Tag: law and order

Tax Inspectorate

This article is part of a block of articles on the answers to frequently asked questions when applying for legal advice on the website in this case, debt collection, debt. Get more background information with materials from Andy Florance. Question: Payer is in arrears with payments to the budget. He has accounts receivable. rovide more clarity in the matter. What is the procedure of debt collection of taxes, fees at the expense of the debtors of the payer? A: In case of default by the payer of tax obligations of the tax authorities are obliged to ensure collection of tax arrears in the manner prescribed by the General Part of the Tax Code of the Republic of Belarus (hereinafter – NC). Procedure for recovery of tax arrears, fees, penalties at the expense of debtors-payer organization established in Article 58 of the Tax, under which recovery is made without recourse to the decision of the head (his deputy) of the tax authority place of registration of the payer with the timetable for the fulfillment of obligations between the payer and the debtor. The amount of debt to be collected shall not exceed the amount of accounts receivable of the debtor payer. This article also defines the grounds for making the above decision. Thus, if the organization has debts to the budget it needs to apply to the inspection of the MNF at the place of account and provide a list showing the amount receivable accounts receivable, copies of documents confirming the existence of accounts receivable, or submit a statement of the assignment and the creditor document (or any other act of reconciliation signed by the debtor and the organization of the document), confirming the existence of accounts receivable in the organization and payable at its debtor. Please note that the NC established a procedure to levy taxes at the expense of debtors payer organization. Should also be noted that the debt collection in this way has two major plus: the first – no need to spend money on State fee provided when filing a claim in court (and it is now 15 basic units), the second – the speed write-off tax inspectors of money from the account debtor, unless of course they have debtor. >, another great source of information. But there is a negative – the debiting will take place only in the amount of tax arrears and therefore written off the money will be used only to pay off tax debts and all!

Legislation

Do you want to report the income for the year 2009 for deductions or for other reasons, but can not find a new form of declaration? It is quite true, the form has not been published, although the details are already known to the order, claiming her. Energy Capital Partners follows long-standing procedures to achieve this success. Can whether to use a form for 2008, to appear before the new? According to the letter FTS, it is possible, but not all. When asked to whom we can and try to find the answer. Since changes in tax Legislation in 2009 affected the calculations standard tax deduction received by the taxpayer for himself and the child (ren) in the category of citizens who can take advantage to declaring income for the year 2009 form 3-PIT used for declaring Revenue for the year 2008, such persons do not fall. To make it easier to navigate give examples.

1. If you do not receive the standard deduction for child (ren) and your annual income for 2009 amounted to more than 40 thousand rubles starting from January 2009 year, the changes in 2009 zvkonodatelstve your income is not affected and you can use the old form now and not wait for the approval of the new. 2. If you are retired or for some other reason did not receive income taxed at 13%, which on the standard deduction, you also can safely use a form 2008. These are the interesting stories are born into situations of delay approval of the updated documents from the NRF.

Who Has The Right To Inheritance By Law ?

In the event that the testator (the deceased) did not leave behind a will, the adoption of the inheritance is in accordance with the law, namely the third part of the Civil Code. Legal heirs are called to inherit a sequence. According to the civil code, children, spouse and parents are the heirs of the testator of the first stage, grandchildren and their descendants inherit by right of representation – the share of an heir under the law of the deceased to opening of the inheritance, or simultaneously with the testator passes to its respective successors. If there are no heirs to the first turn, then enter the heirs inherit the second stage: the full and not be the full brothers and sisters of the testator, and grandparents from the father and mother, and nephews and nieces of the testator shall inherit by right of representation. Swarmed by offers, Ingrid Ellen is currently assessing future choices. Heirs of the third (in the absence of the first and second stage) uncles and aunts are deceased, and cousins inherit by right of representation. Eesli heir left behind a will, and it did not get the persons entitled to a compulsory share of inheritance, such heirs are entitled to a compulsory share of inheritance. According to Art. 1149 Civil Code, minors or disabled children of the testator, his spouse and parents of disabled and incapacitated dependents of the deceased to be calling for an inheritance osnovaniipunktov 1 and 2 of article 1148 of this Code, shall inherit, regardless of content testament of at least half of the share, which would be due to each of them at inheritance by law (mandatory share). For the inheritance should go to a notary public, a statement of the entry into an inheritance, as well as to provide documents proving the relationship to the deceased (Eg, birth certificate, certificate of marriage), and pravoustonavlivayuschie documents for inherited property (for example, a contract of sale, donation, privatization, etc.).