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  • Заявление на возмещение НДС и декларирование сумм, подлежащих возмещению
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Fiscal practice

iconЗаявление на возмещение НДС и декларирование сумм, подлежащих возмещению

Сохраняется ли право на возмещение НДС, если субъект не указал сумму, подлежащую возмещению, в графе 22 Декларации по НДС, представленной за налоговый период, в котором был осуществлен экспорт товаров/услуг? С какого момента начинает течение срока давности, установленный для возмещения НДС из бюджета? Является ли основанием для отклонения заявления о возмещении НДС ситуация, когда субъект в течение определенного периода времени (например, 6 месяцев) указывал в графе 22 Декларации сумму, подлежащую возмещению, а заявление о возмещении было...

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The date of publishing:

28 November /2022 08:00

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