Rules in the patent is better not to disturb
08 january 2017, 21:28
The Ministry of Finance has updated the procedure of state registration of organizations, individual entrepreneurs and peasant farms.
Every coming year is marked by some accounting courses are covered using tax innovations. Coming in 2017 is no exception. We will discuss the most interesting of them.
Officially published by the Ministry of Finance Order amending Methodological instructions on accounting of inventories. The adopted amendments are related to the fact that the use of the organizations print is no longer necessary.
Sometimes the experience of others helps payers to fend off claims of the tax authorities and sometimes on the contrary to understand that in case of litigation, judges will support it on. So, we have made a selection of the most interesting court decisions.
FTS reminds that 01.01.2017 administration of insurance contributions will be tax. In this regard, next year when the contributions to the budget will be used by the new CSC. For the convenience of taxpayers prepared a comparative table of old and new codes.
To transmit information with the online CCP through operators fiscal data of the CRF. About how this process is organised says a representative of the company providing such service.
If at the end of the year, the employer discovered that 6-pit for the quarter was put by mistake for example was overstated by the amount of income tax and accordingly submit corrected calculations have not only for quarter but for all subsequent reporting periods.
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Journal article the MAIN BOOK is up to date on August 12, 2013
For the first six months of using the patent system of taxation revealed ambiguities and gaps in the regulation of this regime. Questions received from the readers of the Ledger we have asked the Ministry of Finance.
Svetlana Borisovna, the entrepreneur loses the right to use the patent system if you do not pay tax within the deadline.
If he could get a patent but not to pay for it if it turned out that there is no activity When the entrepreneur will be able to re-start business activity on the patent system
S. B. Palueva If the taxpayer acquired the patent but the tax not timely paid, he loses the right to use the patent system and is considered to be transferred to the General regime of the taxation from the date of commencement of the action patentamt. 3 section 6 of article 346.45 of the tax code.
But in this case, the entrepreneur is obliged to declare to the tax office about the loss of the right to application of patent system within 10 calendar days from the date when he was obliged to pay but have not paid nalog. 8 of article 346.45 of the tax code. That is, in this situation, the entrepreneur is obliged to report the loss of the right to the patent application no later than 35 days after the effective date patentee. 2
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