Евгений Шелест
Chubakaster / Depositphotos.com
Верховный Суд Российской Федерации и нижестоящие суды поддержали налоговый орган в том, что право на применение УСН не могло возникнуть ранее регистрации физлица в качестве ИП в 2015 году. Нормы законодательства не предусматривают перерасчет налоговых обязательств по УСН за предыдущие налоговые периоды, в том числе когда физлицо не обладало статусом ИП (Определение ВС РФ от 29 ноября 2018 г. № 307-КГ18-10426).
Налоговая инспекция провела выездную налоговую проверку ИП за период с 2012 по 2014 годы, по результатам которой доначислила НДС и НДФЛ в общей сумме более 14 млн руб., а также пени и штрафы. При этом физлицо зарегистрировалось в качестве ИП лишь 2 июля 2015 года и с этого момента применяло УСН с объектом налогообложения «доход». Не согласившись с доначислениями, после принятия решения по выездной проверке ИП направил в инспекцию заявление о применении УСН за период с 2012 года до даты регистрации в качестве ИП, а также о пересчете налоговых обязательств за предыдущие периоды. ИП посчитал, что хотя налоговое законодательство и не устанавливает порядок применения УСН физлицами без регистрации в качестве ИП, но само по себе не исключает такую возможность.
Влечет ли превышение в одном месяце отчетного (налогового) периода среднесписочной численности 100 человек для налогоплательщика утрату права на применение УСН? Узнайте из материала «Ограничения по численности работников для применения УСН» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
По результатам рассмотрения дела ВС РФ отказал ИП в передаче кассационной жалобы для рассмотрения в судебном заседании Судебной коллегии по экономическим спорам ВС РФ.
I will right away snatch your rss feed as I can not in finding your email subscription link or newsletter service. Do you’ve any? Kindly allow me recognise in order that I could subscribe. Thanks.
Simply want to say your article is as astounding. The clarity in your post is just great and i could assume you are an expert on this subject. Fine with your permission let me to grab your RSS feed to keep updated with forthcoming post. Thanks a million and please continue the rewarding work.
wonderful points altogether, you just gained a brand new reader. What would you recommend about your post that you made a few days ago? Any positive?
What i do not realize is actually how you are no longer really a lot more neatly-favored than you might be right now. You are so intelligent. You realize therefore considerably in the case of this matter, produced me personally consider it from a lot of various angles. Its like women and men aren’t interested until it is one thing to do with Woman gaga! Your personal stuffs great. At all times take care of it up!
Hiya very cool blog!! Man .. Beautiful .. Superb .. I will bookmark your website and take the feeds also…I’m happy to find a lot of useful info right here in the submit, we need develop extra strategies in this regard, thanks for sharing. . . . . .
Some genuinely nice and useful information on this internet site, too I think the style contains great features.
Simply wish to say your article is as astonishing. The clarity in your submit is just excellent and that i can assume you’re an expert on this subject. Well together with your permission let me to clutch your RSS feed to keep up to date with forthcoming post. Thanks 1,000,000 and please carry on the rewarding work.
Hey, I think your site might be having browser compatibility issues. When I look at your blog site in Safari, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, superb blog!
I visited a lot of website but I believe this one has got something special in it in it
Can I simply say what a relief to seek out somebody who really knows what theyre speaking about on the internet. You definitely know the right way to carry an issue to light and make it important. More people must read this and understand this aspect of the story. I cant believe youre not more common since you undoubtedly have the gift.
Hi there! This post couldn’t be written any better! Reading through this post reminds me of my previous room mate! He always kept talking about this. I will forward this article to him. Pretty sure he will have a good read. Thank you for sharing!
As a Newbie, I am permanently searching online for articles that can benefit me. Thank you
Wow, amazing blog format! How lengthy have you ever been blogging for? you make blogging glance easy. The whole glance of your site is excellent, as neatly as the content material!
It’s really a nice and helpful piece of info. I am glad that you shared this helpful info with us. Please keep us up to date like this. Thank you for sharing.
I like what you guys are up too. Such clever work and reporting! Carry on the superb works guys I?¦ve incorporated you guys to my blogroll. I think it will improve the value of my site 🙂
I have recently started a blog, the info you offer on this web site has helped me tremendously. Thank you for all of your time & work.
Your place is valueble for me. Thanks!…
It’s truly a nice and helpful piece of info. I’m happy that you simply shared this useful info with us. Please keep us up to date like this. Thank you for sharing.
I think this is one of the such a lot vital information for me. And i’m satisfied studying your article. However wanna remark on few common issues, The site style is great, the articles is in point of fact excellent : D. Just right job, cheers
Greetings! Very helpful advice on this article! It is the little changes that make the biggest changes. Thanks a lot for sharing!
Greetings from Los angeles! I’m bored to tears at work so I decided to check out your blog on my iphone during lunch break. I love the information you provide here and can’t wait to take a look when I get home. I’m amazed at how fast your blog loaded on my cell phone .. I’m not even using WIFI, just 3G .. Anyways, great site!
I like what you guys are up also. Such clever work and reporting! Carry on the excellent works guys I¦ve incorporated you guys to my blogroll. I think it’ll improve the value of my web site 🙂
Pretty nice post. I simply stumbled upon your weblog and wished to mention that I’ve truly loved browsing your blog posts. In any case I’ll be subscribing on your rss feed and I hope you write once more very soon!
Very interesting points you have noted, regards for putting up. «Above all be true to yourself, and if you can not put your heart in it, take yourself out of it.» by Hardy D. Jackson.
Good post. I be taught something tougher on totally different blogs everyday. It’s going to at all times be stimulating to read content from other writers and practice just a little one thing from their store. I’d want to use some with the content on my blog whether you don’t mind. Natually I’ll provide you with a link on your net blog. Thanks for sharing.
I like this blog so much, saved to my bookmarks. «I don’t care what is written about me so long as it isn’t true.» by Dorothy Parker.
I love your writing style truly loving this internet site.
Way cool, some valid points! I appreciate you making this article available, the rest of the site is also high quality. Have a fun.
I’m really impressed with your writing skills and also with the layout on your weblog. Is this a paid theme or did you customize it yourself? Anyway keep up the nice quality writing, it’s rare to see a great blog like this one today..
hello!,I really like your writing very a lot! percentage we keep up a correspondence more approximately your article on AOL? I need an expert in this area to unravel my problem. Maybe that’s you! Having a look forward to look you.
Right now it seems like BlogEngine is the top blogging platform available right now. (from what I’ve read) Is that what you’re using on your blog?
Wow, wonderful weblog format! How lengthy have you been blogging for? you made running a blog look easy. The total look of your site is magnificent, let alone the content!
What i don’t understood is actually how you’re not actually much more well-favored than you may be now. You are very intelligent. You understand therefore considerably in relation to this subject, produced me in my view imagine it from a lot of varied angles. Its like men and women don’t seem to be fascinated unless it¦s one thing to accomplish with Woman gaga! Your own stuffs outstanding. Always maintain it up!
This web site is really a walk-through for all of the info you wanted about this and didn’t know who to ask. Glimpse here, and you’ll definitely discover it.
I do agree with all the ideas you’ve presented in your post. They’re really convincing and will certainly work. Still, the posts are very short for beginners. Could you please extend them a bit from next time? Thanks for the post.
I¦ll immediately clutch your rss feed as I can not find your email subscription hyperlink or e-newsletter service. Do you have any? Please let me recognise so that I may just subscribe. Thanks.
Fitspresso stands out among the crowded health supplement market as an exceptional product.
Hey very nice site!! Man .. Beautiful .. Amazing .. I will bookmark your blog and take the feeds also…I’m happy to find a lot of useful information here in the post, we need develop more strategies in this regard, thanks for sharing. . . . . .
Ikaria Lean Belly Juice is a fast-acting weight loss supplement that is developed to incinerate stubborn fat.
I see something truly special in this website .
I am not certain the place you’re getting your information, but great topic. I must spend a while learning more or working out more. Thank you for magnificent info I used to be in search of this info for my mission.
Does your site have a contact page? I’m having a tough time locating it but, I’d like to send you an e-mail. I’ve got some recommendations for your blog you might be interested in hearing. Either way, great site and I look forward to seeing it expand over time.
I gotta bookmark this internet site it seems extremely helpful extremely helpful
Some times its a pain in the ass to read what website owners wrote but this internet site is very user genial! .
I¦ve learn a few good stuff here. Certainly price bookmarking for revisiting. I surprise how a lot attempt you put to make this sort of great informative web site.
Tonic Greens: An Overview. Introducing Tonic Greens, an innovative immune support supplement
Tonic Greens: An Overview. Introducing Tonic Greens, an innovative immune support supplement
This is very interesting, You are a very skilled blogger. I’ve joined your feed and look forward to seeking more of your wonderful post. Also, I’ve shared your web site in my social networks!
Great wordpress blog here.. It’s hard to find quality writing like yours these days. I really appreciate people like you! take care
You made some decent points there. I seemed on the web for the issue and located most people will go together with along with your website.
You have brought up a very good details , thanks for the post.
Keep working ,fantastic job!
I reckon something really special in this web site.
I like this weblog very much so much wonderful information.
Someone essentially help to make critically articles I might state. This is the very first time I frequented your web page and thus far? I surprised with the analysis you made to make this particular post extraordinary. Excellent activity!
Hi! I just wanted to ask if you ever have any issues with hackers? My last blog (wordpress) was hacked and I ended up losing several weeks of hard work due to no back up. Do you have any methods to prevent hackers?
Hello my friend! I want to say that this article is awesome, nice written and include approximately all important infos. I would like to peer more posts like this .
Nice post. I was checking continuously this blog and I’m impressed! Very helpful information specially the last part 🙂 I care for such information much. I was seeking this particular info for a very long time. Thank you and best of luck.
Hey I am so grateful I found your blog page, I really found you by mistake, while I was looking on Google for something else, Regardless I am here now and would just like to say many thanks for a remarkable post and a all round thrilling blog (I also love the theme/design), I don’t have time to read through it all at the minute but I have book-marked it and also included your RSS feeds, so when I have time I will be back to read more, Please do keep up the great work.
Prodentim is the most recent dental health product. It helps to maintain healthy gums by using an ingredient that dentists at ProDentim UK developed.
I like what you guys are up also. Such clever work and reporting! Keep up the excellent works guys I?¦ve incorporated you guys to my blogroll. I think it’ll improve the value of my site 🙂
My brother recommended I might like this blog. He was entirely right. This post actually made my day. You can not imagine just how much time I had spent for this information! Thanks!
Hello There. I discovered your blog the use of msn. That is a really well written article. I’ll be sure to bookmark it and return to read extra of your helpful info. Thanks for the post. I’ll certainly comeback.
I?¦ve read several good stuff here. Certainly worth bookmarking for revisiting. I surprise how a lot effort you set to create such a magnificent informative website.
Good day very nice blog!! Man .. Beautiful .. Wonderful .. I will bookmark your website and take the feeds alsoKI am satisfied to seek out numerous useful information right here in the post, we’d like develop more strategies in this regard, thanks for sharing. . . . . .
I must express some appreciation to the writer just for rescuing me from such a setting. Just after looking through the world-wide-web and seeing thoughts which were not beneficial, I thought my entire life was gone. Living without the solutions to the issues you’ve solved by means of your entire posting is a serious case, as well as ones which could have adversely affected my career if I had not discovered your site. Your own personal talents and kindness in controlling a lot of stuff was very helpful. I am not sure what I would’ve done if I hadn’t encountered such a subject like this. It’s possible to now relish my future. Thanks for your time very much for your professional and result oriented guide. I won’t hesitate to refer the blog to any individual who needs guidance about this topic.
Some genuinely nice stuff on this site, I enjoy it.
I’ve been browsing online more than 3 hours lately, but I never discovered any interesting article like yours. It?¦s pretty worth sufficient for me. In my opinion, if all web owners and bloggers made just right content material as you probably did, the net will likely be much more useful than ever before.
Great write-up, I am normal visitor of one¦s blog, maintain up the nice operate, and It’s going to be a regular visitor for a long time.
Definitely, what a splendid website and instructive posts, I will bookmark your site.Best Regards!
I truly appreciate your work, Great post.
Hello my family member! I want to say that this article is awesome, nice written and come with almost all significant infos. I would like to see extra posts like this .
Spot on with this write-up, I truly think this website needs way more consideration. I’ll in all probability be again to read way more, thanks for that info.
Valuable information. Lucky me I discovered your website accidentally, and I am surprised why this coincidence didn’t happened in advance! I bookmarked it.
What is Gluco6? Gluco6 is a revolutionary dietary supplement designed to help individuals manage their blood sugar levels naturally.
I got good info from your blog
What i don’t realize is actually how you are now not actually much more neatly-appreciated than you may be right now. You’re so intelligent. You know thus significantly relating to this matter, made me for my part consider it from a lot of numerous angles. Its like women and men aren’t involved except it’s something to do with Girl gaga! Your individual stuffs nice. All the time take care of it up!
I really like your writing style, fantastic info, regards for putting up :D. «Inquiry is fatal to certainty.» by Will Durant.
Hi , I do believe this is an excellent blog. I stumbled upon it on Yahoo , i will come back once again. Money and freedom is the best way to change, may you be rich and help other people.
Great blog here! Also your website loads up very fast! What host are you using? Can I get your affiliate link to your host? I wish my website loaded up as quickly as yours lol
This is a topic close to my heart cheers, where are your contact details though?
Fantastic site. Plenty of helpful information here. I am sending it to several friends ans additionally sharing in delicious. And certainly, thanks on your effort!
Needed to post you the very little remark to help thank you very much again on your splendid techniques you’ve shown on this website. It was extremely open-handed with people like you to convey freely all many of us could possibly have offered for an ebook in making some dough on their own, mostly since you might have done it in case you considered necessary. The principles likewise served like a great way to comprehend many people have similar eagerness much like my own to realize whole lot more on the subject of this issue. I’m certain there are lots of more enjoyable situations up front for folks who read carefully your website. sumatra slim belly tonic reviews
Very interesting information!Perfect just what I was searching for!
Can I just say what a relief to find someone who actually knows what theyre talking about on the internet. You definitely know how to bring an issue to light and make it important. More people need to read this and understand this side of the story. I cant believe youre not more popular because you definitely have the gift.
This web site is my inhalation, rattling fantastic design and style and perfect articles.
I really appreciate your work, Great post.
Thank you for all your efforts on this blog. Betty really loves engaging in investigations and it’s really easy to understand why. We all hear all relating to the compelling tactic you provide informative information via your website and in addition welcome participation from some other people on this area of interest so my child is now being taught so much. Take advantage of the remaining portion of the new year. You’re doing a dazzling job.
Aw, this was a really nice post. In idea I want to put in writing like this moreover – taking time and precise effort to make a very good article… however what can I say… I procrastinate alot and certainly not appear to get something done.
Hi there! I’m at work browsing your blog from my new iphone 4! Just wanted to say I love reading through your blog and look forward to all your posts! Keep up the superb work!
Great post. I am facing a couple of these problems.
Hi, Neat post. There’s an issue together with your website in web explorer, might test this… IE nonetheless is the marketplace leader and a big component of folks will omit your fantastic writing due to this problem.
Useful info. Fortunate me I found your web site by chance, and I am shocked why this twist of fate didn’t came about in advance! I bookmarked it.
I?¦ve read some excellent stuff here. Certainly price bookmarking for revisiting. I wonder how so much effort you place to create such a great informative website.
Really instructive and good anatomical structure of written content, now that’s user pleasant (:.