Львівська Майстерня Обліку

Following the final decision of your tax investigation, you are often notified of how much you are required to pay in owed taxes and given a timeframe for HMRC to receive payment. However, you also have 30 days within which you can appeal their decision.  The time it can take to get to a resolution can vary, from three to six months for an investigation of a single aspect of taxation, to an average of 16 months for a full tax investigation. However, as we have stated, other factors, such as an escalating investigation or appeals, can cause an investigation to take significantly longer. Source: https://www.fsb.org.uk/resources/how-long-does-a-tax-investigation-take

РЕДОМИЦИЛИРОВАНИЕ - СМЕНА ЮРИСДИКЦИИ Домицилий (Domicile) — государство, в котором компания была зарегистрирована. Редомицилирование или редомициляция - перемещение компании из государства, где компания была зарегистрирована в другое государство, т.е. смена юрисдикции, выход из зоны действия одного законодательства и переподчинение другому. При смене юрисдикции компания должна обратиться за регистрацией бизнеса в государство редомициляции. Если законодательство такого государства разрешает перенос компании, то должны быть соблюдены следующие условия: - перемещаемая компания временно регистрируется по новому месту нахождения, - компания, меняющая юрисдикцию, должна прекратить свою деятельность в стране предыдущей регистрации и получить документ, подтверждающий, что она вычеркнута их реестра компаний (сертификат о дерегистрации), - сертификат о дерегистрации, подтверждаюший прекращение деятельности компании в прежней юрисдикции, должен быть предоставлен регистратору по месту нов...

Нацбанк нагадав, що з 01.07.2018 підприємства торгівлі та сфери послуг у випадку відсутності монет дрібних номіналів будуть проводити заокруглення загальних у чеку сум розрахунків готівкою за товари (роботи, послуги). Заокруглення будуть застосовувати лише у випадку відсутності монет дрібних номіналів при розрахунках готівкою. Якщо у покупця будуть монети дрібних номіналів (1, 2, 5 і 25 копійок), він і надалі може ними розраховуватися. Якщо такі монети будуть у продавця, він може видати покупцеві решту цими номіналами. Лише у разі відсутності монет зазначених номіналів і у покупця, і у продавця застосовуватиметься правило заокруглення загальної суми покупки в чеку. Заокруглення не здійснюватиметься під час безготівкових розрахунків. Заокруглення стосуватиметься тільки загальних сум розрахунків готівкою у чеку та розрахунків в акті про видачу коштів чи іншому документі, що оформляється під час повернення коштів у разі повернення товару. - сума, що закінчується від 1 до 4 копійок,...

Document required by customs to determine true value of the imported goods, for assessment of duties and taxes. A commercial invoice (in addition to other information), must identify the buyer and seller, and clearly indicate the (1) date and terms of sale, (2) quantity, weight and/or volume of the shipment, (3) type of packaging, (4) complete description of goods, (5) unit value and total value, and (6) insurance, shipping and other charges (as applicable). Source/Read more: http://www.businessdictionary.com/definition/commercial-invoice.html

Original Excerpt from Schedule of records and information needed for visit: Please make sure that the records and information we need to see are available for the visit. They must cover the whole period from 1 March 2016 to 31 March 2018. The records and information we need to see are:  Annual accounts  Business bank statements  VAT account and any related working papers  Accounting books, for example, sales and purchase daybooks, cash books and petty cash books  Sales and purchase invoices  Documents such as contracts and correspondence relating to sales  Your VAT registration certificate if this is your first VAT visit  The certificate of incorporation for limited companies if this is your first VAT visit  We may also ask to see your records from earlier VAT periods if we think it is necessar y.

A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax.A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax. What you need to know  The indirect tax system in Japan is consumption tax (“JCT”). Tax is due on taxable supplies of goods and services made in Japan, in the course of a business activity. This includes electronic services provided to non-business customers. Note that if certain supplies ...

If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, exceeding certain thresholds, the Bank Secrecy Act may require you to report the account yearly to the Department of Treasury by electronically filing a Financial Crimes Enforcement Network (FinCEN) 114, Report of Foreign Bank and Financial Accounts (FBAR). See the ‘Who Must File an FBAR’ section below for additional criteria. Who Must File an FBAR United States persons are required to file an FBAR if: the United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported. United States person includes U.S. citizens; U.S. residents; entities, including but not limited to, corporations, pa...

When you find you have made an error(s) in a previous VAT return you must tell HM Revenue and Customs (HMRC) and you can use this form to do so. You can include the net value of the adjustment in the VAT return for the period of discovery if the net value of the errors doesn't exceed the greater of:  £10,000 or  1% of the box 6 figure required on the VAT return for the period of discovery, subject to an upper limit of £50,000. If you've included, or intend to include, the adjustment in the VAT return for the period of discovery then you should select ‘Yes’ in the field marked ‘Adjusted in VAT return’ to indicate this. VAT652 form for errors corrections:  https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Vat_iForms/1.0/VAT652&template=VAT652.xdp Source:  https://www.gov.uk/government/publications/vat-notification-of-errors-in-vat-returns-vat-652