TAX BENEFITS FOR VAT PAYMENT
Value added tax has the largest share in the income of the Russian Federation budget. Most legal entities and individual entrepreneurs under the general system of taxation (except for those specified in paragraph 3 of article 143 of the Tax Code of the Russian Federation (hereinafter - the Tax Code) are VAT payers. In the current legislation on taxes and fees, there is no unified rule establishing VAT tax benefits. These preferences can only be found in a comprehensive study of the provisions of the Tax Code governing the payment of VAT