of November 8, 2013 No. BS-4-11/20000
About the taxation of the income of physical persons
The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 28.10.2013 No. 03-04-07/45465 on the tax matter to the income of physical persons of the income in type of actual value of share in the authorized capital of society paid in case of exit of the participant from society.
Bring the specified letter to subordinate tax authorities.
Valid counselor of state of the Russian Federation 3 classes
S. L. Bondarchuk
Appendix
of October 28, 2013 No. 03-04-07/45465
The department of tax and customs and tariff policy considered the letter of FNS of Russia on the tax matter on the income of physical persons of the income in type of actual value of share in the authorized capital of society paid in case of exit of the participant from society and reports the following.
According to Item 6.1 of article 23 of the Federal Law of 08.02.1998 No. 14-FZ "About limited liability companies" in case of exit of the member of society from society according to article 26 of the specified Federal Law its share passes to society. Society shall pay to the member of society who submitted the application for exit from society, the actual value of its share in the authorized capital of society determined based on data of accounting records of society for the last accounting period preceding day of filing of application about exit from society or with the consent of this member of society to issue it in nature property of the same cost or in case of incomplete payment of share in the authorized capital of society it actual value of the paid part of share.
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