04 November 2009, 11:17
The Bill (Reg.№4385) envisages the determining of the taxation order of operations with sell and purchase of used goods according to the system of reimbursement of used goods.
The Law "On Value Added Tax" is to be added by separate article 83 for the implementation fo the special regime of reimbursement of used goods operations taxation, that envisages the income taxation, defined as inequality between income from the used goods sell and documental asserting of expenses on its purchase. According to the bill, norms of this article may be implemented only in cases when dealer purchase used goods in natural person who is not value added tax payer.