The owners of the share capital of an LLC can sleep peacefully at her sold below face value. First, FTS is not specifically track such transactions, such as for joint-stock companies whose shares are traded on organized stock market securities. Secondly, the current legislation, not the obligation, to involve an independent appraiser to assess the market value in the share capital sold by the Company. And third, the judicial practice of assessed taxes from the sale of shares LLC is absent. Less quiet should be the shareholders who sold their shares at a price below par. Usually FTS checks only joint stock companies, regardless of whether their shares are treated on an organized stock exchange securities or not. "In respect of securities not traded on organized markets securities for tax purposes, the actual price of sale or other disposal of such securities if at least one of the following conditions: – If the actual price of the transaction is in the price range of similar (identical, uniform) of the security – if the deviation of the actual price of the transaction is within 20 percent upward or downward from the weighted average price similar (identical, uniform) securities, calculated the organizer of trading in the securities market in accordance with established rules of the trading results at the date of such transaction or the date of the next auction held prior to the date of the relevant transaction "- Section 6.
Art. 280 of the Tax Code. In this case, provides that for determining the settlement price of the shares can be used by the issuer's net asset value attributable to appropriate action. If no assets and accounting data can create a motivated sale price below par, then in that case had nothing to fear not the desired effect. Prior to January 1, 2005 at determining the size of the tax base for personal income taxpayers eligible for a property tax deduction in the amounts he received during the tax period from the sale of the share capital, but at this point is rule of law does not apply. Summarizing this article, we note that should not be afraid to sell the loss-making venture for the real low cost, which can be ten times lower than the nominal value of the share capital. When sale of individual business success at a price higher than the face value of the share capital of the firm, paid income tax at a rate of 13% of the difference between the selling price and the par value of shares. When selling a business price of the nominal value of the share capital of the Company income tax is not paid. Vinokourov Vincent, Zdesenkova Catherine, a consulting firm Capital Prof ,