"> 8. Who
is realization of VAT return for? Realization of VAT return is authorized
only for those who are registered on turnovers in Russia, being a subject
to the taxation. 9. When can’t VAT be reimbursed? VAT cannot be reimbursed
on advance costs, i.e. VAT is a subject of reimbursement, as soon as
goods or services were obtained, and the payment for them was accomplished.
10. What do terms of payment and size of VAT depend on? Terms of payment
and size of VAT depend on the monthly average responsibility on payment
of VAT.