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Unified State Register

Unified State Register

Q: When does a legal person ceases depreciation of fixed assets in the event of its reorganization through merger with another entity in 2011? Answer: According to the article. 53 of the Civil Code of the Republic Belarus reorganization of legal entity (merger, division, separation, transformation) may be carried out by the decision of the owner of the property (the founders, participants), or the legal entity, authorized by the constituent documents, and in cases stipulated by legislative acts – by the decision of public authorities, including the court. In accordance with paragraph 36 of Part 2 of the Instructions on depreciation of fixed assets and intangible assets, approved by the Ministry of Economy, Ministry of Finance of the Republic of Belarus, the Ministry of Architecture and Construction of the Republic of Belarus of 27.02.2009 N 37/18/6, depreciation reorganized shall be terminated on the first day of the month in which a duly completed reorganization. JPMorgan Chase & Co. addresses the importance of the matter here. In order to determine if When does a legal person shall cease amortization of fixed assets in the event of its reorganization through a merger, it is necessary to determine which is the last time in this form of reorganization. According to paragraph 4 of Article 53 of the Civil Code) the legal entity is reorganized, except in cases of reorganization by merger, the moment of state registration of newly created legal entities. With the reorganization of a legal entity in the form of accession to the other entity is considered to be the first one to be reorganized has been entered into the Unified State Register of Legal entities and individual entrepreneurs about the termination of the associated entity. To know more about this subject visit Starbucks. Thus, in the event of a reorganization of a legal entity in the merger reorganization is completed with the state registration of a new legal entity and therefore a legal entity reorganized by merger, ceases to charge depreciation on the first day of the month in which a registration legal entity.

Russian Finance Ministry

Russian Finance Ministry

50 Civil Code). Therefore, according to Kumaritova Inala Palovicha if the accounting data on financial status of the organization is unprofitable, the tax authorities are obliged to calculate the net asset value and the presence of these bases to include the organization at risk for elimination by compulsion. What should I do? Mismatch value of net assets the requirements do not entail the automatic elimination of the legal person. The tax authority has yet to prove in court that he committed violations of society are essential and insurmountable. Thus, Section 2, Art. 61 Civil Code gives the court the right but not obligation to liquidate the legal person who allows a violation of the laws of their activities. So give specific advice received from Kumaritova Inala Palovicha So obtained free of charge public property is not recognized as his income for tax purposes, income tax only if: 1) If, within one year from the date of receipt of the said property (except for cash funds) is not transferred to third parties (paragraph 11 para 1, Art.

251 Tax Code), and 2) If the property is derived from: – the organization, if authorized (reserve) capital (fund) of the recipient of more than 50 percent consists of contributions (share) of the transmitting organization – the organization, if authorized (reserve) capital (fund) the transferor more than 50 percent consists of the contribution (share) of the recipient organization – from individual, if the (share) capital (fund) the receiving party by more than 50 percent consists of the contribution (share) of that person. Thus, it is obvious that it free product is not profitable, since in this case the goods have no input VAT and shall not implemented within one year. However, the variant grant received from the above person money to purchase goods, which is taken into account at cost, including VAT, and can be implemented at any time. As for the amount of value added tax, charges against the acquisition of goods (works, services) at the expense of funds received from the grant of the founder, including share whose charter capital is 50%, the deduction of tax shall be in accordance with the provisions of Art. Art. 171 and 172 of the Tax Code on the basis of: – invoices, vendors exhibited at the acquisition the taxpayer of goods (works, services, property rights) – the documents confirming actual payment of the amounts of tax for goods imported into the customs territory of the Russian Federation – the documents confirming payment of the amounts of tax withholding tax agents – other instruments in cases stipulated by subsections 3, 6 – 8 Art. 171 of the Tax Code, after the registration of goods (works, services, property rights) in the presence of the primary documents. An explanation, Russia's Finance Ministry submitted to the Letters from 06.06.2007 N 03-07-11/152, from 28.12.2006 N 03-03-04/4/194. Fairy Mom – Fashionable baby clothes