How to report to the tax authorities
Posted: Tue Jan 21, 2025 6:00 am
Self-employed persons and individual entrepreneurs on the simplified tax system pay at the rate of the selected regime. But you need to correctly take into account the income:
For NPF - the entire amount of donations, even if you receive senegal telegram number database less due to commissions. Commissions are expenses that self-employed persons cannot reduce the tax base by.
On the simplified tax system — the entire amount of donations. If you use “Income minus expenses,” you can include commissions in the cost structure and reduce the base.
Individuals without an individual entrepreneur or self-employment pay personal income tax at a rate of 13%. If they donate more than 5 million rubles since the beginning of the year, then the tax is calculated at a rate of 15%.
The tax office may be interested in donations during a desk audit when you submit a simplified tax system declaration. Inspectors will ask you to explain why the actual amount of receipts differs from the taxable amount.
Give a detailed answer: how and why you receive donations. And most importantly - that you do not receive anything in return. Receive money in a separate account so as not to make a mistake in calculations.
On the topic: How financial analysis and tax transparency contribute to a profitable sale of a business
For NPF - the entire amount of donations, even if you receive senegal telegram number database less due to commissions. Commissions are expenses that self-employed persons cannot reduce the tax base by.
On the simplified tax system — the entire amount of donations. If you use “Income minus expenses,” you can include commissions in the cost structure and reduce the base.
Individuals without an individual entrepreneur or self-employment pay personal income tax at a rate of 13%. If they donate more than 5 million rubles since the beginning of the year, then the tax is calculated at a rate of 15%.
The tax office may be interested in donations during a desk audit when you submit a simplified tax system declaration. Inspectors will ask you to explain why the actual amount of receipts differs from the taxable amount.
Give a detailed answer: how and why you receive donations. And most importantly - that you do not receive anything in return. Receive money in a separate account so as not to make a mistake in calculations.
On the topic: How financial analysis and tax transparency contribute to a profitable sale of a business