Calculation and payment of PERSONAL INCOME TAX when selling shares, received by the taxpayer in connection with reduction of the Charter capital of a company

Paragraph 4 p. 13 art. 214.1 code provides that in case the issuing bank was exchanged (conversion) of shares, the shares received by the taxpayer as a result of the Exchange (conversion), as documented expenses of the taxpayer costs are recognized on acquisition of shares owned by the taxpayer before they exchange (conversion).