Tax after the sale of imported pictures as KC

[vg_edger]

Natural person has imported picture , purchased at auction in London for 1 million rubles. The film was declared on form TD -6 as KC. Accordingly, no duty on imports not paid. A month later, the owner sold it to a picture of an antique store in Moscow for 2 million. What tax thus should be paid ? For what amount? Since the total amount of sale or on the difference between the buying and selling?

[манна]

Since the difference ( 13%- income tax nat. Persons).

If an item is not KC and the fee was paid , the fee is not likely to be taken into account when calculating the tax base, ie paying too with the difference between buying and selling.

If you own the thing for more than 3 years (ie, bought at an auction three years ago, and have imported a month ago ), then do not pay sales tax (either for cultural or for no cultural value ).

[vg_edger]

Сообщение от Manna

C difference (13%- income tax on nat. Persons).

Thank you very much for the detailed explanation!

But the import of KC it is subject to the legal person duty-free, or in this case automatically goes to the duty + VAT?

[манна]

vg_edger, where we came across that in respect of duties with KC individuals and legal entities have the same rights.
But I'm not sure.
Better check.


But the VAT legal entity gets precisely.