Contribute to the charter capital of the primary means of organization for USN - 22 September 2011

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18:36 Contribute to the charter capital of the primary means of organization for USN
The organization was contributing to the charter capital of the company based on a special mode of the simplified system of taxation in the form of real estate. This raises the question of determining the value of the transferred asset. At the beginning of material devoted to contribute to the authorized capital, please note that in our dedicated section "Share Capital" is also of interest to many other accountants information. On making a contribution to charter capital in the form of real estate Russia's Finance Ministry clarified in its letter № 03-03-06/2/139 of September 13, 2011. Thus, the agency explained that the property as a contribution to charter capital was adopted in accounting on the basis of its value. This is stated in Section 1, Art. 277 of the Tax Code. After making a contribution to charter capital cost of the asset supporting documentation for expenditures that make up the initial cost of the OS. Primary accounting documents submitted by the transmitting side. It also concerns the documentation of the amount of depreciation on fixed asset under consideration. In our case, the sending side is the simplified tax system with the object of "income". This entity does not account for costs. Therefore, to determine the value of the asset according to tax records is not possible. At the same time, further consideration of making a contribution to charter capital in the form of property, the Finance Ministry said the following. Taxpayers are on the USN, required to keep records of fixed assets. This is stated in the Federal Law № 129-FZ of 21 November 1996 "On Accounting". Therefore, if contributing to the charter capital of the primary means of determining its cost to use data from the accounting of the sending entity, located on the USN.
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