Topical issues of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation

Yu. Lermontov

doi:10.12737/12722

TOPICAL ISSUES OF RETENTION AND TRANSFER TO THE BUDGET OF INCOME TAX ON INCOME FROM SOURCES OF FOREIGN COMPANIES IN THE RUSSIAN FEDERATION Topical issues of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation

АА Аа

Published in Auditor · Issue 12 · Pages 57–61 · Rubric: TAXES AND TAXATION

DOI: https://doi.org/10.12737/12722

Received: 17.12.2013 Accepted: 17.12.2013 Published: 17.12.2013 Language of publication: RUS

Authors

Yu. Lermontov

ABSTRACT

In this article, according to the latest Ministry of Finance for clarification and Russian tax authorities, as well as jurisprudence, addresses the most pressing issues related to the order of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation.

KEYWORDS

Russian organizations, tax agents, foreign organizations, income tax, international agreements, income

1. Nalogovyy kodeks Rossiyskoy Federatsii. Chast´ II.

2. Federal´nyy zakon ot 29.12.12 № 282-FZ «O vnesenii izmeneniy v otdel´nye zakonodatel´nye akty Rossiyskoy Federatsii i priznanii utrativshimi silu otdel´nykh polozheniy zakonodatel´nykh aktov Rossiyskoy Federatsii».

3. Prikaz FNS Rossii ot 13.02.12 № MMV-7-6/80@ «Ob utverzhdenii form, poryadka ikh zapolneniya i formatov dokumentov, ispol´zuemykh pri uchete inostrannykh organizatsiy v nalogovykh organakh».

GOST

Lermontov Y. Topical issues of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation // Auditor. 2015. no. 12. pp. 57-61. DOI: https://doi.org/10.12737/12722. (Date of access 24.10.2026).

MLA

Yu. Lermontov. "Topical issues of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation." Auditor.12 (2015): 57-61. DOI: https://doi.org/10.12737/12722.

APA

Lermontov Y. (2015). Topical issues of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation. Auditor(12), 57-61. https://doi.org/10.12737/12722

Chicago

Yu. Lermontov. "Topical issues of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation." Auditor, no. 12 (2015): 57-61. https://doi.org/10.12737/12722.

WIKI

{{cite journal | author = Lermontov Y. | title = Topical issues of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation | journal = Auditor | year = 2015 | issue = 12 | pages = 57-61 | doi = 10.12737/12722 }}

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TOPICAL ISSUES OF RETENTION AND TRANSFER TO THE BUDGET OF INCOME TAX ON INCOME FROM SOURCES OF FOREIGN COMPANIES IN THE RUSSIAN FEDERATION Topical issues of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation

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