Caesarstone vs granite

For the calculation of income tax in terms of taxation, as well as civil law, the valuation of the contribution of member of a society is only important for the subsequent distribution of revenues. Civil law, which governs the procedure for assessing the contributions (st.1042 Civil Code), is dispositive in nature, that is, the absence of such agreement does not entail negative consequences for the parties. Contributions are considered equal and are not subject to monetary evaluation due to the fact that st.1042 Civil Code in its content indicates the definability of this condition and do not necessarily reflect it in the contract (see also the decision of FAS North Caucasus Military District on March 16, 2001, № F08-0356/2001). As we pointed out above, the operation is to contribute to a partnership is not taxable. Non-operating income, taxable income is the production company premises at the end of construction. The absence of the contract value of the contributions, but the existence of the order of distribution of income earned as a result of joint activity, does not contradict the Russian law. Consequently, an indication of the investment agreement on assessment made by the company in a partnership the right to lease the glen gery brick land is not required for tax purposes. As we have noted, real estate firm (if it is an individual entrepreneur without a legal entity) will be paid to log on personal income, we consider in more detail the issues of taxation on this type of tax to income taxed this tax are: 1) dividends and interest received from a Russian organization, as well as interest received from the Russian entrepreneurs and (or) a foreign organization in connection with the activities of its permanent representation in the Russian Federation; 2) income received from rental or other use of property in the Russian Federation; 3) The proceeds from the sale: a) real property located in the Russian Federation; b) the rights of claim to a Russian company or a foreign organization in connection with the activities of its permanent representation on the territory of the Russian Federation; c) other property located in the Russian Federation and owned by an individual; 4) The remuneration for the performance of labor or other duties, the work done, services rendered, the commission of the Russian Federation; 5) other income derived by the taxpayer as a result of their activities in the Russian Federation.

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