6.4. Institutions, concepts and terms used in acts of legislation on taxes and fees
The institutions, concepts and terms of civil, family law and other areas of US law used in the US Tax Code apply in the sense in which they are used in these areas of legislation, unless otherwise provided by the US PC. For the purposes of the US PC and other acts of legislation on taxes and fees in Art. 11 US PCs set the meaning of the following concepts.
Individual entrepreneurs are individuals registered in accordance with the established procedure and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households. Individuals who carry out entrepreneurial activities without the formation of a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements of US civil law, do not have the right to refer to the fact that they are not sole proprietors in performing the duties assigned to them by the US Tax Code.
Faces (person) - organizations and (or) individuals.
Banks (bank) are commercial banks and other credit institutions licensed by the US Central Bank.
The rules foreseen in Part 1 of the US Tax Code for banks apply to the US Central Bank.Accounts (account) - settlement (current) and other accounts in banks opened on the basis of a bank account agreement to which funds of organizations and individual entrepreneurs, notaries dealing with private practice, lawyers who established law offices.
Personal accounts - accounts opened with the Federal Treasury (other authorities that open and maintain personal accounts) in accordance with US budget law.
Federal Treasury Accounts - accounts opened to the territorial offices of the Federal Treasury, designed to record revenues and their distribution between the budgets of the US budget system in accordance with US budget law.
Source of income payment to a taxpayer - an organization or an individual from whom a taxpayer derives income.
Seasonal production - production, the implementation of which is directly related to natural, climatic conditions and the time of year. This concept applies to an organization and an individual entrepreneur if during certain tax periods (quarter, half a year) their production activity is not carried out due to natural and climatic conditions.Accounting policy for tax purposes - the set of taxpayers' methods (methods) for determining income and (or) expenses, their recognition, valuation and distribution, chosen by the taxpayer, as well as accounting for other indicators necessary for tax purposes financial and economic activities of the taxpayer.
Deficiency - the amount of the tax or the amount of the fee not paid in the time period established by the legislation on taxes and fees;
Certificate of registration with a tax authority - a document confirming the registration of a United States organization, a foreign organization, an individual in a tax authority, respectively, at the location of the United States organization, the location of the international organization, the foreign organization's activities in the United States through its separate unit, at the place of residence of an individual.
Notice of registration with the tax authority - a document confirming the registration with the tax authority of an organization or individual, including an individual entrepreneur, on the grounds established by the US Tax Code, with the exception of grounds, for which the US Tax Code provides for the issuance of a certificate of registration with the tax authority.
The location of the separate subdivision of the United States organization is the place of the organization's activities through its separate subdivision.
The place of residence of an individual - the address (the name of the subject of the United States, district, city, other locality, street, house number, apartment), according to which the individual is registered at the place of residence in accordance with the procedure established by law USA. In the absence of an individual's place of residence in the United States for the purposes of the US Tax Code, residence can be determined at the request of that individual at the place of his stay. In this case, the place where the natural person resides is the place where the individual lives temporarily at the address (the name of the subject of the United States, region, city, other locality, street, died at home, apartment), according to which the individual is registered at the place of stay in accordance with the procedure established by law USA.
Separate organizational unit - any subdivision that is territorially separated from it, at the location of which stationary workplaces are equipped. Recognition of a separate subdivision of an organization is carried out regardless of whether its creation is reflected in its constituent or other organizational and administrative documents of the organization and on the powers vested in the said subdivision. In this case, the workplace is considered stationary if it is created for a period of more than one month.
The territory of the United States and other territories under its jurisdiction are the territory of the United States, as well as the territories of artificial islands, installations and structures over which the United States exercises jurisdiction in accordance with US law and international law.
Terms taxpayer , tax object & quot ;, tax base & quot ;, tax period and other specific concepts and terms of the legislation on taxes and fees are used in the values determined in the relevant articles of the US Tax Code.
In the relations arising in connection with the collection of taxes for the movement of goods across the customs border of the Customs Union, the concepts defined by the TOR of the Customs Union and US law on customs matters are used, and in the part not regulated by it, IIK.
The rules foreseen in Part 1 of the US Tax Code for banks apply to the US Central Bank and the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)".
The types of taxes and fees levied in the United States are established by the US Tax Code.
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