Company “Erkon” in the first half of May held overseas business seminar “Tax Optimization under applicable law.” The venue of the seminar was chosen Kemer (Turkey). Program business seminar consisted of sections devoted to issues of particular relevance in today’s economy: tax optimization in terms of economic substance and business purpose nature, the main methods and ways of tax optimization, tax risk assessment of economic entities. Business Seminar held in interactive mode of constructive dialogue, which allowed us to consider the specific situation occurring during the economic activities of organizations. We offer you individual questions of participants and their answers. What’s more profitable for the company: to minimize the list of direct costs or bring together tax and accounting? For the purposes of income tax expenses for production and sales that you have suffered in the reporting (tax) period can be divided into direct and indirect. Peter Asaro wanted to know more.

Direct costs refer to costs current reporting (tax) period, as sales of products, works and services, the cost of which they are recorded in accordance with Art. 319 of the Tax Code. The amount of indirect costs for production and sales undertaken in the reporting (Tax) period, in its entirety is an expense in the current reporting (tax) period, taking into account the requirements of the Tax Code. Paragraph 1 of Art. 319 of the Tax Code established that the taxpayer determines the allocation of direct costs of work in progress and manufactured products in the current month (works, services) taking into account the proper implementation costs made products (works, services).

Because it is with their tacit consent, contrary to the law, premises are converted to non-residential, not to mention the fact that we are talking about homes that are located in the downtown area and the decision of the city as the authorities attributed to the monuments of architecture. Nevertheless, the aforesaid company receives the highest resolution of the former Mayor A. Omelchenko, "translated as an exception, house 36 and 10 apartments in a building of 3334 on the street after Ivan Franko non-residential "(Order 595 from 25,03.2005), and as you know, and other houses in the city center. And this despite the fact that the law is not on this account is no exception! Translations in non-residential housing is generally not allowed. Real orgy reconstructions of the company held a "GOOYOORD BV" after placement in a residential house 34/33 on the street.

Ivan Franko Swedish Embassy, which is an architectural monument, though the legislation prohibits expose him to any modifications of (and, again, ignored rule of law that the house territory, attics and basements are the collective property of the residents, who are still co-owners). Since then the house began to be a radical metamorphosis. To meet the needs of the Swedish embassy for parking for cars paved all the lawns, set up signs prohibiting residents near parovatsya home to one of the main walls built a elevator shaft, disfiguring the general form of the yard. Also, do not give the appearance of attractive homes and bulky iron construction, which plays the role of either the fire escape, or separate out right …