The Reorganization System

 Imagine one fact that when the reorganization is terminated, the successor organization has the right to reduce the tax base by the amount of losses acquired by reorganized organizations until the reorganization. Undoubtedly, it is worth mentioning that such an order is provided in paragraphs 2-7 Fri 7 of Article 346.18 of the Russian Tax Code.

Changes in tax regimes Losses acquired with Accountants in Walsall the other tax regimes are not taken into account in the calculation of one tax. Conversely, the losses acquired during the implementation of the simplification are not recognized if the taxpayer has defected to the rest of the tax regimes.

And it is not even necessary to say that when changing the tax regimes, the existing losses are taken into account in the following way: - the loss, which was not taken into account in the calculation of income tax (was postponed to the future) before switching to simplification, the taxpayer will be able to take into account only the return on the general tax system; - a loss that was not taken into account in the calculation of one tax (was postponed to the future) before the transition to the general tax system, the taxpayer will be able to take into account only the deposit of the return on simplification. As strange as it may be, such an order is provided by paragraph 8 p 7 of Article 346.18 of the Russian Tax Code and explained in the letters of the Ministry of Finance of the Russian Federation dated January 28, 2011 No. 03-11-11/18, of October 25, 2010 No. 03-03-06/1/657.

Few people know what the situation is: whether it is possible, therefore, to write off the loss of the past years, if the organization (autonomous institution) applying simplification, changed the object of taxation Answer to this question depends on what object of taxation the organization applies in the period in which it plans to write off the loss.