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News of the Federal Legislation


On application of clause 3 of article 236 of the Tax Code of the Russian Federation with reference to taxpayers - natural persons not recognized as sole traders
2007-06-22 08:00

NEWS OF THE FEDERAL LEGISLATION

On application of clause 3 of article 236 of the Tax Code of the Russian Federation with reference to taxpayers - natural persons not recognized as sole traders

 In the letter of the Ministry of Finance of the Russian Federation N 03-04-07-02/17 of 30 May 2007(document is in Russian) it is explained that if payments and other remuneration to be paid by one natural person in favour of another natural person under labour and civil-legal contracts, where the subject is performance of works, rendering of services, are expenses connected with performance of any profitable activity by the natural person, these payments shall be taxed by means of the united social tax with the account of clause 3 of article 236 of the Tax Code of the Russian Federation .

If payments under these contracts do not contribute to determination of the tax base of the tax on earnings of natural persons of the natural person making these payments, clause 3 of article 236 of the Tax Code of the Russian Federation shall not be applied thereto.


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