So far unallocated metal accounts (CBO) were virtually the only means of accumulating personal savings in gold or silver, not taxable. Performing any operations with bullion, banks are required to maintain VAT at 18%. This tax is not taken in transactions with investment coins, but the difference between the sale and purchase price rarely falls below 15-20%. Golden publicans. As published on the official website of the tax agency explanation states that the revenues derived from the increased value of the precious metal in the world market, paid under the contract of bank deposit therein, shall be taxable in full. At the same time the Federal Tax Service does not explain at what rates (usually 13% or 35 per cent fixed for the receipt of income on deposits) to pay tax and how to consider the basis for its calculation. If you accept the agreement OMC bank deposits, then, logically, the ruble income at a rate not exceeding the established accounting plus 5 percentage points, is not taxed. Or it is necessary to equate the impersonal metal to personal property and collect 13% of all the proceeds from its sale. But then the citizen can not pay the tax if such property owned by more than three years, as well as reduce the taxable amount to 250 thousand rubles. The result is that with most of the operations with OMC citizen must pay taxes even with the "increase in the value of precious metal in the world market", but with almost the entire amount received for selling it (when you close an account). The rate of slightly less than the VAT, but still many times reduces the profitability of investments in depersonalized gold, silver, platinum or palladium. Stating the obligation of citizens to pay taxes, the fiscal office, apparently, not very decided, as it should. Drafting Request "F." Federal Tax Service was considered almost a month, after which officials said that the explanation of the issue of payment of tax on incomes is not in their jurisdiction. According to the respondents of tax consultants, owners of local self-government must still pay the tax, but only with the actual "profits" - the difference between the amounts received from the sale and paid when buying the metal. "However, there is a difficulty in the application of this deduction, referring not just to precious metals, but also any other types of property in respect of which does not occur any registration actions - believes Aleksey Kulikov of the Agency's tax attorneys. - Specifies the situation: the citizen finds three of the acquisition of the precious metal of one kind at various times: 500 grams to 1,000 rubles, 500 rubles to 1300 grams and 500 grams to 1600 rubles per gram. Later, he sells 800 grams of metal to 1500 rubles, which gives rise to taxable income of 1.2 million rubles. The taxpayer has the right to use property in the amount of the deduction actually incurred. But when he got together in 1500 grams of the metal, and sold 800 grams, what kind of program the time of acquisition have been alienated? "At the same time the legislator to resolve this issue for various securities transactions. No direct regulations, according to lawyers who give the taxpayer the right to use any reasonable method of cost. For example, the average cost method, FIFO (first sale price of money is deducted first purchase), LIFO (first sale at the price of the last purchase) or others responsible for all investor. It is unlikely that such calculations, as well as possible conflicts with the tax agency manageable easy to depositors. Credit organizations, working with CBOs themselves shy away from resolving the issue of payment of taxes: "We as a bank, active in the market CBOs, warn their customers that do not favor a tax agent, - the press service of VTB 24. - Because the owners of such accounts must provide their own appropriate declaration and pay the tax on income of individuals. " Despite this, financial experts believe the prospects of the market in the MLA. Thus, according to Elena Novikova, lead management cards, fees, savings and investment products "Absolut Bank", "the requirement of a fiscal authority for payment of tax is unlikely to cool the ardor of investors": "The payment of income tax by demonstrating the positive results of investing - a common practice , are understood by most investors. Quotes of the precious metals in the medium and long-term exhibit strong growth, which also affects the attractiveness of the metal accounts. All these advantages suggest that the market every year MHI will continue to grow, and the number of credit institutions, offering its customers use this service will only increase over time. " At the same time Vice President Michael Joffe VTB24 not hide, both positive and negative aspects of impersonal accounts: "If you buy physical gold or silver bullion to pay value added tax, and then watch over the preservation of the ingot or spend money to rent safe-deposit box. Or own nerves when bullion is stored at home, and therefore at risk of theft. Impersonal metal accounts are deprived of all these drawbacks. But the funds denominated in precious metals on impersonal accounts not included in the program to protect the Deposit Insurance Agency "- he admits. In addition to the lack of government guarantees and the risk of tax claims, there are other risks that threaten the owner of the MLA. For example, commissions on transactions and prices do buy / sell that right to arbitrarily establish a credit institution. The client can not go to another bank, and, as in the situation with bars, take a depersonalized gold metal at an affordable price. Or take it abroad. Wanting to close the account, he would have to agree to the terms dictated by the bank in question. And it is possible that tomorrow the same gold will be priced at two thousand dollars per ounce, and purchased - for one.