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Is there any income tax on profits the cost of rebuilding the asset for state needs

Question - answer - Legal advice 28.03.2019 at 16:05

Question - answer - Legal advice


the taxpayer in the form of value received free of charge works

the displacement or reconstruction of object of the basic means, which prevents

the construction of state or municipal objects of capital construction

is not taken into account when determining the tax base for tax on profit

organizations. In this case the date of registration of state or municipal

ownership of the object construction doesn't matter.

this information is published on official site FNS


Recall that for the purposes of income tax the right to accounting of

the costs of the unfinished facility in the event of liquidation,

to defend in court.