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The cost of the OS, resulting in a contribution to charter capital of "uproschenschika"

The company in general taxation system has received from other companies building as a contribution to charter capital. The transmitting side employs a simplified tax system with the object of "income". What documents are needed to determine the value of the asset received? The answer - in a letter to the Russian Finance Ministry of 13.09.11 № 03-03-06/2/139. Property received as a contribution to charter capital gains for tax purposes is accepted on cost (residual value) (Section 1, Art. 277 Tax Code). To determine the cost of transferring party must submit documents which confirmed charges that form the initial value of the property in its tax accounting, as well as documents proving the amount of depreciation calculated in relation to this property or the cost (of value) of assets taken into account in expenditures in order to taxation. Since the "uproschenschik" with the object of "income" does not include expenses, therefore, according to tax records is impossible to determine the value (residual value) of the property, which he brings to the charter capital of another company. At the same time in accordance with paragraph 3 of Article 4 of the Federal Law of 21.11.96 № 129-FZ "On Accounting", the single tax payers are on the STS accounting of fixed assets in accordance with the legislation of the Russian Federation on accounting. On this basis, the Finance Ministry decided that to determine the value passed to the operating system can use the accounting data "uproschenschika" with respect to the initial cost of property and depreciation, documented.
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