Post by joita97330 on Feb 11, 2024 3:36:47 GMT -5
If the conditions specified in the regulations are met. The definition of sample will no longer cover transfers of goods or small quantities such as for the purpose of testing, examination and analysis to determine physical, physical, chemical, chemical and biological properties. Free transfers of goods or small quantities of goods to confirm compliance with certain standards such as quality or hygiene are in principle not subject to VAT since the purpose of such transfers is not consumption at all. The change aims to limit the use of samples for consumption purposes.
Taxpayers are required to distribute samples based on the needs of their business. They are obliged to Belarus Email List put in place safeguards to protect against the risk of samples being misused, for example by placing labels stating that a particular product is a sample or including clauses in contracts stating that a particular product is a sample. Civil liability of intermediaries who receive samples and pass them on to others.
Similar to the transfer of low-value gifts, no VAT of the transfer of the sample is related to the taxpayer's business activities. Taxation of services provided free of charge Certain free services that are considered paid services are also subject to VAT. The use of goods of the taxpayer's enterprise for purposes other than its commercial activities, in particular for the personal purposes of the taxpayer or his employees, partners, etc., as of the date of year, in accordance with point 1 of Article 1 of the Act, is also deemed to be the use of goods forming part of the taxpayer's enterprise.
Taxpayers are required to distribute samples based on the needs of their business. They are obliged to Belarus Email List put in place safeguards to protect against the risk of samples being misused, for example by placing labels stating that a particular product is a sample or including clauses in contracts stating that a particular product is a sample. Civil liability of intermediaries who receive samples and pass them on to others.
Similar to the transfer of low-value gifts, no VAT of the transfer of the sample is related to the taxpayer's business activities. Taxation of services provided free of charge Certain free services that are considered paid services are also subject to VAT. The use of goods of the taxpayer's enterprise for purposes other than its commercial activities, in particular for the personal purposes of the taxpayer or his employees, partners, etc., as of the date of year, in accordance with point 1 of Article 1 of the Act, is also deemed to be the use of goods forming part of the taxpayer's enterprise.
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