НАЛОГОВЫЕ АСПЕКТЫ ИЗЪЯТИЯ АПТЕКАМИ ИЗ ОБРАЩЕНИЯ И УНИЧТОЖЕНИЯ ЛЕКАРСТВЕННЫХ СРЕДСТВ

Abstract

Strict regulation of the quality of medicines, as well as the establishment of expiration dates for them, are risk factors for commodity and financial losses of pharmacies associated with the withdrawal from circulation and destruction of medicines that are unusable for further sale. As taxpayers of taxes in force in the Russian Federation, pharmacies must take these transactions into account when they determine their tax obligations. Understanding the tax aspects of the withdrawal from circulation and destruction of medicines allows, at the stage of organizing these procedures, to minimize tax risks, and, consequently, the financial losses of pharmacies associated with their implementation in the form of additional charges of taxes, fines and penalties. The purpose of the study was to identify possible tax risks arising when medicines are withdrawn from circulation and to identify possible ways to reduce them. To achieve this goal, an analysis of legislative requirements, explanations of authorized bodies and current judicial practice on the issue under consideration was carried out. The analysis showed that operations for the withdrawal from circulation and destruction of medicines are a source of tax risks for pharmacies in terms of income tax and VAT. It was revealed that tax risks for income tax are associated, first of all, with incorrect documentation of the withdrawal of medicines from circulation. They are also possible due to the refusal to identify those responsible for the damage or their absence, the failure to file claims against the guilty parties and their lack of compensation for losses, and write-off before the expiration date. Tax risks for VAT arise if a pharmacy does not have evidence of disposal of medicines for reasons beyond the will of the owner and without transfer to other persons. To help reduce tax risks will be the inclusion in the internal regulations on the withdrawal of medicines from circulation and their destruction of provisions that take into account the norms of tax legislation and arbitration practice, as well as monitoring their compliance.