Finance 2024, November
Currently, many accountants experience difficulties in making payments for personal income tax in the presence of a separate subdivision. The fact is that there is no clear directive in the legislation, and the Ministry of Finance and the Federal Tax Service advise different methods
The declaration of income is filled out and submitted to the tax office by both legal entities and individuals. It must be accompanied by documents confirming income. And if a taxpayer claims a tax deduction, then documents on the declarant's expenses are submitted along with the declaration
Current legislation allows you to submit tax reports in three ways: take it to the inspection in person (or transfer it with an authorized person), send it by mail or submit it via the Internet. Any entrepreneur or legal entity has the right to choose the option that it considers most convenient for itself
If the taxpayer discovers the fact of overpayment for any tax, he has the right to submit an application to the tax authority with the requirement to offset this amount against payment of another tax or transfer it to the current account of the enterprise
An individual who receives income through a tax agent (salary and various remuneration under civil contracts) may experience an overpayment of taxes if he has the right to a tax deduction. This is the name of the part of income that is exempt from tax by law
The balance sheet reflects the value of the property and liabilities of the organization as of a certain date. When drawing up this document, it is also necessary to reflect the calculations of taxes and fees to the budget and extra-budgetary funds
In accordance with the Federal Law of the Russian Federation of July 27, 2010, No. 229-FZ, an invoice can be drawn up and issued on paper or in electronic form. In electronic form, invoices can be capitalized only if there is a written agreement between the parties and the necessary equipment for the transfer and receipt of documents
Individuals are legally required to pay transport tax annually. They are informed about this by the tax inspectorate, which every year sends them forms with the calculation of the transport tax. The Tax Code does not introduce a single transport tax rate across the country
The presence of an object of taxation is an important basis for the emergence of the obligation to pay tax. The transactions for which VAT must be paid are determined by the Tax Code of the Russian Federation. Value added tax is payable if an organization is engaged in one or more of the following activities:
Determination of the customs value of goods is a key point for calculating customs duties and other payments in the implementation of foreign trade activities. The methods for its determination are strictly regulated by the customs code of the Russian Federation
Taxes, fees and duties that are levied on the buyer of goods and services are included in indirect taxes. The main category of indirect taxes includes income tax, customs duties, land tax, VAT, etc. The peculiarity of indirect taxes is that it is impossible to evade them, because they are already included in the cost of goods or services
In 2011, some changes were made to the legislation, according to which the calculation of sick leave is now carried out according to new rules. In some cases, a sick leave can be calculated according to the minimum wage. Instructions Step 1 Starting in 2011, the employer is obliged to pay for the first three days of the employee's illness instead of the two, as it was before
The use of a simplified taxation system makes it possible to reduce the tax burden on small businesses and make it easier for them to maintain accounting records. The STS is charged on a quarterly basis and depends on the accepted object of taxation
Enterprises, organizations and individual entrepreneurs that pay taxes to the state budget under the simplified taxation system submit a completed declaration to the tax office. Such a declaration must be submitted every period following the reporting period
In order to carry out economic activities, the heads of organizations are forced to purchase goods from other counterparties. The concept of "commodity" means some material stocks that are necessary for subsequent resale, thus they are the subject of labor
In the process of financial and economic activities, enterprises bear costs - tangible and intangible resources expressed in monetary form, used for a certain period for the implementation of statutory goals and objectives. In practice, costs are often equated to costs, but there are significant differences between them that affect the order of their reflection in accounting and write-off
Nobody is immune to mistakes. The same applies to accountants when calculating income tax and filing a tax return. In order to avoid penalties, it is necessary to make all the necessary corrections and changes in time and submit an updated declaration within the time limits established by paragraph 1 of Art
In the event of a reorganization of an enterprise, the chief accountant is faced with the need to correctly distribute property between the newly created companies. First of all, a separation balance sheet is drawn up, which reflects all assets and liabilities transferred by different shares to the successor firms
The form of the report on personal income tax (personal income tax) for the past year is the 3NDFL declaration. It must be filled out by individuals who received income not through a tax agent or who wish to receive a tax deduction, as well as entrepreneurs who are payers of personal income tax
The sale of property does not in all cases mean the need to pay tax and fill out a declaration. If you have owned it for more than three years, you do not need to submit a declaration. Otherwise, declaring income cannot be avoided, but it is not as difficult as it might seem
If an error is made in the calculation of taxes, there may be an arrears in the payment of these amounts to the budget. So that this fact does not lead to the formation of penalties and penalties, it is necessary to make corrections to the declaration in due time and pay the debt
Enterprises using a simplified taxation system are exempted from the need for accounting, which is established by Article 4 of Federal Law No. 129-FZ "On Accounting". At the same time, the organization is obliged to keep a continuous record of fixed assets on the balance sheet, regardless of the applicable taxation
Car tax, or vehicle tax as defined in the Internal Revenue Code, must be paid by every car owner. To calculate it, you need to multiply the vehicle tax rate in force in your area for a car of your capacity by the number of horsepower. Instructions Step 1 If you are an individual, you can simply wait for the tax office to calculate the tax for you, since the tax authorities themselves calculate the amount of tax for individuals
Value added tax is a necessary indirect tax, a form of withdrawal to the budget of a certain part of value added, which appears at all stages of production of goods. The tax is calculated specifically for each of the rates used. VAT paid on the purchase of non-taxable goods is not deductible
Nobody is immune to mistakes. This also applies to an accountant who calculates VAT payable to the budget. Incorrect calculation can lead to tax arrears, which will entail the accrual of interest. In order to avoid on-site tax audits, it is necessary to independently calculate the amount of the penalty and pay off at the same time as paying off the tax debt
In the course of the economic activity of the organization, namely, during accounting, the following situation may arise: when recognizing income or expenses, the accounting amounts differ from the tax one. This can arise from the application of different depreciation methods
To receive deductions that are provided by the state budget to persons paying personal income tax, a declaration is drawn up. The form of the document is approved by the bodies of the Federal Tax Service Inspectorate of Russia and is unified
The unified tax on imputed income (UNDV), popularly called "imputation", is a tax regime established by law, in which the taxable base is fixed, and its size depends on the type of business of the entrepreneur. Instructions Step 1 Thus, if the type of activity of an entrepreneur falls under the types established for payers of UTII, then this is a very advantageous advantage
Reversal of VAT is required if corrections are made to the primary documents after the registration of the defective document in the purchase book. If the error was discovered earlier, then there is no need to reverse the VAT. Instructions Step 1 If you find an error in the invoice, ask the supplier of goods or services not to correct it, but to replace it with a document in which all the data will be correct
In the event of an error in the VAT or income tax return, the company may expect the tax inspectorate to charge penalties and organize an on-site inspection. To avoid such unpleasant consequences, it is necessary to correct the shortcomings in time by submitting an updated declaration
We all make mistakes sometimes. Cases of filling out the balance sheet are no exception. So, inaccuracies can be made due to inattention, as a result of a malfunction of computer technology, or due to incomplete information. Errors can be local (with distortion of information in one accounting register) or transitory, when the error is automatically recorded in several accounting registers
In the accounting statements, there are typos, inaccuracies in calculations, errors that occurred as a result of software malfunctions or caused by the incompetence of an employee. In this regard, business transactions are reflected inaccurately, the reporting may be distorted
Being an experienced accountant can make mistakes. You could incorrectly reflect this or that business transaction, calculate the tax base with an error. Accounting flaws and negative consequences can be minimized. The order in which fixes are reflected depends on the timing of the error and its nature
Value added tax on revenue is an indirect tax that is imposed on the amount of goods or services sold by an enterprise. The calculation of this value is a rather laborious and requiring attention process, therefore in large enterprises this responsibility is assigned to a separate accountant
Imputation or unified tax on imputed income is a system of taxation for certain types of entrepreneurial activity. This system determines taxable income not according to actual profit, but according to imputed income, which is calculated according to a specific formula established by officials
From the tax office, you can return the overpaid amount of taxes for the reporting period, as well as receive standard, professional, social and property deductions, if the previously due amount was paid by the taxpayer as income tax. It is necessary - application
When selling an apartment, you must pay 13% of the value of the property. This obligation, according to the Tax Code of the Russian Federation, applies to citizens who have owned the transferred housing for less than 3 years. If you owned an apartment for more than this period, you are exempt from paying personal income tax
As you know, received advances are subject to value added tax, and after the sale of the amount of VAT paid from the prepayment are accepted for deduction. However, in certain cases, it is possible not to pay VAT payments from an advance on completely legal grounds
Income tax is calculated based on the profit that is received from the result of the financial and economic activities of the organization and is reflected as income tax expense. The reflection of profit in the statement of financial activities for the reporting period is referred to as accounting profit
For registration of an individual entrepreneur, you must pay a state fee of 800 rubles. You can pay for it at any branch of Sberbank of Russia or via the Internet. Be sure to save the payment document, if necessary, print it from the Internet bank, because it should also be submitted to the tax office