Annotation

VAT is an indirect consumption tax, the calculation and payment of which, in the economic sense, by virtue of legal provisions, involves, on the civil side, the seller and buyer of goods (works, services). Amendments to the contract by the parties (regarding the presentation of additional remuneration equal to the VAT) are not required, since the change in the price of the civil contract is conditioned by the legislative inclusion of the relevant transactions in the list of transactions subject to VAT. This provision is mandatory and cannot be subject to agreement by the parties. The interpretation of Russian legislation by the Constitutional Court in Resolution No. 41-P, which requires the buyer's consent to the corresponding change in the contract price to account for additional VAT amounts, violates the rights and legitimate interests of the seller. Refusing to protect the seller's legitimate interests in receiving the prescribed VAT from the buyer as part of the payment violates the harmony of tax and civil law legislation. In the absence of any changes to the nature of VAT as an indirect tax, it turns it into a "direct" tax paid by the seller out of its own funds.