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27.10.2011
Glebus realty
That is, on the one hand, comrades within glebus realty the joint may take into account their costs, but on the other hand, the tax on the resulting difference shall be paid at the rate of 6 percent, not 15, as glebus realty would be required to do with the object of taxation "revenue minus expenses" . Under the contract of simple partnership (contract on joint activity) of two or more persons (friends) agree to combine their contributions and work together without a legal entity for profit or achieve other goals do not contradict the law. Such a definition is provided in paragraph 1 of Article 1041 of the Civil Code. Anyone who has ever had to deal with the contract on joint activity, knows that it is - a bunch of papers and sea rush. In addition, according to the tax authorities, despite the release of simple fellow - "uproschentsev" of accounting, the joint activity and to maintain accounting and be a separate balance sheet. Joint fsbo vancouver wa activity agreement should be drafted so that there was no chance that it recognizes the work contract or point to any defect that does not allow him to consider a partnership agreement. Otherwise, not only that there will be no tax benefit, but will be an additional nobody wanted the sale turnover of taxable flat tax. 346.15 of the Tax Code, "uproschentsam" include non-operating part of those revenues that are named in Article 250 of the Tax Code. In paragraph 9 of this article are earned on a joint activity, the glebus realty procedure for determining which is registered in the art. It stipulates that in the non-operating income taxpayers - participants in the partnership include "income derived from participation in the partnership," which is treated as a tax service obligation fellow "uproschentsev" and distribute to tax gross income from the joint activity, rather than the difference between revenues and expenditures .
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