08.02.09

If a company loans money to its parent company, and if the debt is later waived and the credit obligation forgiven, these funds are not counted towards the profit tax base. As the Ministry of Finance in Letter # N 03-03-06/1/728 from December 31, 2008, the Tax Code of the RF does not contain provisions for forgiven debt as non-operational income.

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Source: Российский налоговый портал