TOPICAL ISSUES OF RETENTION AND TRANSFER TO THE BUDGET OF INCOME TAX ON INCOME FROM SOURCES OF FOREIGN COMPANIES IN THE RUSSIAN FEDERATION
Journal: AUDITOR
№ 12
, 2013
Rubrics: TAXES AND TAXATION
Authors:
Type:
Article
Pages:
from 57
to 61
Status:
Published
Received:
17.12.2013
Accepted:
17.12.2013
Published:
17.12.2013
Language:
Russian
Keywords:
Russian organizations, tax agents, foreign organizations, income tax, international agreements, income
Abstract (English):
In this article, according to the latest Ministry of Finance for clarification and Russian tax authorities, as well as jurisprudence, addresses the most pressing issues related to the order of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation.
In this article, according to the latest Ministry of Finance for clarification and Russian tax authorities, as well as jurisprudence, addresses the most pressing issues related to the order of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation.
Keywords:
Russian organizations, tax agents, foreign organizations, income tax, international agreements, income
Russian organizations, tax agents, foreign organizations, income tax, international agreements, income
1. Nalogovyy kodeks Rossiyskoy Federatsii. Chast´ II.
2. Federal´nyy zakon ot 29.12.12 № 282-FZ «O vnesenii izmeneniy v otdel´nye zakonodatel´nye akty Rossiyskoy Federatsii i priznanii utrativshimi silu otdel´nykh polozheniy zakonodatel´nykh aktov Rossiyskoy Federatsii».
3. Prikaz FNS Rossii ot 13.02.12 № MMV-7-6/80@ «Ob utverzhdenii form, poryadka ikh zapolneniya i formatov dokumentov, ispol´zuemykh pri uchete inostrannykh organizatsiy v nalogovykh organakh».
