Investments 2024, November
The taxation system of any state consists of different types of taxes and fees. The division of taxes into direct and indirect allows increasing their collection, and, therefore, contributes to filling the state budget and fulfilling its obligations to society
It is generally accepted that the crisis is the time for tightening the belts. However, if you strictly adhere to a number of recommendations and learn how to properly manage money, the devaluation of the ruble will not affect the quality of your life in any way
An explanatory note is one of the most important elements of annual accounting records. It should contain information about the activities of the organization, which is not described in other reporting documents. The information in the note helps to get a complete picture of the organization's financial position and the results of its activities for the designated reporting period
Modern technologies allow you to pay taxes using the Internet. This can be done from the current account of an entrepreneur or legal entity if there is a client bank or an individual's account, if Internet banking is connected to that. It is necessary - a computer
The bailiff is an authorized representative of the judicial executive power that collects any types of debts in accordance with Article No. 229-F3 of the Federal Law “On Enforcement Proceedings”. It is possible to recover money from the bailiff if he is inactive or missed the opportunity to make an inventory of the debtor's property
So that when changing the TIN there are no difficulties, you should familiarize yourself with the information about what documents you need to have with you. The Federal Tax Service provides for the possibility of submitting an application to change the taxpayer certificate via the Internet
Working citizens who pay personal income tax (PIT) have the right to receive a deduction for education, medical treatment, and the purchase of property. For this, a declaration is filled out, to which a package of documentation is attached. In parallel with this, an application is drawn up to the inspectorate to receive a deduction
Unable to provide free education to all citizens, the state is ready to compensate you for the cost of education a little in the form of a deduction from personal income tax. A trifle, but nice. To receive a deduction, you will have to submit a number of documents to the tax authority
Calculating the size of the property tax deduction is quite simple. It depends on the nature of the transaction, on the income from which you are entitled to the indulgence, and its amount. In many cases, this is the entire amount of the transaction specified in the purchase agreement, or the mortgage interest paid during the year
As stated in Clause 1 of Article 220 of the Tax Code of the Russian Federation, you and I have the right to a property tax deduction in the amount received from the sale of an apartment (if you have owned it for less than 3 years), but not more than one million rubles
In accordance with the Tax Code of the Russian Federation, a taxpayer can return part of the taxes paid if he bought real estate, spent money on his education or the education of children under 24, paid a large amount for treatment, or simply transferred an excessive amount of personal income tax
VAT is a value added tax, one of the indirect taxes in force in Russia. It is charged from legal entities, organizations and individual entrepreneurs when conducting various financial transactions, selling goods and raw materials. VAT 20% From January 1, 2019, all transactions on which a value added tax of 18% was charged are subject to 20% tax
What is included in the cost of a claim? How to determine the cost of a claim? Let's try to figure it out. Often before those who file a lawsuit, the question arises: what is the price of a claim? Some plaintiffs include legal costs in the price of the claim, while others include the state duty in it
As a rule, those people who want to buy real estate or make a major purchase need to get the maximum loan. After all, it is practically impossible for an ordinary citizen to accumulate funds to buy housing in Moscow. Instructions Step 1 In order to get a large loan, you need to choose a bank where the payment / income ratio is maximal
Typically, the goal of every business is to make a profit. When a company buys raw materials from suppliers and manufactures products, it will sell them at a new price or added value. Thus, value added is the value of newly created new goods
Most enterprises that are subject to the general taxation system are obliged to pay to the budget the amount of VAT, which is calculated on the value of the purchased goods. The procedure for calculating this tax is established by the Tax Code of the Russian Federation
The price of any product and service includes, in addition to the cost price, various taxes. One of them is value added tax or VAT. It is primarily indirect, formed with each new operation on a product or service. VAT can also be defined as a specific form of contribution to the state budget
When renting out or selling non-residential premises, the owner of the premises is obliged to pay taxes, the amount of which depends on the specific situation, including the amount of the transaction, the availability of the necessary documents and other factors
You should file a complaint with the tax office if you want to report any known violations of tax legislation by your unscrupulous partner, customer or competitor, or to appeal to a higher office on the illegal actions of a tax official against you
Most taxes are calculated for an ordinary citizen by the Tax Service of the Russian Federation or the accounting department of the enterprise where he works. Tax accruals made by tax authorities without the participation of a citizen are presented for payment on an individual basis
Any organization is required to pay advance payments of income tax by the 28th day of each month. All this should be recorded in the declarations for the reporting period in line 210. This paragraph indicates the amount of advances paid for the last month and the amount of monthly advance payments
The amount of value added tax is charged depending on the specific type of product and differs at the corresponding percentage rate. This type of tax is indirect, since it is not levied on the producer, but on the consumer of goods or services
Inventory accounting of inventory items must be carried out by each enterprise in accordance with the terms specified in internal legal acts, but at least once every three months, which are considered the reporting tax period. All surpluses found during accounting must be posted according to primary accounting documents and included in tax accounting as unrealized income
The biggest headache for an accountant is VAT. The slightest mistake in calculating and filling out a tax return can sometimes become fatal for a company, which is subject to large penalties and possible legal costs. To avoid these troubles, it is necessary to check the correctness of the VAT calculation
The easiest way to calculate the amount of state duty on a property claim is to use the online calculator located at http://www.kod-x.ru/polza/gpcalc.htm. However, you can do this on your own, relying on Article 333.19 of the Tax Code of the Russian Federation when applying to a magistrate or a court of general jurisdiction and 333
Personal income tax (PIT) is calculated as a percentage of the total income of individuals, less documented expenses. Declaring income (submission of the approved form 3-NDFL) is not only an obligation, but also the right to receive property and social deductions
According to the Civil Code of the Russian Federation, the buyer has the right to return the goods to the seller in the event that it does not comply with the terms of the contract or was found to be of poor quality. At the same time, a special procedure is established for reflecting this operation in accounting and tax accounting
Organizations paying taxes under the general taxation system must fill out a value added tax return. On received payments for the upcoming performance of work, services, supply of goods subject to this tax, you need to calculate an advance payment, which is reflected in section 3 of this declaration
Russian law is allowed to provide housing on a mortgage loan. People who have purchased an apartment on a mortgage can receive a property deduction. To do this, a 3-NDFL declaration is filled in and submitted to the tax service with a package of documents, the list of which can be clarified in the inspection
The company cannot do without personnel, and employees need to pay wages. Consequently, all employers are faced with the need to calculate salary taxes. If you do not want to be subject to penalties, then you are obliged to calculate and pay mandatory salary payments to budgetary and extra-budgetary funds in a timely manner
The unified imputed income tax is calculated on the basis of the basic profitability and the coefficients K1 and K2, which, as a rule, depend on the region in which the activity is carried out. In your tax office, you will need to purchase an imputed tax memo for your area
Every day people participate in contests, win lotteries, take their prizes from casinos. And according to article 228 of the Tax Code of the Russian Federation, each person who receives a prize must pay a certain amount, which is the tax on the income of an individual
Upon receipt of an apartment as an inheritance or under a donation agreement, the property is subject to personal income tax. To do this, a declaration is filled out, according to which a person confirms his income and pays tax. But in paragraph 18 of Art
Basically, taxes for citizens are paid automatically by employers. However, there are some tax levies that must be paid by individuals on their own. These include transport, property, land and other taxes, while their values may be different in different years
The unified social tax is a tax that existed before January 1, 2010. From 01.01.10, this tax was replaced by contributions to the Pension Fund and social insurance funds. If you need to calculate the unified social tax, follow the following algorithm
If the company has a loss or part of it, which in the current reporting period can be accepted to reduce the tax base, then its calculation is reflected in Appendix No. 4 to Sheet 02 of the income tax return. The procedure for filling out this document is regulated by Order of the Ministry of Finance of the Russian Federation No
When paying employees wages, the employer is obliged to withhold and transfer personal income tax (PIT) to the budget. When calculating, it is necessary to take into account the peculiarities of its accrual for different categories of citizens, as well as tax benefits established by Chapter 23 of the Tax Code of the Russian Federation
If you strictly follow the letter of the law, only personal income tax (PIT) is paid from salaries as of 2011. It is withheld by the employer from the amounts accrued to the employee and transferred to the budget. Additionally, the company makes contributions to various off-budget funds, but these are no longer taxes, therefore they deserve separate consideration
Applying a simplified taxation system (“income minus expenses”), the organization is faced with the turnover of fixed assets - some are acquired, others are retired. Depending on the nature of disposal, fixed assets are written off in different ways and the tax base is also affected in different ways
Taxpayers importing goods are obliged to submit to the tax inspectorate within the prescribed time frame the corresponding VAT return. At the same time, the procedure for filling out and submitting it differs from the usual reporting, therefore, you must first familiarize yourself with the provisions of the Order of the Ministry of Finance of the Russian Federation No