Internal tax control of accounting for value added tax calculations

This article discusses the issues of accounting for value added tax, the principles of calculation and the control procedures for accounting for calculations for value added tax. More than fifteen control procedures of the accounting process and the purpose of the checks are highlighted. It is considered what each control procedure includes, the objectives, frequency, methods of conducting procedures, the person responsible for verification and registration. The tax control procedures of the accounting process of settlements with the budget for value added tax are aimed at ensuring the operational efficiency of the organization’s activities, the reliability of reporting, compliance with the requirements of Russian legislation and minimizing tax risks. The author considers the method of checking the calculations for value added tax: the correctness of tax calculation, compliance with accounting principles, evaluation of documentary information and decision-making. It is concluded that it is necessary to regularly (for example, monthly) carry out control procedures.