LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of August 19, 2013 No. AC-4-3/14908 @

About the direction of explanations of the Ministry of Finance of the Russian Federation of 06.08.2013 No. 03-03-10/31651 about accounting treatment for the purpose of the taxation of profit of the amounts received as a result of reduction of the size of the authorized capital by limited liability company up to the size smaller than the cost of its net assets

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 06.08.2013 No. 03-03-10/31651 about accounting treatment for the purpose of the taxation of profit of the amounts received as a result of reduction of the size of the authorized capital by limited liability company up to the size smaller than the cost of its net assets.

Bring this letter to subordinated tax authorities, and also to taxpayers.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of August 6, 2013 No. 03-03-10/31651

The department of tax and customs and tariff policy considered the letter on procedure for the taxation of profit of the organizations in case of reduction of the authorized capital of limited liability company and reports the following.

In compliance Item 16 of article 250 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) treat non-operating incomes including the income in type of the amounts on which in the accounting (tax) period there was reduction of the authorized (share) capital (fund) of the organization if such reduction is performed with simultaneous refusal of return of cost of the corresponding part of fees (deposits) to shareholders (participants) of the organization (except as specified, provided by the subitem 17 of Item 1 of article 251 Tax Code of the Russian Federation).

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