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The taxpayer there is no obligation to restore VAT amounts,
accepted for deduction when carrying out the contractor's capital construction
property, if after commissioning has been more than
10 years (letter of Department tax and customs policy of the Ministry of Finance
Russia dated 12 December 2018 No. 03-07-11/90142). Thus, when
built objects are used in VAT-free activities
after 10 years, the mandatory recovery of VAT is not required.
noted that section 3 of article 171.1 of the Tax code establishes the cases
when in this situation the taxpayer is not obliged to restore VAT. [Newline] that is, if the objects are fully depreciated or since they
the introduction of at least 15 years. However, as pointed out by
the Ministry, at the same time, it is necessary to consider the provisions of clause 4 article.
171.1 of the tax code, which provide for the obligation to restore VAT
10 years after the introduction of object in operation.
Recall that on 1 April 2019 will come into force a new form of notification of exercising the right to exemption from VAT.
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