In this article the explanation is given to agricultural enterprise about taxation of the income of sale of the inherited share and the personal income tax.
The agricultural enterprise redeems a property share from the individual who has inherited it.
Whether it is possible to hold in that case from this individual of the personal income tax, applying a privilege provided by subitem 4.3.18 of the Law No. 889?
Taxation of the personal income tax of the income of the individual from prodazhi a property share depends on how it received this share in a property.
It follows from norm of subitem 4.3.18 of the Law No. 889, soyoglasno which the structure of the total monthly or godoyovy taxable income of the taxpayer doesn’t join, in particular, the sum of the income of an otchuzhyodeniye of property shares, directly poluyochenny to them in a property in the course of privatization according to standards of the ground legislation.
In our situation the individual received an imushcheyostvenny share not as a result of privatization, and on a nasledyostvo. That is in that case the main thing usyolovy for application of the above-stated privilege isn’t carried out.
Therefore, agricultural predpriyayoty, redeeming the property share inherited by the individual, is tax agenyoty which is obliged to add (on a rate 15 %), to hold and pay in the personal income tax budget from a name and at the expense of such individual – the seller of a share.
(On Balans-Agro newspaper materials).