Екатерина Уцына
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ФНС России утвердила формы, порядок заполнения и форматы представления реестров, предусмотренных налоговым законодательством для подтверждения нулевой ставки по НДС (приказ ФНС России от 23 октября 2020 г. № ЕД-7-15/772@). Приказ вступает в силу по истечении одного месяца со дня его официального опубликования, но не ранее 1 числа очередного налогового периода по НДС.
Документом утверждаются следующие формы документов:
реестр таможенных деклараций (полных таможенных деклараций); реестр документов, подтверждающих факт оказания услуг по транспортировке нефти и нефтепродуктов трубопроводным транспортом; реестр документов, подтверждающих факт оказания услуг по организации транспортировки (услуг по транспортировке в случае ввоза на территорию РФ) природного газа трубопроводным транспортом; реестр полных таможенных деклараций либо документов, подтверждающих факт оказания услуг по транспортировке нефти и нефтепродуктов трубопроводным транспортом, а также транспортных, товаросопроводительных и (или) иных документов; реестр таможенных деклараций (полных таможенных деклараций), а также транспортных, товаросопроводительных и (или) иных документов; реестр деклараций на товары, вывезенные из России за пределы таможенной территории ЕЭС, либо транспортных, товаросопроводительных и (или) иных документов; реестры транспортных, товаросопроводительных и (или) иных документов, подтверждающих вывоз товаров за пределы территории РФ (ввоз товаров на территорию РФ) при перевозке товаров железнодорожным, автомобильным, воздушным или водным транспортом.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Напомним, в соответствии с нормами налогового законодательства, налогоплательщик для подтверждения права на применение нулевой ставки по НДС должен представить в налоговые органы вышеуказанные реестры. Направляются они в электронном виде по ТКС, а налоговый орган проводит камеральную проверку документов. В ходе проведения мероприятий налогового контроля, инспекторы могут затребовать у налогоплательщика документы, сведения из которых включены в реестры (п. 15 ст. 165 Налогового кодекса).
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Я чувствую, что эта статья является настоящим источником вдохновения. Она предлагает новые идеи и вызывает желание узнать больше. Большое спасибо автору за его творческий и информативный подход!
Статья предлагает комплексный обзор событий, предоставляя различные точки зрения.
Это помогает читателям осознать сложность проблемы и самостоятельно сформировать свое собственное мнение.
Статья содержит информацию, основанную на достоверных источниках и экспертных мнениях.
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Статья содержит анализ преимуществ и недостатков различных решений, связанных с темой.
Автор предоставляет достаточно информации, чтобы читатель мог составить собственное мнение по данной теме.
Это помогает читателям получить полное представление о сложности и многогранности обсуждаемой темы.
Надеюсь, что эти комментарии добавят ещё больше положительных настроений к информационной статье!
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Автор приводит разные аргументы и факты, позволяя читателям сделать собственные выводы.
Автор предлагает аргументы, подкрепленные проверенными фактами и авторитетными источниками.
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Автор предлагает читателю разные взгляды на проблему, что способствует формированию собственного мнения.
Автор подходит к этому вопросу с нейтральной позицией, предоставляя достаточно информации для обсуждения.
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Автор предлагает подробное объяснение сложных понятий, связанных с темой.
Я благодарен автору этой статьи за его способность представить сложные концепции в доступной форме. Он использовал ясный и простой язык, что помогло мне легко усвоить материал. Большое спасибо за такое понятное изложение!
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Автор предлагает анализ различных точек зрения на проблему без призыва к одной конкретной позиции.
Автор статьи предоставляет различные точки зрения и экспертные мнения, не принимая сторону.
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Я восхищен тем, как автор умело объясняет сложные концепции. Он сумел сделать информацию доступной и интересной для широкой аудитории. Это действительно заслуживает похвалы!
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Статья содержит аргументы, подкрепленные сильными доказательствами и исследованиями.
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Информационная статья предлагает всесторонний обзор ситуации, с учетом разных аспектов и аргументов.
Hmm is anyone else encountering problems with the images on this blog loading? I’m trying to determine if its a problem on my end or if it’s the blog. Any suggestions would be greatly appreciated.
Автор старается дать читателям достаточно информации для их собственного исследования и принятия решений.
Эта статья — настоящая находка! Она не только содержит обширную информацию, но и организована в простой и логичной структуре. Я благодарен автору за его усилия в создании такого интересного и полезного материала.
Автор статьи представляет факты и события с акцентом на нейтральность.
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Я оцениваю аккуратность и точность фактов, представленных в статье.
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Автор статьи представляет информацию, основанную на достоверных источниках.
Автор старается сохранить нейтральность и обеспечить читателей информацией для самостоятельного принятия решений.
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Автор приводит примеры из различных источников, что позволяет получить более полное представление о теме. Статья является нейтральным и информативным ресурсом для тех, кто интересуется данной проблематикой.
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Читатели могут использовать представленную информацию для своего собственного анализа и обдумывания.
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Эта статья является примером качественного исследования и профессионализма. Автор предоставил нам широкий обзор темы и представил информацию с точки зрения эксперта. Очень важный вклад в популяризацию знаний!
Статья представляет анализ разных точек зрения на проблему, что помогает читателю получить полное представление о ней.
Автор предлагает практические рекомендации, основанные на исследованиях и опыте.
Я просто не могу пройти мимо этой статьи без оставления положительного комментария. Она является настоящим примером качественной журналистики и глубокого исследования. Очень впечатляюще!
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Я нашел в статье несколько интересных фактов, о которых раньше не знал.
Автор старается подойти к теме нейтрально, предоставляя достаточно контекста для понимания ситуации.
Я чувствую, что эта статья является настоящим источником вдохновения. Она предлагает новые идеи и вызывает желание узнать больше. Большое спасибо автору за его творческий и информативный подход!
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Эта статья просто великолепна! Она представляет информацию в полном объеме и включает в себя практические примеры и рекомендации. Я нашел ее очень полезной и вдохновляющей. Большое спасибо автору за такую выдающуюся работу!
Это позволяет читателям самостоятельно сделать выводы и продолжить исследование по данному вопросу.
I have been surfing online more than three hours today, yet I never found any interesting article like yours. It is pretty worth enough for me. Personally, if all web owners and bloggers made good content as you did, the internet will be a lot more useful than ever before.
Я оцениваю объективность автора и его стремление представить разные точки зрения на проблему.
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Статья представляет аккуратный обзор современных исследований и различных точек зрения на данную проблему. Она предоставляет хороший стартовый пункт для тех, кто хочет изучить тему более подробно.
Aw, this was an incredibly nice post. Spending some time and actual effort to make a good article… but what can I say… I put things off a whole lot and never manage to get anything done.
Я нашел в статье некоторые практические советы, которые можно применить в повседневной жизни.
Статья содержит информацию, которая помогла мне расширить свои знания по данной теме.
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Автор представляет аргументы разных сторон и помогает читателю получить объективное представление о проблеме.
Мне понравилась четкая и последовательная логика аргументации автора в статье.
Мне понравилась четкая и логическая структура статьи, которая облегчает чтение.
Автор подходит к этому вопросу с нейтральной позицией, предоставляя достаточно информации для обсуждения.
Очень хорошо исследованная статья! Она содержит много подробностей и является надежным источником информации. Я оцениваю автора за его тщательную работу и приветствую его старания в предоставлении читателям качественного контента.
Автор статьи предоставляет информацию с разных сторон, представляя факты и аргументы.
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Статья ясно описывает факты и события, связанные с обсуждаемой темой.
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Я хотел бы поблагодарить автора этой статьи за его основательное исследование и глубокий анализ. Он представил информацию с обширной перспективой и помог мне увидеть рассматриваемую тему с новой стороны. Очень впечатляюще!
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Я бы хотел отметить качество исследования, проведенного автором этой статьи. Он представил обширный объем информации, подкрепленный надежными источниками. Очевидно, что автор проявил большую ответственность в подготовке этой работы.
Статья предлагает различные точки зрения на проблему без попытки навязать свое мнение.
My programmer is trying to convince me to move to .net from PHP. I have always disliked the idea because of the costs. But he’s tryiong none the less. I’ve been using Movable-type on various websites for about a year and am worried about switching to another platform. I have heard fantastic things about blogengine.net. Is there a way I can import all my wordpress content into it? Any kind of help would be greatly appreciated!
Это способствует более глубокому пониманию темы и формированию информированного мнения.
As a Newbie, I am continuously browsing online for articles that can help me. Thank you
Aw, this was a really nice post. Taking the time and actual effort to generate a great article… but what can I say… I hesitate a lot and never seem to get nearly anything done.
Автор старается оставаться нейтральным, предоставляя информацию для дальнейшего изучения.
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Автор старается сохранить нейтральность, предоставляя обстоятельную основу для дальнейшего рассмотрения темы.
Автор статьи предоставляет информацию в понятной форме, избегая субъективных оценок.
Я хотел бы выразить свою восторженность этой статьей! Она не только информативна, но и вдохновляет меня на дальнейшее изучение темы. Автор сумел передать свою страсть и знания, что делает эту статью поистине уникальной.
Статья содержит анализ преимуществ и недостатков различных решений, связанных с темой.
Я оцениваю объективность и непредвзятость автора в представлении аргументов и фактов.
I’ll immediately grab your rss as I can not in finding your e-mail subscription hyperlink or newsletter service. Do you have any? Kindly allow me know so that I may subscribe. Thanks.
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Автор статьи представляет информацию, основанную на разных источниках и экспертных мнениях.
Я оцениваю умение автора использовать разнообразные источники, чтобы подкрепить свои утверждения.
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Я восхищен глубиной исследования, которое автор провел для этой статьи. Его тщательный подход к фактам и анализу доказывает, что он настоящий эксперт в своей области. Большое спасибо за такую качественную работу!
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Today, while I was at work, my sister stole my apple ipad and tested to see if it can survive a twenty five foot drop, just so she can be a youtube sensation. My iPad is now destroyed and she has 83 views. I know this is totally off topic but I had to share it with someone!
Автор приводит разные аргументы и факты, позволяя читателям сделать собственные выводы.
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Автор предоставляет разнообразные источники, которые можно использовать для дальнейшего изучения темы.
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Автор старается оставаться нейтральным, предоставляя информацию, не оказывающую явного влияния на читателей.
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Статья представляет информацию о различных аспектах темы, основываясь на проверенных источниках.
Мне понравилась организация информации в статье, которая делает ее легко восприимчивой.
This site was… how do I say it? Relevant!! Finally I have found something that helped me. Thanks a lot!
Хорошая статья, которая основана на фактах и не сторонится от нейтральности.
Статья помогает читателю разобраться в сложной проблеме, предлагая разные подходы к ее решению.
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