Ugrumova, A. V. Methods of Separate Accounting of Sums of Incoming Value Added Tax

Abstract: The article is devoted to filling in the blank in the Russian Tax Legislation. At the present time the Tax Code of the Russian Federation oblige taxpayers to maintain separate accounting of value added tax. However, the Code does not state the methods for such accounting. The author of the article proposed his methods for maintaining separate accounting of incoming value added tax for taxpayers who perform operations subjected and not subjected to VAT.