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VAT deduction on fuel and lubricants on the basis of a cash receipt

The provisions of Art. 169 , art. 171 , Art. 172 of the Tax Code , art. 9 of the Federal Law of December 6, 2011 No. 402-FZ in their interconnection indicate that the basis for the VAT deduction is the acquisition by the taxpayer of goods (works, services) for use in VAT-taxable transactions.

Source: garant.ru

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