of November 8, 2013 No. BS-4-11/20000
About the taxation of the income of physical persons
The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 28.10.2013 No. 03-04-07/45465 on the tax matter to the income of physical persons of the income in type of actual value of share in the authorized capital of society paid in case of exit of the participant from society.
Bring the specified letter to subordinate tax authorities.
Valid counselor of state of the Russian Federation 3 classes
S. L. Bondarchuk
of October 28, 2013 No. 03-04-07/45465
The department of tax and customs and tariff policy considered the letter of FNS of Russia on the tax matter on the income of physical persons of the income in type of actual value of share in the authorized capital of society paid in case of exit of the participant from society and reports the following.
According to Item 6.1 of article 23 of the Federal Law of 08.02.1998 No. 14-FZ "About limited liability companies" in case of exit of the member of society from society according to article 26 of the specified Federal Law its share passes to society. Society shall pay to the member of society who submitted the application for exit from society, the actual value of its share in the authorized capital of society determined based on data of accounting records of society for the last accounting period preceding day of filing of application about exit from society or with the consent of this member of society to issue it in nature property of the same cost or in case of incomplete payment of share in the authorized capital of society it actual value of the paid part of share.
By article 210 of the Tax Code of the Russian Federation (further - the Code) it is determined that in case of determination of tax base on income tax all income of the taxpayer gained by it both in cash and in natural forms, or the right to the order which at it arose, and also the income in type of the material benefit determined according to article 212 of the Code is considered.
Thus, in case of exit of the participant from society the actual value of share paid to it is subject to taxation on the income of physical persons in accordance with general practice from full amount of the paid income.
According to Items 1 and 2 of article 226 of the Code the Russian organizations from which or as a result of the relations with which the taxpayer gained income, except for the income concerning which calculation and the tax discharge are performed according to Articles 214. 1, 214.3, 214.4, 214.5, 227, 227.1 and 228 Codes, shall estimate, hold at the taxpayer and pay the tax amount estimated according to article 224 of the Code. The specified organizations are tax agents.
As income of the taxpayer in the form of actual value of share gained in case of its exit from society does not belong to the income provided by the specified articles of the Code concerning such income of the taxpayer the organization is tax agent and shall estimate, hold at the taxpayer and pay tax amount on the income of physical persons in generally established procedure from full amount of the paid income, and also provide the corresponding data to tax authority.
If the tax amount which is subject to payment was not withheld by the tax agent, calculation and the tax discharge are made by the taxpayer independently according to provisions of article 228 of the Code based on the tax declaration represented to tax authority upon termination of tax period in which income was gained.
I. V. Trunin
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