TRANSFER OF THE SUBJECT OF LEASE TO AN INTERDEPENDENT PERSON
TRANSFER OF THE SUBJECT OF LEASE TO AN INTERDEPENDENT PERSON UNDER A LEASE AGREEMENT FOR A MINIMUM PAYMENT NOT COMPARABLE TO THE number OF LEASE PAYMENTS If a taxpayer leases expensive equipment and then transfers it under a lease agreement for a minimum payment to an interdependent person under a simplified tax regime, then such a transaction will be of particular interest to representatives of the tax inspection. If during the audit it is possible to prove that the true intent is to obtain an unjustified tax benefit in the form of illegal VAT refunds, then it will not be easy to defend the deduction. As an example, let us give the Definition of the RF Armed Forces dated December 17, 2018, No. 309-KG18-21253. UNEVEN PAYMENTS UNDER THE LEASE AGREEMENT In accordance with sub. 3. Clause 7 of Art. 272 of the Tax Code of the Uk Federation , the date of expenses in the form of lease payments for the leased property are the date of settlement provided for...