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Post by joita97330 on Feb 11, 2024 8:23:18 GMT
That will still increase the value of the car at the time it is handed over for personal needs. For example, after the car has been running for two years, taxes arising from consumption such as tires and batteries will be excluded. . After a separate assessment taking into account the existing facts, a free transfer of a car in which the taxpayer is not entitled to deduct all or part of the input tax at the time of purchase and listing the parts for which the VAT has been deducted will be taxed. The tax basis is the purchase price of the component and takes Belarus Email List into account its actual value at the time of transfer. In addition, the Ministry of Finance emphasized that when examining whether the goods transferred for free are subject to VAT, it should be judged from the perspective of the goods have utility consumption value. If the goods transferred free of charge have no use value to the buyer. Then the Ministry of Finance considers that the transfer of such goods is not subject to VAT. Printed Advertising and Information Materials As of the date of year, the transfer of printed advertising and information materials, as well as small gifts and samples, is not subject to VAT. A new word for art. Section 1 of the VAT Act no longer excludes the transfer of printed advertising.
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