TOPICAL ISSUES OF ASSIGNMENT OF THE RIGHT TO CLAIM RECEIVABLES

Thе article deals with the important aspects of the assignment agreement. Particular attention is paid to the value-added tax at the assignment of the right to claim debts. The fact is the contract of assignment must contain clear information about the kind of debt and the period of debt. Otherwise, there is a chance that such contract can be considered as void. Moreover, a very important point is to specify in the contract of cession the amount and terms of payment to the supplier by the new lender. In the absence of such information, the tax au- thorities may consider the contract of cession to be the gratuitous, that’s why this amount will not appear in the original creditor as a "tax" expenses. These and other important issues will be discussed in this article