employee from 01.01.2021 until now
Moscow, Russian Federation
The article discusses the taxation procedure when buying bullion from precious metals to individuals and legal entities. Amendments to the Tax Code of the Russian Federation in 2022, 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 ingots are the objects of criminal encroachments. In the qualification of crimes and the adjudication of criminal cases, their value is important. The article describes the algorithm for determining the value of ingots used in the production of forensic commodity expertise. Its peculiarity is the use of a differentiated production allowance and an individual procedure for accounting for value added tax.
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, calculation algorithm.
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