Один налог – одна декларация @Мы́тарь

Create: 2024-05-07 Update: 2024-06-12 20:37:32

Один налог – одна декларация

ФНС России прорабатывает концепцию консолидации показателей деятельности обособленных подразделений в декларации по налогу на прибыль организаций.
Суть данного проекта – исключение обязанности налогоплательщиков по представлению отдельных налоговых деклараций по налогу на прибыль организации в налоговые органы по месту нахождения обособленных подразделений.

Проект предусматривает предоставление одной декларации головной организацией, в которую включаются данные по всем обособленным подразделениям в виде отдельных листов, содержащих строки начислений сумм налога в отдельной карточке налоговых обязанностей единого налогового счета по соответствующим обособленным подразделениям.

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Один налог – одна декларация