Finance 2024, November

You can pay the state fee for closing an individual entrepreneur by bank transfer and cash. The main thing is to know exactly the details of the tax service, because each region has its own. You can check the details on the website of the Federal Tax Service or contact the tax service at the place of registration

Despite the complexity of accounting, the general taxation system has a number of advantages over the simplified one: for example, there are no restrictions on the amount of revenue and the number of employees. Before moving from a simplified system to a general tax regime, it is necessary to bring accounting in line with the new rules and requirements

The income and expense book is a tax register that ensures the correct calculation of the single tax. Single tax payers applying the simplified tax system need to take into account the income and expenses used to calculate the tax base for calculating the tax and filling out the income and expense book

The book of accounting of income and expenses (KUDiR) is the main reporting form for an individual entrepreneur who works under a simplified taxation system. The KUDiR is requested by the tax authorities when conducting inspections of the work of an entrepreneur, therefore, filling out this form must be approached very responsibly

A loss is a negative result of the organization's business. His education is influenced by many factors, both external and internal. The loss of the enterprise must be reflected in the balance sheet at the end of the reporting year. Instructions Step 1 When compiling the balance sheet, remember that the arguments for the creation of losses in the organization are:

Contracts between organizations sometimes provide for advance payments. The main purpose of the advance payment is to ensure the fulfillment of obligations. Most often, the amount is 30 - 50% of the total amount, although there are times when the advance payment reaches 100%

Taxes are part of our life. We encounter them everywhere: buying things, receiving wages, paying for services. But this is present not only in the lives of ordinary consumers, but also in the lives of producers of goods and services. For companies and organizations, one of the most pressing issues is income tax

In the event of an actual absence of activity during the tax period, the payer of UTII has three potential opportunities: to submit a “zero” declaration for UTII, to submit a full-fledged “non-zero” declaration, or not to file one at all. The regulatory authorities hold three different points of view on this problem, and for each point of view there are official documents defending it

All honest taxpayers carrying out entrepreneurial activities pay a single tax on imputed income to the state budget. The completed declaration shall be submitted to the tax authority by taxpayers in electronic and printed form by the 20th day of the first month of the next tax period

Taxpayers, in particular individual entrepreneurs who have chosen the type of activity taxed by UTII, are required to report to the tax authority every quarter. For this, a special declaration is filled out. The form of this document has been developed and approved by order of the Ministry of Finance of the Russian Federation No

Enterprises using the simplified taxation system are required at the end of the reporting period to submit a declaration to the tax authority in the prescribed form. The USN form can be obtained from the tax office or downloaded on the Internet

An advance payment for any product, service or work is drawn up by an advance invoice, which must be filled out in accordance with Article 168 of the Tax Code of the Russian Federation. All invoices are strict reporting documents, and their registration is recorded in the sales ledger

The tax multiplier is a negative coefficient that shows the change in national income depending on the change in taxes. An increase in taxes leads to a decrease in household income. The essence of the tax multiplier The so-called multiplier effects operate in the economy

All taxpayers can be divided into two large groups - residents and non-residents. Depending on the category, their tax status and tax liability are determined. The procedure for classification as tax residents Since January 2007, individuals have been granted tax resident status under the new rules

From 2015, new rules for calculating property tax come into force. They caused a great public outcry, because according to them, the amount of property tax for individuals should increase significantly. New rules for calculating property tax for individuals From 2015, property tax will be calculated based on the cadastral, not the inventory value of the property

Many accountants have trouble writing off advertising costs. The fact is that some of them cannot be clearly defined for non-standardized purposes of taxation. As a result of incorrect determination of advertising costs, the company may have a conflict with officials, or lawsuits may appear

The law determines the situations when it is possible to return the paid state duty. Such cases and the procedure for returning are determined by Article 333.40 of the Tax Code of the Russian Federation. This is possible in case of overpayment, return of the application, or in the event that the payer of the duty refused to perform a legal action, the court refused to consider the application, complaint, and the proceedings were terminated

Accounting for income tax calculations must be made in organizations in accordance with the norms of PBU 18/02. At the same time, there are features of the reflection in the accounting of the overpayment to the budget for this tax. Instructions Step 1 Make in accounting the transactions for the calculation with the budget for income tax:

There are organizations that have their own subdivisions. In this case, they must pay taxes according to a certain scheme and in accordance with their specification. It is necessary - tax declaration; - constituent documents of divisions

Moscow Inspectorate of the Federal Tax Service No. 13 (IFTS 7713) belongs to the Office of the Federal Tax Service for the city of Moscow and is located at 9, Zemlyanoy Val Street. Tax Inspectorate No. 13 serves the regions of the Northern Administrative District, works with individuals and legal entities, including on the issues of filing tax returns, calculating and paying taxes, providing extracts from the Unified State Register of Legal Entities / EGRIP, the procedure for a

Moscow Inspectorate of the Federal Tax Service No. 9 (IFTS 7709) belongs to the Office of the Federal Tax Service for the city of Moscow and is located at Marksistskaya street, 34, building 6, but the reception is carried out at Volgogradskiy prospect, 42, building

The service of legal entities and individuals registered in the North-Eastern District of the capital is provided by the IFTS No. 15 for Moscow. The list of services provided by the organization includes: filing documents, providing comprehensive information on taxation issues, consultations, filing a tax return, connecting a personal account on the official website of the Federal Tax Service of the Russian Federation

Moscow Inspectorate of the Federal Tax Service No. 17 (IFTS 7717) belongs to the Office of the Federal Tax Service for the city of Moscow and is located at 3-ya Mytishchinskaya Street, 16a. Tax Inspectorate No. 17 works with individuals and legal entities, including on the issues of filing tax returns, calculating and paying taxes, providing extracts from the Unified State Register of Legal Entities / USRIP, the procedure for applying CCP

Moscow Inspectorate of the Federal Tax Service No. 16 (IFTS 7716) belongs to the Office of the Federal Tax Service for the city of Moscow and is located at ul. Malygina d. 3, bldg. 2. Tax Inspectorate No. 16 serves Alekseevsky, Babushkinsky, Losinoostrovsky, Rostokino, Sviblovo and Yaroslavsky districts of the North-Eastern Administrative District, works with individuals and legal entities, including on filing tax returns, calculating and paying taxes, providing extracts from t

Moscow Inspectorate of the Federal Tax Service No. 7 (IFTS 7707) belongs to the Office of the Federal Tax Service for the city of Moscow and is located at 9, Zemlyanoy Val Street. Tax Inspectorate No. 7 serves the Tverskoy District of the Central Administrative District, works with individuals and legal entities, in including on the issues of filing tax returns, calculating and paying taxes, providing extracts from the Unified State Register of Legal Entities / EGRIP, the proce

Moscow Inspectorate of the Federal Tax Service No. 8 (IFTS 7708) belongs to the Office of the Federal Tax Service for the city of Moscow and is located at B. Pereyaslavskaya Street, 16. Tax Inspectorate No. 8 serves the Meshchansky District of the Central Administrative District, works with individuals and legal entities, including on the issues of filing tax returns, calculating and paying taxes, providing extracts from the Unified State Register of Legal Entities / USRIP, the

Contacts IFTS 36 for Moscow Single telephone number of the Federal Tax Service. Works throughout Russia. Free. 8-800-222-22-22 Reception of the chief of inspection No. 36: +7 (495) 400-00-36; +7 (495) 400-30-52 Hot line telephone for individuals and individual entrepreneurs:

Moscow Inspectorate of the Federal Tax Service No. 14 (IFTS 7714) belongs to the Office of the Federal Tax Service for the city of Moscow and is located at 2 Botkinsky Proezd, 8, bld. 1. Tax Inspectorate No. 14 serves the Airport, Begovoy, Savelovsky and Khoroshevsky districts of the Northern Administrative District, works with individuals and legal entities, including on the issues of filing tax returns, calculating and paying taxes, providing extracts from the Unified State R

Since 2011, the Order of the Ministry of Finance of the Russian Federation came into force, according to which enterprises, individual entrepreneurs are required to fill out tax registers for personal income tax. They are compiled for each employee of the company and stored for at least four years

According to article 80, paragraph 2 of the Tax Code of the Russian Federation, you can send reports on income and expenses by mail. Declarations are sent only by valuable letter with a list of attachments confirmed by the post office employee

After the approval of the annual accounting report, accountants are faced with the need to calculate and accrue dividends. At first glance, this procedure is quite simple, but it is necessary to take into account a number of subtleties and conditions that do not fit into the accepted framework of accounting

It is probably difficult to find a taxpayer who would not be afraid of an on-site tax audit. It means that the company has come under the scrutiny of the tax authorities and there is a chance that large penalties will be charged. In order for this event to pass without large losses, it is necessary to properly meet the tax inspectors and conduct an inspection

The tax authorities decide on the need for an on-site inspection at the enterprise based on certain criteria. In this regard, in order to avoid such a nuisance, it is necessary to know the basic requirements of the tax authorities and not go beyond the established framework

Every accountant knows that the company's expenses for payment of various services are the object of close scrutiny by the tax office. In this regard, it is necessary to carefully check all documents and justify your costs in order to reflect the services in tax accounting

Tax accounting includes information that is collected and summarized in accordance with the requirements of current legislation in order to determine the tax base. Any income or expense of cash and other material resources must be recorded. This is necessary for the formation of the most complete information about what kind of economic activity the organization conducted during a certain period of time, what income it received

The visit of tax officials is not the most pleasant event, but it can bring a minimum of problems if you prepare for it correctly. It is equally important to choose the most appropriate behavior model in order to avoid problems arising. The main features of behavior during a tax audit The most common mistake that taxpayers make is pointing out the inspector's mistakes before making an inspection decision

Standard tax deductions and the procedure for their use are established by the current tax legislation of the Russian Federation. Such deductions are provided to beneficiaries, as well as to parents, guardians and trustees. Standard tax deductions, their types, procedure for use are fixed in article 218 of the Tax Code of the Russian Federation

Until 2017, it was impossible to pay tax for another person. It was not even possible to pay for it using a card whose data does not match the data of the taxpayer. But at the beginning of 2017, the situation changed. Since January 2017, the Tax Code has allowed taxes to be paid for third parties, for organizations and individual entrepreneurs

Tax credits for treatment or drug purchases are social deductions. Therefore, you can get a discount if you fill in and prepare the documentation correctly. What documents are needed, what to take from the clinic and where to carry it all? What to do to get some of the money back for treatment There are three important points, the implementation of which can guarantee the return of some of the money:

The tax program allows the state to build roads, schools and invest in health care. Tax deductions are one of the sources of the Pension Fund and innovative programs. However, for business they are a serious expense item. How not to overpay taxes?