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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of August 30, 2013 No. AC-4-3/15838

About finishing the Resolution of Presidium of the Supreme Arbitration Court of the Russian Federation of 23.04.2013 No. 12527/12

The Federal Tax Service informs and uses in work the Resolution of Presidium of the Supreme Arbitration Court of the Russian Federation of 23.04.2013 No. 12527/12, the complete text of which is posted on the official site YOU by the Russian Federation 31.07.2013.

Specified YOU to the Russian Federation that non-use of individual clauses of Chapter 25 by tax authority "Income tax of the organizations" of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) entailed unreasonable calculation of the income tax by inspectorate in the amount which is not corresponding to the valid size of the tax liability of division of private security.

As appears from the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation, in case of calculation of the income tax the specified divisions are not exempted from obligation on inclusion in structure of the taxable incomes of means gained as payment for the rendered services in protection of property of physical persons and legal entities on contractual basis (further - services in protection of property), and, therefore, it does not deprive of them the right to consider the expenses incurred when implementing of the mentioned activities in case of calculation of the income tax. At the same time, in spite of the fact that the income from rendering services in protection of property is transferred into the federal budget and then arrives as financing of division, the ratio of the income from rendering services in protection of property in total amount of the financing received by department and taking into account the provisions provided by the paragraph third Item 1 and item 4 of article 321.1 Tax Code of the Russian Federation shall be determined, and also the principle of pro rata expense allocation established by the paragraph the fourth Item 1 of Article 272 and Item 3 of article 321.1 Tax Code of the Russian Federation the tax base is determined by the income tax.

Now in connection with appeals of the Ministry of Internal Affairs of Russia to the Ministry of Finance of the Russian Federation and FNS of Russia, and also the questions arising at tax authorities offers on application of the line item of the Presidium of the Supreme Arbitration Court of the Russian Federation considering the conclusions stated in the specified Resolution are developed.

FNS of Russia for the purpose of practical application of the conclusions drawn by the Presidium of the Supreme Arbitration Court of the Russian Federation prepared request in the Ministry of Finance of the Russian Federation about expected procedure for determination of the size of the tax liabilities of divisions of private security for the period till 2011.

After receipt of explanations of the Ministry of Finance of the Russian Federation they will be brought to tax authorities in accordance with the established procedure.

Bring this letter to subordinated tax authorities.

Valid counselor of state of the Russian Federation 2 classes

S. N. Andryushchenko

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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