Tip 1: How to check the tax debt
Tip 1: How to check the tax debt
Even good taxpayers whotimely pay all the taxes due, at some point may be owed. This can happen without the intention to evade paying taxes, but for quite objective reasons. To avoid getting into such a list of debtors, you can check your debt on taxes and with its availability - pay off.
You will need
- Taxpayer's tax ID, passport data, computer, internet.
Instructions
1
Follow the link
2
Before you go to your personal accountthe taxpayer, on the opened page it is necessary to select the button "Yes, I agree". Thus, you agree to give your personal information for access to the pages of the site with limited access.
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On the next page of the site you fill outthe proposed table. In this table, enter your personal data of the taxpayer: the individual taxpayer's number (TIN), full name, first name and patronymic. The data of the relevant tax inspection in the table appear automatically. To go to the next page, you need to enter the digits from the picture into the proposed form. Then click "Find".
4
Now you are in your personal accountthe taxpayer. If at the moment you have a debt to pay any tax, then the table "List of debts" will include the name of the tax, the amount of debt and the amount of penalties (fines).
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There you can choose one of two ways to pay the debt. This is an opportunity to pay online, or print out a payment document for payment through cash management organizations.
Tip 2: How to check the VAT declaration
Correct completion of the declaration on VAT is a guarantee of successful tax refundCollections in the budget of the organization. And any mistakes made or inaccuracies, on the contrary, lead to quite serious consequences. Often, lawyers already have to legally resolve disputes related to incorrectly entered into a declaration data. Therefore, before submitting a declaration on VAT the tax authorities need to carefully check the key aspects of the design and completion of the document.
Instructions
1
One of the first rules, which can not be forgotten,is that the form of the tax return varies often enough. To proceed to its filling, not having made sure that the form has not changed, at least, imprudently.
2
The second key rule: carefully make all the codes and requisites, be sure to double-check their correctness before sending. An incorrect figure, say, in the Taxpayer Identification Number - is the direct way to the trial, during which you will have to prove the fact that the declaration belongs to your organization.
3
Then carefully check the correctnessfilling each section. Remember, all sections and applications do not need to be filled. The number of sections and applications that are filled in the declaration is determined by the number of operations carried out by the organization.
4
Pay attention to the numbering - the title page is numbered along with the others. Check the correctness of the TIN and the CAT.
5
If the declaration is made through a representative,it is necessary to specify the document confirming its authority without fail, a copy of the document is sent along with the declaration. The location codes of the organization and the budget classification code must also be rechecked.
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Section 2 Here we should focus on the correctness of the introduction of amounts VAT and instructions to the TIN and CAT, both the organization itself and the persons for whom it provides a declaration and pays tax. These organizations are made when completing the section, data on persons for whom the tax is paid, in lines. For each operation, a separate page is filled.
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Section 3The most difficult to fill section. When checking, focus on the correctness of specifying the interest rate on transactions (10/18%). Be attentive to the reflection of those tax amounts that are subject to recovery from the previous tax period. Make sure that the necessary adjustments are made to the contracts, under which the conditions were changed, as well as for the contracts canceled.
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Section 5This section is only for fillingin the event that in one of the previous periods the zero tax rate was confirmed, and in the current period there were grounds for deduction for transactions with a zero rate. Filling is carried out separately for each tax period.
Tip 3: How to calculate the profit tax loss
Often companies on the financial results of theiractivities incur losses for any reason. In this case, you must fill in the profit declaration. The tax legislation regulates the procedure for calculating losses depending on the transactions for which they occurred.
You will need
- - a declaration of income tax;
- - tax law;
- - accounting statements for the reporting period;
- - documents of the organization.
Instructions
1
Financial results of the enterprise, for which it was received profitare included in the tax base and are levied onrate of 24%. The tax legislation defines a special procedure for calculating losses. They can be recognized partially, gradually or excluded from the calculation at all.
2
The Tax Code lists the operations,for which no losses can be recognized. Their amount is adjusted. The amount of losses is entered on the second sheet of the profit declaration in line 050. In subsequent reporting periods, you can include them in expenses. They will be recognized as additional.
3
The amount of losses of the organization may be transferred tothe following reporting periods. If the companies they arise immediately in several quarters, then the firm will be able to take them into account only in the order in which they were received.
4
If you did not include the amount of loss in the next quarter, then you can do it later. The transfer of losses is allowed to be made within nine years as they arise.
5
On the second sheet of the declaration on tax on profit line 020 reflects the tax base. The amount of losses in line 110 may exceed the taxable amount profit, since there are no restrictions now. They were lifted by the tax legislation from January 1, 2007.
6
All enterprises that impose a tax on profit, must pay advance payments. If you have suffered lesion in the current period, and in the previous one was received profit, it is obligatory for you to calculate the advances and transfer them to the state budget.
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If you have received lesion in the previous period, which was transferred to the reporting period, the advance amount will be zero provided that the tax base is also zero.
