Post by joita97330 on Feb 11, 2024 16:22:08 GMT 8
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. After a period of time the taxpayer transferred said car to private use. When assessing whether an activity is subject to VAT you should check whether assembled goods meet the definition of component parts.
Taxpayers who replace the battery, replace the engine, and replace . However, a trunk Belarus Email List installed by the taxpayer cannot be considered part of the car. Not recognizing the boot as an integral component does not mean that the boot is not subject to VAT when the car is transferred with the boot. Baggage transfers are always subject to tax.The taxpayer's installation of these parts on the car has an impact on the permanent increase in the value of the car.
There is no doubt that this happens when a new engine is replaced. It can also happen with the tires or battery in special circumstances. For example, when the value of the car is very Low, so the tax will only arise if the taxpayer makes these improvements that will still increase the value of the car at the time it is handed over for personal needs. For example, after the car has been running for two years, taxes arising from consumption such as tires and batteries will be excluded. After a separate assessment taking into account the existing facts. ontent of your comment.
Taxpayers who replace the battery, replace the engine, and replace . However, a trunk Belarus Email List installed by the taxpayer cannot be considered part of the car. Not recognizing the boot as an integral component does not mean that the boot is not subject to VAT when the car is transferred with the boot. Baggage transfers are always subject to tax.The taxpayer's installation of these parts on the car has an impact on the permanent increase in the value of the car.
There is no doubt that this happens when a new engine is replaced. It can also happen with the tires or battery in special circumstances. For example, when the value of the car is very Low, so the tax will only arise if the taxpayer makes these improvements that will still increase the value of the car at the time it is handed over for personal needs. For example, after the car has been running for two years, taxes arising from consumption such as tires and batteries will be excluded. After a separate assessment taking into account the existing facts. ontent of your comment.