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When the establishment need to pay income tax upon receiving the object in use

Question - answer - Legal advice 05.04.2019 at 10:08

Question - answer - Legal advice

Upon receipt of any property in the free use of the institution may have an obligation to pay income tax. The fact that the income in the form of gratuitously received property or property rights are recognized as non-operating incomes (item 8 of part 2 of article 250 of the Tax code). However, under certain conditions, the income of the borrower cannot be taken into account when calculating the tax base (the letter of Department tax and customs policy of the Ministry of Finance of Russia from March 18, 2019 No. 03-03-06/3/17585). To avoid problems with tax authorities, use the special table that will tell you what conditions must be met in order not to pay the tax, and in some cases to remit the tax to the budget still have: