Vendors will keep records of buyers

In the case of warranty replacement items should keep records of customers, which was carried out such a replacement of the goods or services provided from the repair. Informs the press service of the State Tax Service in the city of Sevastopol. In order to implement the provisions of paragraphs 140.1.4 of the Tax Code, the decision of Cabinet of Ministers of 02.02.2011 № 103 was amended in order of warranty repair (servicing) or warranty replacement technically demanding household goods as approved by Government Decision of 11.04.2002, № 506. In particular, the specified procedure supplemented by a provision that in case of warranty replacement goods payer of income tax must keep records of customers, which was carried out such a replacement of the goods or services provided from the repair (service) in the manner prescribed by the State Tax Service. Implementation of the replacement of the goods with no return receipt of defective goods, or without conducting a specified account does not entitle the seller to increase the cost of such goods at the cost of replacement. Resolution of the Cabinet of Ministers of 02.02.2011, № 103 will come into force from the date of publication.