The taxable amount is the sale price. This amount will be neutral because although the buyer must deliver to the seller, he is not required to pay to the Treasury for being in the special charge equivalence. – The mark of equivalence was established in order to release retailers of virtually all of the obligations formal management or liquidation of VAT in this scheme, retailers do not have to submit settlement declaration of VAT. Providers are responsible for liquidating and enter the surcharge to the Treasury. 1.c) AJD (ACTS JUDICIAL doctors documents) to not transmit the entire business assets, the transfer may be subject to stamp concept to the extent that writing is registrable in a register and not subject to TPO, but As this is not registrable not taxed on the tax.

1.d) The rental of the premises – We generate revenue from real estate assets to be integrated into the general part of their personal income and taxed at a rate that is appropriate for all net income received. Keep in mind that there is progressive type, is a scale. – The rental of business premises carries with it the obligation to charge VAT by the owner of the premises to the tenant. This means you have to submit quarterly relevant self-assessments by the tax. 2) For the buyer 2.a) Income Tax – When calculating the benefits of pharmacy may be included as an expense: AU for the fiscal amortization of goodwill, even though the New General Accounting Plan is not amortized for accounting: A 5% or 7.5% of the value for that Fund for the next 20 or 13 years, respectively, spending very interesting post which will substantially reduce the net return of the pharmacy during that period of time. AU The price for the car that meets the LOCAL – For the rental of the premises, the tenant, in this case the buyer of the pharmacy can not deduct the VAT paid by not assessed payments for this tax be subject to the surcharge by equivalence.

However, for this reason, it will be a deductible expense in calculating income from the pharmacy for the income statement. You will also have the obligation to retain a percentage of the price for the car and meet quarterly revenue in the Treasury 115 public models. 2.b) VAT. – The purchase of the pharmacy is subject to VAT, since, by not transmitting the location can not be understood to forward the entire business assets, VAT can not be deduced from the special treatment of charge equivalence. The taxable amount is the sale price. The rate applicable on 16%. – This tax will be higher purchase price of the pharmacy, so to be charged as an expense via amortization.