In some situations, manufacturers pay premiums to dealers in the amount of discounts given to end customers. In this regard, questions arise about the inclusion of these premiums in the VAT tax base. The Federal Tax Service of Russia published clarifications on this issue.
The Ministry of Finance gave such an explanation back in 2020 ( Letter of the Ministry of Finance dated 13.10.2020 No. 03-07-15 / 89774 ). It is noted that despite the fact that later the Supreme Court ruled with a different position, the tax authorities continue to be guided by the explanation of the Ministry of Finance. Since the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation did not consider this issue.
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