Car Lease Contract

lease the first person gives the second vehicle for a fee at the time. If the term is not defined in the contract, then the contract is indefinite. If the contractor notified no later than one month, then the tenant and the landlord the right to refuse obligations. In the list of recognized under the simplified system costs pp. 4 in 1 tbsp. 346.16 Tax Code specified rental payments. Thus, the amount paid under the lease contract, reduces the tax base.

Fee rent is determined by the parties and not standardized. But tax authorities have the right to verify pricing. Using avtotranspotrnymi means employees, the company has the right, except for rent, deduct maintenance costs Vehicles (fuel, oil, etc.) according to Secs. 12 n. 1, Art. 346.16 Tax Code. To account for the need to issue waybills. Maybe fill them every day, but, for example, once a month or a week, reflecting each trip.

Incidentally, the Finance Ministry admits that the company used its own forms if they have the necessary requisites. Spending on car rental organization based on the basis shall be entitled to include in the expenses for tax purposes if These costs are documented and economically justified. In this case, the documents confirming the expenditure for the purposes of calculating income tax in accordance with Sec. 1925 Tax Code, are as follows: The lease vehicles; Act round-trip avtotranspotrnogo means; act works performed, services rendered; Trip Sheet. At pow. Registered tenant costs which are associated with the current leasehold avtotranspotrnogo funds are accounted for Depending on where the used the rented object. Under the Plan of Accounts for the firm can use the following account of cost accounting: 20, 23, 25, 26, 29, 44. For tax purposes, these costs are taken into account in full volume and other expenses in the period in which they were implemented. But only if these costs are covered by the landlord under the lease. vat taxpayers recognized the organization and individual entrepreneurs. Nat. Persons who are not entrepreneurs, respectively, are not subject to vat. In addition, services to provide rental vehicles, provided by an individual, not is an entrepreneur, the vat will not be taxed. Therefore, include the amount of value added tax in the amount of rent the company should not be. Payers of income tax nat. Entities are physical. Persons who are tax resident in Russia, as well as physical. Individuals who receive income from sources in Russia, and are not tax residents of Russia. Hence, the income derived from rental or other use of property located at Russia, will apply to income derived from sources in Russia. Thus, the income nat. Person received from the rental of vehicles, subject to income tax under the conditions provided for in Sec. 23 nc Russian Federation. It turns out that you have to remember that schislyaet and keeps the tax firm serving the tax agent. If a company applies usn, awarded nat. face lease a car without a crew, then the rent charge vehicle owners insurance premiums charged should not. If a lease car with the crew concluded with the entrepreneur and his certificate of registration is not specified property letting, the tax on Income nat. Person is held with the employer.

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