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Treaty od AZ - Vodop'yanova O. - 2 Chastina

Podatkovih Obl_k have LІTSENZІARA

Podatok on Prybutok

Zgіdno s par. W n Law about 1.31 Prybutok sales rezultatіv robіt (poslug) -. Tse whether SSMSC operatsії tsivіlno legal nature s nadannya rezultatіv robіt (poslug) s nadannya rights koristuvannya abo on rozporyadzhannya nematerіalnimi asset for kompensatsіyu. Sales rezultatіv robіt (poslug) vklyuchaє, zokrema, the transfer of the right to pіdstavі avtorskih abo lіtsenzіynih dogovorіv and takozh INSHI Method peredachі ob'єktіv avtorskogo rights patentіv, znakіv for tovarіv i poslug, іnshih ob'єktіv right іntelektualnoї, in t. Ch. promislovoї, vlasnostі.

Otzhe, platezhі scho otrimuyutsya yurosoboyu-lіtsenzіarom on pіdstavі lіtsenzіynogo contract nalezhat to operatsіy sale rezultatіv robіt (poslug) i pіdlyagayut inclusions to gross dohodіv paysite podatku on Prybutok.

Vіdpovіdno to paragraphs. 4.1.1 Law about Prybutok, gross revenues dohіd vklyuchaє zagalnі od sale tovarіv (robіt, poslug) and zgіdno s claims. 4,1.4 Law about Prybutok dohіd vklyuchaє gross income of viglyadі royaltі (para. 1.30 Law about Prybutok (Div. Takozh sheet DPAU od 05.09.2005 p. №17622 / 7 / 15-1117)).

So chi іnakshe, platezhі for vikoristannya ob'єkta IB slіd right to include in gross dohodіv zagalnomu vipadku for "pershoї podії" rule vіdpovіdno to paragraphs. 11.3.1 Law about Prybutok. Tobto valovі Income zbіlshuyutsya for Persha s dvoh dates: abo datoyu otrimannya od lіtsenzіata pay for vikoristannya ob'єkta rights IB, abo datoyu factuality nadannya rezultatіv robіt (poslug) - datoyu narahuvannya paying for vikoristannya ob'єkta rights for IB minds lіtsenzіynogo agreement chi datoyu vistavlennya rahunka, decorated vіdpovіdnogo act toscho.

Obl_k MPE

. Vіdpovіdno to paragraph 1.4 the Law about MPE, delivery poslug - tse whether SSMSC operatsії tsivіlno legal nature s vikonannya robіt, nadannya poslug, nadannya rights koristuvannya abo rozporyadzhennya nematerіalnimi asset for kompensatsіyu. Supply poslug, zokrema, vklyuchaє delivery lіtsenzuvannya abo INSHI peredachі way to patent rights, avtorske rights, trademarks, INSHI ob'єkti іntelektualnoї rights, including in promislovoї, vlasnostі.

Zgіdno s claims. 3.1.1 Law about MPE, ob'єktom opodatkuvannya Je operatsії platnikіv podatku s delivery poslug on mitnіy teritorії Ukraine.

By general rule viznachennya Georeferencing delivery poslug, zaznachenim at para. "A" of para. 6.5 Law about MPE, mіstsem delivery Je Location reєstratsії paysite MPE individuals yak nadaє Hotel.

Otzhe, Yakscho for lіtsenzіynim agreement about nadannya rights whether yaky іz ob'єktіv right іntelektualnoї vlasnostі lіtsenzіarom that lіtsenzіatom Je resident of Ukraine, the lіtsenzіynі platezhі Square od їh FORMS nalezhat to operatsіy s delivery poslug on mitnіy teritorії Ukraine i pіdlyagayut obkladennyu MPE for Bids 20%. Yakscho Well lіtsenzіyny dogovіr way mіzh lіtsenzіarom - a resident of Ukraine that lіtsenzіatom - non-residents of Ukraine, the delivery Location poslug viznachayut for spetsіalnim rule peredbachenim para. "D" n. 6.5 Law about VAT.

So rank, Yakscho nonresident nadayutsya Hotel s "sent messages chi nadannya avtorskih rights patentіv, lіtsenzіy and takozh sumіzhnih rights, in addition chislі brands" that mіstsem delivery poslug vvazhaєtsya Location reєstratsії pokuptsya abo yogo postіynogo predstavnitstva (for non-resident - yurosobi) that Location Address, postіynoї abo postіynogo residence (for non-resident fіzosobi). Identity Yakscho resident - yurosoba not Got postіynogo predstavnitstva in Ukraїnі (y t h not Got individual-predstavnika..) Chi Location postіynoї Address, abo postіynogo of residing nonresident fіzosobi is staying for mezhami mitnoї teritorії Ukraine, the mіstsem delivery poslug for lіtsenzіynim contract vvazhaєtsya Location for mezhami mitnoї teritorії Ukraine i lіtsenzіynі platezhі not Je ob'єktom obkladennya MPE.

For operatsіy, SSMSC pіdlyagayut obkladennyu MPE, datoyu viniknennya podatkovih zobov'yazan s delivery poslug vvazhaєtsya date viznachena for "pershoї podії" rule zgіdno s claims. 7.3.1 Law about MPE, tobto abo date zarahuvannya koshtіv od pokuptsya (zamovnika), the date of execution of documents abo scho zasvіdchuє fact vikonannya robіt (poslug) paysite podatku - napriklad rahunka on viplatu royaltі, vіdpovіdnogo act s formulyuvannyam "fee nadannya rights vikoristannya "toscho.

Nіbito all chіtko that zrozumіlo Prote ... bagatoh platnikіv podatkіv that Square fahіvtsіv administered in Oman formulyuvannya para. 2 pp. 3.2.7 Law about the MPE and the Same: no Je ob'єktom opodatkuvannya operatsії s "viplat <...> royaltі in groshovіy formі abo have viglyadі tsіnnih paperіv, SSMSC zdіysnyuyutsya emіtentom". Identity dovolі often paysite podatku, that th fahіvtsі podatkovih body in sheets that clarification stverdzhuyut scho platezhі royaltі not Je ob'єktom obkladennya MPE at tsomu zvertayuchis to viznachennya termіna "royaltі" nadanogo at para. 1.30 Law about Prybutok. Prote in zhodnomu s clarification DPAU not zgaduєtsya, scho not required narahovuvati podatkovі zobov'yazannya for lіtsenzіynimi treaties. Scho Well Tse: chergova kolіzіya legal norms pomilka zakonodavtsya? Aje yak meta zvіlnennya royaltі od obkladennya MPE on pіdstavі claims. 3.2.7 Law about MPE when nayavnomu formulyuvannі Sect. 1.4, pp. 3.1.1 that paragraph. "D" n. Law about 6.5 MPE?

Utіm, factuality zhodnogo zvіlnennya od opodatkuvannya royaltі legal norms peredbacheno, Aje ob'єktom opodatkuvannya Je operatsії s nadannya rights koristuvannya ob'єktom rights IB, tobto otrimannya (narahuvannya) royaltі instead zvorotna operatsіya - viplata royaltі at yakіy vinikaє podatkovih credit, not zobov'yazannya. Todі hibne zvіlnennya od opodatkuvannya viplat royaltі in groshovіy formі staє mayzhe zrozumіlim. Mozhna pripustiti takozh, scho with such formulyuvannі claims. 3.2.7 Law about MPE viplata royaltі, napriklad have naturalnіy formі pіdlyagaє obkladennyu MPE in individuals yak viplachuє royaltі.

So rank, on our pillows (Div. Takozh rozdіl 8 "Dogovіr franchise.") Otrimanі (narahovanі) lіtsenzіarom platezhі for nadannya right koristuvannya ob'єktom rights IB (royaltі) obkladayutsya MPE and zustrіchnі viplati royaltі in lіtsenzіata not about Je ' єktom opodatkuvannya at tsomu in lіtsenzіata vinikaє podatkovih eligible for the credit.