In a material the explanation what price of a building, contractual or residual and why is base for VAT charge is given.
The agricultural enterprise sells fixed assets – a farm at the price defined by the independent expert. Such price is much lower than balance (residual) cost of a room. On what cost it is necessary to add the VAT?
In this case base of taxation of the VAT is contractual price of a building (it expert).
Let’s explain why.
According to item 4.1 of the Law on the VAT base of taxation of the VAT by delivery of the goods (for VAT taxation fixed assets belong to the goods also) is the doyogovorny price, but not below the usual price.
So, what price of a farm in considered sluchae will be considered as the usual price?
According to item 1.20 of the Law on profit usual yavlyaetsya the price of the goods defined by treaty parties, that is contractual price. And if it is not proved obratyony, it is considered that the usual price corresponds to sprayovedlivy market price (to subitem 1.20.1 of the Law on profit).
For definition of the usual price of the goods it is possible vospolzovatsya also national standards concerning a property assessment (Law subitem 1.20.5 about at -
were). So, according to the National standard 1 Obyoshchiye principles of an assessment of property and laws of estate * the assessment of property is made proceeding from market property value, if other not opyoredeleno by the contract on a property assessment.
Thus, the farm cost, defined ekyosperty, just also is market cost of such property. So, same cost yavlyaetsya usual price of a building.
Therefore, as contractual cost prodazhi farms is equal to the cost, defined eksperyoty, that is its usual cost, the VAT neobxodimo to estimate proceeding from such contractual cost.
As to balance (residual) cost a zdayoniya, for definition of base of taxation of the VAT it has no value.
It is approved as the resolution KMU from 10.09.03 of No. 1440.