Reduce The Tax Losses
The right to reduce the tax base of the current period for the amount of losses of the past years is granted only to those who pay a single tax on the difference between income and expenses (p. 7 p. 346.18 NK of the Russian Federation). It should be emphasized that the organization is deprived of this right to move to the "income" facility. Consequently, in those periods when the organization uses the object of taxation "income", it can not as if to write off the losses that occurred before the change of the object of taxation. If the organization changed the object of taxation to "income" and then again began to pay a single tax on the differences between income and expenses, the tax base of the current period can be reduced by the number of losses of the past years. Similar explanations are contained in the letter of the Ministry of Finance of The Russian Federation dated March 16, 2010 No. 03-11-06/2/35. You can take into account the losses of 2010...