Separate divisions: registration, accounting, taxes - rate 6960 rubles. from Clerk, training 12 hours, Date: December 3, 2023.
Miscellaneous / / December 06, 2023
Companies are opening more and more separate divisions in different regions: business has become easy to manage remotely. This trend has especially manifested itself during the pandemic.
But the silos are a confusing a topic in which even tax inspectors swim. But they will still charge you fines...
The best experts of "Clerk" We have created a course that will sort out everything on the topic of separate units.
We'll tell you when you have an obligation to register an OP, and when you can do without it. How to properly close or rename it. How to do accounting. And what about VAT, income tax, personal income tax and other taxes?
All with examples, in clear language and based on explanations from the Ministry of Finance, the Federal Tax Service and judicial practice.
How the training works
Watch the lessons and learn the topic
You read notes, understand examples, and complete practical tasks.
Download materials
The authors of the course are preparing a “handout” that you can download for yourself and use in your work.
Get tested
You can test your knowledge after each lesson an unlimited number of times.
You receive a certificate
Show the employer that you have caught up in the topic.
What you'll learn:
understand different types of separate units
be able to open, register and close OP
maintain tax and accounting records of the head and separate parts
correctly submit reports for departments
Who is this course suitable for:
Accountants
If management decides to open an OP, you will have to figure out what forms to submit and where, how to pay taxes and what changes to make in accounting. The course will tell you everything.
1. Introduction
1.1. What is this course about?
2. Opening and closing of a unit. Contracts. Fines
2.1. Types of separate divisions
2.2. Creation and closure of a separate division, branch and representative office
2.3. Registration of an individual enterprise that is not a branch or representative office
2.4. Registration of branches and representative offices
2.5. Registration with the Pension Fund and the Social Insurance Fund
2.6. The branch enters into an agreement
2.7. Fines
3. Accounting
3.1. Allocation to a separate balance
3.2. How to organize information exchange
3.3. Accounting for separate divisions without a separate balance sheet
3.4. Accounting for cash transactions
4. Taxes
4.1. VAT
4.2. Income tax
4.3. Personal income tax and insurance premiums
4.4. Property, transport and land tax