Hỏi : Is the lessee entitled to depreciate the financial leasing asset?
Trả lời : Enterprises leasing the fixed assets in the form of financial leasing (referred to as fixed assets from financial leasing) must depreciate the leased fixed assets as the fixed assets owned by enterprises under the current regulations. In case right at the starting time of asset lease, the enterprise leasing the fixed assets from financial leasing shall commit not to repurchase the leased assets in the contract of financial leasing, the enterprise leasing may depreciate the fixed assets from financial leasing under the leasing term in the contract.
Hỏi : Lessee wants to lease a vehicle. Who does the registration work and bears the costs?
Trả lời : Supplier or Lessee does the registration work such as payment of registration tax, registration at the traffic police and inspection as per agreement. VILC signs necessary documents so that Supplier or Lessee can do the registration work. Related costs with legal invoices and receipts are at VILC’s account and recorded to Lessee’s lease payments.
Hỏi : Can Lessee post/ label its advertisement on the vehicles leased by VILC?
Trả lời : Lessee can post/ stick advertisement relating to Lessee’s business operation in accordance with the relevant laws after getting the consent from VILC.
Hỏi : VILC has the ownership over the lease asset during the lease term. When terminating the lease agreement, what shall VILC do to transfer the ownership to Lessee? Who bears the transferring fee?
Trả lời : At the end of the lease term, Lessee purchases the lease asset at a symbolic price, called residual value, to be fixed upon signing the lease agreement and VILC issues financial invoice to Lessee. VILC and Lessee sign a lease termination minutes mentioning the ownership transfer from VILC to Lessee. Transferring fee (if any) is at Lessee’s account.
Hỏi : How is the input VAT of the lease assets transferred from the lessor to the lessee?
Trả lời : The finance lessor leasing assets subject to VAT must have VAT invoices (for domestic assets) or documents on VAT payment on importation (for imported assets); the total amount of VAT written on the VAT leasing invoice must be matched with the VAT amount on the VAT invoice (or documents on VAT payment on importation)
If an asset purchased for lease is not subject to VAT and there is no VAT invoice or invoice for VAT payment on importation, the VAT shall not be stated in the leasing invoice.
The lessor and the lessee may choose to transfer in lump sums or in gradualness the VAT amount written on the invoices for assets purchased for finance lease to the lessee in order for the lessee to declare for deduction in input VAT, the lessor shall issue leasing invoices to the lessee as follows: 
On the VAT invoice of the finance lease service, the lessor shall specify: payment for finance lease service and input VAT of the assets for finance lease, insert the value of finance lease service on the value line (VAT-exclusive price of assets), leave blank on the tax rate line and strike out, and insert the input VAT amount of the assets for finance lease on the VAT line.
Hỏi : Lessee wants to lease machinery imported from overseas. Who does the import procedures and bears the costs?
Trả lời : VILC buys machinery from a foreign supplier according to a purchasing contract and acts as an importer in customs declaration sheet. VILC makes the import declaration electronically based on the information confirmed by Lessee. VILC introduces Lessee in writing to work with the customs directly and transport the machinery to Lessee’s site. Related costs are at Lessee’s account.
Hỏi : Lessee pays the insurance fee but the beneficiary of the insurance compensation is VILC. What shall Lessee do to use the insurance compensation for the recovery of damaged lease asset? 
Trả lời : VILC as the owner of the lease asset is the beneficiary of the insurance compensation. In case of risks under the insurance coverage occur to the lease asset, VILC authorises Lessee to receive the insurance compensation provided that Lessee has fulfilled its due obligations under the lease agreement.
Hỏi : Lessee pays security deposit to VILC. How much interest does VILC pay to Lessee? When does VILC refund the security deposit to Lessee? Is the security deposit used to offset the last payments?
Trả lời : As the security deposit is an amount of money to secure the execution of the lease agreement, VILC shall not pay any interest to Lessee during the lease term. At the end of the lease term when Lessee has performed all of its obligations under the lease agreement, VILC shall refund the security deposit to Lessee.

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