Investments 2024, November

How To Account For Business Expenses

How To Account For Business Expenses

Household expenses include all the money spent on the purchase of household materials, fuel and lubricants, various spare parts for equipment, stationery, etc. When buying any inventory, the employee (accountable person) must attach sales and cash register receipts to the advance report

How To Find Out The Tax On Transport

How To Find Out The Tax On Transport

A year after the purchase of the vehicle, each owner receives a letter of notification from the tax service with the requirement to pay vehicle tax. But it also happens that the letter does not reach the car enthusiast. In this case, you yourself need to find out the amount that must be given to the treasury

How To Fill In A Zero Balance

How To Fill In A Zero Balance

Enterprises, organizations, individual entrepreneurs register with the tax office. Each tax period, they report to the tax service and submit tax and accounting reports. Such reporting includes a zero balance sheet and a zero declaration. It is necessary company documents, balance sheet form, pen, organization seal

How To Offset An Overpayment Of Income Tax

How To Offset An Overpayment Of Income Tax

If you transfer to the state budget the amount of income tax funds that is greater than the amount calculated in the corresponding declaration for the past tax period, then the overpayment should be taken into account. To do this, fill out an application and submit it to the tax authority, attach a package of necessary documents to it

How To Determine The Free Selling Price With VAT

How To Determine The Free Selling Price With VAT

The free selling price includes all costs associated with production or purchase, wages, transportation costs, taxes, excise taxes imposed by the government, as well as the market conditions of the prevailing prices for certain goods. It is necessary - a table of trade markups for each product name or for the entire list

How To Withhold Personal Income Tax For The Last Year

How To Withhold Personal Income Tax For The Last Year

Enterprises, organizations are obliged to withhold personal income tax from the wages of employees. For each year, for an individual employee, the employer should fill out an income statement and submit it to the tax authority. If for some reason the tax for the last year was not withheld, then it is necessary to draw up a document in the current year and include the amount that was not taxed in the corresponding certificate

How To Keep A Ledger Of Income And Expenses

How To Keep A Ledger Of Income And Expenses

The book of accounting of income and expenses is maintained by all companies, individual entrepreneurs, who report to the tax service using a simplified system. The form of the document was approved by order of the Ministry of Finance No. 154n, and is unified

How To Fix An Accounting Error For The Past Year

How To Fix An Accounting Error For The Past Year

Even experienced professionals can make mistakes in accounting. In this case, the regulations provide for a special algorithm for correcting inaccuracies made, depending on the circumstances in which this happened. It is necessary - completed tax return

Is It Possible To Reduce The Minimum Tax On The Simplified Tax System

Is It Possible To Reduce The Minimum Tax On The Simplified Tax System

The need to pay the minimum tax can be imposed on entrepreneurs on the simplified tax system, who have chosen “income minus expenses” as the object of taxation. The obligation to pay it arises when the amount of expenses exceeds income, or when they turned out to be approximately equal

How To Register With A Tax Cash Register

How To Register With A Tax Cash Register

Cash registers are used by legal entities and individuals to organize their activities in the provision of services or retail. At the same time, before operation, cash registers must be registered with the tax office, in accordance with the established rules and regulations

What Are Taxes For?

What Are Taxes For?

Any entrepreneur or ordinary worker is required to pay taxes. There are many different taxes. They are needed in order to meet the social needs of the state. The taxation system ensures the flow of funds to the state and local budgets

How To Get Income Tax Refunded For A Purchased Apartment

How To Get Income Tax Refunded For A Purchased Apartment

By purchasing housing in the ownership, working citizens of the Russian Federation can return part of the income tax paid to the state. To do this, they need to draw up a property tax deduction at the inspection of the Federal Tax Service of Russia at the place of residence

How To Report To The Tax On UTII

How To Report To The Tax On UTII

The unified tax on imputed income (UTII) is one of the taxation systems that is most convenient for enterprises where it is difficult to take into account the expected profit. You should be aware that only certain types of activities fall under UTII

In Which Country Do You Pay Taxes On Animals?

In Which Country Do You Pay Taxes On Animals?

Animal taxes are a widespread practice. They are especially common in Europe. As far as Russia is concerned, there has been talk of imposing taxes for many years, but nothing goes beyond words. In which countries does the animal tax apply In Spain, there is a tax on pets, but it is rather symbolic in nature:

How To Find Out The Amount Without VAT

How To Find Out The Amount Without VAT

Value added tax means an indirect tax, a form of withdrawal to the state budget of a certain part of the added value, which is produced at all stages of the production of goods, works or services, and is also paid to the budget according to the degree of implementation

How To Reflect Interest On Income Tax

How To Reflect Interest On Income Tax

Often, accountants are faced with the problem of reflecting interest on income tax in tax and accounting. This type of costs is specific and cannot be taken into account when calculating taxes. At the same time, it quite seriously affects such a parameter as profit before tax

How To Fill Out A Refund Declaration

How To Fill Out A Refund Declaration

At present, it is possible to recover 13% of the expenses spent on training, treatment, and purchase of property. Moreover, you must officially work and pay income tax regularly. To receive a deduction, you need to fill out a 3-NDFL declaration, attach a package of documents to it (depending on the type of deduction you are applying for) and submit it to the tax office at your place of residence

How To Fill Out A Declaration Form 3-NDFL

How To Fill Out A Declaration Form 3-NDFL

The 3-NDFL declaration must be submitted to the Federal Tax Service Inspectorate by individuals who received income in the past tax period for which tax was not withheld by tax agents, and this document also allows taxpayers to exercise their right to social and property tax deduction

How To Calculate Income Tax For The Year

How To Calculate Income Tax For The Year

All citizens of the Russian Federation are required to pay income tax (personal income tax). Usually this tax (its flat rate on basic types of income is 13%) is withheld by a tax agent (for example, an employer) when calculating payments to an individual

How To Calculate The Tax Burden

How To Calculate The Tax Burden

The indicator of the tax burden determines the share of the company's total income that is paid to the budget. World practice has shown that the optimal value for the normal functioning of a company is no more than 30-40% of profit. However, in the Russian Federation, the taxation system is structured in such a way that the level of the tax burden can vary from 2 to 70%

How To Issue Invoices On A Simplified System

How To Issue Invoices On A Simplified System

Billing by a simplified taxation company is somewhat different from the usual procedure, since these organizations are not VAT payers. In this regard, simplifiedists need to know a number of rules for drawing up this document. Instructions Step 1 Use any text editor to generate your invoice

How To Reduce Tax On The Sale Of An Apartment

How To Reduce Tax On The Sale Of An Apartment

The purchase and sale of real estate belongs to the category of complex transactions, since any object is unique and even for a specific product there is always a buyer. The Tax Code obliges taxpayers to pay tax to the state on income from the sale of property

How To Pay The State Fee

How To Pay The State Fee

When contacting government agencies for legal actions, you must pay a state fee. For what specific actions the duty is paid, what is the procedure for calculating its amount, the specifics of payment are determined in the Tax Code of the Russian Federation

How To Recover Vat When Switching To Sleep

How To Recover Vat When Switching To Sleep

Entrepreneurs and organizations using the simplified tax system are exempt from VAT. Therefore, before switching to the "simplified" system, it is necessary to restore the VAT accepted for deduction. As a rule, this causes serious difficulties

How To Get VAT Refund On Advances

How To Get VAT Refund On Advances

Value added tax is also paid on the received advances. But what about those situations when the counterparty of the company, due to various circumstances, insists on terminating the contract and returning the money? It is possible to recover VAT on advances if the contract under which the advance was received is terminated, the money is returned and the refund is reflected in the accounting records

How To Fill Out The Cover Page Of The Book Of Income And Expenses

How To Fill Out The Cover Page Of The Book Of Income And Expenses

The ledger of income and expenses is a reporting document that individual entrepreneurs and enterprises using a simplified taxation system are required to maintain, including those who do not actually conduct business. The title page is required in any case

How To Reflect Income Tax In Accounting

How To Reflect Income Tax In Accounting

Income tax is a direct tax charged by organizations of all forms of ownership in accordance with the rules of the Tax Code of the Russian Federation (Article 25) and legislative acts. The current rate for 2011 is 20% of the tax base. The procedure for reflecting tax in accounting is described in PBU 18/02 "

How To Fill Out A Zero Income Tax Return

How To Fill Out A Zero Income Tax Return

Even if an entrepreneur applying the simplified taxation system did not have any income in the reporting period (calendar year), he is obliged to submit a so-called zero return to the tax office. It can be formed using various programs and online services, including free ones

How To Calculate The Current Income Tax

How To Calculate The Current Income Tax

According to Art. 246 of the Tax Code of the Russian Federation, all legal entities, without exception, receive income from their activities, are payers of income tax. Therefore, it is important for each organization to correctly calculate the value, this will avoid further disagreements with the tax authorities

What Taxes Must Be Paid When Renting An Apartment

What Taxes Must Be Paid When Renting An Apartment

A fairly high percentage of citizens of the Russian Federation owns more than one apartment, preferring to lease additional real estate. In this regard, there is often a misunderstanding about whether the activity is subject to taxes. Do I need to pay tax for the provision of lease As Article 208 of the Tax Code of the Russian Federation states, income received from the lease of any property on the territory of the country (both by individuals and legal entities)

How The Tax System Works In Germany

How The Tax System Works In Germany

Germany today is practically a socialist state, where entire generations of politicians fought for the rights of workers. In the end, you most likely will not be allowed to die on the street from hunger or from some rare sore, but the workers themselves will have to pay for this

When To Take 6-ndfl For The 4th Quarter Of

When To Take 6-ndfl For The 4th Quarter Of

The holidays are not over yet, and many are already thinking about how to pay taxes on time. One of the most important taxes in recent years is 6-NDFL, the deadline for which must be strictly observed. Everyone knows that late submission of reports for the previous period entails financial losses and troubles with the tax service

Inspectorate Of The Federal Tax Service Of Russia No. 5 For Moscow

Inspectorate Of The Federal Tax Service Of Russia No. 5 For Moscow

IFTS 7705 for Moscow Contacts, opening hours, payment details, a parent organization, how to open a taxpayer's personal account, which is also located at the IFTS 7705 in Moscow, Zemlyanoy Val, 9 Inspectorate of the Federal Tax Service of Russia No

What Taxes Should An Individual Entrepreneur Pay

What Taxes Should An Individual Entrepreneur Pay

Every person carrying out entrepreneurial activity is obliged to keep records of his income. In addition, his obligations include the calculation and payment of taxes, the amount of which depends on the declared tax regime. To choose the optimal system, you need to understand how the business will work

How To Find Out Your Debts For Individual Entrepreneurs

How To Find Out Your Debts For Individual Entrepreneurs

Debts can appear from absolutely any person engaged in entrepreneurial activity. No matter how scrupulously and carefully he checked his reports, the human factor is still able to play a cruel joke with him. Only one single mistake, unnoticed by the business owner, can become the most fatal for the business

What Is The Property Tax Of The Organization In

What Is The Property Tax Of The Organization In

This year, businesses will pay more taxes to the state treasury. This is due to the fact that at the level of federal legislation, the payment of tax on movable property has returned. This tax can be "canceled" at the regional level, but not all regional authorities agreed to this

How To Fill In 3 Personal Income Tax For A Refund In The Taxpayer's Personal Account

How To Fill In 3 Personal Income Tax For A Refund In The Taxpayer's Personal Account

Help on form 3-NDFL is a special document containing a statement of income of an individual or legal entity for the reporting financial year. Filling out and sending it to the tax office is also necessary to receive a refund of overpaid tax

Inspectorate Of The Federal Tax Service Of Russia No. 35 For Moscow

Inspectorate Of The Federal Tax Service Of Russia No. 35 For Moscow

The Moscow Inspectorate of the Federal Tax Service No. 35 (IFTS 7735) belongs to the Office of the Federal Tax Service for the city of Moscow and is located in Zelenograd on Yunosti Street, 5. Tax Inspectorate No. 35 serves the districts of ZelAO and 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 applying the CC

Interdistrict Inspectorate Of The Federal Tax Service Of Russia No. 17 For The Moscow Region

Interdistrict Inspectorate Of The Federal Tax Service Of Russia No. 17 For The Moscow Region

According to the website of the Federal Tax Service of Russia in the Moscow region, there are more than 35 tax inspectorates, one of them is the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 17 for the Moscow Region, which will be discussed today

What Is A Unique Payment Identifier

What Is A Unique Payment Identifier

Unique payment identifier - a set of numbers that is affixed on receipts, payment orders. According to it, the purpose of payment is determined, statistics are analyzed. You can get it in various state. institutions. The unique identifier of the payment is a 20-digit code that is indicated when making a payment in the state information system