Contract term and lease term

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Leasing differs from simple rent in that the contract cannot be concluded indefinitely or for an indefinite period.

Return of leased property

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As a rule, the lease term coincides with that specified in the contract. In case of discrepancy, the courts recognize that the contract is terminated on the day of the end of the lease term.

Penalties under the lease agreement

The amount of the penalty cameroon email list in each case must be determined as a fixed amount or percentage for the period of delay. If the penalty is calculated simultaneously in monetary and percentage terms, then by a court decision such a condition may be recognized as invalid.

State registration of the contract

This procedure is mandatory if the property acquired on lease includes real estate (for example, a warehouse is leased together with equipment). In this case, the term of the agreement is irrelevant.

Unilateral rent change

If the terms of the agreement allow the landlord to unilaterally change the amount of rent, establish the indicators that he must be guided by in this regard.

Big deal

In this case, the total amount of lease payments under the agreement exceeds 25% of the book value of the assets of the leasing organization.

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Who pays taxes on leased equipment and what taxes
Purchasing equipment on lease makes it possible to reduce tax payments through deductions, but there are certain nuances here.

Property tax

The property tax is paid by the owner. Accordingly, when transferring property belonging to the lessor into lease, the lessee is not required to pay the tax.

Income tax

Lease payments may be classified as other expenses, thereby reducing the taxable base (Tax Code of the Russian Federation, Art. 264, paragraph 1, subparagraph 10). If payments include the cost of redeeming the leased asset, it is deducted from payments when accounting for expenses.

Return of leased property

Source: shutterstock.com

Transport tax

Transport tax is charged only on property that falls under the category of vehicles (TS). The amount of transport tax is determined by the tax authority based on the capacity of the TS. Since leasing is associated with the transfer of the owner's property for rent, the taxpayer is the lessor.

VAT

When using the general taxation system, the lessee has the right to deduct VAT. The basis is an invoice issued by the lessor with VAT allocated, which is deducted when the lessee pays the tax (Tax Code of the Russian Federation, Art. 171, 172).