Vehicle leasing: current issues, complex moments. Bank of expert conclusions The car in leasing hit an accident
As the lessee to reflect the return of leasing property, in what cases you need to restore the entrance VAT, previously adopted to deduct the article.
Question:Ltd. acquired a car into leasing. According to the lease agreement, the car is listed on the balance sheet of the lessee. The car is insured, the insurance contract provides that in the case of the structural death of the leased object, the beneficiary is the lessor. As a result of the accident, the car is not subject to recovery. The car on the basis of an act-reception of the transmission will be transferred to the lessor (leasing company). The Straightening Company Insurance Reimbursement will list the lessor. The lessor, in turn, will list the Money LLC minus the remaining lease payments. 1. How to reflect in accounting and tax accounting write-off of the residual value of the car? 2. How to take into account the received funds from the lessor (leasing company)? 3. Do I need to restore VAT amounts previously accepted for deduction and from what amount?
Answer: 1. Debit 02 Credit 01, Debit 76 Credit 01, In the tax accounting, do not consider the residual value, since the property does not belong to you
2. Debit 76 Credit 91, Debit 51 Credit 76. Invaluation Includes in the composition of non-dealer income
3. No, it is not necessary, since paragraph 3 of Article 170 of the Tax Code of the Russian Federation does not provide for the restoration of VAT in terms of previously adopted with leasing payments in case of early termination of the contract.
How to reflect the lessee in accounting and the return of leasing property in tax
The operation on the return of leasest property on the balance of the leaser can be reflected as follows:
Debit 02 subaccount "Depreciation on property obtained in leasing" Credit 01 subaccount "Fixed assets obtained in leasing"
- redeemed amortization, accrued for the period of operation of the leased object;
Debit 76 subaccount "Cost of the leased" Credit 01 subaccount "Fixed assets received in leasing"
- Celebrated from accounting property obtained in leasing (at a residual value).
The described procedure complies with the provisions of the current account plan (instructions for the accounts plan - account,).
In which cases you need to restore the entrance VAT previously taken to deduct
General requirements
The buyer's organization (Customer) is obliged to restore VAT, previously adopted to deduct:
1) when transferring property, intangible assets, property rights as a contribution to the authorized (share) capital. The same rule refers to deposits under the investment partnership agreement, share contributions to the cooperative funds, as well as the transfer of real estate to replenish the target capital of the non-profit organization;
2) before the use of liberation from paying VAT;
3) in relation to goods (works, services), including fixed assets, intangible assets and property rights, originally acquired for operations taxable VAT, and then used:
- in the operations listed in the Tax Code of the Russian Federation;
- in operations, the place of implementation of which Russia is not;
- in other operations that are not recognized by the implementation (listed in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation).
Exceptions from this rule (when you do not need to restore VAT):
- transfer of property or property rights to legal successor during reorganization. The exception is valid if the successor is a VAT payer. If the successor applies special tax regimes, VAT, adopted to deduct the reorganized organization, must be restored;
- the transfer of property by the participant of the contract of a simple or investment partnership (its successor), if its share of property, which is the total ownership of the contract participants, or the section of such property is distinguished;
- work (provision of services) outside of Russia by Russian aviation enterprises within peacekeeping and humanitarian activities;
4) When switching from a general tax system to simplified, UTII and the patent tax system. When switching to payment, the ESHN does not need to restore VAT;
5) upon receipt of goods (works, services), in the account of the supply of which the advance payment was paid, as well as when returning the advances in the supplier (the Contractor);
6) with a decrease in the cost or number of goods received (works, services, property rights), including as a result of price reduction by the seller (performer);
7) Upon receipt of subsidies from the federal budget for reimbursement of payments for purchased goods (works, services), including VAT, as well as to reimburse the cost of paying VAT when importing goods to Russia and in the territory that are under its jurisdiction. The limitation of "from the federal budget" is valid until July 1, 2017.
Such an order follows from the provisions of paragraph 3 of Article 170 of the Tax Code of the Russian Federation.
Hello! The car in leasing fell into an accident. Together with the second participant, the driver of the leasing car violated PP.8.12 of traffic rules. Adm. It was not excited. Insured and beneficiary by Dog. Casco Insurance Yavl. Lessor. Lessee - LLC ***. The driver in Casco was not inscribed. For the ruling during an accident was the director of the *** lessee. There is a policy of OSAGO. Fear. comp. The 2nd participant of the accident paid a part of the amount of damage (I assume excluding wear), and the rest were sent to the second participant in the subrogation by the second participant. 2nd participant of an accident in his fear. comp. About the accident did not notify, not repaired. If the court determines the joint guilt of both drivers in an accident, what is the prospect for the second participant regarding the payment in court? According to FZ-164 "On Financial Rental" (Leasing), paragraph 1 of Article 28 The lessee is responsible for the safety of the leasing car from all types of property damage. Is it possible to argue that the driver of the leasing car has contributed to the damage to the property of the lessor, i.e. . Is Article 1083 of the Civil Code of the Russian Federation applies to lay responsibility and paying the remaining amount of damage from the driver of the leasing machine?
The question belongs to the city: Rostov-on-Don
Alexandra
September 15, 2018 at 11:01Delete the question, please, if there are no specialists who can advise.
Replies experts
Unless otherwise follows from the relationship between the solidarial debtors:
I do not agree with the phrase, facilitated damage. These actions (accidents) are careless, and not to intentional.
From the driver, usually rush in regression.
Article 325. GK of the Russian Federation Execution of a joint duty by one of the debtors
1. The execution of a joint duty completely one of the debtors frees the remaining debtors from the execution of the creditor.
1) The debtor who fulfilled a joint duty, has the right to regulate the rest of the debtors in equal shares less than the share falling on it itself;
2) A debtor who has fulfilled with one of the solidarial debtors who fulfilled a joint duty, falls in an equal share of this debtor and on the remaining debtors.
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Alexandra
September 16, 2018 at 10:52Article 325. GK of the Russian Federation Execution of a joint duty by one of the debtors
1. The execution of a joint duty completely one of the debtors frees the remaining debtors from the execution of the creditor.
Alexey, when subrogation cannot "work" one 325 tbsp. Civil Code
My question gives enough information: CASCO, designed by the lessor in favor of the lessee who fell into an accident. The car is represented. The SC of the lessor comes out with a subrogation to the driver of the second participant in the accident. The SC of the second participant of the accident reimbursed the SC of the lessor half the amount on the basis of the Calculation of the NE, taking into account the wear of this 50% of the rehabilitation repair. The rest of the damage to the SC of the Lessor places the second participant in the accident. If wine is recognized as wines of both drivers in violating traffic rules of claims 8.12, the driver of the car in leasing should be attracted to the reimbursement of solidarily with the second driver? Or insurance for CASCO protects him from responsibility to the SC at the lessor? I will be grateful if you comment on clarification. Sincerely.
2. Unless otherwise follows from the relationship between the solidarity debtors:
1) The debtor who fulfilled a joint duty, has the right to regulate the rest of the debtors in equal shares less than the share falling on it itself;
2) A debtor who has fulfilled with one of the solidarial debtors who fulfilled a joint duty, falls in an equal share of this debtor and on the remaining debtors.
Alexandra
September 16, 2018 at 10:552. Unless otherwise follows from the relationship between the solidarity debtors:
In a concrete case, it is necessary to study the insurance contract for the CASCO and the lease agreement?
Alexey Alexandrovich Drozdov
September 16, 2018 at 11:43I understand the subrogation as the right of an insurance company to demand compensation from the guilty person.
If the guilt of two persons is installed, then the requirement to both drivers. But most often the defendants attract owners or tenants, and they pay the damage already charged with regression drivers, because recovery from the employee have their limitations and without his consent or judicial decision to do it problematic if the damage exceeds the salary.
Article 241. TK RF limits of employee's material responsibility
For damage caused, the employee is brings material responsibility within its average monthly earnings, unless otherwise provided for by this Code or other federal laws.
Article 387.GK of the Russian Federation Transition of the Rights of the lender to another person on the basis of the law
1. The rights of the lender for the obligation are transferred to another person on the basis of the law upon the occurrence of the circumstances specified in it:
4) when subrogation, the insurer of the creditor rights to the debtor responsible for the occurrence of the insured event;
Article 965.GK of the Russian Federation Transition to the insurer of the Insured Rights for Damage Compensation (subrogation)
1. If the property insurance contract does not provide for another, to the insurer who paid insurance compensation, transfers within the amount paid, the right of claim, which the insured (beneficiary) has a person responsible for losses refunded as a result of insurance. However, the condition of the contract, excluding the transition to the insurer the right of claim to face, deliberately caused losses, insignificantly.
2. Requirements to the insurer, the right to claim is carried out by him in compliance with the rules regulating the relationship between the insured (beneficiary) and the person responsible for damages.
Questions related to the financial lease (leasing) of vehicles are relevant today for many enterprises, because leasing provides an opportunity to use additional resources in commercial and management activities, producing payment of the cost of vehicles not immediately, and parts for the term of the lease agreement. The article analyzes the new legislative norms introduced from 01/01/2013 and related to the financial lease of vehicles. The most pressing issues arising in practice and a number of controversial points are considered taking into account the opinions of official departments. This will help the economist, accountant, the tax consultant to make optimal solutions when concluding the contracts for the financial lease (leasing) of vehicles.
The subject of many leasing transactions is increasingly becoming vehicles. This is explained by the fact that transport takes not the last place among the priorities of the socio-economic development of the Russian Federation. Thus, in accordance with the forecast of the socio-economic development of the Russian Federation for 2013 and the planning period of 2014-2015, developed by the Ministry of Economic Development of Russia, there is a further increase in the performance of the transport complex. The priority direction remains the development of road transport.
However, not all motor transport enterprises can afford the expansion of the fleet of cars at their own funds. Financial rent comes to the rescue. or lease agreement, which allows the use of the received property for commercial purposes, and payments for this property periodically carry out during the term of lease agreement.
In other words, the leasing transaction remains one of the priority options for purchasing vehicles in installments, if the company is not available other ways to purchase.
For example, it is believed that vehicle leasing is more accessible to bank loan, since the requirements for leasing companies to customers, always softer the requirements for banks to borrowers.
Characteristic features of leasing operations
The transaction of the financial lease (leasing) is characterized by the following conditions (Art. 665 of the Civil Code of the Russian Federation):
- the lessee is entitled to determine the leased object and choose the supplier, relying on its experience and judgment. The lessor in this case is not responsible for the choice of lease and seller;
- the lessor is reimbursed by payments regardless of whether the transaction is completed by the redemption of the leasing object with the lessee or its return to the lessor.
Important! From this general rule there is an exception: a financial lease agreement (lease agreement), a tenant for which is a budgetary institution, it must be established that the choice of the seller of property under the financial lease agreement (leasing agreement) is carried out by the landlord.
The rights and obligations of the parties to the lease agreement are regulated by Art. 665-670 of the Civil Code of the Russian Federation, federal law of 29.10.1998 No. 164-FZ (as amended from 08.05.2010) "On the financial lease (leasing)" (hereinafter referred to as Federal Law No. 164-FZ) and the terms of the lease agreement itself.
At the same time, an important feature of leasing operations is the fact that the subject of leasing, transmitted to the temporary possession and use of the lessee, is the property of the lessor during the entire term of the leasing agreement (Art. 11 of the Federal Law No. 164-FZ).
Document proceedings under the leasing agreement of vehicles implies availability:
- lease agreement;
- act of receiving and transmitting the leased object corresponding to the technical documentation;
- accounts for payment exposed by the lessor;
- payment documents confirming the payment of these accounts;
- invoices;
Unless otherwise provided by the contract, the vehicle is transmitted by the seller directly to the lessee at the location of the latter (Art. 668 of the Civil Code of the Russian Federation).
At the end of the term of the contract, the lessee must return the subject of leasing or acquire a subject of leasing to the property on the basis of a sales contract.
Note! Since the transfer of property, unless otherwise established by the contract, the lessee is transferred to the risks of its random death, damage, the embezzlement of leasing, which is especially important for vehicles (paragraph 1 of Art. 22 of the Federal Law No. 164-FZ, Art. 669 of the Civil Code of the Russian Federation ). Simultaneously with the risks at the time of transfer to the lessee in full, unless otherwise established by the contract, the right of ownership and use of the vehicle is becoming. But the right of ownership remains behind the leasing company (PP. 1, 2 of Art. 11 of the Federal Law No. 164-FZ).
Operations under the lease agreement in accounting are recorded in accordance with the instructions on reflected in the accounting records of operations under the lease agreement, approved by the order of the Ministry of Finance of Russia of 02/17/1997 No. 15 (hereinafter referred to as instructions); The Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved by the Order of the Ministry of Finance of Russia of 30.03.2001 No. 26n (as amended by 12/24/2010; more - PBU 6/01).
Due to the fact that the instructions - the document is not quite "new", and the legislation is constantly changing, the Ministry of Finance of Russia in a letter from 03.07.2007 No. 07-05-06 / 180 explained that it is possible to apply them only in a part that is not contrary to later Documents of the system of regulatory accounting.
Thus, when reflecting operations on financial lease (leasing) in accounting, it is necessary to recognize that at the moment there is no Russian accounting standardDeals in financial lease (leasing), so financial employees, in the development of their accounting policies, we recommend to focus on the reflection of leasing operations and the provisions of IAS 17 "Rent". Although the name of the International Standard of IFRS (IAS) 17 does not say that it is related to leasing, however, most of this document is devoted to exactly the financial lease (leasing).
For example, according to federal law No. 164-ФЗ, the leased leased to the lessee under the lease agreement is taken into account on the balance sheet of the lessor or the lessee by mutual agreement. At the same time, neither in the Federal Law No. 164-FZ, nor in the directions, is not specified than guided by the choice of the balance holder of leasing property. While in IAS 17 "Rent" is given paramount attention to this issue. As recorded in the International Standard, it all depends on what place the rental is operating (short-term - up to one year) or financial (long-term - more than one year). In the first case, it is recommended to leave an object on the balance of the lessor, in the second - to transfer to the balance of the lessee.
From 01/01/2013 this question has acquired a new and primary importance for a number of organizations.
Question: In November 2012, under the lease agreement, our organization received a car. Under the terms of the contract, the car is listed on the balance of our organization as a lessee. Can we not pay property tax and transport tax, if in 2013 give the car to the balance of the lessor? After all, the lessor will not pay property tax at the same time.
Answer:In accordance with paragraph 1 of Art. 31 of the Federal Law No. 164-ФЗ The subject of leasing transmitted to the lessee under the lease agreement is taken into account on the balance sheet of the lessor or the lessee by mutual agreement of the parties.
FROM 01.01.2013 Not subject to property tax of movable property, adopted as fixed assets from the specified date (sub. 8 of paragraph 4 of Art. 374 of the Tax Code of the Russian Federation). First of all, this change concerns vehicles.
At the same time, it was determined that the specified property includes including property transferred to temporary possession, for use, an order. In other words, the property tax from the beginning of 2013 is exempt from the beginning of 2013. The movable assets of the organization adopted on accounting as fixed assets to which vehicles belong.
Taking into account the following from 01/01/2013, a movable property as fixed assets is not recognized as fixed assets as fixed assets as fixed assets not recognized as fixed assets.
At the same time such release applies only to movable property adopted for accounting from 01/01/2013 and no earlier (sub. 8 p. 4 of Art. 374 Tax Code of the Russian Federation).
Clarifying the letter of the Ministry of Finance of Russia dated January 10, 2013 No. 03-05-05-01 / 01 also confirms the fact that only from 01/01/2013, a movable property as fixed assets for the financial lease (leasing) of the leased property as fixed assets It is recognized as an object of taxation on property tax.
Thus, movable property adopted as fixed assets starting from 01/01/2013 will not be recognized as an object of tax tax tax. The same objects that are recorded before this date will be taxed as before, until they are completely "flying" in accounting.
In other words, the change of persons - the car's balance holders in the lease agreement after 01.01.2013 does not change the established Art. 374 NK RF Rules.
The peculiarity of leasing operations with vehicles is also the need for their registration and payment tax.
Vehicles acquired under the lease agreement are registered under a written agreement of the parties for the leaser or lessee (clause 48 of the Rules for the registration of automobiles (Appendix No. 1 to the order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001 "On the Procedure for Registration of Vehicles"). A similar rate It is also contained in the law on leasing (paragraph 2 of Art. 20 of the Federal Law No. 164-FZ).
In a letter of the Ministry of Finance of Russia dated 05/16/2011 No. 03-05-05-04 / 12 it clarifies that if the vehicle owned by the lessor (but not registered for it), under the leased contract transferred and temporarily registered for the lessee, then the taxpayer of the transport The tax is the lessee.
The arbitration judges also indicate that the lessee rightfully took into account the costs of income tax costs formed in connection with the payment tax payment, since the taxpayer of the transport tax is the person on which the vehicle was registered (RESOLUTION OF THE FAS West Siberian District of 07.06.2012 case number A75-350 / 2011).
Thus, if during the term of the lease agreement the car will be registered on the lessee, in this case the transport tax will pay the lessee.
For your information.From 01/01/2013, a number of subjects of the Russian Federation have updated their transport tax laws. So, in many regions since 2013 increased tax rates for passenger and trucks. In some areas, the list of taxpayers and vehicles exempted from the payment of transport tax has been reduced. Therefore, if the organization has vehicles, we recommend clarifying whether the rules regarding transport tax have not changed.
Expenses for "bringing to operation" of leasing property
As a general rule, the costs of bringing fixed assets to a state suitable for use should be included in the initial cost of the relevant fixed assets. Including this concerns fixed assets that are leased.
However, the initial cost of leasing property is determined solely on the basis of the expenses of the lessor (paragraph 1 of Art. 257 of the Tax Code of the Russian Federation). In this regard, as the official representatives of the Ministry of Finance of Russia indicate, if "to mind" the subject of leasing is brought by the lessee, then the cost-related costs of the initial value of the fixed assessment do not increase (the letter of the Ministry of Finance of Russia dated November 19, 2012 No. 03-03-06 / 1/594 ). Similar explanations of the financiers were given earlier in letters from 10/19/2011 No. 03-03-06 / 1/677, 02.11.2005 No. 03-03-04 / 1/335.
Nevertheless, this does not mean that the costs under consideration to the lessee will not be able to take into account at all. Such costs can be taken into account for income tax purposes if they meet the requirements of Art. 252 Tax Code.
At the same time, the practice shows, the costs of bringing leasing property to a state suitable for use are capital in nature, so it is necessary to consider the following. Since leasing, as is known, is nothing more than a financial lease, the costs of a capital in order to enter the leasing subject to operation still form the initial value, but not the fixed assessment taken into lease, but an independent object of depreciable property. In this case, they are not taken into account in the composition of the costs, and are written off through the depreciation mechanism, but only if such expenses were made with the consent of the lessor and the cost of such expenses is not refundable.
Question: In February 2013, our organization was acquired and installed on vehicles (buses) GPS navigation equipment. Vehicles transferred to our organization under the lease agreement. Will the satellite navigation system be retrofitting and can we take into account these expenses in tax accounting if they are not refunded by the lessor?
Answer: In the situation under consideration, the organization carries out commercial activities for the carriage of passengers by road.
From 01/01/2013 Vehicles used for commercial purposes for transporting more than eight people must be equipped with GLONASS or GLONASS / GPS satellite navigation equipment. This requirement is contained in the following regulatory documents:
- Regulations on the licensing of passenger transport by road transport, approved by the Decree of the Government of the Russian Federation of 04.04.2012 No. 280 (sub. "G" p. 4 entered into force on 01/01/2013) (hereinafter referred to as licensing regulations);
- Decree of the Government of the Russian Federation of August 25, 2008 No. 641 "On the equipment of transport, technical means and systems of equipment for satellite navigation GLONASS or GLONASS / GPS" (sub. "G" of paragraph 1 of the Resolution);
- The technical regulation on the safety of wheeled vehicles approved by the Decree of the Government of the Russian Federation of September 10, 2009 No. 720 (paragraph 8 of the Regulations came into force in relation to certain categories of vehicles from 01/01/2013).
At the same time, from 01/01/2013, the organization using passenger transport, equipped for transportation of more than eight people, without such equipment, and its officials can be attracted to administrative responsibility in accordance with Part 4 of Art. 14.1 of the Administrative Code (paragraph 2 of paragraph 5 of licensing regulations).
In this case, it must be borne in mind that when installing navigation satellite equipment, the technological or service assignment of the vehicle does not change. The installation of navigation equipment increases the efficiency of transporting traffic and the level of traffic safety, but this does not occur due to improving the performance of the car itself, but due to a more rational organization of transport process management. In such a situation, in our opinion, the installation of navigation satellite equipment cannot be regarded as retrofitting or modernization of fixed assets.
Consequently, the sets of satellite navigation equipment set on vehicles correspond to the criteria clause 4 of PBU 6/01 and are taken to account as independent facilities of fixed assets, the cost of which is redeemed by accrual depreciation.
To determine the deadline for useful use, the classification of fixed assets included in depreciation groups (paragraph 2 of paragraph 1 of the Decisions of the Government of the Russian Federation dated 01.01.2002 No. 1 (as amended from 10.12.2010; further - Resolution No. 1)).
After taking into account the navigation satellite equipment, the lessee organization that uses the navigation system for commercial purposes takes the amounts of VAT submitted to it for such equipment to deduct on the basis of the invoice authorial.
At the same time, the costs that are not recovered by the lessor and related to the acquisition and installation of equipment are economically sound expenditures and are taken into account by the lessee for the purpose of taxation of profits (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation).
Complex moments of leasing payments and redemption cost of property
Among all the complex and controversial moments of the leasing of vehicles, issues of calculating the redemption price and current expenditures on leasing payments, if the vehicles are accounted for on the balance sheet of the lessee, they need close attention from financial workers.
Thus, only a part of the leasing payment for obtaining leasing is included in the current expenditures of the reporting period. We remind you to conclude the situation when the vehicle is taken into account on the balance sheet of the lessee and amortized by them..
According to sub. 10 p. 1 Art. 264 of the Tax Code of the Russian Federation for the purpose of determining the income tax in the lessee, current leasing payments less depreciation are taken into account. This is explained by the fact that otherwise there could be a "dull" costs associated with the acquisition of leasing property. Such an explanation is also presented in the Ministry of Finance of Russia from 02.06.2010 No. 03-03-06 / 1/368. In the same letter, financiers point out that tax accounting should ensure separate accounting of expenses in the form of current leasing payments and redemption costs of amortized property. At the same time, the redemption price, full of payment of which is the basis for the transition of ownership of leasing to the lessee must be defined in the lease agreement or in an additional agreement of the parties.
For the purpose of taxation, the expenses of the lessee in the form of a redemption price are expenses for the purchase of a vehicle and on the basis of paragraph 5 of Art. 270 NK RF is not taken into account when calculating the tax base. The costs of the lessor recognize all expenses for the acquisition of property transferred to Leasing (sub. 10 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).
Note! If the property obtained under the lease agreement is taken into account in the lessee, the costs of acquiring depreciable property, including when buying such property under the lease agreement, are taken into account for the purposes of taxation of the profits of organizations through the depreciation mechanism.
In accordance with civil legislation, the lease agreement may include that the subject of leasing goes to the ownership of the lessee after paying the entire amount of leasing payments without specifying the redemption price (except for the case if the price of the price is a significant condition for the sale contract).
In this case, we recommend for the proper use of the provisions of ch. 25 of the Tax Code of the Russian Federation to conclude an additional agreement on the amount of the redemption price of the subject of lease and the procedure for its payment, and also take into account its separately from current leasing payments. This is due to the fact that when determining the tax base for income tax, the costs of acquisition and (or) creation of amortized property (paragraph 5 of Article 270 of the Tax Code of the Russian Federation, a letter of the Federal Tax Service of Russia dated July 13, 2007 No. XC-6-02 / [Email Protected]).
Note! Leasing payment for vehicles can be attributed to other expenses in the part in which it is paid for the production of leased in temporary possession and use. At the same time, the redemption price of the leased for the purpose of taxation of profit is not taken into account. It forms the initial value of the amortized property in the tax accounting of the lessee, which became the owner.
Question: The organization under the lease agreement received a car. The total amount of leasing payments is 1 950,000 rubles. The term of the lease agreement is 12 months. Redemption price of the car under the contract - 39,000 rubles. Can the organization recognize the redemption cost of the car at the same time as part of material expenses?
Answer: As a general rule, if the value of the property exceeds 40,000 rubles, then it is taken to account in the composition of fixed assets, the cost of which is redeemed through depreciation (clause 1 of article 256, paragraph 1 of Art. 257 of the Tax Code of the Russian Federation). Otherwise, the cost of this property can be taken into account in the composition of material expenses in the period of its transfer to rent (sub. 3, paragraph 1 of Art. 254 of the Tax Code of the Russian Federation) or on its sale (sub. 2, paragraph 1 of Art. 268 NK RF).
Consequently, the smaller the redemption cost of the leasement, the faster the lessee will be able to recognize the amounts paid to the lessor, as part of the costs that reduce the tax base for income tax. However, it is necessary to consider the following.
Despite the fact that the norms of civil legislation guarantee the parties to the transaction freedom in determining the terms of the contract (Art. 421 of the Civil Code of the Russian Federation), including when determining the redemption price of the lease, the principle of freedom of the contract involves the conscientiousness of the actions of the parties, the rationality and justice of its conditions, in particular their Compliance with the actual economic meaning of the concluded agreement.
Thus, cars are attributed to the third depreciation group (in accordance with the classification of fixed assets approved by Decree No. 1) as property with a useful life of more than three years to five years inclusive.
In the situation under consideration, according to the term of the contract, that is, after 12 months, the useful life and the residual cost of the vehicle remains even significant, and its market price does not correspond to the symbolic redemption cost.
Pay attention to the fact that the parties to the lease agreement are not entitled to arbitrarily establish the redemption cost of leasing property, as the Presidium of the Russian Federation recently indicated in the decision of 12.07.2011 No. 17389/10. In particular, the document "is noted: under the financial lease agreement with the right of redemption, the property is initially transferred to the lessee only to temporary possession and use. With the subsequent redemption, the right of ownership goes to the goods, the state of which during the location of the lessee changed due to natural wear.
In the situation under consideration, the useful life of the leased object is significantly higher than the term of the financial lease agreement, and therefore the expiration of the lease term defined in the contract does not entail the full natural wear of the property and the fall of its current market value to close to the zero value.
The establishment of a symbolic redemption price (approximate to zero) means that the actual redemption price became among the periodic leasing payments, and the relationship on the sale and sale (the ransom of the leased object) was actually a gratuitous nature in the absence of any reason and in Violation of the requirements of Art. 575 of the Civil Code. Such a conclusion, when considering a similar situation, was made by the State Civil Service adviser in Lalaev (explanations of the executive authorities to conduct financial and economic activities in commercial organizations. 2012. No. 1).
In connection with the above, we draw attention to the fact that the establishment of a symbolic redemption price will lead to high risk when checking from tax authorities, since the redemption price paid before the transfer of ownership of leasing is taken into account as an advance payment, and after the transition of ownership forms the initial The cost of leasing and is not included in current payments when calculating income tax.
As for VAT, the lessee, the role of which can act and the transport company, and individual carriers, are entitled to take advantage of the deductions that are generally produced in accordance with the rules of ch. 21 NK RF.
For example, on leasing payments based on the invoices received monthly from the lessor, the amount of VAT is accepted to deduct independently of the fact of the transfer of ownership of the above property (the letter of the Ministry of Finance of Russia dated 04/08/2010 No. 03-07-11 / 92). That is, the lessee can immediately set the tax filed in the composition of leasing payments.
In addition, the amount of VAT filed on the repair services of lease and spare parts acquired for car repair is made to deduct on the basis of the invoice received, regardless of whether they are compensated or there is no cost of the insurance company (a letter of the Ministry of Finance of Russia dated July 29, 2010 No. 03-07-11 / 321).
If the economic feasibility of acquiring vehicles for leasing for professional carriers is difficult to question, then the transaction for the acquisition of several passenger cars is not a specialized organization for management needs may fall into the risk area when verifying the controlling authorities. Therefore, we recommend the accountant to defend your position using the following arbitration arguments.
Situation from practice
The organization acting as a lessee received on acts of acceptance of passenger cars in leasing. According to the contract, leasing payments were listed. Certain amounts are spent on the purchase of spare parts and repair of motor vehicles. Acquired cars were provided to employees for use in official activities. When checking, the tax authorities considered that evidence of the use of vehicles for carrying out activities aimed at receiving income is not enough, and considered illegally accounted for the costs and deduction on VAT.
The organization appealed to the court. Arbitration judges supported the taxpayer who was able to prove that the autotransport that the company under lease agreements was used to carry out commercial activities, in connection with the leasing payments, the cost of acquiring spare parts and repair of the specified vehicles are also related to the main activity and can be taken into account for taxation Profit and VAT (Resolution of the FAS of the North-West District of August 24, 2010 No. A42-8849 / 2009).
Arbitration judges indicated that according to the position of the Plenum of the Russian Federation (the decision of 12.10.2006 No. 53 "On an assessment of the validity of the validity of the taxpayer of tax benefits") the good faith of taxpayers and other participants in the economy in the field of the economy is designed. That is, it is assumed that the actions of the taxpayer who have their result obtaining tax benefits are economically justified.
In this case, the following was also taken into account: determining the economic feasibility of the actions taken by the taxpayer, if they are aimed at making a profit, not included in the tasks of tax and judicial control, and the tax authority did not provide evidence of the lack of a business target when using cars. This indicates the legality of taking into account the costs of making leasing payments, payment of car repair and declared tax deduction on VAT filed by the lessor and service that repaired cars.
Repair and loss of leasing cars due to an accident
If the accident (accident or hijack) occurred with a car, which was purchased under the lease agreement, the consequences will affect both the lessor and the lessee.
Documents testifying to accidents are:
- protocol inspection of the accident site;
- scheme of the scene of an accident;
- vehicle inspection protocol;
- administrative offense protocol;
- certificate of an accident issued by the police authority;
- notification of accidents.
Unless otherwise provided for by the lease agreement, the lessee is responsible for the safety of the subject of leasing from all types of property damage, as well as for the risks associated with its death, loss, damage, theft, etc., and other property risks from the moment of actual acceptance Leasing object (paragraph 1 of Art. 22 of the Federal Law No. 164-FZ).
In the case when the loss of the leased or loss of the leasing of its functions occurred due to the fault of the lessee, it does not exempt it from obligations under the lease agreement (if the lease agreement is not established otherwise) (Art. 26 of the Federal Law No. 164-FZ).
To obtain the right to exploit the vehicle, the organization that received a car in leasing should insure autocarted responsibility.
Important!To correctly reflect operations related to loss or damage to leasing property, the accountant should be paid attention to both the terms of the lease agreement (who has been taken into account the property, insurance conditions, damage conditions) and the terms of the insurance contract (which of the parties is the insured And what a beneficiary).
The parties acting as an insurer and beneficiary, as well as the period of leasing subjects, are determined by leasing and insurance agreements (Art. 21 of the Federal Law No. 164-FZ, paragraph 1 of Art. 930 of the Civil Code of the Russian Federation).
If the insurer acts as a lessor, as a rule, it then includes these expenses in the amount of leasing payments. Thus, in fact, the expenses for insurance of property risks in any case bears the lessee, regardless of who is the insured under the lease agreement.
At the same time, the burden of losses in the death (loss) of leasing property falls on the lessor as his legal owner.
Therefore, the beneficiary under the insurance contract for the case of damage to leasing property is economically appropriate to prescribe a lessee, and for the case of his death (loss) - the lessor.
When calculating the income tax, property insurance costs are taken into account on the basis of Art. 263 of the Tax Code of the Russian Federation, regardless of whether leasing property is on whose balance sheet (the letter of the Ministry of Finance of Russia of 20.02.2008 No. 03-03-06 / 1/119).
Tax and accounting of operations related to the onset of the insured event will depend on a number of factors.
Question: The car in the possession and use of the organization under the lease agreement came to the accident and to be repaired. Repair cost - 11,800 rubles. (including VAT - 1800 rubles), the cost of spare parts - 47,200 rubles. (including VAT - 7200 rubles.). The lessee is listed as an insurance indemnity in the amount of 40,000 rubles. How are the losses of the lessee, if the cost of repair exceeds the cost of insurance compensation?
Answer: In the case when the vehicle falls into an accident and is subject to repair, the costs of restoring the car, as a rule, are assigned to the lessee, but it is not exempt from paying leasing payments. At the same time, the lessee is desirable to cover its expenses at the expense of insurance compensation, but it is not always possible.
In this situation, the lessee acts in the insurance contract with the beneficiary. The insurance compensation received by them in the amount of 40,000 rubles. recognized in accounting as other incomes (paragraphs 9, 10.6 of the accounting regulations "Revenues of the Organization" of PBU 9/99, approved by the Order of the Ministry of Finance of Russia from 06.05.1999 No. 32N (as amended by 27.04.2012), and in tax accounting It is reflected in the non-degree income (clause 3 of Art. 250 of the Tax Code of the Russian Federation). The cost of repair The lessee takes into account other expenses when calculating income tax (clause 2 of article 260, paragraph 5 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).
In this situation, the actual repair costs amounted to 50,000 rubles. (excluding VAT), which exceeds the amount of insurance compensation received (40,000 rubles).
In this case, the lessee is entitled to take advantage of the provisions of Art. 260 Tax Code of the Russian Federation and in full (in the amount of actual costs) to take into account the costs of repairing the vehicle victim in the accident as part of its expenses both in accounting and tax accounting in the reporting (tax) period in which they were implemented (letter Ministry of Finance of Russia of 03/31/2009 No. 03-03-06 / 2/70). In other words, the expenses for calculating the income tax leaseholder will take 50,000 rubles.
The amount of VAT presented by car service is 9000 rubles. (1800 rubles. + 7200 rubles.). This amount is accepted to deduct in the general order in accordance with the sub. 1 p. 2 art. 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, since the organization's expenses for the repair of a car affected by the accident are related to the activities of the organization taxable by VAT.
Thus, if the insurance compensation does not cover the expenses of the lessee to repair the damaged vehicle, the overrun can also be taken into account when calculating income tax, and VAT from the cost of repair work can be taken to deduct.
In the case when the vehicle is not subject to recovery as a result of the accident, the parties to the lease agreement have to resort to its early termination.
In case of early termination of the lease agreement due to the accident and the unsuitability of the vehicle to further exploitation, the lessor is forced to pick up the property from the use of the lessee, which in this situation carries significant losses: it cannot return leasing payments paid during the contract. In addition, as a rule, the leasing agreement of vehicles contains such a condition: "With the loss of property transmitted to leasing, the lessee is obliged to compensate to the lessor the damage caused damage in the amount of the residual value of this property."
If the car after the accident is not subject to restoration, then usually according to the insurance rules, the amount of insurance indemnity is the amount of damage to the cons of suitable residues.
The amounts of insurance compensation received from the insurance organization upon the occurrence of an insured event under the assessment agreement are recognized as non-evalization income in accordance with Art. 265 NK RF.
The income from the sale of the car at the cost of suitable residues is the non-dealer income of the organization according to Art. 250 NK RF.
Question: The "leasing" car fell into an accident and the recovery is not subject to. The subject of leasing is initial worth 600,000 rubles. It is not lost due to the fault of the lessee. The subject of leasing under the terms of the contract is taken into account on the leaser balance, the depreciation amount at the time of disposal is 150,000 rubles. The lessor received an insurance indemnity in the amount of 400,000 rubles. How are the losses of the lessor take into account when terminating the lease agreement?
Answer: In the situation under consideration, the car is taken into account on the balance of the lessor, who is a beneficiary, so after the accident, this organization receives insurance compensation and should reflect the disposal of property.
In other words, with the loss of leased, as a result of the insured event, the lessor produces the write-off of its residual value (paragraph 29 of PBU 6/01).
Loss in the amount of the residual value of the lost car - 450,000 rubles. (600,000 rubles. - 150 000 rubles) in the full amount is included in tax accounting in the composition of non-engine expenses on the basis of Art. 265 NK RF.
According to the official position of the Ministry of Finance of Russia, the lessor has a duty to restore the amount of "entrance" VAT, previously legally adopted to deduct on the property transmitted to leasing, in a part falling on the residual value of the leased object (sub. 1 of paragraph 2 of Art. 171 of the Tax Code of the Russian Federation , Letters of the Ministry of Finance of Russia of 04.07.2011 No. 03-03-06 / 1/387, 19.05.2010 No. 03-07-11 / 186).
The amount of insurance indemnity received from the insurance company (400,000 rubles) is taken into account by the lessonger in the composition of non-deactive income (paragraph 3 of Art. 250 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia dated 04/02/2010 No. 03-03-06 / 1/228).
Another situation that causes many difficulties in practice is the presence of suitable residues, such as the engine, chassis, other units, which remained after the accident. Here are the following solutions:
- the lessor as an owner may refuse the remaining property in favor of the insurance company in exchange for the insurance compensation for the value of the leased object in full;
- the insurance company pays the insurance indemnity to the lessor minus the value of suitable residues, and the missing amount reimburses the lessee who remains the affluse.
In any case, it is necessary to reflect the accounting of the property to implement the property, since the transfer of ownership of the suitable balances to another person takes place. And before reflecting the implementation, the owner of the lost car should be taken to account the units left after the accident at market value and take them into account in the composition of non-deactive income (paragraph 13 of Art. 250 Tax Code of the Russian Federation). Recall that from 01.01.2010, when implementing the property, this cost in the amount of earlier income can be fully written on costs for income tax purposes.
Thus, when the "leasing" car enters an accident, losses are expected to be as a lessor and the lessee. The amount of losses, as a rule, exceeds the compensation received from the insurance company. Nevertheless, the Tax Code of the Russian Federation in these situations allows the parties to participants in the leasing transaction when calculating the income tax to take into account their losses on the insurance case in full.
The car got strongest damage (most likely to write off), the driver is injuries. Car in leasing. Insured by Casco, the beneficiary is a leasing company. The order and moment of writing off the car in accounting and tax accounting. The car was listed on the balance sheet of the lessee 2. Provided by the contract the right to redemption. Redemption cost - at the end of the contract (on the basis of a new purchase and sale agreement).
1. At the time of the accident, the car was the property of the lessor. The lessee must return leased property, unless otherwise specified in the contract. Returning property to the lessor. Subscribe, for example, an act of receiving and transmission. When returning the car in account, make records:
DT 02 KT 01 - depreciation accrued for the period of leasing subjects is redeemed;
Dt 76 Kt 01 - written off from the account of the property obtained in leasing (at a residual value).
2. After the occurrence of the insured event, part of the insurance premium, not accounted for when calculating the income tax, the lessee is entitled to a one-time recognition as part of the costs.
A detailed procedure for reflection in the accounting of operations for securities in the property is contained in the materials of the Glavbukh system.
1. Recommendation: Can the lessee when calculating the income tax take into account the costs of insurance of CASCO completely in the event of a hijacking, embarrassment, the death of the car. Guilty are not installed. Insurance compensation received a beneficiary lessor
Yes maybe.
The subject of leasing (car) can be insured against loss risks (hijacking, embarrassment, death), shortage or damage. The insured and beneficiary under the insurance contract is determined by the lease agreement. Such an order was established by paragraph 1 of Article 21 of the Law of October 29, 1998 No. 164-FZ.
The costs of voluntary insurance of the car CASCO The organizing lessee is entitled to take into account when calculating income tax, regardless of who is a beneficiary under the CASCO Agreement (sub. 1, 1 Art. 263 of the Tax Code of the Russian Federation).
After the occurrence of the insured event (hijacking, theft, death), part of the insurance premium, not accounted for when calculating the income tax, the lessee (insurer) is entitled to a one-time recognition as part of the costs. This order follows from paragraph 1 of Art. 252, p. 3 tbsp. 263, p., Art. 272 of the Tax Code of the Russian Federation. *
Sergey Razgulin,
valid State Counselor of the Russian Federation 3
Documenting
Return of property to the lessor should be issued by a document (for example, an act of acceptance and transmission). Such a requirement follows from the provisions of Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ, which states that all economic operations must be issued by primary documents. For details on how to issue an act of acceptance of the leased object, see how the lessor reflect in accounting and when taxing the refund of leasing property.
Accounting
The leasing property, which, according to the Treaty, was transferred to the balance of the lessee, is taken into account as a major means.
The procedure for reflection in accounting operations for the return of leasest property on the balance of the lessor contains paragraph 10 of the instructions approved. However, it is possible to use it only in a part that does not contradict the current account plan and instructions for its use.
When the leased object is returned, the lessee writes the residual value from accounting (p. 29 PBU 6/01). At the same time, the lessee must reflect the termination of the remaining obligations to the lessor accrued at the time of receipt of the property. During the term of the contract, these commitments were redeemed at the time of depreciation.
To account for the disposal of the leased object, it is permissible to open a separate subaccount "Disposal of fixed assets obtained in Leasing to account 01. Such an order follows from the instructions to the account plan (score 01).
From the month following the month of the return of leased, stop accrual of depreciation (p. 22 PBU 6/01).
Situation: how to reflect in accounting return of property to the lessor. Under Agreement, the subject of leasing numerical I on the balance sheet of the lessee
Return of leasing property reflect without the use of accounting accounts for financial results.
This is due to the fact that when a leased object is returned, it does not occur. Therefore, income and expenses related to the disposal of this property are not formed in accounting of the lessee (p. 2 PBU 9/99, paragraph 2 of PBU 10/99).
However, in regulatory acts of accounting, this order is not directly enshrined. In addition, according to paragraph 10 of the instructions approved by the Order of the Ministry of Finance of Russia of February 17, 1997 No. 15, to reflect the refund of the leased object, a canceled account 47 "Implementation and other disposal of fixed assets" should be applied. Therefore, in the practice of the organization, various options for taking into account the return of leased on the balance of the leaser. Including the overall procedure for the disposal of fixed assets. But in private explanations, the Russian Ministry of Finance, the Russian Ministry of Finance indicate that reflecting the refund of leasing property using financial results accounts are not correct.
The operation on the return of leasest property on the balance of the leaser can be reflected as follows:
Debit 02 subaccount "Depreciation on property obtained in leasing" Credit 01 subaccount "Fixed assets obtained in leasing"
- redeemed amortization, accrued for the period of operation of the leased object;
- Celebrated from accounting property obtained in leasing (at a residual value).
The described procedure complies with the provisions of the current account plan (instructions for the accounts plan - account,).
Tax account
Property on the balance sheet of the lessee
If the property was taken into account on the balance sheet of the lessee, then during the term of the contract, the leasing paid paid out of the amount of accrued depreciation (paragraph 1 of Art. 256, paragraph 10 of Art. 258 of the Tax Code of the Russian Federation). When returning the property on the balance of the lessor, stop accrualing depreciation from the 1st day of the month following the month of such a transfer. This is followed by an option 5 of article 259.1, paragraph 10 of Article 259.2 of the Tax Code of the Russian Federation.
If, by the month of return of property, its initial cost is already fully accumulated, then leasing payments provided for by the schedule for the month of return, consider in expenditures in full. This approach is set out in the letter of the Ministry of Finance of Russia of March 29, 2006 No. 03-03-04 / 1/305.
If, according to the terms of the contract, the date of return of property falls for a month, following after making the last leasing payment, then note that costs cannot be re-included in the cost of expenses (paragraph and Art. 252 of the Tax Code of the Russian Federation). In addition, the agreement of Article 264 of the Tax Code of the Russian Federation, the amount of depreciation may not exceed the amount of leasing payment. Therefore, the depreciation accrued after the graphics ceased to accrual leasing payments, when calculating income tax, do not take into account.
An example of reflection in accounting and in the taxation of the lessee return of property obtained in leasing. Property is taken into account on the balance sheet of the lessee
OJSC "MASTER" MASTER "OJSC in January 2009 received under the lease agreement without the right to redeem production equipment for a period of 5 years (60 months). Under the terms of the contract, the equipment is listed on the balance sheet of the lessee and is refundable to the lessor in January 2014. The cost of property is 967,000 rubles. (including VAT - 147 508 rub.). The total amount of leasing payments under the contract is 1,300,000 rubles. (including VAT - 198,305 rubles). The amount of monthly paid leasing payment according to the schedule - 21,667 rubles. (including VAT - 3305 rub.). According to the schedule, leasing payments are beginning to be paid from the month of receipt of property (January).
The term of useful use according to the classification of fixed assets to be applied to tax purposes is 6 years (72 months). In accounting and tax accounting, the organization charges depreciation with a linear way.
Monthly depreciation rate amounted to:
1: 72 months. ? 100% \u003d 1.3889%.
The monthly depreciation amount is equal to:
(967 000 rub. - 147 508 RUB.)? 1.3889% \u003d 11 382 rub.
The accounts include the following entries.
In January:
Debit 08 subaccount "Property obtained in leasing" Credit 76 subaccount "Cost of the leased object"
- 819 492 rub. (967 000 rub. - 147 508 rubles.) - reflected the cost of the equipment obtained on the balance sheet;
Debit 01 subaccount "Basic funds received in leasing" Credit 08 subaccount "Property obtained in leasing"
- 819 492 rub. - Equipment obtained in leasing was commissioned;
Debit 20 Credit 60
- 18 362 rub. (21 667 rubles. - 3305 rubles.) - Accrued leasing payment for January;
Debit 19 Credit 60
- 3305 rub. - entry VAT from the amount of leasing payment for January;
- 3305 rub. - presented to deduct the entrance VAT on leasing payment for January;
Debit 60 Credit 51
- 21 667 rub. - Lisening payment is listed in January.
The organization applies the accrual method, the tax pays the monthly.
When calculating the income tax for January, the accountant took into account the amount of leasing payment - 18 362 rubles. Since in accounting in January, consumption of 18,362 rubles is also recognized, the differences in PBU 18/02 does not occur.
Monthly since February 2009, and before the graduation of lease schedule in December 2013:
- 11 382 rubles. - depreciation of equipment obtained in leasing for the current month;
Debit 20 Credit 60
- 18 362 rub. - accrued leasing payment for the current month;
Debit 19 Credit 60
- 3305 rub. rub. - accounting input VAT from the amount of leasing payment for the current month;
Debit 68 subaccount "Calculations on VAT" Credit 19
- 3305 rub. - presented to deduct the entrance VAT on leasing payment for the current month;
Debit 60 Credit 51
- 21 667 rubles. - Listed payment for the current month is listed.
In the tax accounting monthly since February 2009 and until December 2013, an accountant recognized the amount of leasing payments in expenditures less accrued depreciation - 6980 rubles. (18 362 rub. - 11,382 rubles.) And the amount of accrued depreciation - 11,382 rubles.
Thus, the total amount of expenses recognized in tax accounting for 5 years - 1 101 720 rubles. ((6980 rubles. + 11 382 rubles)? 59 months + 18 362 rub.) - equal to the amount of costs, which is reflected in accounting for the same period (18 362 rubles. 60 months). Therefore, the difference in PBU 18/02 does not occur.
When returning property in January 2014, records are made in account:
Debit 76 subaccount "Cost of the leased" Credit 02 subaccount "Depreciation on property obtained in leasing"
- 11 382 rubles. - depreciation over the last month, in which property was taken into account on the balance sheet of the lessee;
Debit 02 subaccount "Depreciation on property obtained in leasing" Credit 01 subaccount "Disposal of fixed assets"
- 682 290 rubles. (11 382 rubles. 60 months) - reflected depreciation accrued for the period of operation of the leased object;
Debit 76 subaccount "Cost of the leased" Credit 01 subaccount "Fixed assets received in leasing"
- 137 202 rub. (819 492 rub. - 682 290 rubles) - written off the residual value of the property obtained in leasing.
The costs associated with the lease agreement are absent in January 2014 both in accounting and tax accounting.
Oleg good
state Counselor of the Tax Service of the Russian Federation II Rank
Yours faithfully,
Tatyana Groundsheva, Expert BSS "System of Glavbuch".
The answer is approved by Natalia Kolosova,
head of the VIP-Support Direction of the BSS "Glavbuch system".
1. Hit in an accident The car in leasing was drunk paid insurance.
1.1. Insurance will be paid, then all payments contribute to you.
2. Machine in leasing. RTP-recognized guilty. The landlord requires to pay for the repair. Is there insurance? Are the requirements of the lessor?
2.1. If you are a culprit of an accident, then the requirement to pay for the repair is quite legitimate, the OSAGO does not pay the repair of the car in this case, while certainly a similar case is settled by the contract concluded between you. You are right to refuse payments, but in the case of a court decision, keep in mind that the harm caused to the person or the property of a citizen, as well as the harm caused by the property of a legal entity, is subject to compensation in the full person who caused harm. At the same time with you, it will also be entitled to recover the payment of court costs.
3. I am affected by an accident. The culprit at the time of the accident did not have CTP, the car is not it. Machine Machine Piz. Face, a car in his leasing. Who should attend damages: 1. Serve, 2. LizingProfer, 3.Lizingodettle? Or do they have a solidarity responsibility?
3.1. Hello, in this situation, the responsibility of solidarity, if only the owner does not prove that the car has been hijacked, as an option.
4. The car in leasing, the next pot payment came up, asked to change the insurance, due to the fact that the insurance that the Lisengodel was given for half a year did not have a car after an accident, and other insurance refuses to insure the car at a helmet until the machine is restored. What to do?
4.1. Serve to the insurance company to court with the requirement of restoring the vehicle after an accident. Insurance company must fulfill its obligations.
5. I got into an accident did not give way to the car in leasing leased the owner says that Casco did not work, says to prepare money for repairs as me to be.
5.1. First of all, do not panic and carefully familiar with the lease agreement (if there is such an opportunity), if it states that the owner of the car gives it to other citizens at his own risk and the risk will pay the owner, but it may be later through the court in the order of regression You will sue the money.
5.2. What does Casco do not work? This can not be. Contact a lawyer for help to a lawyer, let him get acquainted with the lease agreement and the Casco Policy.
6. My son got into an accident - he is a culprit, the second car is taken into lease and her owner demands to pay him $ 420 for the payment of leasing, motivating it by the fact that the car should work on it, and not he on the car. And argues that the machine in repair will be 3 weeks. The car works as a taxi. Machine on the go, minor damage. Should we pay him this money?!
6.1. In this case, the victim should prove that in 3 weeks the income would be $ 420.
6.2. Insurance pays all material costs. And those that will not pay insurance, the plaintiff may try to recover through the court. But the court most likely will refuse him, because No evidence.
7. Please the car in leasing becomes a member of an accident without affected. Did the traffic police have the right to provide information to the Bank about all accidents on this machine?
7.1. Yes, actions are legitimate.
8. I got into an accident on a rented car, in my fault, there is an insurance care, the car 2018, in leasing, should I pay for the car repair?
8.1. If your wines should pay for the repair, Osago covers only the repair of the affected car.
8.2. Leasinging machines are usually even quacking if there is a shrinking policy, then the leasing car will repair, if not, then the damage to you to pay.
If you find it difficult to formulate a question - call a toll-free multichannel phone 8 800 505-91-11 , lawyer will help you
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