The Federal Tax Service of Russia in a Letter dated 10.01.2022 N 03-03-06/1/99 explained how to determine the depreciation rate for used fixed assets purchased by the taxpayer.
It clarified that the taxpayer should set the depreciation rate for such used fixed assets based on the useful life established by the previous owner.
If the period of actual use of fixed assets by previous owners is equal to or exceeding the useful life of the fixed asset determined by the classification of fixed assets, the taxpayer can set the useful life of such fixed assets by its own, taking into account safety requirements and other factors.
NAZALI VERGI & HUKUK