4.1 of the item. It is also envisaged that the borrowers recognized as bankrupt (bankrupt) are not subject to VAT taxes when goods and property rights are sold.
From January 1, 2015, the interruption is normally normalized for entertainment expenses: paragraph 2 of the paragraph 7 of the Article 171. If expenditures are taken into account in the calculation according to specific standards, limits the VAT on such expenditures. This means that the VAT in the expenditure normally normalized in terms of profit tax in 2015, the VAT can be fully deducted. The limitation remains only about it because it continues to work. In the calculation of income tax, the amount of VAT paid on the deducted travel expenses and entertainment expenses can be deducted and that only leisure expenses are normalized.
Since January 1, 2015, VAT tax discounts can be moved forward. That allows. The residual interruption can be requested at the latest in three years after the taxpayer’s purchased (imported) goods (imported), and services), the property rights. Please note: Discount transmission is not valid for tax amounts considered worth the value of the purchased items purchased.
Since 2015, at the end of the invoice, but in the event of the declaration before the final date of the declaration, the interrelation of “overdue” invoices can be requested during the acceptance of the goods for registration (paragraph 2, paragraph 1.1. Article 172 of the Russian Federation Tax Law ).
Residents from 1 January 2015 – the personal income tax rate on dividends received by individuals is 13 percent.
When calculating the personal income tax from the dividends and personal income tax from salaries, an accountant must compute two different taxes of taxes although the odds are the same.
Foreigners who are visz-free to the Russian Federation can now work on the basis of patent in organizations and institutions not only for individuals. At the same time, they are obliged to pay a fixed advance for the monthly 1200 rubles and indexed personal income tax. Paid up to the validity period of the patent. At the end of the year, on the income of such employees, personal income tax is calculated by the tax agency according to the actual earnings taken and offers the taxpayer statement itself.
Since January 1, 2015, useful model writers are entitled to the professional tax reduction – in fact, and I am using a two-year useful model of 30% of the income obtained from the first income or in the absence of documentary evidence. For such a downtime, the person can apply for a tax agency.
The list of non-taxable personal income tax payments expanded. From January 1, 2015, all payments made of any source are not subject to personal income tax:
From January 1, 2015, the dividend tax received by a Russian Establishment must be paid by 13 percent.
In order to be able to proceed to the monthly advance payment on the previous quarter, it is necessary to notify the tax office until December 31, and the amount of advance paid in January-March.