The issues of calculating VAT and corporate profit tax in connection with the adjustment of the customs value of equipment when imported into the territory of the Russian Federation are explained

The Federal Tax Service of Russia clarified the issues of calculating VAT and corporate income tax in connection with the adjustment of the customs value of equipment when imported into the territory of the Russian Federation. Thus, in the event of an increase in VAT due to the adjustment of the customs value of imported goods, the amounts of tax actually paid by the taxpayer, taking into account this adjustment, are subject to deductions.

Inflated prices applied in transactions between non-interdependent persons are recognized as market prices. At the same time, in cases of establishing the facts of tax evasion as a result of manipulation by the taxpayer, it is necessary to prove that the taxpayer has received unjustified tax benefits within the framework of field and in-office inspections.

Taking into account, multiple deviations of the transaction price from the market level can be one of the signs of obtaining unjustified tax benefits.