When transferring a contribution to the charter capital of an economic company, the participant does not take into account expenses (a similar rule has been established for participants in a simple partnership);
When the economic company is liquidated and the distribution of property among the participants, each participant receives the share of property due to him, which leads to the generation of income, while in accordance with sub. 4 p. 1 tbsp. 251 of the Tax Code of the RF such incomes are not taken into account in full, but after deducting the cost of its initial contribution (a similar rule is established in sub-clause 5 of clause 1 of Article 251 of the Tax Code of the Russian Federation and for participants in a simple partnership).
Consequently, the participants in both the economic society and the simple partnership receive similar income by nature, and it is therefore quite reasonable to establish similar rules for them (in particular, concerning the valuation of property transferred to an economic company (partnership) and received when the business company is liquidated (the partnership is terminated)).
Accordingly, if the organization prefers the risk-free option, for profit tax purposes, it should be guided by the cost of the initial deposit according to the tax accounting data (by analogy with the procedure for determining the value of property transferred as a contribution to the authorized capital (paragraph 1, article 277 of the Tax Code) .e. 25 million rubles.
With this option, the income will be received in tax accounting (200 million rubles + 70 million rubles – 25 million rubles), which is included in the composition of non-operating income on the basis of cl. 250 of the Tax Code.
It should be noted that the judicial practice on this issue is not numerous (see, for example, FAS Resolution No. A12-155 / 2009 of the FAS of June 18, 2009, in which the court took the side of participants in a simple partnership with respect to a contractual evaluation of the right to use intangible assets) .
Relations between individuals, legal entities, banks, government agencies and services are often associated with the value of a property. Sometimes there are situations when the views of the parties on the real price of material objects are radically different and become the subject of court or arbitration disputes. Independent valuation of property is an important necessary service that facilitates the resolution of the issue and often eliminates the very cause of the dispute.
But an objective and complete assessment of the property can only become if it is carried out by specialists who know all the subtleties of this process. It is not easy to establish the real value of tangible property – this will require a complex set of actions based on strictly defined by legislation methods and regulations.
In order to reveal the real value of property in money equivalent, which can be confidently operated during vessels or any other financial operations, it is necessary:
Carefully examine the subject of the assessment;
Know the market development trends;
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Own evaluation methodology;
To know thoroughly the legislative acts regulating property relations.
Find specialists at this level is not easy. But, if you apply to the services of the legal company “HARS”, then all work on the valuation of any type of property will be performed at the highest level, with the guarantee of complete objectivity and fairness of the assessment. Any claims to received documents from other interested parties will be resolved in your favor.
How we are working?
The company accepts all applications regardless of the client’s status. We work with legal entities and individuals and, upon the first request, proceed to:
Inventory of assets;
Mortgage valuation of real estate;
Calculation of the value of collateral;
Determination of cadastral value of land plots;
Evaluation of inheritance.
We also establish the residual value of assets when writing off or accepting the balance, when implementing litigation disputes and decisions.
We employ only employees with extensive experience, so that they can professionally produce an assessment:
Apartment houses, apartments and other buildings;
Yachts, motor boats;
Any movable property.
Our assessment is always objective and reflects the real state of affairs. Applications are accepted by e-mail, by phone and at the company’s offices in Tula and Novomoskovsk. Our staff will tell you how to properly complete the application and will acquaint you with the tariffs for our services.