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  • Presentation of bookkeeping and tax accounts
    Presentation of bookkeeping and tax accounts
    Tax accounts

    Include the set of documents which show the data on the processing operations and tax remissions by natural persons, individual entrepreneurs and companies.

    Tax accounts contain tax statement and tax computation of advance payment.
    Tax statement is an official statement of a tax payer which contains the data on the tax subject, revenue earned and expenses, revenue sources, taxation base, tax exemptions, tax liability and other data which serves as a ground for tax computation (Clause 80 of the Tax Code of the Russian Federation).

    Tax calculation of advance payment is an official statement of a tax payer which contains the data on the tax subject, revenue earned and expenses, revenue sources, taxation base, tax exemptions, the amount of advance payment taxable and other data which serves as a ground for computation of advance payment (Clause 80 of the Tax Code of the Russian Federation).
    Bookkeeping accounts

    Are the data on the property and financial status of a company and on the eventual outcome of its business activities within a definite period.
    Bookkeeping accounts are presented to the tax department at the place of tax payer’s (levy payer, tax agent) registration. The production order of tax accounts to the tax authorities is regulated by Clause 80 of the Tax Code of the Russian Federation.
    There are 2 types of presentation of bookkeeping and tax accounts:

    • In hard copy;
    • In electronic form.
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