Post by joita97330 on Feb 11, 2024 8:44:18 GMT
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 parts and components. In this case, the tax basis when transferring goods is the purchase price of the of the transferred goods without compensation determined at the time of transfer.
The Ministry of Finance in an information booklet entitled The most important changes in taxation of Belarus Email List goods and services from 2019-09-05 explains that an integral part of a thing means everything that cannot be separated from it without causing damage or significant change. or without damaging or significantly altering the 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 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 taxpayer purchased a luggage rack that was mounted on the roof of a vehicle The taxpayer purchased new tires to replace the tires currently in use and they also deducted the VAT associated with these purchases.
The Ministry of Finance in an information booklet entitled The most important changes in taxation of Belarus Email List goods and services from 2019-09-05 explains that an integral part of a thing means everything that cannot be separated from it without causing damage or significant change. or without damaging or significantly altering the 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 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 taxpayer purchased a luggage rack that was mounted on the roof of a vehicle The taxpayer purchased new tires to replace the tires currently in use and they also deducted the VAT associated with these purchases.