Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

3(168) - 2010 January

Value Added Tax while building and installation for in-house needs: the problems of estimation and payment

Vol. 9, Iss. 3, JANUARY 2010

Available online: 26 January 2010

Subject Heading: TAXATION ESTIMATION

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Zemlyanskaya I.S. PhD in Economics, Senior Instructor of the department of Taxation and Audit of the Volgograd Academy of Public Administration
goncharova.sofia@gmail.com

Nowadays companies do building and installation for in-house needs quite often. According to chapter 21 of Tax Code of the Russian Federation the following action is considered to be an object of VAD imposing. As experience shows, taxpayers have plenty of questions concerning the order of estimation, payment and withholding of VAD. That is why the peculiarities of the VAD imposing are described in the article.

Keywords: building and installation, the order of VAD estimation and payment, withholding of VAD

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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