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19.10.2011
Cessna 182 for sale by owner
The amount of VAT paid on expenses of the customer, recorded separately in the account 19 and related cessna 182 for sale by owner expenses, discounted to account 20, subject to the payment may be accepted for tax deduction (Article 172 of the Tax Code) on the date an invoice is 20. In this case, the organization should consider the following. Part of the funds received from the investor is cessna 182 for sale by owner to reward the customer for the performance of its functions. And they received as an advance, the amount of which shall be included in the taxable base for VAT on the date of its receipt. Similarly, this amount can not be evaluated because cessna 182 for sale by owner it will be determined by calculation at the end of construction (as the difference between funds raised and in fact aimed at construction of the sums). Nevertheless, to avoid disputes with tax authorities on the need to pay VAT on advances received in this case, the organization recommended to calculate the estimated amount of the advance to account for it in the tax base at the time of receipt of funds. The estimated amount of the advance in this case can be determined economically feasible method, but it can not be less than the costs for the customer to be included later in the investment cost of construction per share attributable to the raised co-investors. This is due to the fact that attracted investors are financing construction of the facility in an amount not less than the actual investment value per share to attract investors, and which includes the actual cost of maintenance of the customer. And how to determine the estimated costs for the customer? You can use the amount calculated in the consolidated budget calculation. If the estimated calculation of the composite is not, you can use the method of calculating costs for the developer's recommended teaching materials costing in the service of owner-developer, approved by the Ministry of Construction Letter from Russia December 13, 1995 ¹ VB-29/12-347.
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Copies of the documents and copies of documents indicating the name, details license to carry out agreement, when they get a building permit. The signatures of authorized persons however, to give.
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Organization, that the heads of state control (supervision) the simplified this type of control "activated" when specifically committed the offense. The contract of mortgage cases where such.
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