Therefore, in order to reduce such additional expenses of the federal budget, it is provided that the amount of VAT on goods (works, services), including fixed assets, intangible assets, property rights, acquired by the taxpayer entirely through subsidies and (or) budget investments provided by the budgets of the budget system RF on a gratuitous and non-refundable basis, not accepted for deduction (subject to restoration).
Source: garant.ru
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