Legal encyclopedia. Letter P

ORDER OF CALCULATION, TERMS OF PAYMENT OF TAX.

Unified social tax - the procedure for calculating, the procedure and terms of tax payment by taxpayers who are not employers.

NSN is payable by taxpayers (individual

Entrepreneurs (they are equated with members of farms, lawyers) is made by the tax authority on the basis of the tax base of this taxpayer for the previous tax period and rates.

If, after the beginning of the next tax period, the taxpayer starts to carry out entrepreneurial or other professional activities, they are obliged, upon expiry of a month from the date of starting the activity in five days, to submit a declaration with the indication of the amounts of the expected income for the current tax period at the place of delivery to the tax authority.

The amount of expected income (amount

Estimated costs) is determined independently by the taxpayer.

The tax authority calculates the amounts of advance payments for the current tax period based on the amount of the expected income, taking into account the costs associated with its extraction and rates.

The taxpayer is obliged (and in the case of a significant reduction in income - the right) to submit a new declaration indicating the amount of expected income for the current tax period in the event of a significant (more than 50%) increase in income in the tax period. The tax authority for the unpaid terms of payment no later than five days from the date of submission of the new declaration by the taxpayer shall recalculate advance tax payments for the current tax period. Pay the difference in the terms established for the next advance payment or offset against the forthcoming advance payments due to such a recalculation.

Advance payments are paid by the taxpayer on the basis of tax notices:

1) for January - June - no later than July 15 of the current year in the amount of half of annual

Amounts of advance payments;

2) for July - September - not later than October 15 of the current year in the amount of one fourth of the annual amount of advance payments;

3) for October-December - no later than January 15 of the next year in the amount of one-fourth of the annual amount of advance payments.

Taxpayers (individual entrepreneurs (members of the farm are equated to individual entrepreneurs)) except for lawyers, independently, based on all income received in the tax period, taking into account the costs associated with their extraction, and rates, the tax is calculated based on the results of the tax period.

Taxpayer amount of tax for each fund is calculated separately and is defined as the corresponding percentage of the tax base.

It is payable no later than July 15 of the year following the tax period, or offset against future tax payments or refund to the taxpayer, the difference between the amount of tax payable in accordance with the tax return and the amounts of advance payments paid for

taxable period.

Bar associations (their institutions) are calculating and paying tax on lawyers' income.

Not later than the thirtieth of April of the year following the expired tax period, taxpayers (individual

Entrepreneurs, lawyers) submit a tax return.

Advocates are required from the bar association (its agencies) to submit a tax return certificate to the tax authority on the amounts of tax paid for them for the expired tax period.

The RF Ministry of Taxes and Duties establishes the application form for registration. The application for registration with a tax authority of a legal entity established in accordance with the legislation of the Russian Federation at the location in the territory of the Russian Federation, as well as an individual entrepreneur, is filed in a strictly prescribed form. The application has the following structure:

1) full name of the legal entity;

2) abbreviated name of the legal entity;

3) the address specified in the constituent documents

Documents;

4) the address of a permanent executive body;

5) the full name of the registering authority;

6) the date of registration;

7) the amount of the authorized capital. I ask to put on the register in connection with:

A) creation;

B) reorganization;

C) change of location;

8) data on the head, chief accountant.

Organization when submitting an application simultaneously with the application for registration must provide in a single copy copies of certified in the prescribed manner:

1) certificate of registration;

2) constituent and other documents required for state registration;

3) other documents confirming the establishment of the organization in accordance with the legislation of the Russian Federation.

Individual entrepreneur

Simultaneously with the filing of the application for registration must submit:

1) certificate of state

Registration as an individual entrepreneur or provide a copy of the license to practice private practice;

2) documents proving the identity of the taxpayer;

3) documents confirming registration at the place of residence.

The composition of information about taxpayers-physical persons when registering for registration also includes their personal data:

1) last name, first name, patronymic;

2) date and place of birth;

3) sex;

4) address of residence;

5) data of a passport or other document certifying the identity of the taxpayer;

6) citizenship.

Before the beginning of the year from which they begin to apply, new forms of applications for registration are approved.

The Ministry of Taxes and Duties of the Russian Federation determines the specifics of the procedure for registration of foreign organizations, depending on the types of income received.

Within five days from the date of submission by the taxpayer of all necessary documents, the tax authority is obliged to implement

Putting it on record and at the same time issuing an appropriate certificate, the form of which is established by the RF Ministry of Taxes and Duties.

Within 10 days from the moment of registration of changes in constituent documents, organizations are required to notify the tax authority in which they are registered, on changes in statutory and other constituent documents of organizations, including those related to the formation of new branches and representative offices, As well as on permission to engage in licensed activities. Individual entrepreneurs are required to notify the tax authority in which they are registered, about changing their place of residence within 10 days from the date of such change.

Withdrawal from the taxpayer's account is carried out by the tax authority in which the taxpayer was registered, within five days after the taxpayer filed an application to change the location of his location or residence, if the taxpayer registered on the register changed his place of residence or his location. The taxpayer is obliged within 10 days from the date of such

Changes to declare to the tax authority about the change in the place of their location or residence.

Withdrawal from the record on the application of the taxpayer is made by the tax authority within 14 days from the date of filing the application in the event of liquidation or reorganization of the organization, the organization's decision to close its branch or other separate subdivision, the termination of activities through a permanent establishment, the termination of the activity of the individual entrepreneur.

Withdrawal from the register, registration is carried out free of charge.

The Ministry of Taxes and Duties on the basis of accounting data maintains the Unified State Register of Taxpayers in the manner established by the Government of the Russian Federation.

Information about the taxpayer is a tax secret from the moment of registration.

In the tax authorities at the place of their location are registered organizations-tax agents not recorded as taxpayers.

The application form for registration in the bodies of extra-budgetary funds is being developed

Bodies of state extra-budgetary funds in coordination with the RF Ministry of Taxes and Duties.