🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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CEL SZKOLENIA
Celem Szkolenia jest przybliżenie fundamentalnych praw i obowiązków kontrolowanych przedsiębiorców, oraz metodyka taktyki prowadzenia sporów z organami podatkowymi.
Podczas szkolenia przedstawimy zarówno możliwości i metody obrony przed organem podatkowym, typowe naruszenia przepisów przez urzędy skarbowe, oraz możliwości zaskarżania tych naruszeń. Skupimy się na aspektach praktycznych oraz case-study z faktycznie prowadzonych kontroli podatkowych. Dodatkowo podejmiemy zagadnienie zabezpieczeń na majątku kontrolowanego i metod jego ochrony.
Uczestnik szkolenia zdobędzie wiedzę na temat aktualnych problemów w kontrolach podatkowych oraz metod prowadzenia kontroli przez urzędy skarbowe.
PROGRAM
- Czym jest kontrola podatkowa? Porównanie z innymi instytucjami spornymi
- Typowanie do kontroli podatkowej – rodzaje weryfikowanych danych, obszary największego ryzyka kontroli podatkowej
- Wszczęcie i czas prowadzenia kontroli podatkowej – rozpoczęcie kontroli i warunki prawidłowego jej rozpoczęcia
- Środki dowodowe w kontroli podatkowej
- Uprawnienia kontrolowanych – w jaki sposób bronić się w kontroli podatkowej
- Zabezpieczenie na majątku kontrolowanego i formy jego ochrony
- Najczęstsze naruszenia organów podatkowych w kontroli podatkowej
- Zakończenie kontroli podatkowej i dalsze prowadzenie sporu
- Kontrola podatkowa a kodeks karny skarbowy
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 45 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie fundamentalnych praw i obowiązków kontrolowanych przedsiębiorców, oraz metodyka taktyki prowadzenia sporów z organami podatkowymi.
Podczas szkolenia przedstawimy zarówno możliwości i metody obrony przed organem podatkowym, typowe naruszenia przepisów przez urzędy skarbowe, oraz możliwości zaskarżania tych naruszeń. Skupimy się na aspektach praktycznych oraz case-study z faktycznie prowadzonych kontroli podatkowych. Dodatkowo podejmiemy zagadnienie zabezpieczeń na majątku kontrolowanego i metod jego ochrony.
Uczestnik szkolenia zdobędzie wiedzę na temat aktualnych problemów w kontrolach podatkowych oraz metod prowadzenia kontroli przez urzędy skarbowe.
PROGRAM
- Czym jest kontrola podatkowa? Porównanie z innymi instytucjami spornymi
- Typowanie do kontroli podatkowej – rodzaje weryfikowanych danych, obszary największego ryzyka kontroli podatkowej
- Wszczęcie i czas prowadzenia kontroli podatkowej – rozpoczęcie kontroli i warunki prawidłowego jej rozpoczęcia
- Środki dowodowe w kontroli podatkowej
- Uprawnienia kontrolowanych – w jaki sposób bronić się w kontroli podatkowej
- Zabezpieczenie na majątku kontrolowanego i formy jego ochrony
- Najczęstsze naruszenia organów podatkowych w kontroli podatkowej
- Zakończenie kontroli podatkowej i dalsze prowadzenie sporu
- Kontrola podatkowa a kodeks karny skarbowy
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 45 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zasad ujmowania i wyceny różnych zobowiązań w księgach rachunkowych. Pokazane zostanie na praktycznych przykładach ujęcie i wycena oraz sposób ujawnienia informacji w sprawozdaniu finansowym
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- Ujmowanie zobowiązań finansowych w tym kredytów, wyemitowanych obligacji – przykłady wraz z prezentacją
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"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Funkcjonowanie spółek prawa handlowego wiąże się z zawieraniem umów cywilnoprawnych oraz umów o pracę. Takie umowy można zawierać zarówno ze wspólnikami, jak i osobami trzecimi. W trakcie webinaru zostaną przedstawione skutki prawne, podatkowe i ZUS zawierania typowych umów w spółkach prawa handlowego.
PROGRAM
- Zawieranie umów w spółkach prawa handlowego
a. Zasady zawierania umów
b. Reprezentacja spółek prawa handlowego
c. Zgody korporacyjne
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b. Strony umowy o pracę
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- Skutki prawne i podatkowe oraz ZUS zawierania ww. umów
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 46 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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TAK
Materiały:
Tak
"
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["content"]=>
string(6339) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie założeń oraz korzyści płynących dla firm rodzinnych z możliwości, jakie daje nowa instytucja w polskim systemie prawnym – Fundacja Rodzinna. Podczas spotkania omówione w szczególności będą zagadnienia obejmujące kwestie organizacyjne – jakie formalności związane są z założeniem fundacji, jak powinna wyglądać jej struktura organizacyjna oraz jaką działalność można prowadzić w ramach fundacji. Dodatkowo omówione zostaną podstawowe zagadnienia dotyczące kwestii opodatkowania fundacji oraz przekazywanych przez nią środków.
Grupa docelowa: właściciele firm rodzinnych, dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
I. Prawne aspekty fundacji rodzinnej
1. Czym jest fundacja rodzinna?
2. Jakie korzyści oferuje fundacja rodzinna?
3. Ograniczenie odpowiedzialności za zobowiązania na linii fundator-fundacja.
4. Charakterystyka fundacji rodzinnej:
a) Działalność fundacji rodzinnej;
b) Status fundatora;
c) Status beneficjenta fundacji rodzinnej;
5. Proces założenia fundacji rodzinnej.
6. Wnoszenie mienia do fundacji rodzinnej.
7. Zasady funkcjonowania fundacji rodzinnej - „ład korporacyjny fundacji”.
8. Zasady sukcesji biznesu w ramach fundacji rodzinnej.
9. Fundacja rodzinna a kwestie spadkowe.
II. Podatki na każdym z etapów istnienia Fundacji Rodzinnej:
1. Tworzenie Fundacji Rodzinnej:
a) wniesienie majątku do Fundacji Rodzinnej na gruncie podatków dochodowych i podatku od czynności cywilnoprawnych,
b) wniesienie majątku do Fundacji Rodzinnej– uwaga na podatek VAT!
2. Funkcjonowanie Fundacji Rodzinnej – zasady opodatkowania podatkiem dochodowym od osób prawnych.
a) Ograniczone zwolnienie podatkowe Fundacji Rodzinnej – jaka działalność na pewno będzie zwolniona z podatku;
b) Nowe stawki podatku CIT w Fundacji Rodzinnej:
• stawka 15% CIT właściwa dla wypłaty świadczeń z Fundacji Rodzinnej na rzecz jej Beneficjentów
• stawka 15% CIT od dochodu z tytułu ukrytych zysków Fundacji Rodzinnej. opodatkowana działalność i świadczenie w postaci ukrytych zysków.
• Stawka 25% CIT właściwa dla działalności gospodarczej wykraczającej poza zakres przewidziany w art. 5 ustawy o Fundacji Rodzinnej.
3. Funkcjonowanie Fundacji Rodzinnej – zasady opodatkowania podatkiem dochodowym od osób fizycznych:
a) Zwolnienie z podatku PIT świadczeń wypłaconych przez Fundację Rodzinną dla osób najbliższych wobec Fundatorów Fundacji – kiedy pokrewieństwo ma znaczenie.
b) Nowe stawki podatku PIT dla Beneficjentów Fundacji Rodzinnej:
• Stawka 10% PIT dla Beneficjentów z pierwszej i drugiej grupy podatkowej;
• Stawka 15% PIT dla pozostałych Beneficjentów.
c) Kto jest płatnikiem podatku z tytułu świadczeń wypłaconych z Fundacji Rodzinnej.
d) Rozwiązanie Fundacji Rodzinnej, a podatek PIT.
4. Funkcjonowanie Fundacji Rodzinnej – Fundacja jako podatnik podatku VAT.
5. Wyłącznie z opodatkowania podatkiem od spadków i darowizn świadczeń otrzymanych z Fundacji Rodzinnej oraz w związku z jej likwidacją.
6. Dlaczego Fundacja Rodzinna założona przez kilku Fundatorów to zły pomysł?
7. Konieczność rozpatrywania prawa Beneficjenta do zwolnienia z podatku PIT odrębnie wobec każdego z Fundatorów.
8. Fundacja Rodzinna okiem Fiskusa – podsumowanie trzech miesięcy praktyki interpretacyjnej organów podatkowych.
9. Fundacja Rodzinna vs Estoński CIT.
10. Jaki rodzaj aktywów opłaca się wnieść do Fundacji Rodzinnej?
11. Fundacja Rodzinna, a Estoński – CIT i podatek od przychodów z budynków.
"
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string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
1 godzina 2 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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["content"]=>
string(6339) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie założeń oraz korzyści płynących dla firm rodzinnych z możliwości, jakie daje nowa instytucja w polskim systemie prawnym – Fundacja Rodzinna. Podczas spotkania omówione w szczególności będą zagadnienia obejmujące kwestie organizacyjne – jakie formalności związane są z założeniem fundacji, jak powinna wyglądać jej struktura organizacyjna oraz jaką działalność można prowadzić w ramach fundacji. Dodatkowo omówione zostaną podstawowe zagadnienia dotyczące kwestii opodatkowania fundacji oraz przekazywanych przez nią środków.
Grupa docelowa: właściciele firm rodzinnych, dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
I. Prawne aspekty fundacji rodzinnej
1. Czym jest fundacja rodzinna?
2. Jakie korzyści oferuje fundacja rodzinna?
3. Ograniczenie odpowiedzialności za zobowiązania na linii fundator-fundacja.
4. Charakterystyka fundacji rodzinnej:
a) Działalność fundacji rodzinnej;
b) Status fundatora;
c) Status beneficjenta fundacji rodzinnej;
5. Proces założenia fundacji rodzinnej.
6. Wnoszenie mienia do fundacji rodzinnej.
7. Zasady funkcjonowania fundacji rodzinnej - „ład korporacyjny fundacji”.
8. Zasady sukcesji biznesu w ramach fundacji rodzinnej.
9. Fundacja rodzinna a kwestie spadkowe.
II. Podatki na każdym z etapów istnienia Fundacji Rodzinnej:
1. Tworzenie Fundacji Rodzinnej:
a) wniesienie majątku do Fundacji Rodzinnej na gruncie podatków dochodowych i podatku od czynności cywilnoprawnych,
b) wniesienie majątku do Fundacji Rodzinnej– uwaga na podatek VAT!
2. Funkcjonowanie Fundacji Rodzinnej – zasady opodatkowania podatkiem dochodowym od osób prawnych.
a) Ograniczone zwolnienie podatkowe Fundacji Rodzinnej – jaka działalność na pewno będzie zwolniona z podatku;
b) Nowe stawki podatku CIT w Fundacji Rodzinnej:
• stawka 15% CIT właściwa dla wypłaty świadczeń z Fundacji Rodzinnej na rzecz jej Beneficjentów
• stawka 15% CIT od dochodu z tytułu ukrytych zysków Fundacji Rodzinnej. opodatkowana działalność i świadczenie w postaci ukrytych zysków.
• Stawka 25% CIT właściwa dla działalności gospodarczej wykraczającej poza zakres przewidziany w art. 5 ustawy o Fundacji Rodzinnej.
3. Funkcjonowanie Fundacji Rodzinnej – zasady opodatkowania podatkiem dochodowym od osób fizycznych:
a) Zwolnienie z podatku PIT świadczeń wypłaconych przez Fundację Rodzinną dla osób najbliższych wobec Fundatorów Fundacji – kiedy pokrewieństwo ma znaczenie.
b) Nowe stawki podatku PIT dla Beneficjentów Fundacji Rodzinnej:
• Stawka 10% PIT dla Beneficjentów z pierwszej i drugiej grupy podatkowej;
• Stawka 15% PIT dla pozostałych Beneficjentów.
c) Kto jest płatnikiem podatku z tytułu świadczeń wypłaconych z Fundacji Rodzinnej.
d) Rozwiązanie Fundacji Rodzinnej, a podatek PIT.
4. Funkcjonowanie Fundacji Rodzinnej – Fundacja jako podatnik podatku VAT.
5. Wyłącznie z opodatkowania podatkiem od spadków i darowizn świadczeń otrzymanych z Fundacji Rodzinnej oraz w związku z jej likwidacją.
6. Dlaczego Fundacja Rodzinna założona przez kilku Fundatorów to zły pomysł?
7. Konieczność rozpatrywania prawa Beneficjenta do zwolnienia z podatku PIT odrębnie wobec każdego z Fundatorów.
8. Fundacja Rodzinna okiem Fiskusa – podsumowanie trzech miesięcy praktyki interpretacyjnej organów podatkowych.
9. Fundacja Rodzinna vs Estoński CIT.
10. Jaki rodzaj aktywów opłaca się wnieść do Fundacji Rodzinnej?
11. Fundacja Rodzinna, a Estoński – CIT i podatek od przychodów z budynków.
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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["name"]=>
string(49) "Praktyczne ujmowanie transakcji w walutach obcych"
["content"]=>
string(1754) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie i usystematyzowanie zasad ujmowania i rozliczania transakcji w walutach obcych w księgach rachunkowości. Na praktycznych przykładach zostaną pokazane operacje związane z ujęciem i rozliczeniem pozycji walutowych.
PROGRAM
- Przeliczanie operacji wyrażonych w walutach obcych
- Reguły ogólne w rachunkowości i podatkach dochodowych
- Przykłady związane z ujmowaniem przychodów zagranicznych i krajowych w tym korekty przychodów
- Przykłady związane z zakupami w transakcjach krajowych i zagranicznych w tym korekty kosztów
- Ujmowanie transakcji dotyczących środków pieniężnych
- Podróże służbowe i ich rozliczanie w walutach obcych
- Zaliczki w walutach obcych
- Nabycie środków trwałych i WNIP w walutach obcych i skutki różnic kursowych dla podstawy amortyzacji
- Wycena na dzień bilansowy transakcji w walutach obcych
- Prezentacja różnic kursowych w sprawozdaniu finansowym
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie i usystematyzowanie zasad ujmowania i rozliczania transakcji w walutach obcych w księgach rachunkowości. Na praktycznych przykładach zostaną pokazane operacje związane z ujęciem i rozliczeniem pozycji walutowych.
PROGRAM
- Przeliczanie operacji wyrażonych w walutach obcych
- Reguły ogólne w rachunkowości i podatkach dochodowych
- Przykłady związane z ujmowaniem przychodów zagranicznych i krajowych w tym korekty przychodów
- Przykłady związane z zakupami w transakcjach krajowych i zagranicznych w tym korekty kosztów
- Ujmowanie transakcji dotyczących środków pieniężnych
- Podróże służbowe i ich rozliczanie w walutach obcych
- Zaliczki w walutach obcych
- Nabycie środków trwałych i WNIP w walutach obcych i skutki różnic kursowych dla podstawy amortyzacji
- Wycena na dzień bilansowy transakcji w walutach obcych
- Prezentacja różnic kursowych w sprawozdaniu finansowym
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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string(1156) "Daniel jest doradcą podatkowym i Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Szczecińskim oraz jest w trakcie studiów doktoranckich na Akademii Leona Koźmińskiego w Warszawie. Od 2011 roku wykonuje zawód doradcy podatkowego, wcześniej pracował w administracji skarbowej, reprezentując Polskę między innymi w panelach podatkowych Grupy Wyszehradzkiej oraz Grupy Państw Morza Bałtyckiego. Specjalizuje się w podatkach CIT i VAT oraz w podatku od nieruchomości. Doradzał firmom z branży nieruchomościowej, automotive, transportowej, FCMG oraz IT. Reprezentował klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi i Naczelnym Sądem Administracyjnym. Daniel jest również ekspertem z obszaru planowania i restrukturyzacji podatkowej – z powodzeniem wdrożył dziesiątki projektów restrukturyzacyjnych. Doświadczony wykładowca, przeprowadził ponad 500 szkoleń z zakresu podatków i restrukturyzacji. Autor wielu publikacji na temat opodatkowania działalności firm w Polsce. Włada biegle językiem angielskim.
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki podatków VAT w branży produkcyjnej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży produkcyjnej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
UWAGA:
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Moment powstania obowiązku podatkowego dla usług i towarów – kiedy dochodzi do dostawy towarów? Pojęcie usług i dostaw ciągłych. Warunki dostawy a moment dokonania dostawy – znaczenie Incoterms dla rozliczeń na gruncie VAT.
- Umowy contract/tool manufacturer.
- Zaliczki i przedpłaty oraz kaucje i zabezpieczenia – zasady rozliczeń na gruncie VAT.
- Problematyka świadczeń kompleksowych – dostawa z montażem, dostawa z transportem, koszty pakowania – kiedy mamy do czynienia z usługą kompleksową?
- Kary umowne, odszkodowania i reklamacje a VAT.
- Prawo do odliczenia – kluczowe aspekty praktyczne, ograniczenia w prawie do odliczenia.
- Miejsce świadczenia w VAT.
- Transakcje międzynarodowe – WDT, WNT, import i eksport towarów, transakcje łańcuchowe i trójstronne, usługi w obrocie zagranicznym – wybrane zagadnienia praktyczne istotne dla firm produkcyjnych z uwzględnieniem pakietu QUICK FIXES.
- Eksport usług – kwestia stałego miejsca prowadzenia działalności gospodarczej
- Kursy walut na potrzeby VAT.
- Wiążące Informacje Stawkowe – czy warto występować o WIS?
"
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string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki podatków VAT w branży produkcyjnej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży produkcyjnej.
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UWAGA:
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Moment powstania obowiązku podatkowego dla usług i towarów – kiedy dochodzi do dostawy towarów? Pojęcie usług i dostaw ciągłych. Warunki dostawy a moment dokonania dostawy – znaczenie Incoterms dla rozliczeń na gruncie VAT.
- Umowy contract/tool manufacturer.
- Zaliczki i przedpłaty oraz kaucje i zabezpieczenia – zasady rozliczeń na gruncie VAT.
- Problematyka świadczeń kompleksowych – dostawa z montażem, dostawa z transportem, koszty pakowania – kiedy mamy do czynienia z usługą kompleksową?
- Kary umowne, odszkodowania i reklamacje a VAT.
- Prawo do odliczenia – kluczowe aspekty praktyczne, ograniczenia w prawie do odliczenia.
- Miejsce świadczenia w VAT.
- Transakcje międzynarodowe – WDT, WNT, import i eksport towarów, transakcje łańcuchowe i trójstronne, usługi w obrocie zagranicznym – wybrane zagadnienia praktyczne istotne dla firm produkcyjnych z uwzględnieniem pakietu QUICK FIXES.
- Eksport usług – kwestia stałego miejsca prowadzenia działalności gospodarczej
- Kursy walut na potrzeby VAT.
- Wiążące Informacje Stawkowe – czy warto występować o WIS?
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie pozwalające na przygotowanie firmy do sukcesji, analiza skutków podatkowych rozwiązań z akresu zarządu sukcesyjnego i fundacji rodzinnej.
PROGRAM
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• podstawowe zasady – utworzenie, działanie, organy, majątek
• skutki podatkowe (korzyści i zagrożenia)
• wady i zalety.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 27 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie pozwalające na przygotowanie firmy do sukcesji, analiza skutków podatkowych rozwiązań z akresu zarządu sukcesyjnego i fundacji rodzinnej.
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Materiały:
Tak
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bool(false)
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NULL
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["name"]=>
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["content"]=>
string(4267) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Ustawa o AML rozszerzyła katalog instytucji obowiązanych o podmioty prowadzące działalność gospodarczą polegającą na świadczeniu usług w branży kryptowalut. Szkolenie dedykowane jest tym podmiotom, które zajmując się szeroko rozumianym handlem walutami wirtualnymi chcą uzyskać informacje, czy znajdują się w katalogu instytucji obowiązanych oraz jakie obowiązki wiążą się z objęciem obszaru kryptowalut zakresem ustawy o AML. Podczas szkolenia odpowiemy m.in. na pytania:
- Kto jest instytucją obowiązaną w rozumieniu ustawy w zakresie obrotu walutami wirtualnymi?
- Czy każdy podmiot dokonujący handlu walutami wirtualnymi musi posiadać procedury AML?
- Jak wdrożyć i jakie procedury powinny posiadać instytucje obowiązane w rozumieniu ustawy?
PROGRAM
- Ustawa o AML
• Ogólne założenia ustawy
• Definicja prania brudnych pieniędzy
• Definicja waluty wirtualnej
- Działalność polegająca na świadczeniu usług w branży kryptowalut, a definicja instytucji obowiązanej.
• Definicja kantoru, giełdy kryptowalutowej oraz podmiotów dostarczających portfele kryptowalutowe
- Rejestracja działalności kryptowalutowej dla celów AML
• Podstawa prawna działania rejestru działalności w zakresie kryptowalut
• Wpis do rejestru – niekaralność i obowiązek wykazani wiedzy i doświadczenia związanego z działalnością kryptowalut
• Zmiana wpisu w rejestrze
• Zawiadomienie o zawieszeniu i wykreśleniu z rejestru
• Opłata za wpis
- Czy KNF nadzoruje giełdy kryptowalutowe?
• Działalność giełdy kryptowalutowej, a świadczenie usług płatniczych.
- Obowiązki podmiotów działających w branży kryptowalut, a ustawa o AML
• Ocena ryzyka – praktyczne omówienie przeprowadzenia oceny ryzyka oraz czynników za pomocą, których dokonujemy oceny
• Środki bezpieczeństwa finansowego, w tym wzmożone środki bezpieczeństwa finansowego – kiedy należy je stosować
• Zasady szkolenia pracowników– czy wszyscy pracownicy podlegają obowiązkowemu szkoleniu AML?
• Zasady zgłaszania nieprawidłowości – jak wprowadzić odpowiednią procedurę i kto jest zobowiązany do zgłaszania nieprawidłowości
- Obowiązki wynikające z ustawy, a ochrona danych osobowych
- Wewnętrza procedura AML
• Osoby odpowiedzialne za wdrożenie procedur i nowe obowiązki kadry zarządzającej
• Elementy procedury
• Procedura KYC – know your customer, jakie elementy powinna zawierać
• Wdrożenie procedury - praktyczne przykłady opracowania i wdrożenia procedury
- Raportowanie do GIIF
• Transakcje podlegające raportowaniu
• Zawiadomienie o podejrzeniu prania brudnych pieniędzy
• Raportowanie okresowe
• Zasady postępowania instytucji obowiązanej w przypadku żądania wstrzymania realizacji transakcji przez Generalnego Inspektora lub Prokuraturę.
- Zasady kontroli instytucji obowiązanych
• Podmioty uprawnione do kontroli
- Sankcje
• Kary administracyjne
• Kary pieniężne
• Odpowiedzialność karna
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 52 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Ustawa o AML rozszerzyła katalog instytucji obowiązanych o podmioty prowadzące działalność gospodarczą polegającą na świadczeniu usług w branży kryptowalut. Szkolenie dedykowane jest tym podmiotom, które zajmując się szeroko rozumianym handlem walutami wirtualnymi chcą uzyskać informacje, czy znajdują się w katalogu instytucji obowiązanych oraz jakie obowiązki wiążą się z objęciem obszaru kryptowalut zakresem ustawy o AML. Podczas szkolenia odpowiemy m.in. na pytania:
- Kto jest instytucją obowiązaną w rozumieniu ustawy w zakresie obrotu walutami wirtualnymi?
- Czy każdy podmiot dokonujący handlu walutami wirtualnymi musi posiadać procedury AML?
- Jak wdrożyć i jakie procedury powinny posiadać instytucje obowiązane w rozumieniu ustawy?
PROGRAM
- Ustawa o AML
• Ogólne założenia ustawy
• Definicja prania brudnych pieniędzy
• Definicja waluty wirtualnej
- Działalność polegająca na świadczeniu usług w branży kryptowalut, a definicja instytucji obowiązanej.
• Definicja kantoru, giełdy kryptowalutowej oraz podmiotów dostarczających portfele kryptowalutowe
- Rejestracja działalności kryptowalutowej dla celów AML
• Podstawa prawna działania rejestru działalności w zakresie kryptowalut
• Wpis do rejestru – niekaralność i obowiązek wykazani wiedzy i doświadczenia związanego z działalnością kryptowalut
• Zmiana wpisu w rejestrze
• Zawiadomienie o zawieszeniu i wykreśleniu z rejestru
• Opłata za wpis
- Czy KNF nadzoruje giełdy kryptowalutowe?
• Działalność giełdy kryptowalutowej, a świadczenie usług płatniczych.
- Obowiązki podmiotów działających w branży kryptowalut, a ustawa o AML
• Ocena ryzyka – praktyczne omówienie przeprowadzenia oceny ryzyka oraz czynników za pomocą, których dokonujemy oceny
• Środki bezpieczeństwa finansowego, w tym wzmożone środki bezpieczeństwa finansowego – kiedy należy je stosować
• Zasady szkolenia pracowników– czy wszyscy pracownicy podlegają obowiązkowemu szkoleniu AML?
• Zasady zgłaszania nieprawidłowości – jak wprowadzić odpowiednią procedurę i kto jest zobowiązany do zgłaszania nieprawidłowości
- Obowiązki wynikające z ustawy, a ochrona danych osobowych
- Wewnętrza procedura AML
• Osoby odpowiedzialne za wdrożenie procedur i nowe obowiązki kadry zarządzającej
• Elementy procedury
• Procedura KYC – know your customer, jakie elementy powinna zawierać
• Wdrożenie procedury - praktyczne przykłady opracowania i wdrożenia procedury
- Raportowanie do GIIF
• Transakcje podlegające raportowaniu
• Zawiadomienie o podejrzeniu prania brudnych pieniędzy
• Raportowanie okresowe
• Zasady postępowania instytucji obowiązanej w przypadku żądania wstrzymania realizacji transakcji przez Generalnego Inspektora lub Prokuraturę.
- Zasady kontroli instytucji obowiązanych
• Podmioty uprawnione do kontroli
- Sankcje
• Kary administracyjne
• Kary pieniężne
• Odpowiedzialność karna
"
["description"]=>
string(0) ""
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Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 52 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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string(2) "id"
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string(3569) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki podatków CIT w branży produkcyjnej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży produkcyjnej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
UWAGA:
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Podatek CIT:
- Przychody podatkowe – moment rozpoznania przychodu w branży produkcyjnej. Data sprzedaży towaru a data wystawienia faktury?
- Zaliczki / przedpłaty na poczet sprzedaży towaru
- Przychody rozliczane kasowo – odsetki, kary umowne i odszkodowania od dostawców.
- Korekta przychodów i kosztów uzyskania przychodów – kiedy wstecz a kiedy na bieżąco?
- Koszty uzyskania przychodów w branży produkcyjnej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne.
Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
- Alokacja kosztów bezpośrednich i pośrednich dla wydatków związanych z produkcją – podejście podatkowe a podejście bilansowe
- Moment potrącenia kosztów wynagrodzeń pracowniczych z narzutami oraz odpisów amortyzacyjnych
- Koszty uzyskania przychodów charakterystyczne dla branży produkcyjnej – straty inwentaryzacyjne (magazynowe),
likwidacja środków trwałych, koszty zaniechanych inwestycji
- Koszty reklamacji jakościowych i logistycznych a także kary umowne i odszkodowania – koszty uzyskania przychodów
- Środki trwałe w branży produkcyjnej, remont / konserwacja oraz modernizacja środków trwałych w branży produkcyjnej
- Koszty pozyskania finansowania – limitowanie kosztów podatkowych (art. 15c CIT)
- Koszty pracownicze w branży produkcyjnej PIT/CIT (wynagrodzenia, premie itd.), w tym koszty BHP i benefitów pracowniczych
- Koszty marketingowe / reprezentacyjne i koszty działu sprzedaży (np. koszty akwizycji, spotkania z kontrahentami)
a podatkowe koszty uzyskania przychodów
- Wierzytelności nieściągalne i ulga na złe długi w branży produkcyjnej.
- Ulgi podatkowe firm z branży produkcyjnej, w szczególności: ulga B+R, ulga na prototyp, ulga na robotyzację.
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 46 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie problematyki podatków CIT w branży produkcyjnej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży produkcyjnej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
UWAGA:
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Podatek CIT:
- Przychody podatkowe – moment rozpoznania przychodu w branży produkcyjnej. Data sprzedaży towaru a data wystawienia faktury?
- Zaliczki / przedpłaty na poczet sprzedaży towaru
- Przychody rozliczane kasowo – odsetki, kary umowne i odszkodowania od dostawców.
- Korekta przychodów i kosztów uzyskania przychodów – kiedy wstecz a kiedy na bieżąco?
- Koszty uzyskania przychodów w branży produkcyjnej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne.
Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
- Alokacja kosztów bezpośrednich i pośrednich dla wydatków związanych z produkcją – podejście podatkowe a podejście bilansowe
- Moment potrącenia kosztów wynagrodzeń pracowniczych z narzutami oraz odpisów amortyzacyjnych
- Koszty uzyskania przychodów charakterystyczne dla branży produkcyjnej – straty inwentaryzacyjne (magazynowe),
likwidacja środków trwałych, koszty zaniechanych inwestycji
- Koszty reklamacji jakościowych i logistycznych a także kary umowne i odszkodowania – koszty uzyskania przychodów
- Środki trwałe w branży produkcyjnej, remont / konserwacja oraz modernizacja środków trwałych w branży produkcyjnej
- Koszty pozyskania finansowania – limitowanie kosztów podatkowych (art. 15c CIT)
- Koszty pracownicze w branży produkcyjnej PIT/CIT (wynagrodzenia, premie itd.), w tym koszty BHP i benefitów pracowniczych
- Koszty marketingowe / reprezentacyjne i koszty działu sprzedaży (np. koszty akwizycji, spotkania z kontrahentami)
a podatkowe koszty uzyskania przychodów
- Wierzytelności nieściągalne i ulga na złe długi w branży produkcyjnej.
- Ulgi podatkowe firm z branży produkcyjnej, w szczególności: ulga B+R, ulga na prototyp, ulga na robotyzację.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 46 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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bool(false)
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bool(true)
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bool(true)
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string(70) "OBOWIĄZKI W ZAKRESIE OCHRONY SYGNALISTÓW, CZY JESTEŚ NA NIE GOTOWY?"
["content"]=>
string(4659) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Polska ustawa o ochronie sygnalistów zbliża się wielkimi krokami. W styczniu opublikowane szósty i najprawdopodobniej, ostateczny projekt ustawy o ochronie sygnalistów. Zgodnie z projektem ustawy obowiązek wdrożenia określonych procedur wewnętrznych oraz systemów zapewniających ochronę sygnalistom będą mieli:
- Średni i duzi przedsiębiorcy, tj. już podmioty zatrudniające od 50 pracowników.
- Mikro i małe przedsiębiorstwa działające w sektorze finansowym.
- Jednostki sektora publicznego zatrudniające co najmniej 50 pracowników.
- Podmioty sektora publicznego, z wyłączeniem urzędów lub jednostek organizacyjnych gminy liczącej mniej niż 10 000 mieszkańców.
Zgodnie z projektem, podmioty prywatne, zatrudniające od 50 do 249 pracowników muszą wdrożyć procedury w zakresie ochrony sygnalistów do 17 grudnia 2023 roku. Pozostałe podmioty będą w rzeczywistości miały 2 miesiące od dnia wejścia w życie ustawy na dostosowanie regulacji wewnętrznych do wymogów ustawy. Podczas szkolenia odpowiemy na pytania jak należy przygotować się na nowe wyzwania dotyczące ochrony sygnalisty, jakie uprawnienia zyskają pracownicy, przed jakimi wyzwaniami stoją przedsiębiorcy.
PROGRAM
- Ochrona sygnalistów w Polsce – dane z analiz rynku
- Informacje wstępne
a) Etap wdrożenia dyrektywy o ochronie sygnalistów – sankcje nałożone na Polskę i inne kraje europejskie
b) Zakres przedmiotowy obowiązywania dyrektywy o ochronie sygnalistów.
c) Podmioty zobowiązane do wdrożenia procedur
d) Sankcje
- Kim jest sygnalista
a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty
- Zgłoszenia wewnętrzne i działania następcze
a) Jak zorganizować wewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak opracować procedury dotyczące zgłoszeń wynikające z dyrektywy o sygnalistach?
• wskazania osoby odpowiedzialnej za odbieranie zgłoszeń,
• określenia sposobu/kanałów odbierania zgłoszeń,
• określenia sposobu ochrony osoby dokonującej zgłoszenia,
• określenia sposobu ochrony danych osobowych osoby dokonującej zgłoszenia,
• określenia zasad zachowania poufności w przypadku ujawnienia tożsamości sygnalisty,
• określenia rodzaju i charakteru działań następczych podejmowanych po odebraniu zgłoszenia,
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
- Zgłoszenia zewnętrzne i działania następcze
a) Jak zorganizować zewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak powinna wyglądać struktura zewnętrznych kanałów zgłoszeń wynikająca z dyrektywy o sygnalistach?
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
- Ujawnienie publiczne
- Podstawowe zasady postępowania z sygnalistami
a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO, a sygnaliści
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń
- Środki ochrony sygnalistów.
a) Zakaz działań odwetowych
b) Środki ochrony przed działaniami odwetowymi
c) Środki wsparcia
d) Zakaz zrzeczenia się praw i środków ochrony prawnej
- Procedura wewnętrzna – jak ją przygotować
- Sankcje
"
["description"]=>
string(0) ""
["additional_info"]=>
string(759) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(4659) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Polska ustawa o ochronie sygnalistów zbliża się wielkimi krokami. W styczniu opublikowane szósty i najprawdopodobniej, ostateczny projekt ustawy o ochronie sygnalistów. Zgodnie z projektem ustawy obowiązek wdrożenia określonych procedur wewnętrznych oraz systemów zapewniających ochronę sygnalistom będą mieli:
- Średni i duzi przedsiębiorcy, tj. już podmioty zatrudniające od 50 pracowników.
- Mikro i małe przedsiębiorstwa działające w sektorze finansowym.
- Jednostki sektora publicznego zatrudniające co najmniej 50 pracowników.
- Podmioty sektora publicznego, z wyłączeniem urzędów lub jednostek organizacyjnych gminy liczącej mniej niż 10 000 mieszkańców.
Zgodnie z projektem, podmioty prywatne, zatrudniające od 50 do 249 pracowników muszą wdrożyć procedury w zakresie ochrony sygnalistów do 17 grudnia 2023 roku. Pozostałe podmioty będą w rzeczywistości miały 2 miesiące od dnia wejścia w życie ustawy na dostosowanie regulacji wewnętrznych do wymogów ustawy. Podczas szkolenia odpowiemy na pytania jak należy przygotować się na nowe wyzwania dotyczące ochrony sygnalisty, jakie uprawnienia zyskają pracownicy, przed jakimi wyzwaniami stoją przedsiębiorcy.
PROGRAM
- Ochrona sygnalistów w Polsce – dane z analiz rynku
- Informacje wstępne
a) Etap wdrożenia dyrektywy o ochronie sygnalistów – sankcje nałożone na Polskę i inne kraje europejskie
b) Zakres przedmiotowy obowiązywania dyrektywy o ochronie sygnalistów.
c) Podmioty zobowiązane do wdrożenia procedur
d) Sankcje
- Kim jest sygnalista
a) Definicja sygnalisty
b) Warunki objęcia ochroną sygnalisty
- Zgłoszenia wewnętrzne i działania następcze
a) Jak zorganizować wewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak opracować procedury dotyczące zgłoszeń wynikające z dyrektywy o sygnalistach?
• wskazania osoby odpowiedzialnej za odbieranie zgłoszeń,
• określenia sposobu/kanałów odbierania zgłoszeń,
• określenia sposobu ochrony osoby dokonującej zgłoszenia,
• określenia sposobu ochrony danych osobowych osoby dokonującej zgłoszenia,
• określenia zasad zachowania poufności w przypadku ujawnienia tożsamości sygnalisty,
• określenia rodzaju i charakteru działań następczych podejmowanych po odebraniu zgłoszenia,
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
- Zgłoszenia zewnętrzne i działania następcze
a) Jak zorganizować zewnętrzne kanały zgłaszania informacji o potencjalnych nieprawidłowościach?
b) Jak powinna wyglądać struktura zewnętrznych kanałów zgłoszeń wynikająca z dyrektywy o sygnalistach?
c) Jakie działania następcze należy prowadzić w związku ze zgłoszeniami naruszenia prawa?
- Ujawnienie publiczne
- Podstawowe zasady postępowania z sygnalistami
a) Obowiązek zachowania poufności – ochrona tożsamości sygnalisty
b) RODO, a sygnaliści
c) Obowiązki związane z prowadzeniem rejestrów zgłoszeń
- Środki ochrony sygnalistów.
a) Zakaz działań odwetowych
b) Środki ochrony przed działaniami odwetowymi
c) Środki wsparcia
d) Zakaz zrzeczenia się praw i środków ochrony prawnej
- Procedura wewnętrzna – jak ją przygotować
- Sankcje
"
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string(759) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 0 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe omówienie tematyki związanej ze świadczeniem usług w obrocie zagranicznym ze szczególnym uwzględnieniem miejsca świadczenia usług. Zagadnienie to omówione zostanie z uwzględnieniem wybranych przykładów praktycznych oraz najczęściej występujących zagadnień budzących wątpliwości przedsiębiorców.
PROGRAM
I. pojęcie importu i „eksportu” usług,
II. określanie miejsca świadczenia usług,
a) pojęcie „siedziby działalności gospodarczej” oraz „stałego miejsca prowadzenia działalności gospodarczej”,
b) świadczenie usług na rzecz podmiotów nieposiadających statusu podatnika,
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g) miejsce świadczenia przy krótkoterminowym najmie środków transportu,
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IV. zasady odliczania VAT z tytułu importu usług,
V. podstawa opodatkowania,
VI. stawki podatku.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
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Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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"
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Cena bez abonamentu:
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Czas trwania:
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Tak
"
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"
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"
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki CIT w branży deweloperskiej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży deweloperskiej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Podatek CIT:
- Przychody podatkowe – data rozpoznania przychodu w branży deweloperskiej. Data sprzedaży lokalu a umowa przedwstępna, zaliczka, protokół, akt notarialny – data powstania przychodu podatkowego
- Przedpłaty na poczet nabycia lokalu – zaliczki, zadatki – rozpoznanie przychodu podatkowego
- Przychody podatkowe – kary umowne i odszkodowania. Czy zawsze otrzymanie kary umownej generuje przychód?
- Kaucje gwarancyjne otrzymane i wpłacone – czy zawsze są neutralne podatkowo? Kiedy kaucja może zostać rozliczona w przychodach i kosztach? Ryzyko nieodpłatnego świadczenia
- Koszty uzyskania przychodów w branży deweloperskiej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
- Koszty uzyskania przychodów w branży deweloperskiej – koszty charakterystyczne dla branży deweloperskiej.
- Koszty uzyskania przychodów w branży deweloperskiej – rozliczanie kosztów w czasie „krok po kroku”, zgodnie z zasadą współmierności
- Kary umowne i odszkodowania w branży deweloperskiej – możliwość rozliczenia w kosztach podatkowych. Co z karami za opóźnienie? Możliwość rozliczenia kar związanych z epidemią COVID-19.
- Koszty uzyskania przychodów charakterystyczne dla branży deweloperskiej – wykonawstwo zastępcze i odpowiedzialność solidarna
- Koszty uzyskania przychodów charakterystyczne dla branży deweloperskiej – straty inwentaryzacyjne, likwidacja środków trwałych, koszty zaniechanych inwestycji
- Koszty pracownicze w branży deweloperskiej PIT/CIT – diety, koszty przejazdów, noclegi. Kiedy musimy rozpoznać przychód u pracownika?
- Inne zagadnienia branżowe.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 32 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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string(3546) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe problematyki CIT w branży deweloperskiej. Szkolenie obejmuje wyłącznie zagadnienia branżowe, które zostały wybrane na bazie naszej wieloletniej praktyki w obsłudze podatkowej firm z branży deweloperskiej.
Nasi eksperci skupiają się na poszczególnych zagadnieniach, omawiając regulacje ustawowe oraz najnowsze interpretacje organów podatkowych i orzeczenia sądów administracyjnych.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
Podatek CIT:
- Przychody podatkowe – data rozpoznania przychodu w branży deweloperskiej. Data sprzedaży lokalu a umowa przedwstępna, zaliczka, protokół, akt notarialny – data powstania przychodu podatkowego
- Przedpłaty na poczet nabycia lokalu – zaliczki, zadatki – rozpoznanie przychodu podatkowego
- Przychody podatkowe – kary umowne i odszkodowania. Czy zawsze otrzymanie kary umownej generuje przychód?
- Kaucje gwarancyjne otrzymane i wpłacone – czy zawsze są neutralne podatkowo? Kiedy kaucja może zostać rozliczona w przychodach i kosztach? Ryzyko nieodpłatnego świadczenia
- Koszty uzyskania przychodów w branży deweloperskiej – uwagi ogólne. Podział na koszty bezpośrednie, koszty pośrednie i inne. Omówienie przepisów ustawy o CIT istotnych dla rozliczenia kosztów w czasie
- Koszty uzyskania przychodów w branży deweloperskiej – koszty charakterystyczne dla branży deweloperskiej.
- Koszty uzyskania przychodów w branży deweloperskiej – rozliczanie kosztów w czasie „krok po kroku”, zgodnie z zasadą współmierności
- Kary umowne i odszkodowania w branży deweloperskiej – możliwość rozliczenia w kosztach podatkowych. Co z karami za opóźnienie? Możliwość rozliczenia kar związanych z epidemią COVID-19.
- Koszty uzyskania przychodów charakterystyczne dla branży deweloperskiej – wykonawstwo zastępcze i odpowiedzialność solidarna
- Koszty uzyskania przychodów charakterystyczne dla branży deweloperskiej – straty inwentaryzacyjne, likwidacja środków trwałych, koszty zaniechanych inwestycji
- Koszty pracownicze w branży deweloperskiej PIT/CIT – diety, koszty przejazdów, noclegi. Kiedy musimy rozpoznać przychód u pracownika?
- Inne zagadnienia branżowe.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 32 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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Znaleziono 449 szkoleń
