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How to determine taxable personal income tax revenue in the case of a member of the company share in the Charter capital free

Question - answer - Legal advice 25.01.2019 at 14:36

Question - answer - Legal advice

The withdrawal of a member from the society and transfer them to others free of charge

the participants share in the authorized capital, individual recipient occurs

income in kind that is subject to personal income tax. In such a situation,

there is a transfer of property rights (share in the authorized capital). [Newline] the opinion of the financiers, in the case of receipt by the participant of a society share in the

the Charter capital in the tax base may be considered the monetary valuation

a share (the letter of Department tax and customs policy of the Ministry of Finance

Russia dated 6 December 2018 No. 03-04-07/88812).

To determine, you can use one of the criteria used

when establishing the purchase price of shares in the Charter capital of a legal entity:

the value of the net assets of the company;

the carrying amount of the assets on the last reporting date;

net profit.


pointed out that the Tax code does not provide for a special procedure

the definition of the tax base for natural persons receiving income in the natural

the form in case of transfer of his economic rights. The financiers, however,

noted that the list of income received in kind, not

is closed (item 2 of article 211 of the tax code).