The sale of a car belonging to a legal entity has its own characteristics, although it is formalized under a traditional purchase and sale agreement. Notarization is not required here, and the package of documents is supplemented by a power of attorney.
It is necessary
- - contract of sale;
- - vehicle passport with a mark of the State Traffic Safety Inspectorate on deregistration;
- - passport;
- - power of attorney from the head of the enterprise for the transaction;
- - certificate of the released license plate unit.
Instructions
Step 1
To sell a car of a legal entity, deregister the vehicle from the traffic police register. Check that the car that has been removed from the register has transit registration numbers, and that the vehicle has a record on the removal of the car from the register. Only then can the vehicle be put up for sale.
Step 2
Further, a legal entity can entrust its sale to a car dealership or sell the car itself through a trusted person. The contract of sale itself should be concluded in writing according to the established model and executed in triplicate. In the contract, indicate the parties to the transaction, the date of the conclusion and the subject of the agreements. Describe the car in detail: its license plate, year of manufacture, make, engine number, body, chassis, data from the vehicle title.
Step 3
Do not forget about the cost of the car, the obligations of the parties and the time during which the buyer is obliged to transfer money to your account. The contract also set out the responsibilities of the parties and the procedure for resolving disputes. At the end, put down the signatures of the parties and their details.
Step 4
After the conclusion of the sales contract, write off the car from your balance sheet on the basis of the completed vehicle sales contract. At the same time, register the funds received from the sale as the enterprise's profit from the sale of fixed assets.
Step 5
As with all profits, the sale of a car is subject to tax. If less, then no tax will have to be paid for a transaction of up to 250 thousand rubles. Registration of the sales contract with a notary is optional.
