How to increase net assets

Representatives of the executive branch, initiating changes in the tax system, traditionally affect the work of companies. Recently, difficulties have been caused by the procedure established by officials for calculating the value of net assets in joint-stock companies. It is sometimes difficult to comply with. Understand the ratio of assets to liabilities, correctly evaluate equity to increase the desired indicator.

Instruction manual

1

If your company is part of a group of enterprises, then you can improve the net assets of the right company by combining the two firms. Keep in mind that an increase in an organization’s assets will entail a rapid increase in its liabilities. You can avoid this if the property is transferred as a universal succession. Both forms of reorganization are equally acceptable: mergers or acquisitions.

2

Legislative implementation is not the transfer of fixed assets or other property of an organization to its assignee in the process of reorganization of this company, in accordance with subparagraph 2 of paragraph 3 of Article 39 of the Tax Code of the Russian Federation. As a result: a company that received property in the process of reorganization does not contribute its value to income, in accordance with paragraph 3 of Article 251 of the Tax Code. The assignee may include in the item of its expenses expenses and losses (incurred prior to the reorganization date and not included in the income tax base) of the reorganized units.

3

The successor company may claim a deduction of the amount of VAT previously presented or paid by the reorganized company. Please note that the indicated amounts should not be deducted by the transformed company before the start of the reorganization. In addition, such amounts must be reimbursed by the transformed company in accordance with Article 176 of the Tax Code, but not returned before the reorganization.

4

The host organization will receive, in addition to the assets of the company being restructured, its obligations and pay taxes and penalties for the latter. Therefore, before deciding on a company reorganization, evaluate the obligations.

5

Increase your assets with the help of investing, but do it only when the company does not have enough own funds. Try to increase the share capital or seek financial assistance from shareholders. An additional contribution of investors to the authorized capital in the form of property and money is considered an investment, from the point of view of taxation. The transfer of property as an investment is not considered a sale in accordance with paragraph 4 of Article 39 of the Tax Code.