Moscow. June 24. INTERFAX.RU – The obligations of Russian limited liability companies (LLCs) to pay a share to their foreign participants, who withdrew or were excluded by a court decision from the company’s participants in 2022, terminated in 2022, will not be taken into account when determining the tax base. At a meeting on Friday, the State Duma Committee on the Budget recommended that such an amendment be adopted as a basis.

This amendment to the government bill No. 136059-8 was proposed by Olga Anufrieva, deputy head of the State Duma Budget Committee.

The amendment expands the list of tax-exempt LLC income. Additions are proposed to be made to subparagraph 21.5 of paragraph 1 of article 251 of the Tax Code of the Russian Federation, which appeared in the code in March of this year. At that time, companies were allowed not to include in the income tax base income from loans and credits forgiven by foreign creditors issued before March 1, 2022.

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