of November 16, 2012 No. ED-4-3/19352 @
About income tax
The Federal Tax Service sends for data the letter of Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation of 27.08.2012 N 03-04-08/8-278 concerning the taxation of income gained by physical persons according to the procedure of donation of real estate by it.
At the same time we report that the Tax Code of the Russian Federation does not settle properly question of real estate value which needs to be used for the purposes of determination of tax base according to income gained by physical persons according to the procedure of donation of such property by it.
In this regard, FNS of Russia considers expedient in case of determination of tax base according to income gained by physical persons according to the procedure of donation of real estate by it till 01:01. 2012, to be guided by provisions of the Tax Code of the Russian Federation and to consider the court practice which developed in the subject of the Russian Federation on the matter.
Valid counselor of state of the Russian Federation 3 classes D. V. Egorov
LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
of August 27, 2012 No. 03-04-08/8-278
The department of tax and customs and tariff policy considered the letter on the tax matter of income gained by physical persons according to the procedure of donation of real estate by it and reports the following.
The procedure for the taxation of income of physical persons gained according to the procedure of donation was brought to the Federal Tax Service by the letter of the Ministry of Finance of the Russian Federation of 06.04.2007 N 03-04-07-01/48.
By the called letter it was reported that if donator is the physical person, the tax base is calculated the taxpayer proceeding from the prices of the same or similar property and property rights existing for date of donation.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.