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 by the terms of the agreement, or the date of presentation to the taxpayer of documents serving as the basis for making calculations, or the last day of the reporting (tax) period.

If the terms of the lease agreement for the entire period of its validity set different prices for different periods of time, then the expenses in the form of lease payments are taken into account for the purpose of taxation of profits at the price established by the agreement on the corresponding date (month, quarter). This is the opinion of the Ministry of Finance of Uk (Letter of the Ministry of Finance of Uk dated August 27, 2019 No. 03-03-06 / 1/65731).

Lease payments may be uneven if required by the terms of the lease agreement. In 

 DID NOT NOTIFY THE TRAFFIC POLICE

When terminating the lease agreement and returning the vehicle to the leasing company, it is important not to forget to make changes to the information in the traffic police. Otherwise, the transport tax will have to be paid to the one indicated by the owner(Appeal ruling of the Investigative Committee on administrative cases of the Saratov Regional Court dated 03.30.2017 in case No. 33a-2052/2017). As follows from the materials of the case, the lessee returned the car and PTS to the leasing company due to the termination of the contract. Despite the fact that the car was actually transferred to the use of the leasing company, the tax inspectorate demanded to pay transport tax from the lessee, since it is he who is indicated in the vehicle registration data at the State Traffic Inspectorate. The lessee explained that he could not remove the car from the registration register due to the absence of a PTS (transferred it to the leasing company). Although this argument was heard, it did not affect the decision of the judges. When calculating transport tax, the IFTS proceeds from the information held by the traffic police, so whoever is listed pays.