At this time it required the application does not has the ability to exceed 12 months, and the initial price must be the most 40 thousand rubles. (Section 1, Art. 256 Tax Code). This asset is written off in accordance costs means depreciation. The initial price of the principal means acquired by the taxpayer for free, oriented as the amount at which an asset is estimated in agreement with Fri 8 notes 250 of the Tax Code, there is a basis of market rates.
Information about the cost required to be proved by the taxpayer – the recipient of wealth (of cases, services), documentary or independent evaluation of the route. If desired period of wealth most 12 months, but the price of its least 40 thousand rubles., it does not admit the principal means and not subject to amortization. The price of the object such costs are written off at the same time as you type in use. FISCAL PRACTICE provided if the main economic department has come to the conclusion that the price for free from the founder of acquired wealth does not exist has the ability to integrate into the cost diminish the tax base according to tax revenue, because the taxpayer did not fulfill the costs of purchase of the wealth. This world-Ministry of Finance according to the least surprising yardstick. Since the experts at department does not just say, if a taxpayer acquires if free from the single most important drug of the founder, then the receiving party is perceived to tax accounting as depreciable wealth according to market price. And he credited the reward in the generally established routines (Ministry of Finance letter of 28.04.09 03-03-06/1/283).
Note 256 of the Tax Code does not cover practically no restrictions according to classification as depreciating richness of the main tools that have been transferred to the taxpayer in the property free of charge and does not integrate them into finance under subparagraph 11 pt 1 notes 251 of the Tax Code. Divide the transaction and the courts *. * See, for example, an order FAS North Caucasus Military District of 22.02.07 F08-737 / 2007-290A (the value of the RF from 18.06.07 7092/07 denied the transfer of the case provided in the Presidium of the Russian Federation). Let us try to navigate, why Ministry of Finance so favorably disposed to the account in the cost price of purchased free of the main (means depreciation), but beside a cost accounting in the price of the wealth, if it does not admit the principal means.