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Business Duty Officer

Amendments to the law on “paper” VAT: expert opinion

Amendments to the law on “paper” VAT: expert opinion

The law on criminal liability for the sale and submission of false invoices and tax returns is proposed to be clarified for the second reading in the State Duma of the Russian Federation, – The draft amendments were submitted to the government by the Ministry of Justice. Among them is a clarification regarding, that the article will apply, if there are no signs of fraud or tax evasion. The bill was approved by the State Duma in the first reading at the end of last year and is aimed at combating the so-called "paper VAT", – fictitious purchase of goods and services, due to which the input VAT increases on paper.

These amendments commented experts “business officer”.


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