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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 16, 2012 No. ED-4-3/19352 @

About income tax

The Federal Tax Service sends for data the letter of Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation of 27.08.2012 N 03-04-08/8-278 concerning the taxation of income gained by physical persons according to the procedure of donation of real estate by it.

At the same time we report that the Tax Code of the Russian Federation does not settle properly question of real estate value which needs to be used for the purposes of determination of tax base according to income gained by physical persons according to the procedure of donation of such property by it.

In this regard, FNS of Russia considers expedient in case of determination of tax base according to income gained by physical persons according to the procedure of donation of real estate by it till 01:01. 2012, to be guided by provisions of the Tax Code of the Russian Federation and to consider the court practice which developed in the subject of the Russian Federation on the matter.

 

Valid counselor of state of the Russian Federation 3 classes D. V. Egorov

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of August 27, 2012 No. 03-04-08/8-278

The department of tax and customs and tariff policy considered the letter on the tax matter of income gained by physical persons according to the procedure of donation of real estate by it and reports the following.

The procedure for the taxation of income of physical persons gained according to the procedure of donation was brought to the Federal Tax Service by the letter of the Ministry of Finance of the Russian Federation of 06.04.2007 N 03-04-07-01/48.

By the called letter it was reported that if donator is the physical person, the tax base is calculated the taxpayer proceeding from the prices of the same or similar property and property rights existing for date of donation.

According to Department, regardless of subject structure of the gift agreement the tax base shall be determined uniformly, that is proceeding from market prices.

 

Department director I. V. TRUNIN

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