Wednesday, June 22, 2011

Reporting delivery or how to turn chaos into order

Delivery reports - one required a stumbling block for everyone who started or just want to start your own business. Control of tax authorities and tax inspection - not very often, but the actual event, which is to be prepared every small business owner. It is therefore necessary to take the quarterly reporting to the tax office. To be fully prepared for the tax authorities, must be carefully and accurately prepare and carry out the procedure for deposit accounts. After all, what often happens is that when checking the tax inspector finds fault in the slightest flaws and Corrections in the documentation prepared. For today's delivery of the reporting procedure is characterized by a kind of modernization. The fact that many tax authorities have recently interested in switching to electronic acceptance of accountability. That's why in addition to ordinary paper documents at the time reporting is not new and not a single request for the addition of these same documents, but in electronic form on floppy disk. In general, the tax authorities rather have succeeded in presenting more and more new requirements for individual entrepreneurs. And the failure to even the slightest detail from the taxpayer in such a process, as reporting delivery, sending the latter threatens to "tomorrow". Here's to you and not say "come back tomorrow", you must clearly know their rights and responsibilities at the time of reporting. Thus, an individual entrepreneur or small business owner is obliged to share their reporting demised into two parts: tax reporting and financial statements. In the tax returns should enter tax returns for those taxes which pay the businessman, according to the mind of its activities, as well as his chosen system of taxation. If you do not provide the necessary under the law of the Russian Federation tax returns and accounting documents of the business owner faces liability laid down in Article 119 of the Tax Code and 126 of the Tax Code, respectively. Accounting reports provided by the tax office, consists of documents on the balance sheet, expense reports and income, its annexes, the auditor's report, which confirms the accuracy of accounting documents (if your business is by law subject to audit) and the explanatory memorandum. In addition, under current legislation, Small Business today does not necessarily provide for delivery of paper statements, covering the movement of documents in the company's balance sheet, an application to the balance sheet, explanatory memorandum and other applications. However, the law does not make all these documents to small business owners is not available. That is, if desired, the tax office has the full right to require at the time the accounts of all these documents. The composition of tax returns include all kinds of tax returns, which should be submitted to the local tax authorities within the prescribed period. A separate tax return, which is part of the tax reporting - a written statement of the small business owner of income, benefits, paying taxes, income sources and amounts of taxes, as well as information about the dates of payment of taxes. The tax office has no right not to accept a tax return. If the declaration form for some reason does not meet the standard for copies of tax declaration must be mark the date of its submission to the tax office. And only after that the entrepreneur will correct a tax return. A similar situation is with the delivery of financial statements. So before you go home and rewrite the statements, remind the tax inspector that he should put on those documents marked with the date of their submission to tax authorities.

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