Екатерина Уцына
Gladkov / Depositphotos.com
Федеральным законом от 29 сентября 2019 г. № 325-ФЗ внесен ряд изменений в налоговое законодательство. ФНС России в своем письме рассказала о некоторых из них, вступающих в силу с 2020 года (письмо ФНС России от 23 октября 2019 г. № БС-4-11/21726@).
С нового года адвокатам больше не нужно будет представлять в налоговую инспекцию подтверждающие документы вместе с заявлением об освобождении от уплаты страховых взносов, за периоды, когда их статус был приостановлен (п. 7 ст. 430 Налогового кодекса).
Все необходимые документы о принятых решениях о приостановлении (возобновлении) статуса адвокатов будут направляться в налоговую службу от адвокатских палат субъектов РФ в рамках п. 2 ст. 85 НК РФ.
Другое изменение связано с установлением порядка определения суммы страховых взносов за неполный месяц ведения плательщиками, не производящими выплаты физлицам, своей деятельности (п. 8 ст. 430 НК РФ). К ним, в частности, относятся предприниматели, адвокаты, медиаторы, нотариусы, оценщики и иные лица. Согласно новым правилам, фиксированный размер страховых взносов определяется пропорционально количеству отработанных календарных дней этого месяца.
Также НК РФ дополнен критерием для наделения организацией своих обособленных подразделений полномочиями по начислению и выплатам вознаграждений в пользу физлиц (подп. 7 п. 3.4 ст. 23 НК РФ). Так, плательщики страховых взносов должны будут сообщать в налоговую инспекцию по своему месту нахождения о наделении обособленного подразделения (включая филиал, представительство), которому открыт счет в банке, полномочиями (о лишении полномочий) начислять и производить выплаты и вознаграждения в пользу физлиц в течение одного месяца со дня наделения его соответствующими полномочиями (лишения полномочий). Таким образом, наделить соответствующими полномочиями плательщик сможет только те обособленные подразделения, которым открыт счет в банке.
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Автор старается подойти к теме нейтрально, чтобы предоставить читателям полную картину.
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Автор старается оставаться объективным, что позволяет читателям самостоятельно оценить представленную информацию.
Приятно видеть, что автор не делает однозначных выводов, а предоставляет читателям возможность самостоятельно анализировать представленные факты.
Я прочитал эту статью с большим удовольствием! Она написана ясно и доступно, несмотря на сложность темы. Большое спасибо автору за то, что делает сложные понятия понятными для всех.
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Я прочитал эту статью с большим удовольствием! Автор умело смешал факты и личные наблюдения, что придало ей уникальный характер. Я узнал много интересного и наслаждался каждым абзацем. Браво!
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Я ценю балансировку автора в описании проблемы. Он предлагает читателю достаточно аргументов и контекста для формирования собственного мнения, не внушая определенную точку зрения.
Автор статьи представляет информацию в четкой и нейтральной форме, основываясь на надежных источниках.
Я оцениваю тщательность и качество исследования, представленного в этой статье. Автор предоставил надежные источники и учел различные аспекты темы. Это действительно ценный ресурс для всех интересующихся.
Эта статья является примером качественного исследования и профессионализма. Автор предоставил нам широкий обзор темы и представил информацию с точки зрения эксперта. Очень важный вклад в популяризацию знаний!
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Автор предоставляет дополнительные ресурсы для тех, кто хочет углубиться в изучение темы.
Статья предлагает объективный обзор темы, предоставляя аргументы и контекст.
Это способствует более глубокому пониманию темы и формированию информированного мнения.
Автор старается быть объективным и предоставляет достаточно информации для осмысления и дальнейшего обсуждения.
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Автор старается представить материал нейтрально, что помогает читателям обрести полное понимание обсуждаемой темы.
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Статья содержит актуальную информацию, которая помогает понять сложность и важность проблемы.
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Автор предоставляет разнообразные источники для более глубокого изучения темы.
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