Thus, the tax amount is calculated on the last day of the month for which the employee was accrued income for fulfilled labor duties, the authors of the letter explain. It is necessary to withhold the calculated amount of personal income tax directly from the income of the taxpayer at their Read more “Is it possible to pay an advance on the last day of the month”
Having examined the issue, we came to the following conclusion: The procedure for the formation of 1-17 categories of account numbers of the analytical account 0 0 04 04 000 depends on the economic content of a particular operation. Justification for the conclusion: Treasury institutions in the formation Read more “Account 304.04 in a public institution. On methodological recommendations on accounting for settlements between military units and institutions when transferring (receiving) material assets. II. Accounting for settlements on a centralized supply of material assets ”
In the framework of this article, the main cases of the occurrence of exchange rate differences, as well as how to reflect the exchange rate differences in 1C 8.3 will be highlighted. According to paragraph 4 of PBU 3/2006, the value of assets and liabilities in foreign currency or USD for display in accounting and about Read more “Purchase sale of currency in 1s 8”
A land plot can be realized both separately and with a real estate object built on it. If the land is sold with a real estate object standing on it, then the new owner (buyer) of real estate as a result of such a transaction acquired Read more "Land: accounting features"
According to the results of each reporting and tax period, they are required to file a profit tax declaration with the IFTS. If the company pays quarterly advances, it submits a declaration 4 times a year (based on the results of 3 quarters and annual). If the company pays monthly Read more “Advance payments for income tax at new rates”