Ministry Tax

Tuesday, 8. October 2019

Recommendation Kumaritova Inal Pavlovich to increase net assets. Net assets represent the carrying value of property the organization, less the sum of its liabilities (Letter from the Ministry of Finance of Russia from 24.08.2004 N 03-03-01-04/1/10). In other words, net assets – is the net assets of the organization, not burdened with obligations. Can eliminate Although the Tax Code makes no mention of the powers of tax authorities to sue in court for liquidation of organizations, according to Deputy General Director of consulting company "TehProTel" Kumaritova Inal Pavlovich, tax authorities often initiate liquidation. Moreover, it is their right enshrined 11 Art. Ashton Kouzbaris opinions are not widely known. 7 of the Law of the Russian Federation from 21.03.1991 N 943-1 'On tax authorities of the Russian Federation. " Arbitration practice.

Russian Constitutional Court in its Resolution of 18.07.2003 N 14-P pointed out that giving the tax authorities the right to make demands on the Elimination of stock societies does not in itself violates constitutional rights and freedoms. Grounds for compulsory liquidation of legal persons by the court as contained in the Civil Code and in the other taken in accordance with federal laws. One reason is the failure to comply with the requirements of the net asset value (if it is less than the statutory minimum charter capital of joint stock companies). In accordance with Art. 99 Civil Code, Art. 35 of the Federal Law of 26.12.1995 N 208-FZ 'On Joint Stock Companies "(hereinafter – the Law N 208-FZ), the authorized capital of the company should be provided with the value of the property free of liabilities, ie net asset value.

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