Cov chaw lag luam thiab cov koom haum uas nce rau cov nqi se ntxiv (VAT) tuaj yeem sau ib feem ntawm VAT tus nqi rau qee qhov kev txiav tawm se. Cov txheej txheem no yuav txo cov se thiab, vim li ntawd, txo cov nqi ntawm cov lag luam.
Cov txheej txheem rau sau tawm VAT yog tsim los ntawm Tshooj 171, 172 ntawm Txoj Cai Lij Choj ntawm Lavxias Cov Cai. Ua ntej sau tawm VAT, koj yuav tsum xam tus nqi los ntawm kev them nyiaj ua ntej los ntawm cov neeg yuav khoom thiab them nyiaj rau cov peev nyiaj.
Yog tias txoj kev sib pauv tswv yim rau qee qhov laj thawj tau teev nyob hauv daim ntawv cog lus pom zoo tsis tau ua tiav lossis qhov kev pom zoo raug txiav tawm, tus neeg xa khoom tuaj yeem sau cov ntawv them se thiab xa cov ntaub ntawv mus rau lub chaw haujlwm se kom tau txais kev txiav tawm tsim nyog. Cov xwm txheej no tau muab rau hauv seem 5 hauv Tshooj 171 ntawm Txoj Cai Lij Choj Ntawm Tebchaws Russia. Nyob rau hauv cov ntaub ntawv ntawm kev them nyiaj ua ntej hauv cov nyiaj, tsis muaj qhov sau tawm.
Raws li kab lus 7 ntawm tsab xov xwm 171 thiab tshooj 25 ntawm Cov Cai Them Se ntawm Tebchaws Russia, ib lub koomhaum tuaj yeem sau tawm qee qhov VAT raug tsim los ntawm cov qauv no rau cov nqi ntawm cov ntaub ntawv sau tseg, piv txwv li, rau kev lom zem lossis cov nqi mus ncig.
Tus txheej txheem ntawm kev sau tawm cov nqi se ntxiv rau thaum muaj kev them nqi rau cov khoom yuav khoom, kev ua haujlwm lossis cov kev pabcuam cuam tshuam raug sau rau hauv seem 2 ntawm tsab xov xwm 171, nqe 1 ntawm tshooj 172 ntawm Cov Nyiaj Txiag Cov Cai ntawm Tebchaws Russia. Tus txheej txheem no yuav tsum tau nqa nrog cov khoom ntawm kev sau se, coj mus rau hauv tus account thiab muaj daim ntawv qhia nqe rau cov nqi sib xws.
Tus sau-tawm ntawm tus nqi VAT raug them rau cov nqi ntawm cov khoom thiab them nyiaj los ntawm txhab nyiaj hloov pauv tau ua raws li txoj cai 5 ntawm tsab xov xwm 171 ntawm Cov Cai Them Se ntawm Russia. Cov ntawv qub muab rau kev sau tawm ntawm VAT nyob rau hauv qhov kev tshwm sim uas tus neeg yuav khoom xa rov qab cov khoom thaum them se rau peev nyiaj.
Thaum xaus daim ntawv cog lus rau kev muag thiab yuav cov khoom vaj tse nrog tus neeg muag khoom nyob rau hauv qhov kev hloov pauv ntawm cov tswv cuab tom qab them nyiaj, qhov tau txais ntawm cov khoom lag luam yog xav txog hauv cov ntaub ntawv khaws cia raws li cov ntaub ntawv xa khoom ntawm cov ntawv rho tawm hauv tus lej 002, uas yog npaj rau kev nyab xeeb. Nqe lus 1 ntawm Tshooj 172 ntawm Cov Cai Them Se ntawm Tebchaws Russia muab rau sau cov ntawv VAT los ntawm cov neeg yuav khoom coj los ntawm tus neeg muag khoom ntawm cov khoom ntiag tug nyob rau hnub tau lees txais rau daim ntawv rho tawm cov nyiaj tawm.
