home Accounting, audit Books Договоfriend від А до Я - Vodop'yanova O. - Part 2

Договоfriend від А до Я - Vodop'yanova O. - Part 2

PODATKOVIY OBLIK KOMPANIIV, VIChORISTANIH TO THE GREAT OBLAST ZBERIGACHA

Okremo spinnimosya on situatsії, if a friend, otrimany zberigachhem zberivannya, vikoristani him in the virgin vibronichomu chi gospodarskomu revolyi (the right to such vichoristan in the treaty is not cautious). In the case of the times, so pomodom pidpadatimut pid viznachennya bezoplatno otrimanyh (Section 1.23 of the Law on Pributok), and that zberigachu on vartit such goods sliid zbilshiti VD1. Виникає запитання: у якому періоді зберігач повинен відобразити ВД на вартість безплатно отриманих товарів - у періоді отримання товарів на зберігання chi in perіоді actual goods on у власній господарській діяльності? On our duma, such a pre-war is in the period of goods in the gospodarci chi vibronic diyalosti. Tse pidtverdzhuyuesya paragraph. 2 pp. 4.1.6 The Law on the Pributok, zhіdno z yakim to VD, includes access to the vigilant "... warehousing goods (robot, service), free of charge to the planner to pay a tax at the end of the period". Zvіtnym perіiodom bude period, if otrimanyi on vidpovidalne zberigannya coma become free of charge otrimaniem, and such stench, if there is no future for vikoristan in the gospodarstvo diyalnosti. Until then, the stink perebuvayut zberivanny.

In the case of post-taxation in the sub-region of the VD on a sum-free basis, goods are not vinic, proteas, our duma, vin not the rights of the owner of the VP of the PC, but also of the purchase of such goods. Otzhe, VV treba vidkoriguvati v vartitist kartіv, scho buli vіddanyi zberіgannya ta vikoristan zberigachom u vladnomu gospodarskomu revolyi, that narahuvati MPE vigodachi zі zvichaynoї tsіni (paragraph 4.2 of the Law on MPE). In Maybutnomu, yakshcho pokladozhdavets otrimay compensations incurred vtat vid zberigacha, then її suma not videobrazhatimetsya y warehouse VY on pidstavi pp. 4.2.3 The Law on the Prohibition (yakshcho miє mіsce rіshennya sudu neobozyіyna robot).

Zberigach at the result of the vicarage of the maya, scho

1) yak free of charge otrimany comrade (Section 1.23, para 2 subparagraph 4.1.6 of the Law on Prohibition):

2) yak comrade, otrimanyi on zberigannya that vikoristani y godararskomu revolyutsi (on pidstavi paragraph 6 pp. 4.1.6 Law on pributok).

Зберігається, буде зобов'язаний відшкодувати поклажодавцю заввані збитки. Оскільки відшкодування збитків не має відносняня до господарської діяльності зберігача, then there will not be any rights to VV that a sub-loan from the MPE to the comrades, yak zberihach bude vimusheny dodatkovo pridbavati for compensation vkat poklozdavtsyu. Tom with vikinnennі takoi situatsії for oboh storіn vigіdnіshim bude spoletku documented to turn over to the goods from the inventory of zberigannya zal'shim sell goods zberigachu.

PODATKOVIY OBLIK PAYMENTS FOR VIDDOVIDALNA ZBERIHANNYA

Yak has already been designated for the sake of the law, the operation of the external zberigannya mayna with the method of obedotkuvannya nalezhit up to the category of services. And then the dogovarnya vartit takoe obggi є ob'ektom obkladennya PDV і vidobrazhaetsya at the warehouse VD (for mnusom PDV) zberigacha. At the side, yak viddala goods on zberigannya, - pokladzhodavtsya - on vartimost otrimanyh obed zi zberivannya vikakatimut BB (on pidstavi pp 5.2.1. Law on Prohibition) that PC (on pidstavi n. 7.4.1 Law on MPE). In paragraph 5.9, the Law on the surplus is said to be reserved for stockpiling, vitrati for podbannya that poli-pshennia (peredvorennya, zberigannya) of some kind of vidnosyatsya to the warehouse of explosives. At the same time, zgidno zp. 8 P (C) BO 9, vitrati on zberigannya spare parts are not included before the initial warranty, the same foreseen such vitrates for item 5.9 in the warehouse balansovo vartosty reserve robity is not treb. Зазначені витрати відповідно до пп. 5.2.1 The law of the pributok at poklazhodavtsya vidnosyatsya to BB for the first sub-section і for the rules of pre-trimane norms pp. 11.2.3 The Law on Prohibition.

Оскільки операція зберігання належить до послуг, то радимо единти безплатних договорів зберігання. Ajer zberigach not zmozhe vidobraziti BB і podatkovy credit from the MPE for vitratami, povyazanymi zі zerberganiam lane, and poklazhodavets, svoyuyu chergoi, zhmusheniye budey vidobraziti VD on sumu bezoplatno otrimanyh sgig. Vartіst has served as a boutique with the tsomu rozrahovana for zvichaynimi tsinami.