Tax Code

2019-06-17 - 04:12 | News | Tags: |

Usually fts checks only joint stock companies, regardless of whether their shares are treated on an organized stock exchange securities or not. "In respect of securities not traded on an organized market of securities, for tax purposes the actual price of sale or other disposal of such securities if at least one of the following conditions: – If the actual price of the transaction is in the range of prices for similar (Identical, uniform) of the security – if the deviation of the actual price of the transaction is within 20 percent upward or downward from the average price of a similar (identical, uniform) securities, calculated organizer of trade in the securities market in accordance with established rules of the trading results at the date of such transaction or the date of the next auction held prior to the date of completion of the transaction "- Section 6. Art. 280 of the Tax Code. In this case, provides that for determining the settlement price of the shares can be used by the issuer's net asset value attributable to the relevant share. If assets No, and accounting data can create a motivated sale price below par, then in that case had nothing to fear not the desired effect. Prior to January 1, 2005 when determining the size of the tax base personal income taxpayers eligible for a property tax deduction in the amounts he received during the tax period from the sale of the share capital, but at the moment the rule of law does not apply. Summing the results of this paper, we note that should not be afraid to sell the loss-making venture for the real low cost, which can be ten times lower than the nominal value of the share capital. When selling an individual successful business at a price higher than the face value of the share capital of the firm, paid income tax at a rate of 13% of the difference between the selling price and the par value of shares. When selling a business at a price of par value equity stake in the Company's income tax is not paid.