Third parties who pay the tax on behalf of another organization are VAT tax agents. Let's say an individual entrepreneur bought a batch of small household appliances in Kazakhstan. The seller is not registered in Russia, so he cannot make the necessary contributions. The individual entrepreneur will become a tax agent for him: he will withhold VAT from the money he is going to transfer for the goods and pay the tax to the state budget.
In Russia, an entrepreneur can become an intermediary in several cases - they are listed in Article 161 of the Tax Code of the Russian Federation : For transactions with foreign contractors who have not qatar telegram mobile phone number list been registered with the Federal Tax Service of qatar telegram mobile phone number list Russia When renting or purchasing municipal or federal property When selling confiscated, abandoned or confiscated valuables, treasures When purchasing scrap metal, paper for recycling or animal skins Who can avoid paying VAT There are businesses that have the right not to make deductions from added value.
These include: on special tax regimes - simplified tax system and patent tax system. Participants of the Skolkovo project. Organizations on the general tax regime that have taken advantage of the opportunity to temporarily not pay taxes. To do this, the company's turnover for the last quarter must not exceed 2,000,000 rubles.