The article discusses innovations in the Russian legislation in the field of independent guarantees. Was considered the mechanism of application of Bank guarantees in the VAT deduction. Calculations were made of the economic effect from the use of Bank guarantee if the deduction of VAT. Revealed the possibility of replacing Bank guarantees independent guarantee provided by commercial organizations. Independent guarantee is considered as an alternative source contracts for construction and installation works where the customer provides them with advance building materials.
the independent guarantee, the deduction of value added tax, the financial resources of oil and gas companies, minimization of financial risks, guarantee the performance of its obligations under the concluded contracts of construction works
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