Цитата:
Сообщение от DSF
Here is the rule of decision. ( http://vashnal.ru)
"So, for example, was not recognized by the business activities to create sketches premises commissioned by various organizations. Court pointed out that the business is only a" special kind of activity, "not onerous commit transactions as such (see Resolution of the Federal Arbitration Court of the Central District of 8 February 2006 № A48-2746/05-2). As the court in the actions of the citizens of business signs may indicate, in particular, the following facts:
- The manufacture or acquisition of property for subsequent profit from its use or disposal;
- Business accounting transactions related to the implementation of transactions;
- Interconnection of a citizen in a certain period of time transactions;
- Stable relationships with vendors, customers and other counterparties. |
There was clearly a dispute about the board to off-budget funds, which must pay PI. When contracting with individuals, taxes paid by the contracting authority, and the performer is given the 2-PIT, the taxes withheld.
Artist of the declaration on the form of 3-PIT puts the 2-PIT and sleeps peacefully. If the declaration is not filed - fined.
http://ipipip.ru/ART/2NDFL.php
Moreover, sometimes it is enough to specify the account through which payment was a copy of the agreement and in writing. But in this case, the perpetrator pays taxes.