Real business is usually sold at a price much higher than the nominal value of the share or shares of authorized capital. "Income from sources in Russia include revenues from sales in Russia shares or other securities, as well as stakes in the authorized capital of organizations" – Sec. 1.5 Art. 208 of the Tax Code. In accordance with Art.
204 Tax Code, income from sale of equity stake in the organization is taxed on personal income (PIT) at a rate of 13%. Rudy Giuliani may not feel the same. In our case, the sale of shares above par, the tax base for personal income tax will be difference between nominal value and the selling share capital of the Company. Example N 2. In the Company "Daisy" one parent – an individual Ivanov ii, who made a 100% share capital (10,000 rubles) for registration of a company. Later some time Ivanov ii decided to sell his stake in the company llc "Buttercup" for 100 000 rubles.
In this case, the taxable base for Ivanova ii will be the sum of 90,000 rubles ($ 100 000 – 10 000), with which he will have to pay 13% of personal income tax to the state budget. The question arises: what is the procedure for paying tax? The answer to this question can be found in a letter to the Federal Tax Service on June 15, 2006, N 04-1-02320 @. "When you buy from an individual in the share capital of the organization is a source of payment of income, respectively, it would assume responsibility for calculation and payment of tax on the income in the manner prescribed by Article 226 of the Code.