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