In law enforcement practice, insurance organizations often have questions about the legality of exemption from value added tax for the services they provide. Let's consider these problems in detail. Based on subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the object of VAT taxation is the sale of goods (work, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or novation , as well as transfer of property rights.
For the purposes of Chapter 21 of the Tax Code of the Russian Federation, the transfer of ownership of goods, the results of work performed, the provision of services free of charge is recognized as the sale of goods (work, services);
