The tax base for "imported" VAT
The tax base for "imported" VAT is defined as the amount: Customs value of these products; Customs duty to be paid; Excise (on excise goods) to be paid At the same time, the tax base is just defined Walsall Accountants separately for each group of products of the 1st name, type and brand. Apart from the fact that in one batch of imported products there are both, as we used to say, excise products, and non-excise products, the tax base is determined separately in relation to each group, as many think, these products. Formula for calculating "imported" VAT : VAT q (TS q TP q A) x C Where is: Customs value; TP - import, as usual, customs duty; And - the amount of excise duty; C - VAT rate. In the agreement of Art. 77 TC TC for the purposes of calculating customs duties of taxes are used rates valid on the day of registration of the customs declaration, as it is customary to put it, by the customs authority established by the legislation of the...