The tax period of the organization depends on the taxes that it must pay. This, in turn, depends on the taxation system applied by it (general or simplified) and a number of other factors, for example, the presence on the balance sheet of assets such as real estate and transport, from which the corresponding taxes are paid. In most cases, the tax period is a calendar year, but there are also difficult situations.
It is necessary
- - Tax Code of the Russian Federation;
- - information about the date of state registration;
- - information about the liquidation of the organization (if necessary).
Instructions
Step 1
Determining the tax period for a newly created organization causes a lot of difficulties. None of them can be registered on January 1 (this day in the registering authorities, that is, tax inspectorates, is not working by law). However, tax legislation gives a clear answer: the tax period for such firms is considered from the date of establishment, which is dated the certificate of state registration, until December 31 of the year of the establishment of the enterprise.
Step 2
Difficulties often arise in determining the tax period for liquidated or reorganized firms. In such cases, it begins, as usual, on January 1 of the current year and ends with the date of liquidation or reorganization, according to the relevant certificate.
Step 3
If the organization has existed for less than a calendar year, its tax period is limited to the dates of its foundation and liquidation or reorganization. Both are also determined by the relevant certificates issued by the tax authorities.
Step 4
If an organization is a payer of different taxes (their set depends on the taxation system and the composition of assets), each of them may have its own tax period: usually a year or a quarter. For each of them, it is spelled out in the Tax Code of the Russian Federation, where a separate chapter is devoted to each tax. Each chapter also stipulates who is the payer of a specific tax and under what conditions.
Step 5
If an organization was newly created, liquidated or reorganized, or has existed for less than a year, general rules can be formulated: after creation, the account goes from the date of origin to the end of the next tax period, and in case of liquidation or reorganization - from the beginning of the next period to the date of liquidation or reorganization. If the company was created and closed during one tax period for a specific tax, the border dates are the days of formation or liquidation or reorganization.
