Yip, that are on the imputed income, is not required to maintain accounting records. The Tax code provides for the accounting of IP, but in what form is not specified. In particular, the special Ledger of income and expenses for payers ENVD are not provided. For tax authorities it is also of particular interest, because neither the income nor the expenditure in the amount of tax payable is not affected. Despite the fact that FE is not required to maintain records that they can do it for your own purposes to track the dynamics of revenues.
SP NP UTII obliged to keep records of physical indicators, which are used in calculation of the tax base. They vary depending on the activity. For example, for personal services as a physical indicator is the number of employees. So entrepreneurs need to keep track of the number of employees and the time sheet. For retail, the tax base depends on sales area. Therefore, FE must have a rental agreement, which contains information about the area of the premises or documents confirming the right of ownership to it.
According to the innovation 2012, SP are required to comply with cash discipline. This means that they must issue credit and debit orders for all cash transactions and maintain records of invoices. But since all proceeds of IP relates to his personal funds entrepreneurs provided some relief compared to OOO. So, they can set a zero limit for cash balance and did not surrender in excess of its receipt in cash, IE may not keep all the cash in the register and debit incoming money. In the presence of a cash register PI must keep a book of the cashier-teller.
IP on the imputed income can reduce the amount of imputed taxes on insurance premiums paid for yourself or for employees. Therefore, it is necessary to keep the receipt of payment of such payroll taxes or have the opportunity to provide a statement of your Bank account.
If IE is the employer, it should have a full range of documentation related to the involvement of employees. The list of personnel documentation includes rules labor regulations; job descriptions; staffing; orders; registration of work records; provisions for payment and personal data; schedule vacations, etc.
If the company combines the imputed income and other tax regime (OSNO or the simplified tax system), it should maintain a separate accounting of revenue received. In addition, for those who combines PT and GTS or STS income minus expenses necessary to conduct another and separate accounting of income.
In the absence of documents that confirm the accuracy of the account of physical indicators, could face a fine from the tax authorities. But fine IP on the imputed income, which does not Kadir tax can not, for it cannot be liable.
Advice 2 : How to conduct business
Currently, citizens have the opportunity to obtain ownership of a plot of land which belongs to the category of agricultural purpose. If you are the owner of this site and intend to conduct a commercial activity on it, you should know that its appearance may be limited to the permitted use.
On agricultural land the owner or lessee has the right to act only within the regulations approved for this category of land and the purpose of the site that was specified in the design documents. The site you could be provided, particularly for conducting private or peasant farms, agricultural production, livestock, horticulture, market gardening or dacha construction.
For each of these activities there are regulations limiting the business activities in these areas. So, if the permitted use of your land "for agricultural production", then you can make it processing of land and growing crops. On this land you can build the enterprise for storage and processing of agricultural products, its use as arable land under perennial plantations or livestock.
In that case, when the site received "for dacha construction", it is possible to build a holiday house with the right of registration or temporary structure without the right of registration and outbuildings. On the dacha you have the right to grow fruits and berries, vegetables, potatoes, melons and other crops. Almost as you can to farm and the land allocated for horticulture.
But here's the site intended for the garden, does not provide for the construction of the it capital residential structures and cultivation of perennial fruit crops. Yes, and the construction of non-capital residential building and economic structures and constructions are available depending on the permitted use of the land specified in the zoning areas.
If you wish, you can change the allowed use of land within the same category. For this you will need to write a letter to the administration of the municipality and to collect the necessary documents.
Advice 3 : What records SP when USN
Many entrepreneurs stop your choice on the simplified system of taxation. It enables to reduce the list of documents, which should to SP.
You will need
- - Coder;
- - cash book;
- - primary documents;
- - personnel documents.
The list of documents required for entrepreneur activities in the USN, can be divided into several groups. This is associated with tax accounting, work with clients and employees. From the accounting of PI released.
The main Ledger that records income and expenditure transactions of IP is Kadir. It records all receipts in cash Desk and on settlement account IP, which serve as the basis for calculating the tax base. While individual entrepreneurs-6% are not required to keep records of expenses. Under the new rules CODER not certified to the tax, but the entrepreneur must be prepared to show it at any time on request.
All businesses that deal with cash, are required to maintain the cash book, write the credit and debit orders and to comply with cash discipline. It does not take into account the field of activity and the tax system (simplified tax system-6% or STS-15%). Cash book has a unitized form KO-4. It contains all the information about the cash receipts, debit transactions, accounts, payees or persons who made the money in cash. If the book is in electronic form, every night you want to print. In the end, she brochures.
When accounting documents and cash transactions using UI receipt (in the form KO-1) and expendable cash order (form KO-2). The latter is used for all outbound operations - salaries, paying suppliers, depositing cash, etc.
In the implementation of cash payments to individual entrepreneurs needs to give buyers of cashier's checks. In contrast to IP on the imputed income that can do receipts. Some categories of entrepreneurs can not issue cashier's checks, and replace them with strict reporting forms. Among them, those who provide household services to the population.
To work with clients IPS should enter into contracts with customers, as well as to prepare the closing documents (acts of acceptance, invoices). Documentation of the rights and obligations of the parties allows the entrepreneur to protect themselves from unpaid work and services. When working with legal entities of IP need to invoice for payment. Invoices for simplified tax system are not exposed, because the businessman on the simplified tax system is not a VAT payer.
Another group of documents that need to SP, is related to personnel into account when hiring employees. This part is for PI does not provide any relief in comparison with companies. The list of personnel documents that are of interest to inspection bodies, includes employment contract, staff list (form T-3), orders on employment (dismissal), the provisions on bonuses, commercial secrets, personal data of employees.
Primary documents for tax accounting purposes shall be kept four years.