LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of April 12, 2013 No. ED-4-3/6812 @

The Federal Tax Service for data and use in work sends the letter of the Ministry of Finance of the Russian Federation of 01.04.2013 N 03-03-10/10292 concerning recognition for the purpose of the taxation of profit of the percent added according to Item 2.1 of article 126 of the Federal Law of 26.10.2002 N 127-FZ "About insolvency (bankruptcy)" and applications of provisions of article 279 of the Tax Code of the Russian Federation in case of receipt of loss from debt right to claim concession.

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 April 1, 2013 No. 03-03-10/10292

The department of tax and customs and tariff policy considered the letter on procedure for determination of tax base on the income tax of the organizations in case of concession of right to claim and reports the following.

According to Item 1 of article 126 of the Federal Law of 26.10.2002 N 127-FZ "About insolvency (bankruptcy)" (further - the Federal Law N 127-FZ) from acceptance date and about opening of bankruptcy proceedings completion date of the monetary commitments which arose before opening of bankruptcy proceedings and payment of obligatory payments of the debtor is considered Arbitration Court of the decision on recognition of the debtor by the bankrupt come. At the same time, on the amount of requirements of the competitive creditor, authorized body in the amount of, established according to article 4 of the Federal law N 127-FZ, percent according to the procedure and in the amount of which are provided by this Article (Item 2.1 of article 126 of the Federal law N 127-FZ) are charged.

The specified percent are charged on the amount of requirements of creditors of each queue from the date of opening of bankruptcy proceedings before repayment date of the specified requirements by the debtor. Payment of such percent is performed along with repayment of requirements of creditors for monetary commitments and requirements to the debtor about payment of obligatory payments according to the procedure of the corresponding priority.

For the purpose of the taxation of profit of the organizations these amounts are recognized in percent and are subject to tax accounting at the debtor based on the subitem 2 of Item 1 of Article 265 and article 269 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation), at the competitive creditor - based on Item 6 of article 250 Tax Code of the Russian Federation.

In case of concession the competitive creditor of right to claim on debt obligation, including the percent added according to Item 2.1 of article 126 of the Federal law N 127-FZ applies provisions of article 279 Tax Code of the Russian Federation.

According to Item 2 of article 279 Tax Code of the Russian Federation in case of concession the taxpayer - the seller of goods (works, services) performing calculation of the income (expenses) on accrual method of right to claim of debt to the third party after approach by the provided agreement on sales of goods (works, services) of payment due date the negative difference between the income from realization of right to claim of debt and cost of the realized goods (works, services) is recognized loss according to the transaction of concession of right to claim which is included non-operating expenses of the taxpayer. At the same time the loss is accepted for the purpose of the taxation in the following procedure:

50 percent from the amount of loss are subject to inclusion in structure of non-operating expenses for date of concession of right to claim;

50 percent from the amount of loss are subject to inclusion in structure of non-operating expenses after 45 calendar days from the date of right to claim concession.

Provisions of the specified Item are also applied to the taxpayer creditor on debt obligation.

In case of concession of the rights and replacement of the competitive creditor, the right of receipt of the percent added according to Item 2.1 of article 126 of the Federal law N 127-FZ is not the independent requirement, and always follows the right of the competitive creditor to the register requirement.

Considering stated, in case of taxable profit determination the specified percent join in the cost of the yielded debt right to claim. The loss from concession of this right to claim of debt is accepted for the purposes of the taxation of profit of the organizations according to the procedure, stipulated in Item 2 articles 279 Tax Code of the Russian Federation.

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