (about goods), Resolution of the Federal Arbitration Court of the Zakhidno-Siberian District dated 0. F04-5209/2005 (221 04-A27 -3) (about the main issues), Resolution of the Federal Arbitration Court of the Pivnichno-Zakhidny District dated April 21, 2006 N A56-8735/2005 (about the main issues), Resolution of the Federal Arbitration Court 5 of the Ural. .2006 N Ф09-3264/06-С7 (about the main features)).

In order to protect the superbanks from the tax authorities, the organization still maintains the maximum permissible value for goods and basic expenses written off from the accounting department after natural disasters, accidents and other emergency situations, then this amount to secure sales receipts from the warehouse for the evidence of documents that confirm the fact of loss and the fact of a superordinate situation (List of the Ministry of Finance of Russia dated 06.05.2006 N 03-03-04/1/421). A report on the update of the maximum permissible value for written off goods and the main features of the divisions. at a glance "New documents for an accountant", issue dated 05/25/2006.

Transitional provisions

Remnants of the obligatory renewal of the maximum permissible limit have been issued since 1 June 2006, which does not provide a basis for updating the amount of permissible permissible limit in periods to transfer the introduction into force in the new edition of the article. 170 Tax Code of the Russian Federation. In this case, when transferring the main to the statutory capital of other organizations in 2005, when switching to a special tax regime from 1 June 2006, there is no basis for renewing the sum of the MDV.

For food, the updated amount of maximum allowance for the main sums and surplus goods during the transition to the simplified tax system from 1 June 2006 is based on two positions:

1. When switching to the SSP in 2006, the tax payer is required to update the amount of the maximum allowance and submit a declaration for the month (or IV quarter) for the year 2005. The tax authorities talk about the need to update the VAT in their explanations, vikoryst and also old arguments. Thus, in the list of the Federal Tax Service of the Russian Federation dated November 24, 2005 N MM-6-03/988@, the tax authorities, in order to justify their position, rely on the Order of the Ministry of Finance of the Russian Federation dated March 3, 2005 N 31n (which confirmed the forms of tax declarations with the maximum permissible limits and instructions (be sure to complete them thoroughly) , therefore, the amount of the “renewed” MDV is subject to a series of 370 filings. In this case, the financial department is interested in the fact that the updated tax is collected as other expenses associated with production and implementation (div. List of the Ministry of Finance of Russia dated 05/03/2006 N 03-11-04/3/230, report - issue of the review "New documents for an accountant” dated May 25, 2006).

2. When switching to the simplified tax system in 2006, the new MDV amounts do not support renewal, as a result of the new edition of paragraphs. 2 p. 3 art. 170 of the Tax Code of the Russian Federation are updated in the period that precedes the transition. Well, they may have been renewed in the fourth quarter of 2005, but this period of change to the Tax Code of the Russian Federation has not yet come into force, and the legislative acts on taxes and fees have been given a turnaround, which will lead to the rise of tax payers , unacceptable, consistent with point 2 tbsp. 5 Tax Code of the Russian Federation. Before the amendments were made to the Tax Code of the Russian Federation and the updating of the maximum permissible value, a lot of court practice was subject to the benefit of the tax payer, including the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 30, 2004 N 15511/03 (about updating the maximum permissible value during the transition to the simplified tax system). When choosing a behavior option, be sure that if you choose another option, you may end up with a supercharger with a supply organ.