Inseparable improvements of the leased property are entitled to deduct VAT - 10 October 2011

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18:31 Inseparable improvements of the leased property are entitled to deduct VAT
Inseparable improvements of the leased property do not require deposits on deducting value added tax. This was announced by the Federal Arbitration Court of Moscow District in its Resolution number A40-67565/10-112-337 August 16, 2011. The company conducted inseparable improvements of the leased property. In the office, which was filmed, was installed air conditioning system. Then the contractors accounting of the taxpayer was correct invoicing. Therefore, the organization has got the right to deduct VAT. However, do not agree with the Ministry of Finance and the Federal Tax Service. Their point of view agency explained in its letter № 03-07-09/19 dated April 6, 2009. Officials believe that the right to deduct VAT from the taxpayer appears only after the property will be transferred to the lessor, thus will be made a taxable transaction. Tax Inspectorate of the same opinion. The company did not agree with this and found a defense in court. The court ruled that the inseparable improvements of the leased property are entitled to deduct the VAT in the tax period in which received the supporting documents, invoices. Argued the decision was as follows. Inseparable leasehold improvements have been made for further comfort of the taxpayer. And he paid value added tax. Accordingly, the deduction is made immediately after the primary registration documentation.
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