6 июня 2019
londondeposit / Depositphotos.com
В случае аренды имущества казны арендатор удерживает из арендной платы и перечисляет НДС в бюджет в качестве налогового агента (письмо Минфина России от 21 мая 2019 г. № 03-07-13/1/36302).
Однако если арендуемое имущество казны арендатор предоставляет в субаренду, то обязанность по уплате налога не может быть возложена на субарендатора – плательщиком НДС в бюджет в качестве налогового агента является сам арендатор имущества казны.
Источник: zakonia.ru
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