The Finance Ministry has issued letter no. 03-07-15/31200 on 29th May 2015 to clarify the deductibility of VAT input tax on goods imported into Russia if the taxpayer has received a hard copy of the electronic customs declaration from the customs authorities. On the basis of Order No. 1761 defining the practice of the Unified Automatic Information System of the customs authorities, the Ministry of Finance specifies that the transaction between the taxpayer and the customs authorities upon the customs clearance of goods has to be completed electronically.
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