From informed circles it became known that yesterday in legal
management of the state tax inspection of a city of Moscow have arrived
documents from cassation board of arbitration court of capital about a deviation
submitted firm MMM of the appeal. Firm MMM is not agreed with
results of the certificate schetnoj the checks, prepared by experts tax
inspections. The information on board session has published on October, 9th. As well as
it was promised, today the correspondent tells about it more in detail.
the decisions which have Arrived in tax inspection of cassation board
arbitration court of Moscow have left without changes of definition Moscow
arbitration court. Thus refusal in acceptance claim
statements from joint-stock company MMM and entering into this association
the enterprises about a recognition of certificates schetnoj checks by the void has remained in force.
serious disagreements between tax service and joint-stock company MMM
have arisen in the spring of 1992 when management of Jugo - East district Moscow
the state tax inspection inspected firm MMM.
At check there was the disputable situation connected with receipt from
of co-operative society MMM on the settlement account of the enterprises, entering into association MMM,
sums of money in the form of the financial help. The tax inspector who has spent
check, has counted the arrived sums of the financial help as incomes from
vnerealizatsionnyh operations which are subject to the taxation in conformity
with article 2 of the Russian Law “ About an application order in 1991 on
territories of RSFSR of the law of the USSR ` About taxes from the enterprises, associations and
the organisations ` “ (operating at the moment of fulfilment of economic operations).
the tax inspector proved The decision that the enterprises which have received
the financial help, were the independent enterprises
Firm MMM has counted the certificate schetnoj checks void and has submitted in
the Moscow arbitration court the statement of claim in which has specified that considers
the certificate made by employees of management of Jugo - East district Moscow
the state tax inspection, “ unreasonable and contradicting
to the current legislation “. According to representatives MMM, under article
16 Laws “ About the enterprises and enterprise activity “ Relations,
connected with rendering of the financial help, are contractual relations and
do not generate the property right at a loan recipient. Therefore, as it is specified in
statement of claim MMM, “ temporarily used means from the party, loans,
an advance payment and other sources “ (to which, according to MMM, also concerns
the financial help) cannot serve as object of the taxation of the enterprise or
the citizen owning these means.
at the same time as experts of tax inspection have informed the correspondent,
by the law it is established that the relations connected with rendering of the financial help,
it is impossible to consider credit as at the moment of joint-stock company check
MMM and the enterprises of the relation entering into this association have not been issued in
conformity with the civil legislation. Better to say, at check
there was no credit contract between the enterprises receiving and
listing sums of money. The similar statement of tax inspection
cannot refuse a rationality.
According to the civil legislation, the obligatory sign of the loan agreement
(credit) considers a reflexivity received under the contract that to concept
“ the financial help “ which image does not approach.
however MMM has constructed the position not only on the statement about credit
character of the financial help, but also on contest of correctness of reference
the financial help to incomes from vnerealizatsionnyh operations. In claim
statement MMM it is noticed that reference received by enterprises MMM financial
to the help to vnerealizatsionnym to incomes contradicts the Ministry Instruction
the finance of the USSR from December, 29th, 1990 #145 “ About a calculation and payment order
the profit tax and separate types of income “. In the instruction it is specified that to
vnerealizatsionnym to incomes the incomes received from participation in
joint ventures, of property delivery in rent, dividends under actions and
other receipts which have been not connected with production (works, services) and
its realisation concern. However, tax inspectors at check of documentation MMM
have considered that the financial help just and concerns to so-called “ another
to receipts “ specified in this instruction.
As employees of tax inspection have informed, the State tax service
Russia in the letter from April, 15th, 1992 has proved actions
tax inspectors and has specified that the means received by enterprises MMM in
quality of the financial help from the organisations, entering into association MMM,
are subject to the taxation as a part of incomes from vnerealizatsionnyh operations.
According to the current legislation, the decision of the Moscow arbitration court
can be appealed against in the Supreme Arbitration Court of Russia. As it became known from
informed circles, firm MMM most likely and will arrive. However
experts of the Moscow tax inspection believe that the Higher arbitration
the court of Russia recognises their actions correct, “ as from a legal point
in actions of tax inspectors no infringements are present sight “.
VLADIMIR - IVANOV