Post by joita97330 on Feb 11, 2024 8:22:13 GMT
Article 1 of the VAT Law stipulates that taxable supply of goods also refers to the free transfer of goods belonging to the taxpayer's enterprise, especially goods transferred or consumed by the taxpayer or its employees, including former employees, for personal purposes. Employees Partners Shareholders Members of cooperatives and their family members Legal persons Members of decision-making bodies Association members Taxpayers are entitled to deduct even. if only partially.
The input VAT on any other donation for the import or production of these goods or their Belarus Email List parts and components. In this case, the tax basis when transferring goods is the purchase price of the components of the transferred goods without compensation determined at the time of transfer. The Ministry of Finance in an information brochure titled The most important changes in taxation of goods and services from alter detached items. So if the above goods are considered as accessories then they do not meet the conditions for taxation.
According to the Civil Code Accessories are movables that require the use of the main items of another item according to their intended use if they have a practical use connected to their corresponding. Example taxpayers and purchased a car for which they were not entitled to tax relief. The taxpayer replaces the car battery with a new one and deducts VAT. Taxpayers who replace their engines with new ones are also entitled to deduct VAT.
The input VAT on any other donation for the import or production of these goods or their Belarus Email List parts and components. In this case, the tax basis when transferring goods is the purchase price of the components of the transferred goods without compensation determined at the time of transfer. The Ministry of Finance in an information brochure titled The most important changes in taxation of goods and services from alter detached items. So if the above goods are considered as accessories then they do not meet the conditions for taxation.
According to the Civil Code Accessories are movables that require the use of the main items of another item according to their intended use if they have a practical use connected to their corresponding. Example taxpayers and purchased a car for which they were not entitled to tax relief. The taxpayer replaces the car battery with a new one and deducts VAT. Taxpayers who replace their engines with new ones are also entitled to deduct VAT.