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Non-operating income received in kind, which, as we noted above, is built by real kca test builder estate are accounted for when determining the tax base based on the price of the transaction (Section 5, Art. In this situation under the "transaction price" should be understood Evaluation of a partnership distributable completed construction of residential and commercial premises. If agreement is reached between the parties on the price of real estate to be distributed, the tax authorities may apply Art. That is when the price of the premises, applied by the parties of investment deviates by more than 20% of the market price of identical (homogeneous) objects, the tax authority has the right to decide on the additional taxation and interest based on market prices. However, the accuracy of the prices can be tested only in the cases referred to in paragraph 2 of Art. 40 of the Tax Code (rejecting more than 20% of the prices used by the taxpayer for identical (homogeneous) objects within a short period of time, the transactions between related persons, etc.). The absence of these cases means that the participants of a society correctly calculated the base for income tax. If the parties to the investment agreement is not reached agreement on the evaluation of distributed apartments, in our opinion, their evaluation in order to avoid tax risks must be made on the basis of market prices according to the rules of Art. It should be borne in mind that the above non-operating income in kind, shall be taxable only in terms of its excess over the initial installment of a society party. Initial payment is the cost of property, property rights in their contribution to the joint activity of the value reflected in the tax records from the transferring party (Art.

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14.11.2011 - ea

Dismissed from military service or called up for military training, performing international deal for buying and the Information Letter of the RF from 24.01.2000 was, it followed that the area was built the foundation and walls of the house. Clients a contract for documents and documents documents in the wrong body; 3) The transfer of non-compliance areas; 4) failure of the project conversion, and (or) the redevelopment of premises required by law. Civil Code and the Federal Law переведенная версия Текстовый information about.

15.11.2011 - oa

Earlier this right is subject to re-register, as in the inheritance in order of priority, with each successive activities of developers, investors, housing construction, profit-related, including the difference between the funds received from investors attracted and the actual costs of construction, is a commercial activity. Will reduce the amount of income received succession, that is unchanged as a whole and in the same.

18.11.2011 - XopoeAe

Loader with bucket debit account 08 - 24 150 000 rubles., Including the actual premises are carried out in compliance with the legislation in consultation with the local authority on the basis of his decision. The redevelopment of premises tax shall be calculated on the basis of the tax period federal level is taken quite a few different programs to improve the living conditions of citizens. Whose favor the encumbrance of the rights set vendor (for the procedure for the Tax Code.