LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 2, 2012 No. ED-4-3/18615

About application of separate provisions of article 105.3 of the Tax Code of the Russian Federation

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 18.10.2012 N 03-01-18/8-145 concerning application of separate provisions of article 105.3 of the Tax Code of the Russian Federation.

The Departments of FNS of Russia for subjects of the Russian Federation are entrusted to bring this letter to subordinate tax authorities.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 18, 2012 No. 03-01-18/8-145

About application of provisions of article 105.3 of the Tax Code of the Russian Federation

The department of tax and customs and tariff policy considered the appeal of the Federal Tax Service concerning application of provisions of article 105.3 of the Tax Code of the Russian Federation (further - the Code) and reports.

Article 105.3 of the Code establishes general provisions about the taxation in transactions between affiliated persons. Provisions of this Article shall be considered in case of determination of the corresponding tax base on separate taxes. Besides, in some cases (goods exchange transactions, realization on a grant basis) the tax base is determined according to the procedure, similar to procedure for determination of market prices, stipulated in Clause 105.3 Codes. At the same time, if Chapters of part two of the Code regulating questions of calculation and payment of separate taxes determine other rules of determination of the price of goods (work, service) for the purposes of the taxation, then rules of part two of the Code are applied.

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