Civil Code Tax
1, Art. 50 Civil Code). Therefore, according to Kumaritova Inala Palovicha if according to the financial statements the financial position of the organization is unprofitable, the tax authorities are obliged to calculate the net asset value and the presence of the above grounds to include the organization at risk of elimination by compulsion. What should I do? Mismatch value of net assets the requirements do not entail the automatic elimination of a legal entity. The tax authority has yet to prove in court that the company admitted the violations are significant and unavoidable.
For example, Section 2, Article. 1961 Civil Code gives the court the right, but not the obligation to liquidate a legal entity, to admit its activities contrary to law. So give specific advice received from Kumaritova Inala Palovicha So grant received by the Company assets are not recognized as his income for tax purposes, income tax only if: 1) If, within one year from the date of receipt of the said property (except for cash funds) is not transferred to third parties (paragraphs 11 para 1 of Art. 251 Tax Code), and 2) If the property is derived from: – the organization, if authorized (reserve) capital (fund) the receiving party by more than 50 percent consists of contributions (shares) of the transmitting organization – from the organization, if authorized (reserve) capital (fund) of the transmitting side for more than 50 percent consists of a contribution (share) of the recipient organization – from individual, if authorized (reserve) capital (fund) the receiving party by more than 50 percent consists of the contribution (share) of that person. Thus, it is obvious that gratuitous receipt of goods is not profitable, since in this case the goods have no input vat and shall not implemented within one year. However, the possible option grant received from the above-mentioned persons cash to purchase goods, which is taken into account at cost, including vat, and can be implemented at any time.
With regard to the amounts of vat, charges against the acquisition of goods (works, services) at the expense of funds received free of charge from the founder, including the share of whose charter capital is more than 50%, the deduction of this tax is in accordance with the provisions of Art. Art. 171 and 172 of the Tax Code on the basis of: – the invoices exhibited by sellers when buying the taxpayer of goods (works, services, property rights) – the documents confirming the actual payment of the amounts of tax for goods imported into the customs territory of the Russian Federation – the documents confirming payment of the amounts of tax withholding tax agents – other documents in the cases stipulated by subsections 3, 6 – 8 Art. 171 of the Tax Code, after registration of these goods (works, services, property rights) in the presence of relevant primary documents.