Revoke the SFS’s letter dated November 29, 2019, No. 35/99-99-11-04-04-18, the letter of the Ministr…

Revoke the SFS’s letter dated November 29, 2019, No. 35/99-99-11-04-04-18, the letter of the Ministry of Finance dated November 8, 2017, No.11310-09-10/30469 and other similar explanatory and informational documents denying principle of “indisputability” of the VAT tax credit confirmed by TIs/ACs registered with the URTI during the period of SMKOR’s functioning.

Issue a new explanatory letter – and introduce amendments to respective sources of secondary legislation and internal rules and regulations of the STS (including the Procedure No. 543 or a more recent equivalent) – to expressly acknowledge that the taxpayer’s VAT tax credit confirmed by the TI/AC registered with the URTI during the period of the SMKOR’s functioning cannot be reduced based on tax audit’s findings.