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General taxation issues The first part of the Tax Code of the Russian Federation (TC RF). General provisions of the code, including basic taxation issues: principles of tax calculation, features of preparation and submission of tax reports, interaction with the Federal Tax Service (FTS of Russia) and control by tax authorities, fines for violations. Subforums Tax audits, International taxation |
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Re: Branch as a separate divi… by ogb |
Corporate income tax Chapter 25 of the Tax Code. Main topics: accounting for income and expenses, depreciation, taxation of profits of foreign companies, application of special taxation regimes, transfer of losses to future periods and methods of optimizing income tax. |
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VAT and Excise Details of value added tax and excise taxes: calculation methodology, documentary evidence, invoicing, desk audit, rates and offset mechanisms. |
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Re: Invoice late. What are th… by ogb |
Property tax of organizations and individuals Procedure for calculating tax on real estate owned by legal entities and individuals. Features of assessing objects, providing benefits to certain categories of taxpayers, the ability to apply for a revision of the cadastral value of an object, ways to reduce the tax amount and the procedure for notifying the payer. |
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Simplified taxation system (STS), Agricultural tax, PSN Selecting the optimal tax regime for small and medium businesses: Simplified Tax System ("income minus expenses"), Simplified Tax System ("income"), Unified Agricultural Tax and Patent Tax System. Advantages and disadvantages of each regime, learning how to correctly prepare documents and submit reports. |
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Remuneration and insurance premiums The section covers issues related to the design and payment of salaries to employees, the accrual of insurance premiums to extrabudgetary funds. Examples of topics: calculation of average earnings, benefits and payments of a social nature, payment of contributions to the Social Fund of Russia (EME). |
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Personal income tax (PIT) Answers to questions of individuals, individual entrepreneurs, legal entities on the procedure for withholding and payment of income tax, on the application of deductions (standard, social, investment, property, etc.), preparation of a 3-NDFL declaration, accounting for income from the sale of property, application of progressive rates and compliance with the terms of tax transfers. |
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Transport tax Transport tax payable by vehicle owners. Special transport tax regimes for certain regions (regional coefficients), the procedure for determining the tax base, transport tax benefits and payment (non-payment) of tax. |
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Land tax Details on the specifics of calculating and paying land tax. Key points: the category of land, the applied tax rate, the cadastral value of the site, the provision of benefits to pensioners and other categories of persons, the nuances of land ownership and the timeliness of tax payment. |
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Other taxes and mandatory payments The rest of the mandatory taxes and payments: water tax, trade tax, government duties and other fiscal payments levied by the treasury. |
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Tax policy and advice Informative section, including discussions of state tax policy, changes in legislation, reforms and proposals for improving tax regulation. Official position of state regulatory authorities (Ministry of Finance, Federal Tax Service, etc.). |
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News and articles Publications and analytics on tax changes, legislative initiatives and current tax developments. |
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