Peculiarities of taxation of income from the sale of the vehicle entrepreneur

Often, in practice there are situations where entrepreneurs working on a simplified system of taxation of small businesses, selling the vehicles they used to produce income. And the alienation of property are wondering: "How to calculate taxes on this deal? As an entrepreneur, or an individual? ". In the case where the vehicle is rented, not carried out in its transport, ie not conducted business activity, in its sale to pay income tax on individuals with a right of property tax deduction. In the case where the vehicle is a means of production upon receipt of income from business activities, a number of features. As a general rule, if the vehicle belongs to the person on the right of ownership, then the alienation of this natural persons shall pay income tax (PIT) at a rate of 13%, applying the right to tax property deduction, in accordance with Article 220 of the Internal Revenue Code. However, if the individual has the status of the entrepreneur, the revenue from its activities are taxed on that regime, which he has chosen (general or simplified). So consider the tax, but a clear answer to this question does not contain prescriptive legislation. There are recommendations on the matter contained in the Letter of the Ministry of Finance of the Russian Federation № 03-05-01-05/140 from 07.11.2006 and № 03-04-05-01/531 on 07/06/2009. Did not develop consensus, and the courts in resolving this issue. There are solutions that are interpreted in favor of the letters of Finance, for example such as the Resolution of the Federal Western Siberian okrguga F04-792/2008 number (225-A03-19), FAS Far East region from 06.07.09 № F03-3008/2009. But solving this problem should not be so unambiguously interpret legislation. Indeed, in this case, an individual disposes of a vehicle belonging to him by right of ownership. And the fact that the property used in business does not mean that its sale also applies to such activities. In particular, if the entrepreneur does not include the cost of acquisition of funds for expenses related to business (where a single tax is the tax base "revenues minus expenses), it can already speak of the Income Tax Act. In some tax inspections in addressing this issue are repelled from whether to include personal expenses for the purchase of a vehicle in the tax base (income minus expenses). Also in favor of the calculus with car sales tax on personal income can say that such alienation occurs once and is not systematic. At the same position as are some court decisions, such as for example, FAS West Siberian Region number F04-6196/2008 (13272-A70-19). And in the Resolution of the Federal District of the West Siberian number F04-6195 (13270-A70-29) primary was the fact that the contract is signed by an individual. Based on the foregoing, there was an ambiguous situation, when even the courts' decisions do not have the same opinion. Therefore when calculating taxes on the transaction security is defined as the taxable base of entrepreneurial activity. However, in this situation the sum of the estimated tax will be greater than the sum of income tax, which would surely have to pay a citizen to elect a lot of risky choices. Since the sale of the car tax base for calculating tax on personal income would be reduced to a property tax deduction. Thus, in order to minimize the tax an individual, of course, can choose the most "risky option." However, in this case, he should be ready to address this issue in court and possible loss, since as already noted, the opinions diverge on this issue as a tax, and the courts.