Novinky v legislatíve

10 významných zmien v novele zákona o dani z príjmov od 1.1.2016

Taxation of income from copyrights and other intellectual activity - See more at: the taxable capital gains tax exemption of income from the sale of securities condition for the non-taxation of share in profits (dividends) - See more at: "Service-permanent establishment" Counting time crucial for the establishment of so-called service-permanent establishment specifies the six months to 183 days. Service-permanent establishment arises if the non-resident (taxpayer with limited tax liability, respectively. Simplistically foreign entity) or person for it working will during any twelve consecutive months (attention, not only in the calendar year) to provide services in the Slovak Republic (eg. consulting, management services, IT services) continuously or in several periods of more than 183 days. - See more at: method of determining the taxable permanent establishment fee - See more at: after payment of expenses from 1 January 2015 in the tax base includes expenses (costs) for consultancy and legal services only after payment. The provisional text of the law on income tax showed that regards all services, the nature of which is advisory. - See more at: January 1, 2016 there is a clarification consultancy. Is it Accounting, bookkeeping, auditing and tax consulting. This is the name of the service according to Statistical Classification of Products by Activity in the European Economic Area. More specifically the services that can be classified into the following subcategories: 69.20.10 financial audit, 62.20.21 auditing, 62.20.22 Compilation services of financial statements 62.20.23 bookkeeping, 62.20.24 payroll services 62.20.29 Other accounting services 62.20.31 consulting and training in the field of corporate taxation, 62.20.32 preparation and planning in the field of taxation of individuals, 62.20.40 insolvency and receivership. on the expenditure (costs) to include in the tax base only after payment. there is a limit for injecting cash expenses (costs) to get standards and certificates. Their inclusion in the tax base will not defer (the tax base will be included once) if the price does not exceed 2,400 euros. For those standards and certifications expenses (costs) for obtaining exceed 2,400 euros, will also be from 1.1 .2016 pay current rules included in the tax base: the taxable amount shall include line basis over the period of their validity period not exceeding 36 months from the month in which they were paid. in accordance with the transitional provisions specified the definition of services and the cash limit in obtaining standards and certificates also used when filing a tax return after 31 December 2015, ie for example, for the calendar year 2015. example: do business, Ltd. has acquired in 2015 a certificate for 2,100 euros, which can be used from 07/01/2015 to 30/06/2017. Tax period is the calendar year. The relevant commitments by the end of 2015 does not pay, it can not load included in tax expenses (expense is attributable to the items to income), pay can be included in the tax cost and time it does not discriminate. Subsumed overdue liabilities to the tax base - a new procedure - See more at: provision and write-off of receivables accessories as tax deductible - See more at: tax licenses for landowners and repealing the company without liquidation - See more at: the application of depreciation in property leased - See more at:

Zoznam noviniek

Informácia o novele opatrenia Ministerstva financií Slovenskej republiky z 8. augusta 2007 č. MF/16786/2007 - 31, ktorým sa ustanovujú podrobnosti o postupoch účtovania a rámcovej účtovej osnove pre rozpočtové organizácie, príspevkové organizácie, štá

10NOV

2016

Informácia o novele opatrenia Ministerstva financií Slovenskej republiky z 8. augusta 2007 č. MF/16786/2007 - 31, ktorým sa ustanovujú podrobnosti o postupoch účtovania a rámcovej účtovej osnove pre rozpočtové organizácie, príspevkové organizácie, štá

10NOV

2016

10 významných zmien v novele zákona o dani z príjmov od 1.1.2016

Stručný prehľad noviniek v účtovníctve a daniach

10NOV

2016

Právne formy podnikania v SR

Založenie s.r.o. po ukončení živnosti (prechod zo živnosti na s.r.o.) - See more at: https://www.podnikajte.sk/start-podnikania/c/2723/category/sro/article/zalozenie-sro-po-ukonceni-zivnosti.xhtml#sthash.fW9GvUVG.dpuf