In general volume of work associated with the restructuring process include: – Formation of a package of documents – message body conducting the state registration of legal entities of the impending reorganization – publication of the announcement of the reorganization of the media – notice to creditors of the upcoming reorganization, in writing. Message to the inspection FNS, extrabudgetary funds, the place of registration of upcoming reorganization – the same way, this includes the transfer of documents in the body carrying out registration of commercial and nonprofit organizations required for entry in the register of legal entity created by reorganization. Once the organization has complied with all the above listed, the registrar shall issue necessary documents stipulated in the Civil Code, depending on the shape of the reorganization: And after five working days of the registering authority shall decide on the completion of the reorganization, and therefore issues a certificate. After completion of the reorganization of the newly created legal person must make a notification as FTS and extra-budgetary funds. The main advantages of restructuring: – restructuring of large enterprises into smaller ones, specializing attracts most investors, as well as it allows you to accurately predict the further development of business;-the reorganization of a legal person can bring out non-core activities for this company, which then can be sold – as in reorganization of the business becomes more understandable, which is much important for the management and the company as a whole. The disadvantages include the risks that may face a legal entity in reorganization.
There is a risk sharing conditional on the two groups. Group 1 is the recognition of reorganization invalid group 2 – the risk of financial loss. The first group includes such risks as a violation of legislation, decision-making procedures and work with shareholders, creditors' breach of the order of notice of the impending reorganization. To avoid such violations should be included in this work expert – a qualified lawyer.
One of the essential conditions of the loan agreement, which must be clearly discharged in the contract, and that the court should pay attention to is the payment of interest on the amount of money received on credit. Interest paid by the borrower for the loan, by its nature is the contractual payment for the use of funds, not the penalty, which is not only a way to enforce the obligations, as well as a form of civil liability. At no ban use of foreign currency as a means of payment, subject to the requirements of currency legislation, it can not be grounds for annulment, and a concluding agreement, the party finds the conditions under which it is, so on their own at the time of receipt of funds determines the rules for a future behavior, which then have no reason to change at the request of either party. In addition, section 3.8 of the Rules of providing information to the user by the Ukrainian banks on credit terms and the total cost of credit, approved by the Board of National Bank Ukraine on May 10, 2007 168, provides that in case of a loan in foreign exchange banks are required under the loan agreement to warn consumers that the currency risk in fulfilling obligations to this contract is a consumer. On the clarification of borrower information on possible foreign exchange risks before entering into the agreement referred to in Art. 11 of the Law of Ukraine "On Protection of Consumers' Rights.
50 Civil Code). Therefore, according to Kumaritova Inala Palovicha if the accounting data on financial status of the organization is unprofitable, the tax authorities are obliged to calculate the net asset value and the presence of these bases to include the organization at risk for elimination by compulsion. What should I do? Mismatch value of net assets the requirements do not entail the automatic elimination of the legal person. The tax authority has yet to prove in court that he committed violations of society are essential and insurmountable. Thus, Section 2, Art. 61 Civil Code gives the court the right but not obligation to liquidate the legal person who allows a violation of the laws of their activities. So give specific advice received from Kumaritova Inala Palovicha So obtained free of charge public property is not recognized as his income for tax purposes, income tax only if: 1) If, within one year from the date of receipt of the said property (except for cash funds) is not transferred to third parties (paragraph 11 para 1, Art.
251 Tax Code), and 2) If the property is derived from: – the organization, if authorized (reserve) capital (fund) of the recipient of more than 50 percent consists of contributions (share) of the transmitting organization – the organization, if authorized (reserve) capital (fund) the transferor more than 50 percent consists of the contribution (share) of the recipient organization – from individual, if the (share) capital (fund) the receiving party by more than 50 percent consists of the contribution (share) of that person. Thus, it is obvious that it free product is not profitable, since in this case the goods have no input VAT and shall not implemented within one year. However, the variant grant received from the above person money to purchase goods, which is taken into account at cost, including VAT, and can be implemented at any time. As for the amount of value added tax, charges against the acquisition of goods (works, services) at the expense of funds received from the grant of the founder, including share whose charter capital is 50%, the deduction of tax shall be in accordance with the provisions of Art. Art. 171 and 172 of the Tax Code on the basis of: – invoices, vendors exhibited at the acquisition the taxpayer of goods (works, services, property rights) – the documents confirming actual payment of the amounts of tax for goods imported into the customs territory of the Russian Federation – the documents confirming payment of the amounts of tax withholding tax agents – other instruments in cases stipulated by subsections 3, 6 – 8 Art. 171 of the Tax Code, after the registration of goods (works, services, property rights) in the presence of the primary documents. An explanation, Russia's Finance Ministry submitted to the Letters from 06.06.2007 N 03-07-11/152, from 28.12.2006 N 03-03-04/4/194. Fairy Mom – Fashionable baby clothes