Article 39. Sale of goods, work or services

Article 39. Sale of goods, work or services

 
1. The sale of goods, work or services by an organization or individual entrepreneur shall be recognized as transferring on a paid basis (including the exchange of goods, work or services) the right of ownership of goods, the results of work performed by one person to another person, and the provision of services by one person to another person , and in the cases provided for by this Code, transfer of ownership of goods, results of work performed by one person to another person, provision of services by one person to another person - without delivery Good basis.

(as amended by the Federal Law of 09.07.1999 N 154-ФЗ)

2. The place and moment of actual sale of goods, works or services shall be determined in accordance with part two of this Code.

3. Not recognized as the sale of goods, works or services:

1) the implementation of operations related to the circulation of Russian or foreign currency (except for the purposes of numismatics);

2) transfer of fixed assets, intangible assets and (or) other property of an organization to its assignee (assignees) upon reorganization of this organization;

3) transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main authorized activities not related to entrepreneurial activity;

(paragraph 3 is introduced by the Federal Law of 09.07.1999 N 154-ФЗ)

4) transfer of property, if such a transfer is of an investment nature (in particular, contributions to the charter (joint-stock) capital of business companies and partnerships, contributions under a simple partnership agreement (joint activity agreement), investment partnership agreement, share contributions to cooperative mutual funds) ;

(as amended by Federal laws of 09.07.1999 N 154-ФЗ, dated 11.28.2011 N 336-ФЗ)

4.1) transfer of property and (or) property rights under a concession agreement in accordance with the legislation of the Russian Federation;

(Clause 4.1 is introduced by the Federal Law of 30.06.2008 N 108-ФЗ)

5) transfer of property within the initial contribution to a participant in a business company or partnership (its successor or successor) upon withdrawal (disposal) from a business company or partnership, as well as during the distribution of property of a liquidated business company or partnership between its participants;

(as amended by the Federal Law of 09.07.1999 N 154-ФЗ)

6) transfer of property within the initial contribution to a participant in a simple partnership agreement (joint activity agreement), investment partnership agreement or his successor in case of separation of his share from the property owned by the parties to the agreement, or the division of such property;

(as amended by Federal laws of 09.07.1999 N 154-ФЗ, dated 11.28.2011 N 336-ФЗ)

7) the transfer of residential premises to individuals in the houses of the state or municipal housing stock during privatization;

(as amended by the Federal Law of 09.07.1999 N 154-ФЗ)

8) seizure of property by means of confiscation, inheritance of property, as well as the transfer to the ownership of other persons of ownerless and abandoned things, ownerless animals, finds, treasures in accordance with the norms of the Civil Code of the Russian Federation;

(as amended by the Federal Law of 09.07.1999 N 154-ФЗ)

8.1) expired on January 1, 2017. - Federal Law of 30.07.2010 N 242-FZ;

8.2) transfer of property by a nominal owner to its actual owner, if such property and its nominal owner are indicated in a special declaration submitted in accordance with the Federal Law "On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts Russian Federation";

(Clause 8.2 is introduced by the Federal Law of 08.06.2015 N 150-ФЗ)

9) other operations in cases provided for by this Code.

(as amended by the Federal Law of 09.07.1999 N 154-ФЗ)


Consultant Plus: note.

Art. 40 from 01.01.2012 applies exclusively to transactions whose income and (or) expenses are recognized in accordance with Ch. 25 to the indicated date.