Екатерина Уцына
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Минфин России разработал проект федерального закона, вносящий изменения в Налоговый кодекс в части дополнения его новым разделом, касающимся прослеживаемости товаров1. Законопроектом предусмотрено, что поправки в НК РФ вступят в силу с 1 января 2020 года, однако новые положения будут распространяться на правоотношения, возникшие с начала 2022 года.
Как указано в пояснительной записке к проекту закона, он направлен на реализацию российских обязательств по созданию национальной системы прослеживаемости ввозимых товаров, т. е. контроля за операциями, связанными с оборотом товаров.
Предполагается, что перечень таких товаров будет утверждаться Правительством РФ. Прослеживаемость товаров осуществляется на основании документов без нанесения на товар идентификационных знаков. Им будут присваиваться специальный регистрационный номер партии товара. При импорте такой номер будет формироваться продавцом из регистрационного номера декларации на товары и порядкового номера товара из нее или аналогичных показателей заявлений о выпуске товаров до подачи декларации. При продаже такого товара регистрационный номер включается налогоплательщиком в счет-фактуру (для плательщиков НДС) или документ об отгрузке товаров (для неплательщиков НДС).
О том, какие документы нужно представить в налоговую инспекцию вместе с декларацией по НДС при импорте товаров из ЕАЭС, читайте в материале «Учет и налогообложение импорта из стран ЕАЭС (Белоруссии, Казахстана, Армении и Киргизии)» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите бесплатный доступ на 3 дня!
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Прекращается прослеживаемость товара в следующих случаях:
исключен из утвержденного перечня; выбыл по причине, не связанной с реализацией (направлен в производство, захоронен, утилизирован или уничтожен, безвозвратно утрачен или конфискован); продан физлицу для личного потребления; экспортирован.
При продаже физлицам или утилизации товара организация должна будет составлять специализированный ежеквартальный отчет, представляемый в налоговый орган. Он составляется также и в случаях реализации товара продавцами, не уплачивающими НДС. Для плательщиков налога информация об операциях купли-продаже товара включается в квартальную декларацию по НДС.
Помимо вышеперечисленного законопроектом предлагается прописать обязанности и меру ответственности налогоплательщиков, совершающих операции с таким товаром, а также порядок уведомления о перемещении товара и об имеющихся остатках.
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1 С текстом законопроекта «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации (о создании национальной системы прослеживаемости товаров)» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/04/06-19/00092613).
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A further issue is really that video gaming has become one of the all-time greatest forms of recreation for people of nearly every age. Kids have fun with video games, and adults do, too. The XBox 360 is among the favorite gaming systems for those who love to have hundreds of activities available to them, along with who like to play live with people all over the world. Thanks for sharing your ideas.
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Another important issue is that if you are a senior, travel insurance with regard to pensioners is something you should make sure you really take into account. The old you are, a lot more at risk you will be for having something negative happen to you while abroad. If you are certainly not covered by many comprehensive insurance cover, you could have a number of serious issues. Thanks for discussing your advice on this web site.
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A further issue is that video gaming has become one of the all-time most significant forms of entertainment for people of all ages. Kids enjoy video games, and adults do, too. The actual XBox 360 is one of the favorite games systems for people who love to have hundreds of activities available to them, and also who like to relax and play live with people all over the world. Thanks for sharing your thinking.
Thanks a lot for the helpful write-up. It is also my opinion that mesothelioma cancer has an incredibly long latency interval, which means that indication of the disease won’t emerge right up until 30 to 50 years after the 1st exposure to mesothelioma. Pleural mesothelioma, that is certainly the most common variety and impacts the area around the lungs, may cause shortness of breath, upper body pains, plus a persistent coughing, which may cause coughing up bloodstream.
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The Dubai desert must be the perfect playground for quad bike lovers. The dunes create a natural track full of excitement. It sounds like a dream activity for adventure seekers.
One other issue is that if you are in a circumstance where you will not have a co-signer then you may really need to try to wear out all of your financial aid options. You will find many funds and other scholarship grants that will supply you with money that can help with university expenses. Thank you for the post.
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Another thing I’ve noticed is that for many people, low credit score is the reaction of circumstances above their control. As an example they may happen to be saddled by having an illness so that they have substantial bills going to collections. It might be due to a occupation loss and the inability to do the job. Sometimes divorce or separation can really send the finances in the wrong direction. Many thanks for sharing your notions on this blog.
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