WRITE-OFF THE RECEIVABLES IN 2023
In 2023 there are several specific features for writing-off the receivables. Let's look at specific examples in which cases it is possible or not to take into account debt write-off…
ACCOUNTING POLICIES IN BELARUS: NEW SUBMISSION TIMELINES
The Draft Tax Code provides for changes to the procedure for the submission of a statement of accounting policy to the tax authorities from 2024.*According to the current legislation, the…
INNOVATIONS IN ACCOUNTING FROM 1 JANUARY 2024: PROCEDURE FOR DETERMINING THE DATE OF A BUSINESS TRANSACTION
Resolution of the Ministry of Finance of the Republic of Belarus No. 79 dated December 31, 2021 ‘On the Reporting Period for Reflecting Business Transactions in Accounting’ (hereinafter - Resolution…
New accounting treatment for exchange rate differences in 2023
Due to the adoption of the Resolution of the Ministry of Finance of the Republic of Belarus No. 61 dated December 26, 2022 “On Accounting of Exchange Rate Differences”, which…
Rating of audit organizations for 2023
Chief Accountant magazine has published the rating of audit companies in Belarus for 2023, and we are in the top again!Every year the Chief Accountant magazine compiles a rating of…
TRANSFER PRICING – What transactions are controlled and how such transactions are reported
Transfer pricing control is the sphere of tax and other competent authorities control over prices different from transaction prices in market conditions. When setting such prices, the total profit of…
Payment of the bonus to CEO – 5 reasons why it is IMPOSSIBLE
Any bonus payment news? Sometimes the accrual and bonus payment rules to CEO contradicts the norms of legislation. In particular, it is prohibited to charge and pay a bonus to…
Payment of dividends in an organization – tax consequences
Article 13 of the Tax Code of the Republic of Belarus defines the concept of dividends.It is income accrued by an organization (except for partnership) to a participant (shareholder) on…
КЕЙС 2 – РЕШЕНИЕ О ВЫПЛАТЕ ДИВИДЕНДОВ
Вопрос:Правомерно ли в отношении выплаты дивидендов в рамках решения, принятого в 2023 году, за 2020–2022 гг., применить пониженную ставку подоходного налога в размере шесть (6) процентов, при условии, что организация…
СПИСАНИЕ ДЕБИТОРСКОЙ ЗАДОЛЖЕННОСТИ В 2023 ГОДУ
С 2023 года при списании дебиторской задолженности в налоговом учете действует ряд особенностей. Рассмотрим на конкретных примерах, в каких случаях можно и в каких нельзя учитывать списываемую задолженность в составе…