Terms of the Transfer Loss
Few people know that the terms of the transfer of the loss can be written off the loss only at the end of the tax period, in other words, when calculating the annual amount of one tax (p. 7 p. 346.18, p. 1 art. 346.19 NK of the Russian Federation). When calculating advance payments, the tax base for the number of losses of the past years is not miniaturized. Similar explanations are contained in the letter of the RF FNS dated July 14, 2010, No. SS-37-3/6701 (brought to tax inspections for use in work). The rules of transfer of loss Amount of loss can be transferred to the future, but less than 10 years ahead (for example, if the loss was received in 2014, the deadline year of its write-off is 2024). In all this, the amount of loss and its amount, reducing Accountants Walsall the tax base in each tax period, must be documented (for example, primary documentation (acts, invoices, etc.), copies of tax returns, a book of accounting of income, and expenses). Keep documents confirming...