Stavka UNDS pri vipolnenii rabot po SRP

S 1 yanvarya 2019 goda predpriyatiye yavlyayetsya platelshchikom uproshchennogo NDS. Mejdu predpriyatiyem i OOO «LUKOYL Opereyting Kompani» (RUz) zaklyuchen dogovor na vipolneniye uslug po texnicheskomu obslujivaniyu oborudovaniya. OOO «LUKOYL Opereyting Kompani» yavlyayetsya operatorom po SRP i osushchestvlyayet nalogooblojeniye soglasno glave 46 NK. Tovari (raboti, uslugi), predostavlyayemiye yuridicheskimi litsami – rezidentami RUz investoram i (ili) operatoram, uchastvuyushchim v vipolnenii rabot po SRP, oblagayutsya NDS po nulevoy stavke (p. 4 st. 256 NK). Soglasno glave 40-1. Uproshchenniy poryadok ischisleniya i uplati NDS: «Oborot, oblagayemiy po nulevoy stavke, predusmotrenniy glavoy 38 NK, v ramkax UNDS yavlyayetsya neoblagayemim oborotom» (st. 226-3 NK). V statye 226-3 NK net ssilki na statyu 256 NK.