Analyze financial and economic activity of the enterprise for the last reporting period. Read the articles of income and expenses that were accepted for tax accounting. Determine the cause of the loss of the company, which will be recognized as valid in the tax office.
Justify the loss of the fact that the company is new and needs to conduct certain measures for development. As a rule, this reason is a valid justification for the excess of expenditure over income. Be sure to check that the activities of the company's established business plan; specify the accounting period in which the expected profit.
Will notify that the company has decided to develop a new production or reconstruction of fixed assets. In this regard, temporarily decreased sales volumes and increased costs. If the company has previously registered in tax inspection as stably operating, then such an explanation will be made with understanding.
Specify that in this reporting period, the company lost an important counterparty, which provided the company a greater portion of the profits. Tell them that you have taken steps to find new customers, which could increase the profitability of the company.
Refer to the increase of competitiveness due to the temporary reduction in product prices. This factor can cause of the excess of expenditure over income and education loss, but will perceive the tax office as a good reason. It is necessary to report about the achieved or planned outcomes that will lead to increased profits in future periods.
Write an explanation to the head of territorial tax Department. Give the reason why the education of the loss and provide the items of income and expenditure that have influenced this result. If it is decided that the loss ratio is unreasonable, the IRS may take a decision on the site inspection.
Advice 2: How to justify the losses
Sometimes companies during some periods shows a loss on your tax return. In this case, the tax Inspectorate may request substantiation of the loss-reporting. In this case, you should carefully consider the disclosures and to take certain measures to solve the problem.
Refer to tax legislation which provides for a variety of activities when the losses of the enterprise. Pay attention to paragraph 3 of article 88 of the Tax code of the Russian Federation, which States that an explanation need to write in case of mistakes in the tax Declaration or in the case of the provision of inconsistent documentation that may attach the taxpayer. But at the expense of losing accountability in the law is silent, therefore, on the above refers to a law requiring them to write a letter of explanation, citing the incorrect calculation of income and expense.
Write explanation. In this case, note that it must be composed in an arbitrary form and addressed to the head of the tax authorities. Explanatory must contain reasons, which reflect the formation of loss for the financial result of operations of the company for the previous reporting year (or other period).
Analyze what in your case may be considered valid justification for the tax. Will notify that funds were spent for the purpose of development of the company. This reason is ideal for new enterprises, since the beginning of its own activities, it could face a lot of competition, the search for counterparties and the need of development.
Refer to conducting certain specific transactions (if any). This reason may justify a contingency in stable company. Therefore, you may specify that your company developed new production or reconstructed assets (fixed assets of the company), which entailed higher costs and falling sales volumes.
Can you justify the losses the loss of important counterparties, which accounted for the largest part of the profit. In addition, the basis of the loss ratio could result in a reduction in revenue. For example, can write that the organization has decided to temporarily reduce the price of goods to increase the competitiveness.
Advice 3: How to write a notice of termination of the contract
The possibility of termination of the contract unilaterally is regulated by article 782 of the Civil code of the Russian Federation. Each of the parties under this provision may refuse from the contract at any time in its sole discretion. The law provides options for damages or costs incurred, depending on who initiated the termination. It is particularly important to make a legally correct notice to prevent further disputes.
Make a notice of termination of the agreement in a free form, because there is no unified model for such a document. But ensure that the language used was legally correct. Because at all any complications, the decision in your favor can be taken only if compliance with this condition. In this case, to dissolve the agreement without judicial proceedings should use the phrase "unilateral refusal of execution of contract," and not "the termination of the contract unilaterally". So, review the sample notice and begin to set their own text.
Write in the beginning of the document name "Notice" and immediately beneath it a short explanation "on unilateral refusal to perform the contract." The introductory part is given to the details of the parties to the Treaty, therefore, here enter full details of your organization (name, INN, KPP, legal and actual address, Bank details, contact phones). Write details of the partner in the form of an appeal to the head of the "Director", the name of the company name.
A substantial part start with the obligatory description of contract subject to termination. Here you can write the number, date and place of signing, name of the companies parties to the transaction. Reference the contract clause that describes the procedure for its termination, in accordance with which your company has received the option to terminate the contract. Then describe the breach of contract committed by your partner, referring to his particular position. Describe the procedure of termination and date of termination after receiving notice.
In conclusion, let the demands made by you in respect of the contractor, include the date of their execution. Allocate space for the signature of the authorized person, write down his position, decode the signature in parentheses.
Stamp of your organization.
Stamp of your organization.
To prevent a possible dispute over the date of the notice and the expiration of the agreement, register your copy of the notification as an incoming document from the Secretary of the company partner. Or send a registered letter with notification of receipt.
Advice 4: How to write a claim for debt
The claim is made in writing the requirement for the performance of certain obligations. The obligations may include the reimbursement of loss, payment of debt, the elimination of marriage in the product. The standard form of the claim does not exist, but there are some rules which are required when writing a claim.
You will need
- the legislation of the Russian Federation, of evidence of debt
In the beginning of this document, indicate in whose name write down the claim on the debt. If your debtor is an individual entrepreneur, then specify its surname, a name, a patronymic. If the claim is directed at the organization, write to the Director or CEO indicating the company name.
Below, write your name, surname, patronymic, address and telephone number. If you are a representative of a firm that was a creditor of the debtor, specify your job title and company name with legal form.
Below, in the middle of the sheet, write the word "Claim".
Accurately present their claims against the debtor. Here must be specified the exact amount of the debt and provided a reasonable calculation. Also describe any circumstances under which claims are made. Arguments state the evidence that will back you up, preferably with reference to the legislation of the Russian Federation.
Write the points for a list of all documents that will be attached to the claim. Also write a list of other evidence that may be missing from the debtor.
After the presentation of all claims and of facts, put the date of writing of the claim and its signature with decryption. If the claim is made on behalf of the company, stamp of the organization.
Attach to the claim all documents that are relevant to the present case: the agreement, acceptance certificate, invoice, receipt, etc.
Make a claim in two copies. One copy shall be given to the debtor, and on the second he must put the date and his signature as proof that he received this document.
If the debtor refuses to put his signature on your copy, then send him a claim on registered mail.