On the date of return of defective goods should be made RK to reduce tax liabilities to the tax invoice drawn up for the supply of such goods, and make a new PN for the replaced goods, The tax credit is accrued regardless of whether such goods / services and fixed assets began to be used in taxable transactions within the business activities of the taxpayer during the reporting tax period, as well as whether the taxpayer carried out taxable transactions during such reporting tax period.
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