- Taxpayers
- Exemption from the performance of taxpayer obligations
- Object of taxation
- Operations that are not subject to taxation (exempted from taxation)
- Features of taxation when importing and exporting goods
- VAT recovery
- Tax rates
- Formation of the tax base and calculation of VAT
- Acting as a tax agent for VAT
- The procedure for attributing VAT to the costs of production and sale of goods (works, services)
- Tax deductions and the procedure for their application
- The amount of tax payable to the budget
- Tax refund procedure
- Tax return
Source: garant.ru
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