2017 was abundant with conceptual approaches to tax control developed by tax authorities both for applicable approaches (methods) and for the introduction of execution limits to taxpayers’ rights to apply methods of tax saving.
Let’s consider in more details the procedure for control over deductions and consequences for taxpayers. From 1 January 2015, submitting VAT returns, we’ll begin to upload there purchase ledgers and sales ledgers, the ledger of invoices issued and received for intermediaries.
The Federal Law dated 06.12.2011 N 402-ФЗ "On Accounting" has come in force on 1st of January 2013. We shall review the principal differences of the provisions of the new Law "On Accounting" and the provisions of the Federal Law dated 21.11.1996 N 129-ФЗ previously in force.