- Дата: 14-10-2022, 17:11
Accordingly, the receivable becomes the factor's asset, and the issue obtains the suitable to obtain the payments made by the debtor for the bill amount, and is free to pledge or change the receivable asset without unreasonable constraints or restrictions. However, tax doesn't apply to license charges or royalty payments which are made for the proper to reproduce or copy a copyrighted program in order for this system to be published and distributed for a consideration to third events, even when a tangible copy of the program is transferred concurrently with the granting of such proper. Normally, tax applies to the complete amount charged for the sale or lease of tangible storage media on which canned or non-custom programs (software program) are recorded, together with costs for licenses fees and finish user fees. Nonetheless, fees for customized modifications to canned or non-customized applications are nontaxable only if the charges for the modifications are separately stated or the modifications are so vital that the brand new program qualifies as a custom program. On the whole, prices for producing, fabricating, processing, assembling, printing, or imprinting tangible private property for a consideration for consumers who furnish either instantly or not directly the supplies used within the producing, fabricating, processing printing, or imprinting are topic to tax.