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E.V. Yemshanova
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E.V. Yemshanova


Department of the Federal service for taxes and charges of the Khabarovsk territory


The tax regulation of export.

The reimbursement of value-added tax.


At present the structure of export transactions in Russia is very specific: the greater part of export volume includes in general raw materials (timber, oil, gas). In compliance with norms of the tax legislation currently in force the export operations are zero-rated by value-added tax (then - VAT). But taxpayers should prove a fact of export. There is a certain procedure for this: exporters should submit a set of documents to the local tax inspection at the place of their registration. These documents allow to see the process of transaction.

As a rule, exporters hand in a written application to reimburse the tax paid on material resources (works, services). On this stage there often are facts of falsification of documents, use of schemes to evade taxation through the fictitious registration of suppliers, registration in the false addresses. All these and others methods are used by ratepayers to offset amounts of the input VAT from the federal budget.

So, the first question and purpose of this reseach work is rise of the tax control’s effect to export operations. The second purpose is minimization of raw materials’ export and rise of high technological goods’ export by means of indirect taxation. These questions are partially regulated by norms of financial law, custom law, administrative law, etc.

Presently VAT is governed by the Russian Federation tax code (Part 2, Chapter 21). The second part of the Russian Federation tax code came into force in January in 2001. Until this moment VAT was governed by federal law 1992-1, On value added tax, dated 6 December 1991.

Along with the profit and excise taxes, the VAT is a major source of revenue for Russia's federal budget. For all companies engaged in export or production of goods in Russia, the VAT will remain a significant consideration in business planning.

At the moment laws establish the following rules of VAT’s taxation. Taxpayers are Russian and foreign legal entities as well as international organizations performing manufacturing or other business activity in Russia.

Inside Russia, the VAT is paid on value added as goods move from raw materials to sale of finished goods. VAT paid on the costs of raw materials, supplies, and services which are deductible from profit taxes can be recovered, so the tax really amounts to VAT paid by buyers (including VAT paid on excise taxes), minus VAT paid by suppliers on the raw materials, supplies, and services.

The VAT is currently levied at a 10 percent rate (food products and children's goods), 18 percent rate (all other goods), 0 percent rate (export operations). Tax Base consist of sales of goods and services, barter transactions and goods transferred without consideration are valued at the market cost of the product, but not less than cost, import of goods (with some exceptions).

There are some operations exempt from VAT. For example: imports of equipment as contribution to the charter capital of the companies with foreign investments; rentals of premises (both living and office) by the Representative Offices of foreign legal entities accredited in Russia; banking; insurance services; transactions with securities, medical and dental goods and services; social services; some educational, cultural, and scientific services.

The VAT must be paid on a monthly basis on the basis of actual turnovers for goods, works, and services sold during the past calendar month. VAT payments must be made: No later than the 20th of the next month.

VAT should be itemized as a separate line:
  • in primary accounting documentation (invoices, bills of lading, acceptance acts etc.) serving as grounds for settlements;
  • in payment documents for goods sold (payment orders, payment instructions for collection), as well as in cheque registers and in registers of assets withdrawn against a letter of credit, cash receipt orders. If VAT is not itemized in primary documents, then the tax would not be subject to apportionment method of computation in payment documents.

All VAT payers must maintain VAT invoicing and accounting according to special rules, i.e.:
  • issue VAT invoices in compliance with standard formats;
  • keep sales and purchase ledgers;
  • keep journals of VAT invoices received and issued.

VAT invoice is instrumental in the process of reimbursement of VAT: the buyer may offset or refund the tax paid to suppliers on condition that a duly issued and registered VAT invoice is available.

VAT invoice shall be issued within 5 days from the date of shipment of goods (execution of works, rendering services) or from the date of receipt of pre-payment (advance), but no later than the end of the reporting period.

When transferring VAT to the budget, the taxpayer may get a tax refund. The tax due is determined as the difference between the tax amounts received from buyers and the tax paid on material resources (work, services). The tax paid may be reimbursed if:
  • this tax was actually paid to suppliers;
  • the cost of respective resources (works, services) is chargeable to expenses of production and circulation;
  • there are suppliers' VAT invoices registered in the purchase ledger.

Should the amount of VAT eligible for refund exceed the amount of VAT received, the taxpayer may either offset the difference against future tax payments, or apply to the tax body with a request to refund the difference. To be accepted for refund, the application must be filed within 3 years after the accrual of the negative difference.

Export of goods is zero-rated. However, advance payments received by exporters are subject to VAT which may be refunded only after confirmation of the fact of export. VAT paid by exporters of goods to suppliers and not refunded until the date of export are subject to refund both to manufacturer and agent according to regular procedure.

Exporters need to submit documents proving the export of goods, in addition to their written application. The full set of documents is defined in Article 165 of the Russian Federation tax code. The list includes the following documents:
  • An agreement of commission or an agent contract between a Russian taxpayer and commissioner or other mediator (in cases of realization via mediators).
  • A contract (or certified copy) between a Russian taxpayer and a foreign entity for the supply of exported goods.
  • An extract of a bank statement, confirming receipt of proceeds for sales of goods to a foreign person to a Russian taxpayer's account in a registered Russian bank.
  • Customs declaration or a copy thereof, certified by the manager and the chief accountant of the taxpayer with notes of the Russian customs agency that arranged the release of the goods, and of the Russian customs agency in the region at which the crossing point is located. However, if export of goods is performed using pipeline transport or along power lines, a full cargo customs declaration must be submitted, with the notes of the Russian customs agency that performed customs clearance. If export of goods is performed across the border of the Russian Federation with a Customs Union-member state at which the customs control is cancelled, a customs declaration for cargoes must be submitted, with notes of the customs agency of the Russian Federation that performed the customs clearance.
  • Copies of transport or shipping documents, or customs or any other documents with notes of border customs agencies, confirming export of goods. A taxpayer may submit any of the above-mentioned documents.

When exporting goods via seaports, the following documents must be submitted to confirm that goods were exported:

- A copy of the instruction for shipment of export goods, stating the discharge port with the note "loading permitted" of the border customs office of the Russian Federation.

- A copy of the bill of lading for transportation of export goods in which the column "Discharge Port" contains the port outside the territories of CIS member states.

VAT paid to suppliers of material resources expended for manufacturing the exported goods or for their purchase is also reimbursed upon documentary confirmation of actual export of goods.

Until export is confirmed, advance payments received from foreign buyers are included into VAT tax base according to the established procedure (exception: advance payments for goods exempt from VAT and goods in the list of the Government whose production cycle exceeds six months).

There is a following procedure of confirming export.

The taxpayers should submit to the tax inspection at the place of their registration an individual tax declaration for VAT for export operations (the point 6 of Article 164 of the Russian Federation tax code).

Within 180 days of drawing up the export cargo customs declaration the exporter should submit to the tax inspection:
  • documents confirming the actual export of goods,
  • VAT tax return (a tax declaration for VAT for export operations).

Till submitting documents serving as grounds for VAT privilege, taxpayers do not reflect these operations in their tax returns. If within 180 days after the export cargo customs declaration has been drawn up actual export of goods is not confirmed, sales proceeds are subject to VAT according to the regular procedure.

If taxpayer has submitted a corresponding declaration and documents confirming the actual export of goods on time and tax control hasn’t revealed any infringements, manager of the tax inspection decide to reimburse of VAT tax returns.

There is a special procedure of deciding upon refund to exporters of VAT over 5 millions roubles. It was confirmed by Order of the Ministry for Taxes and Charges of the RF of 27.12 2000 № БГ-3-03/461 "On Refund of Value-Added Tax Amounts for Exported Goods (Work, Services)".

According to this Order a conclusion on the refund from federal budget to exporters of VAT amounts exceeding 5 millions roubles (as lumpsum or aggregate refund per month) was made by a special commission of the Service for Taxes and Charges of the RF. Data on validity of the tax refund were forwarded to the commission by local tax inspections through a regional department of the Service for Taxes and Charges. Regional departments of the Service also submitted to the commission their estimates of possible amount of tax refund to exporters for a next month.

So, the Russian Federation tax code and others actions regulate relations in the sphere of export operations’ taxation. However, in practice there are many cases of infringements of acting norms.