Organization with a number of employees on average during portable air conditioner malaysia the per

Organization with a number of employees on average during the period in the year to the period up to and including 15 persons and individual entrepreneurs, portable air conditioner malaysia the amount of gross revenue earned on an accrual basis from the beginning of the year does not exceed 3.4 billion BYR., Right from the beginning of the tax period to record in the book of income and expenses of the organizations and individual entrepreneurs (hereinafter - the book of income and expense, the book.)
The exception to this rule are unitary enterprises whose property is the right of business, as well as business entities in respect of which the Republic of Belarus or by the administrative unit, having a stock (shares in authorized capitals) or otherwise stated by the law properly, can determine decisions made by these business companies (p.1 st.291 Tax Code of the Republic of Belarus (hereinafter - NC)).
If the maintenance portable air conditioner malaysia book of income and expenses are in breach of the order,

or it does not and register with organizations using USN, no, they may be sanctioned provided in st.12.1 of the Code of Administrative Offences for breaching the order accounting portable air conditioner malaysia business.
Resolution of MHC RB, RB Ministry of Finance, portable air conditioner malaysia Ministry of Labor and Social Protection of the Republic of Belarus and the Ministry of Statistics of Belarus from 19.04.2007 55/60/59/38 (hereinafter - the Resolution 55/60/59/38) approved the form of the book of income and expenses, as well as the order its completion.
Book income and expenses portable air conditioner malaysia can be conducted both on paper and in electronic form. In the latter case, the end of the reporting period, the book should be printed to hard copy. In addition, taxpayers have the right to enter into the form of the book of income and expense additional columns if necessary portable air conditioner malaysia detail records.
Book income and expense consists of seven sections. All business portable air conditioner malaysia transactions in the reporting period to reflect the book of income and expense in the chronological order on the basis of source documents confirming the business transaction, compiled at the time of the transaction, portable air conditioner malaysia or immediately after it is made and designed to reflect the operating results. In particular, the purchase price of goods purchased during the reporting period (Section VI gr.4 book of income and expenses) should

be recorded on the basis of source documents confirming the receipt of the goods.
From the above it follows that the use of the simplified portable air conditioner malaysia tax system with the book of income and expense of taxpayers exempt from the accounting and reporting, but the primary accounting documents accompanying business portable air conditioner malaysia transaction must be completed in a general way.
From 1 April 2011 the requirements for initial control documents defined in the Decree of the President of the Republic of Belarus of 15.03.2011 114 "On some issues of source documents."
The need to fill in section VI occurs only in those entities, which are used as the tax base gross revenue. In addition, these organizations also fill section I of the book of income and expenses. Section VI data are used in determining gross income in Section I of the book of income and expenses.
Organization with a number of employees on average during portable air conditioner malaysia the period in the year to the period up to and including 15, the gross revenues of not more than 3.4 billion BYR. a year engaged in the retail trade and (or) providing catering services in respect of these activities may be used as a tax base, gross profit, defined as the difference between gross revenue, calculated in accordance with paragraph 2 st.288 NC, and purchase price of goods sold for the period.
Purchase price of the product is defined as the price of their purchase (contract price), an increase of actual acquisition costs (customs duties and customs fees, taxes, commissions, costs of transportation, except for the cost of transporting

goods to customers, storage), subject

to documentary evidence ( p.5 st.288 NC).
The increase in the purchase price of which is and the cost of transportation, exercise their own transport. In this case, the purchase price increase only those types of costs of transportation and storage, the need for which arose on the acquisition of goods and their delivery to the storage (warehouse buyer). Expenses for further storage of goods, including rent, the cost of transportation of goods from the warehouse to the point of sales (store, a retail portable air conditioner malaysia facility) and the other in