Fulfillment of VAT tax agent responsibility

Based on the results of case session No. А72-5929/2010 held on 3 April 2012, the Presidium of the RF Supreme Arbitration Court (the RF SAC) issued Resolution No 15483/11 in relation to tax agents paying value-added tax (hereinafter – “VAT”) from their own funds when purchasing work and/or services subject to Russian VAT from a foreign company that is not a Russian taxpayer.

Back to Inderect Tax