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Shalyaev, S. N. Peculiarities of Value Added Taxation of Special Purpose Financing Facilities

Published in journal "Taxes and Taxation", 2009-10 in rubric "FEDERAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS", pages 0-0.

Resume: In the article, the author concluded that the value added tax base does not include the sums of special purpose financing provided from the budgets of all levels which have to do with refund of charges at organizations with the assistance of employees in social work, training and targeted support of citizens. Receiving of these sums is not mentioned in calculation of payments for commodities. Therefore commercial organizations do not have taxable activities and assets regarding value added tax.

Keywords: tax, Federal Tax Service, value added tax, Ministry of Finances, court, financing, budget, compensation.

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