Налогоплательщик не может засчитать уплаченный самозанятым НДП в счет оплаты НДФЛ
Верховный Суд в деле № А76-20897/2023 разъяснил, что в случае выявления «схемы» с самозанятыми нельзя учитывать уплаченный самозанятым налог при определении размера доначисленного НДФЛ.
Без согласия плательщика НПД налоговая служба не может зачесть этот налог в счет обязательств налогового агента по НДФЛ. Поэтому использовать уплаченный НПД для уменьшения задолженности по НДФЛ нельзя.
Налогоплательщик не может засчитать уплаченный самозанятым НДП в счет оплаты НДФЛ
Верховный Суд в деле № А76-20897/2023 разъяснил, что в случае выявления «схемы» с самозанятыми нельзя учитывать уплаченный самозанятым налог при определении размера доначисленного НДФЛ.
Без согласия плательщика НПД налоговая служба не может зачесть этот налог в счет обязательств налогового агента по НДФЛ. Поэтому использовать уплаченный НПД для уменьшения задолженности по НДФЛ нельзя.
"Someone posing as a Ukrainian citizen just joins the chat and starts spreading misinformation, or gathers data, like the location of shelters," Tsekhanovska said, noting how false messages have urged Ukrainians to turn off their phones at a specific time of night, citing cybersafety. He said that since his platform does not have the capacity to check all channels, it may restrict some in Russia and Ukraine "for the duration of the conflict," but then reversed course hours later after many users complained that Telegram was an important source of information. "There is a significant risk of insider threat or hacking of Telegram systems that could expose all of these chats to the Russian government," said Eva Galperin with the Electronic Frontier Foundation, which has called for Telegram to improve its privacy practices. That hurt tech stocks. For the past few weeks, the 10-year yield has traded between 1.72% and 2%, as traders moved into the bond for safety when Russia headlines were ugly—and out of it when headlines improved. Now, the yield is touching its pandemic-era high. If the yield breaks above that level, that could signal that it’s on a sustainable path higher. Higher long-dated bond yields make future profits less valuable—and many tech companies are valued on the basis of profits forecast for many years in the future. Since January 2022, the SC has received a total of 47 complaints and enquiries on illegal investment schemes promoted through Telegram. These fraudulent schemes offer non-existent investment opportunities, promising very attractive and risk-free returns within a short span of time. They commonly offer unrealistic returns of as high as 1,000% within 24 hours or even within a few hours.
from vn
