Eng During last 365 days Approved articles: 1995,   Articles in work: 337 Declined articles: 791 
Articles and journals | Tariffs | Payments | Your profile

Back to contents

Lawfulness of Imposing Value Added Tax for Non-Taxable Operations
Rusakova Ol'ga

PhD in Economics

associate professor at Volga Region Advanced Training Institute of the Federal Tax Service of Russia

603950, Russia, Nizhni Novgorod, str. Gruzinskaya, 48





The subject of the research is whether it is lawful to impose value added tax for non-taxable operations. The author of the articvle examines conditions and terms of relief from value added tax on operations as stated in Article 149 of The Tax Code of the Russian Federation. The author points out that according to tax laws, a taxpayer does not have a right to impose value added tax for operations described in Clause 2 of Article 149 of The Tax Code of the Russian Federation. In her research Rusakova pays special attention to the procedure of cancelling tax on taxable operations listed in Clause 3 of Article 149 of The Tax Code of the Russian Federation. In the course of her research Rusakova has used general research methods (analysis, analogy, description and generalisation) and graphic representation of data. The methodological basis of the article involves systems analysis of tax legislation and current arbitration practice. Having analyzed provisions of applicable tax laws, the author of the article has discovered the contradiction between Clause 5 of Article 149 of The Tax Code stating that only part of exempt operations can be relieved from VAT, and Clause 5 of Article 173 of The Tax Code of the Russian Federation allowing to issue VAT invoices for all non-taxable operations. The main conclusino of the research is that there is a need to change current laws on taxation. The novelty of the research is caused by the fact that the author suggests to terminate provisions of Clause 5 of Article 149 of The Tax Code of the Russian Federation so that a purchasing taxpayer does not risk to be denied VAT returns based on formal grounds. 

Keywords: unreasonable tax benefit, sale of bankruptcy property, restoration of cultural heritage, airport services, tax deductions, refusal of exemption, non-taxable operations, added value, legislative contradiction, tax risks



Article was received:


Review date:


Publish date:


This article written in Russian. You can find full text of article in Russian here .

Nalogovyi kodeks Rossiiskoi Federatsii (chast' vtoraya): [feder. zakon: prinyat Gos. Dumoi 19.07.2000 117-FZ (red. ot 01.01.2018)]. [Elektronnyi resurs] // SPS Konsul'tant plyus: Zakonodatel'stvo: Versiya Prof. Rezhim dostupa: http://base.consultant.ru/
Pis'mo Mintransa Rossii ot 09.10.2007 01-01-02/2675
Postanovlenie Arbitrazhnogo suda Volgo-Vyatskogo okruga ot 05.02.2015 F01-6181/2014 po delu A29-1729/2014
Postanovlenie Arbitrazhnogo suda Vostochno-Sibirskogo okruga ot 11.03.2016 F02-7772/2015 po delu A19-9386/2015
Obzor sudebnoi praktiki Verkhovnogo suda RF 4 (2016).
Federal'nyi zakon ot 30.10.2017 305-FZ "O vnesenii izmeneniya v stat'yu 149 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii".
Opredelenie Verkhovnogo suda RF ot 27.11.2017 307-KG17-12461 po delu A56-42572/2016.
Opredelenie Verkhovnogo suda RF ot 27.11.2017 307-KG17-9857 po delu A56-35772/2016.
Pis'mo FNS Rossii ot 05.07.2017 SD-4-3/12986@.
Ofitsial'nyi sait Federal'noi nalogovoi sluzhby [Elektronnyi resurs]. Rezhim dostupa: http://www.nalog.ru (data obrashcheniya: 29.12.2017).
Opredelenie Verkhovnogo suda RF ot 29.09.2014 N 305-KG14-1990 po delu N A40-139691/2013.
Opredelenie Verkhovnogo suda RF ot 21.02.2017 N 305-KG16-14941 po delu N A40-89628/2015.
Opredelenie Verkhovnogo suda RF ot 14.07.2017 N 309-KG17-8703 po delu N A60-41262/2016.
Opredelenie Verkhovnogo suda RF ot 08.12.2017 N 307-KG17-18175 po delu N A05-10368/2016.
Postanovlenie Arbitrazhnogo suda Severo-Zapadnogo okruga ot 02.11.2017 N F07-10102/2017 po delu N A13-12295/2016.