LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 20, 2012 No. ED-4-3/21753 @

The Federal Tax Service sends for data and use in work the letter of the Ministry of Finance of the Russian Federation of 05.12.2012 N 03-03-10/128 on the tax matter of the income of limited liability company when obtaining to them from the participant - physical person of the non-residential building to temporary free use.

To the Departments of FNS of Russia to bring information to subordinate tax authorities.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 5, 2012 No. 03-03-10/128

The department of tax and customs and tariff policy considered the letter on legitimacy of application of subitem 3.4 of Item 1 of article 251 of the Tax Code of the Russian Federation (further - the Code) when obtaining by limited liability company from the participant - physical person of the non-residential building in temporary free use and reports.

By subitem 3.4 of Item 1 of article 251 of the Code it is determined that when forming tax base on the income tax of the organizations the income in type of property, property rights or the non-property rights in the amount of their money value which are transferred to economic society or partnership for the purpose of increase in net assets, including by forming of the added capital and (or) funds, the corresponding shareholders or participants is not considered.

According to Item 2 of article 30 of the Federal Law of February 8, 1998 N 14-FZ "About limited liability companies" net assets value of society (except for credit institutions) is determined by accounting data according to the procedure, established by the authorized Government of the Russian Federation federal executive body.

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