ARGUMENTS IN TAX DISPUTES: HOW TO DEFEND VAT DEDUCTIONS
The article provides three conditions to use «input» value added tax. First, the purchased goods must be intended for activity liable to this tax. Secondly, they need a vendor's invoice. Third, the tax deduction is possible only after the adoption of the acquired resources, works and services on the account. However, in practice, the taxpayer is faced with the requirements of tax authorities and officials of the Ministry of Finance to take the VAT deduction after more expansion list of conditions not contained in the Tax Code. The author proposes to discuss the arguments in the debate on VAT deductions.