Taking into account subparagraph 4 of paragraph 2 of Article 170 of the Tax Code, the amount of VAT for the costs of an independent assessment of the deduction will not be accepted and included in cost of services. This is due to the fact that under subparagraph 1 of paragraph 2 of Article 146 of the Tax Code to amend the operation of the property to the charter capital to another organization does not apply to the sale of goods (works, services) that is not is subject to VAT. At the same time, the question arises whether to recover the amount of VAT that the organization decided to deduct at the time the asset in ekspluatatsiyu.Do recently the position of tax authorities was unequivocal. Tax thought: despite the fact that the principal means was originally purchased for use in the activity subject to VAT, a tax falls on the residual value of fixed assets, should be restored. If the asset transfer as a contribution to charter capital entity ceases to use it in an activity subject to VAT, that is not the condition of the deduction of VAT paid on the purchase of fixed assets stipulated by paragraph 2 of Article 171 of the Tax Code.