How direct payments work Previously, Social Insurance and employers used the offset principle: the company transferred benefits
Who are tax residents? These are legal entities and individuals who are required to pay tax on
Accounting and tax accounting policies for 2022 Accounting policies are necessary to describe the applicable
Composition of annual financial statements 2016 Annual financial statements of commercial companies must include: Balance sheet;
What is a 2-NDFL certificate? Certificate 2-NDFL is a document containing the following
Tax base As a general rule, profit is income received minus expenses allowed by the Tax Code
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Definition of terms First of all, let us stipulate that the terminology of civil and tax law differs. IN
Rate of the simplified tax system “Income” The tax rate shows how much percent of income the state will have to pay. IN
Who must pay land tax and what determines its amount? Not for every businessman
