employee from 01.01.2021 until now
Moscow, Russian Federation
The article discusses the taxation procedure when buying ingots of precious metals by individuals and legal entities. In accordance with the amendments made to the Tax Code of the Russian Federation in 2022 and 2024, individuals who purchase precious metals in bullion from a bank (with the exception of silver) are exempt from paying value-added tax regardless of whether the objects are placed in bank vaults. Value-added tax is not paid by legal entities only if the participant in the transaction places an ingot for safekeeping in the bank. The changes made to the tax legislation related to the purchase of precious metal bars have made this asset more attractive for retail investment. The demand and high liquidity of precious metals in the market have led to an increase in crimes in which bullion is the object of criminal encroachment. When classifying crimes and making court decisions in criminal cases, their cost is important. The article describes an algorithm for determining the value of bullion used in the production of forensic commodity examination. The main factors in the formation of their value are the price of the precious metal on the world market, the mass of and a sample of the product. At the same time, the costs of manufacturing the product are taken into account and the quality condition of the facility, as well as an individual accounting procedure for value-added tax. The proposed approach makes it possible to determine the actual value of ingots made of precious metals at the date of the crime. Its use in the procedural activities of law enforcement agencies creates a fairly solid foundation for the formation of evidence in criminal cases.
PRECIOUS METALS, INGOTS, PHYSICAL AND LEGAL ENTITIES, PURCHASE AND SALE, TAXATION, PRICING FACTORS, WORLD MARKET, BANK, FIXING, FORENSIC COMMODITY EXPERTISE, CRIME QUALIFICATION, COST, WEIGHT, SAMPLE, DEFECTS, PRODUCTION ALLOWANCE, ALGORITHM, CALCULATION
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