How to file form 390 with the tax authorities

New boxes are included in the section “Additional information” to be filled in by businessmen exempted from the obligation to file the annual summary tax return to identify the activities and to include the detail of the total volume of operations carried out during the year.
A new box corresponding to “Import VAT settled by Customs pending payment” (box 77) is included in the “Result” of the liquidation. In this box, the amount of the import VAT payments included in the documents containing the liquidation made by the Administration received during the liquidation period shall be indicated.
REMEMBER: you may only choose to include the amount settled by Customs in the self-assessment corresponding to the period in which you receive the document containing the said settlement in the case of businessmen who pay taxes to the State Administration with a monthly settlement period in accordance with the provisions of article 71.3 of Royal Decree 1624/1992. The exercise of this option must be exercised exceptionally for 2015 in the month of January with effect from February.

Beretta 390 review

As a taxpayer, the self-employed have certain tax obligations. For this reason, we tell you all about VAT for the self-employed and their quarterly and annual declaration to the tax authorities.
Every self-employed person should know or at least be slightly familiar with Form 303. This is the form used by companies and self-employed workers to pay to the Treasury all the VAT they have collected through their professional activity and invoices issued.
Filing these VAT forms for the self-employed is something they must do periodically to meet their tax responsibilities. It can be time-consuming and sometimes quite confusing. Therefore, the best solution is to turn to professionals such as Tu Asesoría en la Nube, specialized in providing solutions for freelancers through their services.

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Fortschritt e303 + samasz kdf 390

January is one of the key months for tax obligations. During this month is the end of the fourth quarter of the previous year and it is necessary to file the annual VAT return or model 390. Many times there are doubts about the results obtained in the tax models, so we will try to clarify some ideas.
It is important that you do not get distracted by the dates of presentation of tax forms. We encourage you to keep your accounting always up to date. Online invoicing programs such as QUANTUM CONTA can make it easier for you. Would you like to try it?

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-Once a 303 form has been settled for its corresponding period (month or quarter), entries have been included or modified in that period, so that in the 303 settlement they have not been included, while in the 390, which is being settled at this moment, they are included.
Edit the forms 303 of the fiscal year, one by one, noting down the values of the boxes that do not coincide with the form 390. Remember that you can liquidate the model as many times as you want, to see how the results are, but you can discard the liquidation if you do not save the data in the file. Check if the settlement has changed the values of any of the affected boxes. If it has not changed, it means that the settlement is correct. If it has, it means that the settlement does not correspond to the current data of the fiscal year.
In order to be able to file form 390, the results of the periodic self-assessments of forms 303 (reflected in boxes 95, 97 or 98 of form 390) must coincide with the result of the annual return (box 86 or 94).

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