Friday, January 23, 2015

2) in accordance mutual distributing with paragraphs. 153.2.2 CLE expenses incurred by the taxpayer

Normal price how to use it. Determining the structure of related parties of entry into force of PKU. | KOH-YPPON
Normal price according to claim. 14/01/71 mutual distributing TCU - the price of goods (works, services) determined by the parties, unless otherwise provided by GCC. So chyenom unless proven otherwise, it is believed that such regular price corresponds to market prices.
Note to 01.01.2013 p. Act n. 1.20 of Ukraine from 28.12.94 g. 334/94-VR "On Profit Tax", and from 01.01.2013 p. Earn century. 39 CLE "Methods for determination and the application of the normal price."
1) according to claim. 153.2.1 CLE income earned by the taxpayer from the sale of goods (works, services) related persons shall be determined in accordance with the contract prices, but not less than the normal prices for such goods, works, services, operating on the date of such sale , if the contract price for such goods (works, services) differs by more than 20 percent off the regular price for such goods (works, services).
2) in accordance mutual distributing with paragraphs. 153.2.2 CLE expenses incurred by the taxpayer in connection with the acquisition of goods (works, services) from a related party, determined by the contract prices, but higher than normal rates in effect on the date of such acquisition, if contract price for such goods (works, services) mutual distributing differs by more than 20 percent off the regular price for such goods (works, services).
Would be appropriate, in accordance mutual distributing with paragraphs. 153.2.4 CLE taxpayer costs incurred in the form of payment of interest on deposits, loans (financial leasing mutual distributing transactions), loans and other civil contracts mutual distributing with related parties of the taxpayer mutual distributing shall be determined in accordance with the rates specified in the contract, but not higher than normal interest rate on deposits, loans (loan) on the date of conclusion of the conventions.
Gains in accordance with paragraphs. mutual distributing 153.2.5 NKU, the taxpayer received as interest on deposits, loans (financial leasing transactions), loans and other civil contracts with related parties taxpayer is based on the interest rates specified in the contract, but not lower than normal interest rate on the deposit interest rate of the normal credit (loan) on the date of conclusion of the conventions.
Also note does not cover the costs, as provided for claims. 153.2.6 TCU, the costs of rewards mutual distributing or other incentives associated with these taxpayers to individuals if there is no documentary evidence that such payment was made as compensation for the actual service provided (hours worked). Thus, if the said documentary evidence of the costs chargeable to be the actual amount of payment, but no more than the amount calculated by the usual prices.
Also, expenses incurred in connection with the sale / exchange of goods, works, services connected with the taxpayer or persons tolling operations are recognized in an amount not to exceed the proceeds of such sale / exchange .
c) property acquired with the ground. mutual distributing Thus, if the immovable property (real estate) acquired by the taxpayer with the earth that is under such an object or a prerequisite for functional use of the property in accordance with the rules prescribed by law, subject to depreciation cost such immovable property. A value of this property is defined as the amount does not exceed the usual price, excluding the cost of land;
- Referring to the basic operations of nonprofit organizations from sale of goods, mutual distributing works and services that promote mutual distributing principles and ideas for protection had been created by this non-profit organization, and which are closely related to its principal activities and others.
Thus, related parties, mutual distributing in accordance with paragraphs. mutual distributing 14.1.159 CLE - legal entities and / or individuals, the relationship between them may affect the conditions or economic results mutual distributing of their activities or the activities of persons they represent and that meet any of the criteria listed below:
4) taxpayers - members of the association of enterprises regardless of its type and the legal form of that conduct their business activities through the formation of this association.
First, ownership, directly or through related persons and / or entities share (eral resources, stake) in statutory funds of the taxpayer mutual distributing of at least 20 percent of the authorized fund of the taxpayer;
2) hold office of supervisory (supervisory) mutual distributing board, board and other supervisory mutual distributing or executive bodies taxpayer persons who already hold one or more of the positions in the other entity;
3) the head of office, deputy head of the village

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