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Balance sheet method does not apply to income and expenses of the delegation

sheet method does not apply to income and expenses
If you choose in accordance with Article. 9b paragraph. 1 point 2 of the Act of 15 February 1992 on corporate income tax calculation of the exchange differences on the basis of accounting regulations, denominated in foreign currencies incurred business expenses, and denominated in foreign currencies must be converted into revenue generated by the average exchange rate published by the National Polish Bank, in accordance with Article. Paragraph 15. 1 and Article. Paragraph 12. 2 of the Act - the Supreme Administrative Court has ruled.

K & T Consulting Accounting Office Warsaw

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Accounting FK calculator program - part. I

delegation Clearance FK calculator program - part. I
Mission workers and entrepreneurs are commonplace every company. Related costs include the conditions laid down provisions for the cost of revenues - and in any undertaking that the costs are often substantial. The greater importance of proper documentation of travel expenses, allowing it to avoid problems and controversies in the case of supervisory procedures. Unfortunately - for the proper preparation can be very time-consuming clearance, in addition, there are always situations leading to errors in the accounts. Panacea for these problems may be a module settlement of domestic and foreign, is part of the calculator FK - which was created and is being developed in the editorial www.podatki.biz

K & T Consulting Accounting Office Warsaw

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Interest on tax arrears - 13.5%

Interest on tax arrears - 13.5%
Following the decision of the Monetary Policy Council, which at its meeting on 10-11 May. decided to raise NBP interest rates by 0.25 percentage points from tomorrow lombard is 5.75% per annum. This means, in accordance with Article. Tax Ordinance 1956, the rate of interest for late payment of tax arrears from 12 May. will amount to 13.5% per annum (the sum of 200% and the Lombard rate of 2%), while the reduced rate of interest for late payment of tax arrears, 10.13% (75% above. the rate of interest). Is also growing, up to 6.75%, the rate of prolongation fee - according to Art. Ordinance 1957.

K & T Consulting Accounting Office Warsaw

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Lost tickets for travel on a business trip

Lost tickets for travel on a business trip
Both regulations "delegacyjne" • Reg MLSP of 19.12.2002 on the amount and terms of fixing the duties to an employee of a state or self-government unit budget for a business trip within the country (No. 236, item. 1990, as amended.) • Reg MLSP of 19.12.2002 on the amount and terms of fixing the duties to an employee of a state or self-government unit budget for a business trip outside the country (Journal of Laws No. 236, item. 1991, as amended.) in the same manner regulate the sphere of "Technical" mission statement of the cost. To account for employee business expenses namely attached documents (receipts) confirming the individual expenses and does not apply to per diem and expenses of ryczałtami. If obtaining a document (bill) was not possible, the employee shall submit a written statement made of the expenditure and the reasons for the lack of udokume

K & T Consulting Accounting Office Warsaw

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Sale of land by virtue of a life sentence - the tax consequences

Disposal of property under a contract of life imprisonment - the tax consequences
Based annuity contract comes for the sale of real property within the meaning. Paragraph 10. 1 item 8 of the PIT Act. If the transfer is made before the expiry of five years after the end of the calendar year in which the acquisition, it is a source of income for the annuitant who need tax - said the Director of the Tax Office in Bydgoszcz in the interpretation of 12 April 2011 No ITPB2/415-22 / 11/MU.

K & T Consulting Accounting Office Warsaw