Налоговая служба обобщила поправки в налоговом законодательстве с 2020 года

Екатерина Уцына

Налоговая служба обобщила поправки в налоговом законодательстве с 2020 года
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.

Источник: garant.ru

60 комментария

hello there and thank you on your information – I’ve definitely picked up anything new from right here. I did on the other hand experience several technical issues using this site, since I skilled to reload the website lots of occasions previous to I may just get it to load correctly. I have been wondering in case your hosting is OK? Not that I am complaining, but slow loading cases instances will often impact your placement in google and could injury your quality score if ads and ***********|advertising|advertising|advertising and *********** with Adwords. Anyway I’m including this RSS to my e-mail and can glance out for a lot more of your respective exciting content. Make sure you update this again very soon..

I’ve been browsing on-line more than three hours today, yet I by no means found any fascinating article like yours. It?¦s pretty price sufficient for me. In my view, if all site owners and bloggers made excellent content material as you did, the web will probably be a lot more helpful than ever before.

An impressive share, I just given this onto a colleague who was doing a little analysis on this. And he in fact bought me breakfast because I found it for him.. smile. So let me reword that: Thnx for the treat! But yeah Thnkx for spending the time to discuss this, I feel strongly about it and love reading more on this topic. If possible, as you become expertise, would you mind updating your blog with more details? It is highly helpful for me. Big thumb up for this blog post!

Thanks for the sensible critique. Me & my neighbor were just preparing to do a little research about this. We got a grab a book from our local library but I think I learned more from this post. I’m very glad to see such excellent information being shared freely out there.

Hi there this is somewhat of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get advice from someone with experience. Any help would be greatly appreciated!

Good – I should definitely pronounce, impressed with your site. I had no trouble navigating through all the tabs as well as related information ended up being truly easy to do to access. I recently found what I hoped for before you know it in the least. Reasonably unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your client to communicate. Nice task.

I conceive this internet site has got some very superb information for everyone. «Good advice is always certain to be ignored, but that’s no reason not to give it.» by Agatha Christie.

certainly like your web site but you need to take a look at the spelling on several of your posts. Many of them are rife with spelling issues and I find it very bothersome to inform the reality on the other hand I will definitely come back again.

I am not sure where you are getting your information, but great topic. I needs to spend some time learning more or understanding more. Thanks for great info I was looking for this info for my mission.

Hi there! This is kind of off topic but I need some help from an established blog. Is it very difficult to set up your own blog? I’m not very techincal but I can figure things out pretty quick. I’m thinking about setting up my own but I’m not sure where to start. Do you have any tips or suggestions? Cheers

Whats up very cool blog!! Guy .. Beautiful .. Superb .. I will bookmark your blog and take the feeds additionally…I’m glad to search out numerous useful info here within the post, we’d like work out more techniques in this regard, thanks for sharing.

Уведомление: เว็บหวย LSM99
Уведомление: are dmt vapes legal,

I¦ve been exploring for a little for any high quality articles or weblog posts in this sort of space . Exploring in Yahoo I at last stumbled upon this site. Studying this info So i¦m satisfied to exhibit that I’ve a very just right uncanny feeling I discovered just what I needed. I so much no doubt will make sure to don¦t disregard this website and give it a look on a constant basis.

Great post. I was checking constantly this blog and I am impressed! Very useful info specifically the last part 🙂 I care for such information much. I was looking for this certain information for a very long time. Thank you and good luck.

Good post. I be taught something tougher on completely different blogs everyday. It will always be stimulating to learn content from other writers and follow a bit of something from their store. I’d want to use some with the content on my blog whether or not you don’t mind. Natually I’ll give you a link on your internet blog. Thanks for sharing.

Java Burn: What is it? Java Burn is marketed as a natural weight loss product that can increase the speed and efficiency of a person’s natural metabolism, thereby supporting their weight loss efforts

What i do not understood is in fact how you’re no longer really much more well-preferred than you may be now. You’re so intelligent. You already know thus considerably with regards to this topic, produced me in my opinion consider it from a lot of numerous angles. Its like men and women don’t seem to be involved until it is one thing to accomplish with Woman gaga! Your own stuffs outstanding. Always maintain it up!

Do you mind if I quote a few of your articles as long as I provide credit and sources back to your webpage? My blog is in the very same area of interest as yours and my visitors would genuinely benefit from a lot of the information you present here. Please let me know if this okay with you. Thank you!

What Exactly is Tonic Greens? Tonic Greens is a dietary supplement that has proven effective in helping many people manage the herpes virus and boost their immune systems without adverse effects.

obviously like your website however you need to take a look at the spelling on several of your posts. Several of them are rife with spelling problems and I in finding it very troublesome to inform the reality on the other hand I¦ll certainly come back again.

Добавить комментарий

*

6 + восемь =