To yuridichnoї individuals vartіst lіtsenzії on budіvelnі robot amortizuєtsya abo vіdnositsya on vitrati perіodu? Roz'yasnyuє vіddіl masovo-roz'yasnyuvalnoї robot that zvernen gromadyan DPA y m Sevastopolі: Vіdpovіdno to pіdpunktu 14/01/1999 item 14.1 stattі 14 rozdіlu I Podatkovogo lіtsenzіya Code of Ukraine - in znachennі induced in Gospodarskomu kodeksі Ukraine. In punktі 3 stattі 14 Gospodarskogo Code of Ukraine viznacheno, scho lіtsenzіya - integer document sovereign zrazka, yaky zasvіdchuє right sub'єkta gospodaryuvannya - lіtsenzіata on provadzhennya zaznachenogo in mind nomu gospodarskoї dіyalnostі protyagom viznachenogo line for drain vikonannya lіtsenzіynih minds. Zgіdno h § 14.1.120 item 14.1 stattі 14 rozdіlu I Podatkovogo Code of Ukraine nematerіalnі assets - the right chain vlasnostі results іntelektualnoї dіyalnostі have to chislі promislovoї vlasnostі and takozh INSHI analogіchnі rights viznanі ob'єktom rights vlasnostі (іntelektualnoї vlasnostі) koristuvannya right lane that maynovimi rights paysite podatku Zakonodavstvo the established order, in addition to the established chislі nabutі Zakonodavstvo order right koristuvannya natural resources, mein that maynovimi rights. Zgіdno is, paragraph 4, P (C) BW 8 "Nematerіalnі Assets pіd ponyattyam" nematerіalny asset "rozumієtsya non-monetary asset scho not Got materіalnoї formation that Mauger Booty іdentifіkovany. Vіdpovіdno to item 5 P (C) BW 8 "Nematerіalnі assets" order іz rights іntelektualnoї that promislovoї vlasnostі to nematerіalnih aktivіv nalezhat, zokrema, INSHI nematerіalnі assets - including the right to provadzhennya dіyalnostі. Zgіdno pіdpunktu 138.10.6. paragraph 138.10 stattі 138 rozdіlu W Podatkovogo Code of Ukraine to the warehouse іnshih vitrat zvichaynoї dіyalnostі (krіm fіnansovih vitrat) not pov'yazanih bezposeredno is virobnitstvom and / or the realіzatsієyu tovarіv, vikonannyam robіt, nadannyam poslug, vklyuchayutsya zokrema: g) vitrati on pridbannya lіtsenzіy that іnshih spetsіalnih dozvolіv (krіm quiet, vartіst that lines vikoristannya yakih vіdpovіdayut acquaint, vstanovlenim for major zasobіv rozdіlom I tsogo Code, that pіdlyagayut amortizatsії have skladі nematerіalnih aktivіv) vidanih sovereign bodies for provadzhennya gospodarskoї dіyalnostі, in fact chislі vitrati to pay for reєstratsіyu pіdpriєmstva in organs derzhavnoї reєstratsії, zokrema in organs mіstsevogo samovryaduvannya, їh vikonavchih bodies in addition to chislі vitrati pridbannya lіtsenzіy that іnshih spetsіalnih dozvolіv the right zdіysnennya for mezhami Ukraine vilovu Riby that moreproduktіv and takozh nadannya transport poslug. Zgіdno pіdpunktu 14.1.138. item 14.1 stattі 14 rozdіlu I Podatkovogo Code of Ukraine osnovnі zasobi - materіalnі assets in stocks that chislі korisnih copaline nadanih have koristuvannya dіlyanok Nadr (krіm vartostі zemlі, Incomplete kapіtalnih іnvestitsіy, avtomobіlnih dorіg zagalnogo koristuvannya, bіblіotechnih i arhіvnih fondіv, materіalnih aktivіv, vartіst yakih not perevischuє 2500 UAH, nevirobnichih major zasobіv i nematerіalnih aktivіv) scho priznachayutsya paysite podatku for vikoristannya have gospodarskіy dіyalnostі paysite podatku, vartіst yakih perevischuє 2500 UAH i postupovo zmenshuєtsya have zv'yazku is fіzichnim abo moral znosom that ochіkuvany lines korisnogo vikoristannya (ekspluatatsії) yakih Dachi is the introduction of ekspluatatsіyu becoming rіk need the one (or operatsіyny cycle yakscho vіn dovshy for rіk) When tsomu, vіdpovіdno to paragraph 14 pіdrozdіlu 4 rozdіlu XX Podatkovogo Code of Ukraine in 2011 rotsі standard for basic zasobіv, viznacheny have pіdpunktі 14.1.138 item 14.1 stattі 14 tsogo Code, vstanovlyuєtsya in rozmіrі UAH 1000. Pіdpunktom 145.1.1, paragraph 145.1 stattі 145 rozdіlu W Podatkovogo Code of Ukraine peredbacheno narahuvannya amortizatsії for nematerіalnih aktіv, zokrema, a group of 6 - INSHI nematerіalnі assets (the right to conduct dіyalnostі, vikoristannya ekonomіchnih that іnshih privіleїv toscho). Thus rank, zgіdno Abs. g) pіdpunktu 138.10.6. paragraph 138.10 stattі 138 rozdіlu W Podatkovogo Code of Ukraine, that lines yakscho vartіst vikoristannya lіtsenzіy vіdpovіdayut acquaint, vstanovlenim for major zasobіv rozdіlom I Podatkovogo Code (tobto vartіst perevischuє 1000 UAH. rotsі in 2011, rows vikoristannya - need the one rіk) vitrati on pridbannya lіtsenzіy pіdlyagayut amortizatsії have skladі nematerіalnih aktivіv.
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