Publisher
Total entries in catalog: 13
Shown entries: 11-13 |
Pages: « 1 2 |
During the promotion organization presented a number of citizens cash prizes. The size of each award was less than 4,000 rubles. Obliged the organization to provide information to the tax authority in the form of 2-PIT? No, it is not necessary, according to the Ministry of Finance of Russia. Details - in a letter dated 05.09.11 № 03-04-06/1-202.
The list of income which are exempt from income tax for individuals listed in article 217 of the Tax Code. In
paragraph 28 of this article discusses income in the form of gifts, of
any winnings or prizes valued at less than 4,000 rubles.
At
the same time, we know that tax agents are persons who are responsible
to calculate and withhold from the taxpayer and remit taxes to the
budget of the Russian Federation (Article 24 of the Tax Code). |
Organization engaged in wholesale trade, applies USN with a t axable "income minus expenses." At what point is it can take into account the cost of shipping goods intended for resale? This
can be done immediately after payment for delivery, according to the
Ministry of Finance of Russia (letter of 08.09.11 № 03-11-06/2/124).
Closed
list of expenses that are taken into account when determining the tax
base for the STS are listed in paragraph 1 of Article 346.16 of the Tax
Code. In this list are mentioned and material costs. These
costs are "uproschenschiki" account in order for the current taxation
of income, that is in accordance with article 254 of the Tax Code.
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If
mid-year foreign wor ker has acquired the status of tax resident of
Russia, the employer must cease to accrue on his income NFDL at 30
percent. A
previously withheld at this rate should be set off against tax in the
calculation of personal income tax payable in the year to a rate of 13
percent. Once the entire amount of the tax will be credited, to resume withholding personal income tax, but the rate of 13 percent. Such a procedure is proposed in a letter to the Russian Finance Ministry of 26.08.11 № 03-04-06/1-192.
Since
2011 individual income tax return has changed the order of foreign
workers, who at the beginning of the year had the status of
non-residents (tax rate 30%), and then become residents (rate 13%). In this case, the end of the tax period the employee must apply to the inspection of tax return (1.1 podp. Art. 231 Tax Code). |
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