Articles by Ekaterina Leonenkova

B2B: Performance of the Duties of a VAT Tax Agent

  • 16 June 14
  • УYakovlev & PartnersФ Law Offices
In accordance with Article 145.1 of the Russian Tax Code, organizations with the status of a participant in a project to implement research, development and commercialization of the results in accordance with the Federal Law "On the innovation center 'Skolkovo' are exempt from the duty of the VAT taxpayer.

VAT Deduction and the Grounds for Obtaining Tax Benefits

  • 28 July 09
  • Head of Tax Department, УYakovlev & PartnersФ Law Offices
In accordance with Clause 1 Article 171 of the Tax Code of the Russian Federation (TC RF) the taxpayer has the right to decrease the total amount of value added tax calculated in compliance with Article 166 TC RF by the sum of tax deductions.