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                array(31) {
                  ["id"]=>
                  int(4)
                  ["username"]=>
                  NULL
                  ["first_name"]=>
                  string(8) "Grzegorz"
                  ["last_name"]=>
                  string(8) "Niebudek"
                  ["email"]=>
                  string(25) "grzegorz.niebudek@ltca.pl"
                  ["phone"]=>
                  NULL
                  ["mobile_phone"]=>
                  NULL
                  ["status"]=>
                  bool(true)
                  ["email_verified_at"]=>
                  NULL
                  ["password"]=>
                  string(60) "$2y$10$EUBHqCrWnV/2AUfo1tedJ.Rx/tTK1LPWlpJ/Lf4mZW8Qg/qpboURm"
                  ["allow_newsletter"]=>
                  bool(true)
                  ["api_token"]=>
                  string(60) "9S3jvS1uYFYO27AIfGlRYnzYOzxXzdA83tnkGtHiqnvWb0QLsV3LfkEk9q4n"
                  ["facebook_id"]=>
                  NULL
                  ["google_id"]=>
                  NULL
                  ["remember_token"]=>
                  NULL
                  ["created_at"]=>
                  string(19) "2023-04-21 17:20:18"
                  ["updated_at"]=>
                  string(19) "2025-11-07 10:44:07"
                  ["deleted_at"]=>
                  NULL
                  ["two_factor_code"]=>
                  NULL
                  ["two_factor_expires_at"]=>
                  NULL
                  ["description"]=>
                  string(1116) "
Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
                  ["to_be_logged_out"]=>
                  bool(false)
                  ["parent_id"]=>
                  NULL
                  ["tpay_card_token"]=>
                  NULL
                  ["tpay_card_suffix"]=>
                  NULL
                  ["linkedin"]=>
                  string(55) "https://www.linkedin.com/in/grzegorz-niebudek-428421a0/"
                  ["large_photo_png"]=>
                  string(36) "photos/grzegorz_niebudek_500x500.png"
                  ["large_photo_webp"]=>
                  string(37) "photos/grzegorz_niebudek_500x500.webp"
                  ["small_photo_png"]=>
                  string(36) "photos/grzegorz_niebudek_100x100.png"
                  ["small_photo_webp"]=>
                  string(37) "photos/grzegorz_niebudek_100x100.webp"
                  ["hubspot_contact_id"]=>
                  NULL
                }
                ["original":protected]=>
                array(33) {
                  ["id"]=>
                  int(4)
                  ["username"]=>
                  NULL
                  ["first_name"]=>
                  string(8) "Grzegorz"
                  ["last_name"]=>
                  string(8) "Niebudek"
                  ["email"]=>
                  string(25) "grzegorz.niebudek@ltca.pl"
                  ["phone"]=>
                  NULL
                  ["mobile_phone"]=>
                  NULL
                  ["status"]=>
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                  ["email_verified_at"]=>
                  NULL
                  ["password"]=>
                  string(60) "$2y$10$EUBHqCrWnV/2AUfo1tedJ.Rx/tTK1LPWlpJ/Lf4mZW8Qg/qpboURm"
                  ["allow_newsletter"]=>
                  bool(true)
                  ["api_token"]=>
                  string(60) "9S3jvS1uYFYO27AIfGlRYnzYOzxXzdA83tnkGtHiqnvWb0QLsV3LfkEk9q4n"
                  ["facebook_id"]=>
                  NULL
                  ["google_id"]=>
                  NULL
                  ["remember_token"]=>
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                  ["created_at"]=>
                  string(19) "2023-04-21 17:20:18"
                  ["updated_at"]=>
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                  ["deleted_at"]=>
                  NULL
                  ["two_factor_code"]=>
                  NULL
                  ["two_factor_expires_at"]=>
                  NULL
                  ["description"]=>
                  string(1116) "
Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
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                  ["linkedin"]=>
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                  ["large_photo_png"]=>
                  string(36) "photos/grzegorz_niebudek_500x500.png"
                  ["large_photo_webp"]=>
                  string(37) "photos/grzegorz_niebudek_500x500.webp"
                  ["small_photo_png"]=>
                  string(36) "photos/grzegorz_niebudek_100x100.png"
                  ["small_photo_webp"]=>
                  string(37) "photos/grzegorz_niebudek_100x100.webp"
                  ["hubspot_contact_id"]=>
                  NULL
                  ["pivot_product_id"]=>
                  int(2344)
                  ["pivot_author_id"]=>
                  int(4)
                }
                ["changes":protected]=>
                array(0) {
                }
                ["casts":protected]=>
                array(6) {
                  ["email_verified_at"]=>
                  string(8) "datetime"
                  ["two_factor_expires_at"]=>
                  string(8) "datetime"
                  ["status"]=>
                  string(28) "SCTeam\Auth\Enums\UserStatus"
                  ["subscriptions.pivot.type"]=>
                  string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
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                  string(35) "SCTeam\Subscriptions\Enums\TimeType"
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                ["classCastCache":protected]=>
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                ["attributeCastCache":protected]=>
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                ["dates":protected]=>
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                ["dateFormat":protected]=>
                NULL
                ["appends":protected]=>
                array(2) {
                  [0]=>
                  string(4) "name"
                  [1]=>
                  string(6) "avatar"
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                ["dispatchesEvents":protected]=>
                array(0) {
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                ["observables":protected]=>
                array(3) {
                  [0]=>
                  string(16) "createdWithMetas"
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                  string(16) "updatedWithMetas"
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                ["relations":protected]=>
                array(1) {
                  ["pivot"]=>
                  object(Illuminate\Database\Eloquent\Relations\Pivot)#2844 (33) {
                    ["connection":protected]=>
                    NULL
                    ["table":protected]=>
                    string(14) "product_author"
                    ["primaryKey":protected]=>
                    string(2) "id"
                    ["keyType":protected]=>
                    string(3) "int"
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                    ["perPage":protected]=>
                    int(15)
                    ["exists"]=>
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                    ["escapeWhenCastingToString":protected]=>
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                    array(2) {
                      ["product_id"]=>
                      int(2344)
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                    array(0) {
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                    ["dates":protected]=>
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                    ["dateFormat":protected]=>
                    NULL
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                    array(0) {
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                    array(0) {
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                    ["timestamps"]=>
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                    ["fillable":protected]=>
                    array(0) {
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                    ["guarded":protected]=>
                    array(0) {
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                    ["pivotParent"]=>
                    object(App\Models\Product)#2911 (46) {
                      ["connection":protected]=>
                      NULL
                      ["table":protected]=>
                      string(8) "products"
                      ["primaryKey":protected]=>
                      string(2) "id"
                      ["keyType":protected]=>
                      string(3) "int"
                      ["incrementing"]=>
                      bool(true)
                      ["with":protected]=>
                      array(3) {
                        [0]=>
                        string(10) "categories"
                        [1]=>
                        string(4) "tags"
                        [2]=>
                        string(10) "attributes"
                      }
                      ["withCount":protected]=>
                      array(0) {
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                      ["preventsLazyLoading"]=>
                      bool(false)
                      ["perPage":protected]=>
                      int(15)
                      ["exists"]=>
                      bool(false)
                      ["wasRecentlyCreated"]=>
                      bool(false)
                      ["escapeWhenCastingToString":protected]=>
                      bool(false)
                      ["attributes":protected]=>
                      array(0) {
                      }
                      ["original":protected]=>
                      array(0) {
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                      ["changes":protected]=>
                      array(0) {
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                      ["casts":protected]=>
                      array(11) {
                        ["type"]=>
                        string(33) "SCTeam\Products\Enums\ProductType"
                        ["promotional_price_starts_at"]=>
                        string(8) "datetime"
                        ["promotional_price_ends_at"]=>
                        string(8) "datetime"
                        ["starts_at"]=>
                        string(8) "datetime"
                        ["finish_at"]=>
                        string(8) "datetime"
                        ["related_product_ids"]=>
                        string(5) "array"
                        ["date_of_publish"]=>
                        string(8) "datetime"
                        ["published_to"]=>
                        string(8) "datetime"
                        ["workshop_days"]=>
                        string(5) "array"
                        ["mobile_app_only"]=>
                        string(7) "boolean"
                        ["deleted_at"]=>
                        string(8) "datetime"
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                      ["classCastCache":protected]=>
                      array(0) {
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                      ["attributeCastCache":protected]=>
                      array(0) {
                      }
                      ["dates":protected]=>
                      array(0) {
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                      ["dateFormat":protected]=>
                      NULL
                      ["appends":protected]=>
                      array(3) {
                        [0]=>
                        string(9) "image_url"
                        [1]=>
                        string(3) "url"
                        [2]=>
                        string(12) "legal_status"
                      }
                      ["dispatchesEvents":protected]=>
                      array(0) {
                      }
                      ["observables":protected]=>
                      array(3) {
                        [0]=>
                        string(16) "createdWithMetas"
                        [1]=>
                        string(16) "updatedWithMetas"
                        [2]=>
                        string(14) "savedWithMetas"
                      }
                      ["relations":protected]=>
                      array(0) {
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                      ["touches":protected]=>
                      array(0) {
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                      ["timestamps"]=>
                      bool(true)
                      ["hidden":protected]=>
                      array(0) {
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                      ["visible":protected]=>
                      array(0) {
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                      ["fillable":protected]=>
                      array(0) {
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                      ["guarded":protected]=>
                      array(1) {
                        [0]=>
                        string(2) "id"
                      }
                      ["__metaData":protected]=>
                      NULL
                      ["__wasCreatedEventFired":protected]=>
                      bool(false)
                      ["__wasUpdatedEventFired":protected]=>
                      bool(false)
                      ["__wasSavedEventFired":protected]=>
                      bool(false)
                      ["translatedAttributes"]=>
                      array(4) {
                        [0]=>
                        string(4) "name"
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                        [2]=>
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                        [3]=>
                        string(15) "additional_info"
                      }
                      ["revisionPresenter":protected]=>
                      string(44) "SCTeam\Products\Presenters\Revisions\Product"
                      ["sortable":protected]=>
                      array(7) {
                        [0]=>
                        string(2) "id"
                        [1]=>
                        string(4) "slug"
                        [2]=>
                        string(5) "price"
                        [3]=>
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                        [4]=>
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                        [5]=>
                        string(15) "date_of_publish"
                        [6]=>
                        string(32) "clickMeetingConference.starts_at"
                      }
                      ["metaTable":protected]=>
                      string(13) "products_meta"
                      ["forceDeleting":protected]=>
                      bool(false)
                      ["defaultLocale":protected]=>
                      NULL
                      ["mediaConversions"]=>
                      array(0) {
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                      ["mediaCollections"]=>
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                      ["deletePreservingMedia":protected]=>
                      bool(false)
                      ["unAttachedMediaLibraryItems":protected]=>
                      array(0) {
                      }
                      ["scoutMetadata":protected]=>
                      array(0) {
                      }
                      ["translationModel"]=>
                      string(41) "SCTeam\Products\Models\ProductTranslation"
                    }
                    ["foreignKey":protected]=>
                    string(10) "product_id"
                    ["relatedKey":protected]=>
                    string(9) "author_id"
                  }
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                ["touches":protected]=>
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                ["timestamps"]=>
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                ["hidden":protected]=>
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                ["guarded":protected]=>
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                ["rememberTokenName":protected]=>
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                ["revisionable":protected]=>
                array(8) {
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                  [1]=>
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                  [2]=>
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                  string(16) "allow_newsletter"
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                ["sortable":protected]=>
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                  string(2) "id"
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                  string(5) "email"
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                ["accessToken":protected]=>
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                ["forceDeleting":protected]=>
                bool(false)
                ["roleClass":"SCTeam\Auth\Models\User":private]=>
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                ["permissionClass":"SCTeam\Auth\Models\User":private]=>
                NULL
                ["wildcardClass":"SCTeam\Auth\Models\User":private]=>
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                ["__metaData":protected]=>
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                ["__wasCreatedEventFired":protected]=>
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                ["__wasUpdatedEventFired":protected]=>
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                ["__wasSavedEventFired":protected]=>
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                ["deletePreservingMedia":protected]=>
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            ["escapeWhenCastingToString":protected]=>
            bool(false)
          }
          ["translations"]=>
          object(Illuminate\Database\Eloquent\Collection)#2799 (2) {
            ["items":protected]=>
            array(1) {
              [0]=>
              object(SCTeam\Products\Models\ProductTranslation)#2784 (30) {
                ["connection":protected]=>
                string(5) "pgsql"
                ["table":protected]=>
                string(20) "product_translations"
                ["primaryKey":protected]=>
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                ["keyType":protected]=>
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                  string(32) "NKUP - koszty niepodatkowe w CIT"
                  ["content"]=>
                  string(4797) "



FRAGMENT SZKOLENIA




CEL SZKOLENIA
Celem szkolenia jest omówienie najczęstszych przypadków kosztów uznawanych za NKUP. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów limitowanych. 
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT. 
 
PROGRAM

I. Koszty uzyskania przychodów – zasady ogólne 

1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Czy wystarczy paragon aby rozliczyć koszt? 

II. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)

1. Koszty reprezentacji 
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy dla kontrahentów / zleceniobiorców / B2B
5. Imprezy pracownicze – alkohol i inne koszty
6. Prezenty dla kontrahentów 
7. VAT niebędący kosztem uzyskania przychodu
8. PFRON
9. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
10. Upominki, prezenty świąteczne dla klientów / kontrahentów
11. Darowizny
12. Odsetki budżetowe 
13. Koszty pokryte dotacjami
14. Usługi nieprawidłowo udokumentowane np. wynajmu samochodu / usługi taksówkowe
15. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne, ubezpieczenie)
16. Przekroczona kilometrówka
17. Podatki np. PCC 
18. Koszty reklamacji 
19. Wydatki na radę nadzorczą 
20. Koszty odsetek na transakcje kapitałowe  
21. Straty w środkach trwałych, likwidacje
22. Niedobory inwentaryzacyjne
23. Inne koszty niepodatkowe (NKUP)

III. Wydatki na rzecz współpracowników B2B i zleceniobiorców

IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe

V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe

VI. Koszty finansowania dłużnego a limit KUP

VII. Brak zapłaty a ulga na złe długi

"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 2 minuty






Certyfikat:
TAK






Materiały:
Tak


"
                }
                ["original":protected]=>
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                  string(2) "pl"
                  ["name"]=>
                  string(32) "NKUP - koszty niepodatkowe w CIT"
                  ["content"]=>
                  string(4797) "



FRAGMENT SZKOLENIA




CEL SZKOLENIA
Celem szkolenia jest omówienie najczęstszych przypadków kosztów uznawanych za NKUP. Szkolenie obejmie również omówienie najbardziej charakterystycznych kosztów limitowanych. 
Szkolenie obejmuje również omówienie najnowszych interpretacji organów podatkowych, orzeczeń sądów administracyjnych dotyczących CIT. 
 
PROGRAM

I. Koszty uzyskania przychodów – zasady ogólne 

1. Definicja kosztów uzyskania przychodów
2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów
3. Dokumentowanie kosztów uzyskania przychodów
4. Czy wystarczy paragon aby rozliczyć koszt? 

II. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP)

1. Koszty reprezentacji 
2. Składki członkowskie
3. Ubezpieczenia pracowników
4. Imprezy dla kontrahentów / zleceniobiorców / B2B
5. Imprezy pracownicze – alkohol i inne koszty
6. Prezenty dla kontrahentów 
7. VAT niebędący kosztem uzyskania przychodu
8. PFRON
9. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe
10. Upominki, prezenty świąteczne dla klientów / kontrahentów
11. Darowizny
12. Odsetki budżetowe 
13. Koszty pokryte dotacjami
14. Usługi nieprawidłowo udokumentowane np. wynajmu samochodu / usługi taksówkowe
15. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne, ubezpieczenie)
16. Przekroczona kilometrówka
17. Podatki np. PCC 
18. Koszty reklamacji 
19. Wydatki na radę nadzorczą 
20. Koszty odsetek na transakcje kapitałowe  
21. Straty w środkach trwałych, likwidacje
22. Niedobory inwentaryzacyjne
23. Inne koszty niepodatkowe (NKUP)

III. Wydatki na rzecz współpracowników B2B i zleceniobiorców

IV. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe

V. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe

VI. Koszty finansowania dłużnego a limit KUP

VII. Brak zapłaty a ulga na złe długi

"
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Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 2 minuty






Certyfikat:
TAK






Materiały:
Tak


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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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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 przedstawienie tematyki modelowania podatkowego. Podczas spotkania omówione zostaną korzyści i zagrożenia płynące z prowadzenia działalności w różnych formach prawnych.
 
PROGRAM

1. Jednoosobowa działalność gospodarcza
a. Możliwe formy opodatkowania
b. Ryzyka związane z prowadzeniem JDG
c. Obowiązki ewidencyjne (ewidencja przychodów, PKiR, księgi rachunkowe)
2. Spółka jawna
a. Powstanie spółki jawnej (założenie, przekształcenie JDG).
b. Rozliczenia podatkowe wspólników.
c. Ryzyka wynikające z prowadzenia działalności w formie spółki jawnej.
3. Spółka komandytowa
a. Założenie spółki komandytowej.
b. Opodatkowanie spółki, komandytariusza i komplementariusza
c. Rozliczenie zysków sprzed 2021 roku.
4. Spółka z o.o. i spółka akcyjna
a. Powstanie spółki kapitałowej.
b. Opodatkowanie CIT.
c. Model estoński – założenia i korzyści.
5. Fundacja rodzinna
a. Założenie fundacji rodzinnej.
b. Zwolnienie z podatku dochodowego dla fundacji rodzinnej: zasady i wyjątki
c. Opodatkowanie beneficjentów.


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 26 minut






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
                  string(2828) "



FRAGMENT SZKOLENIA



CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie tematyki modelowania podatkowego. Podczas spotkania omówione zostaną korzyści i zagrożenia płynące z prowadzenia działalności w różnych formach prawnych.
 
PROGRAM

1. Jednoosobowa działalność gospodarcza
a. Możliwe formy opodatkowania
b. Ryzyka związane z prowadzeniem JDG
c. Obowiązki ewidencyjne (ewidencja przychodów, PKiR, księgi rachunkowe)
2. Spółka jawna
a. Powstanie spółki jawnej (założenie, przekształcenie JDG).
b. Rozliczenia podatkowe wspólników.
c. Ryzyka wynikające z prowadzenia działalności w formie spółki jawnej.
3. Spółka komandytowa
a. Założenie spółki komandytowej.
b. Opodatkowanie spółki, komandytariusza i komplementariusza
c. Rozliczenie zysków sprzed 2021 roku.
4. Spółka z o.o. i spółka akcyjna
a. Powstanie spółki kapitałowej.
b. Opodatkowanie CIT.
c. Model estoński – założenia i korzyści.
5. Fundacja rodzinna
a. Założenie fundacji rodzinnej.
b. Zwolnienie z podatku dochodowego dla fundacji rodzinnej: zasady i wyjątki
c. Opodatkowanie beneficjentów.


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 26 minut






Certyfikat:
TAK






Materiały:
Tak


"
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Anna jest doradcą podatkowym i Partnerem Zarządzającym w Kancelarii LTCA. Ukończyła prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczenie zawodowe zdobywała w renomowanych kancelariach prawnych i podatkowych, doradzając przy skomplikowanych transakcjach gospodarczych. Koncentruje się na doradztwie z zakresu podatków dochodowych ze szczególnym uwzględnieniem cen transferowych i analiz benchmarkigowych. Zarządzała ponad 300 projektami z zakresu TP. Anna z powodzeniem wdrażała również projekty z zakresu raportowania schematów podatkowych (MDR) oraz systemów compliance. Wykładowca na ponad 300 szkoleniach z zakresu cen transferowych, podatków CIT i VAT, MDR oraz compliance. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
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FRAGMENT SZKOLENIA












CEL SZKOLENIA


Ceny transferowe niezmiennie są jednym z głównych punktów zainteresowania organów podatkowych. Coraz liczniejsze kontrole transakcji realizowanych przez podmioty powiązane, dają coraz lepsze wyniki kontroli. Organy podatkowe dysponują większą ilością narzędzi do typowania podmiotów oraz coraz większym doświadczeniem i wiedzą z zakresu przeprowadzania kontroli cen transferowych. 
Podczas szkolenie uczestnicy dowiedzą się jak przygotować się na kontrolę z cen transferowych, jak w praktyce wyglądają takie kontrole, na co zwrócić szczególną uwagę przy sporządzaniu dokumentacji cen transferowych oraz jak zarządzać ryzykiem w przedmiotowym zakresie. 
PROGRAM


I. Kontrole z zakresu cen transferowych 

1. Najnowsze statystki z zakresu kontroli 
2. Plany Ministerstwa Finansów związane z dalszymi kontrolami
3. Transakcje najczęściej kontrolowane przez organy podatkowe
4. Czynniki wpływające na wytypowanie podmiotu do kontroli
5. Narzędzia służące do typowania podmiotów do kontroli 

II. Jak prawidłowo przygotować się do kontroli z obszaru cen transferowych 

1. Zarządzanie cenami transferowymi – jak zabezpieczyć obszar cen transferowych w trakcie roku podatkowego
2. Warunki rynkowe transakcji – czy tylko cena ma znaczenie?
3. Najczęstsze błędy podatników, prawidłowe ustalenie ceny rynkowej, transakcja usług wewnątrzgrupowych 
4. Dokumentacja cen transferowych – na co zwrócić szczególną uwagę przy sporządzaniu dokumentacji przy kontroli 
5. Modele współpracy – czy analiza funkcjonalna ma znaczenie dla organów podatkowych, jaki ma wpływ na wynik transakcji
6. Dokumentacja cen transferowych od grupy – czy organy podatkowe kwestionują jej kompletność i prawidłowość 
7. Wymiana informacji podatkowych – jak często organy podatkowe korzystają z tej możliwości przy kontroli cen transferowych 
8. Korekty cen transferowych – wątpliwości odnośnie klasyfikacji 
9. Możliwość recharakteryzacji transakcji przez organy podatkowe, a jej konsekwencje dla podatników 
10. Restrukturyzacje, proces ich identyfikacji i wpływ na wyniki kontroli transakcji. 
11. Transakcje nieodpłatne pomiędzy podmiotami powiązanymi – jakie niosą ryzyko podczas kontroli i kiedy mogą być rynkowe.
12. Przykłady najczęstszych pytań organów podatkowych podczas kontroli z obszaru cen transferowych  
13. Jak współpracować z organem podatkowym podczas kontroli. 

III. Analiza benchmarkingowa i analiza zgodności jako narzędzie do ograniczenia ryzyka podatkowego i karnoskarbowego 

1. Czy każdy ma obowiązek badania rynkowości cen?
2. Kiedy należy sporządzić analizę benchmarkingową, a kiedy analizę zgodności?
3. Źródła danych
4. Analizy danych porównawczych – jak wybrać metodę weryfikacji ceny transferowej.  

IV. Obowiązki sprawozdawcze 

1. Obowiązek sporządzenia informacji TP-R – dane wykazywane w informacji 
2. Obowiązek złożenia oświadczenia o sporządzeniu dokumentacji 
3. Osoby odpowiedzialne za złożenie oświadczenia i informacji TP-R

V. Sankcje 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 33 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
                  string(5836) "



FRAGMENT SZKOLENIA












CEL SZKOLENIA


Ceny transferowe niezmiennie są jednym z głównych punktów zainteresowania organów podatkowych. Coraz liczniejsze kontrole transakcji realizowanych przez podmioty powiązane, dają coraz lepsze wyniki kontroli. Organy podatkowe dysponują większą ilością narzędzi do typowania podmiotów oraz coraz większym doświadczeniem i wiedzą z zakresu przeprowadzania kontroli cen transferowych. 
Podczas szkolenie uczestnicy dowiedzą się jak przygotować się na kontrolę z cen transferowych, jak w praktyce wyglądają takie kontrole, na co zwrócić szczególną uwagę przy sporządzaniu dokumentacji cen transferowych oraz jak zarządzać ryzykiem w przedmiotowym zakresie. 
PROGRAM


I. Kontrole z zakresu cen transferowych 

1. Najnowsze statystki z zakresu kontroli 
2. Plany Ministerstwa Finansów związane z dalszymi kontrolami
3. Transakcje najczęściej kontrolowane przez organy podatkowe
4. Czynniki wpływające na wytypowanie podmiotu do kontroli
5. Narzędzia służące do typowania podmiotów do kontroli 

II. Jak prawidłowo przygotować się do kontroli z obszaru cen transferowych 

1. Zarządzanie cenami transferowymi – jak zabezpieczyć obszar cen transferowych w trakcie roku podatkowego
2. Warunki rynkowe transakcji – czy tylko cena ma znaczenie?
3. Najczęstsze błędy podatników, prawidłowe ustalenie ceny rynkowej, transakcja usług wewnątrzgrupowych 
4. Dokumentacja cen transferowych – na co zwrócić szczególną uwagę przy sporządzaniu dokumentacji przy kontroli 
5. Modele współpracy – czy analiza funkcjonalna ma znaczenie dla organów podatkowych, jaki ma wpływ na wynik transakcji
6. Dokumentacja cen transferowych od grupy – czy organy podatkowe kwestionują jej kompletność i prawidłowość 
7. Wymiana informacji podatkowych – jak często organy podatkowe korzystają z tej możliwości przy kontroli cen transferowych 
8. Korekty cen transferowych – wątpliwości odnośnie klasyfikacji 
9. Możliwość recharakteryzacji transakcji przez organy podatkowe, a jej konsekwencje dla podatników 
10. Restrukturyzacje, proces ich identyfikacji i wpływ na wyniki kontroli transakcji. 
11. Transakcje nieodpłatne pomiędzy podmiotami powiązanymi – jakie niosą ryzyko podczas kontroli i kiedy mogą być rynkowe.
12. Przykłady najczęstszych pytań organów podatkowych podczas kontroli z obszaru cen transferowych  
13. Jak współpracować z organem podatkowym podczas kontroli. 

III. Analiza benchmarkingowa i analiza zgodności jako narzędzie do ograniczenia ryzyka podatkowego i karnoskarbowego 

1. Czy każdy ma obowiązek badania rynkowości cen?
2. Kiedy należy sporządzić analizę benchmarkingową, a kiedy analizę zgodności?
3. Źródła danych
4. Analizy danych porównawczych – jak wybrać metodę weryfikacji ceny transferowej.  

IV. Obowiązki sprawozdawcze 

1. Obowiązek sporządzenia informacji TP-R – dane wykazywane w informacji 
2. Obowiązek złożenia oświadczenia o sporządzeniu dokumentacji 
3. Osoby odpowiedzialne za złożenie oświadczenia i informacji TP-R

V. Sankcje 


"
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Cena bez abonamentu:
199 PLN






Czas trwania:
3 godziny 33 minuty






Certyfikat:
TAK






Materiały:
Tak


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                  ["content"]=>
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FRAGMENT SZKOLENIA







CEL SZKOLENIA
Ustalenie rezydencji podatkowej osoby fizycznej jest kwestią kluczową w kontekście prawidłowego wypełniania obowiązków podatkowych względem fiskusa. Z uwagi na to, że jej przypisanie podatnikowi nie jest konsekwencją złożenia przez niego deklaracji co do zamieszkiwania na terenie takiego czy innego państwa, a jest związane z oceną całokształtu faktów i okoliczności dotyczących danej osoby fizycznej, niezmiernie istotne jest dokonywanie poprawnej interpretacji przepisów podatkowych w tym zakresie. W trakcie szkolenia prowadzącą dr Marta Skowrońska doradca podatkowy przybliży uczestnikom reguły ustalania rezydencji podatkowej osób fizycznych. Zostaną omówione kluczowe dla tego zagadnienia kwestie takie jak: zakres obowiązku podatkowego w Polsce, pojęcie miejsca zamieszkania osoby fizycznej, czy zmiana rezydencji podatkowej w trakcie roku.
PROGRAM


1. Na czym polega ograniczony i nieograniczony obowiązek podatkowy w Polsce ?
2. Co to jest rezydencja podatkowa ?
3. Jakie są kryteria ustalania rezydencji podatkowej ?
4. Jakie są skutki zmiany rezydencji podatkowej w trakcie roku ?
5. Czy możliwa jest podwójna rezydencja podatkowa ?
6. Jaki wpływ na ustalenie rezydencji podatkowej mają umowy o unikaniu podwójnego opodatkowania ?


"
                  ["description"]=>
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                  ["additional_info"]=>
                  string(759) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 6 minut






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
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FRAGMENT SZKOLENIA







CEL SZKOLENIA
Ustalenie rezydencji podatkowej osoby fizycznej jest kwestią kluczową w kontekście prawidłowego wypełniania obowiązków podatkowych względem fiskusa. Z uwagi na to, że jej przypisanie podatnikowi nie jest konsekwencją złożenia przez niego deklaracji co do zamieszkiwania na terenie takiego czy innego państwa, a jest związane z oceną całokształtu faktów i okoliczności dotyczących danej osoby fizycznej, niezmiernie istotne jest dokonywanie poprawnej interpretacji przepisów podatkowych w tym zakresie. W trakcie szkolenia prowadzącą dr Marta Skowrońska doradca podatkowy przybliży uczestnikom reguły ustalania rezydencji podatkowej osób fizycznych. Zostaną omówione kluczowe dla tego zagadnienia kwestie takie jak: zakres obowiązku podatkowego w Polsce, pojęcie miejsca zamieszkania osoby fizycznej, czy zmiana rezydencji podatkowej w trakcie roku.
PROGRAM


1. Na czym polega ograniczony i nieograniczony obowiązek podatkowy w Polsce ?
2. Co to jest rezydencja podatkowa ?
3. Jakie są kryteria ustalania rezydencji podatkowej ?
4. Jakie są skutki zmiany rezydencji podatkowej w trakcie roku ?
5. Czy możliwa jest podwójna rezydencja podatkowa ?
6. Jaki wpływ na ustalenie rezydencji podatkowej mają umowy o unikaniu podwójnego opodatkowania ?


"
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                  string(759) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 6 minut






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
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FRAGMENT SZKOLENIA








CEL SZKOLENIA
Celem szkolenia jest omówienie kwestii związanych z rozliczeniem rocznym osób fizycznych ze szczególnym uwzględnieniem ulg podatkowych uwzględnianych w PIT/O.
Grupa docelowa: księgowi, pracownicy działów kadr.
 
PROGRAM

1. Odliczenia od dochodu:
a. Ulga na internet;
b. Ulga rehabilitacyjna;
c. Darowizny;
d. Ulga na IKZE;
e. Ulga termomodernizacyjna;
f. Składki członkowskie na rzecz związków zawodowych;
g. Ulga na zabytki.
2. Odliczenia od podatku:
a. Ulga na dzieci (ulga prorodzinna);
b. Ulga abolicyjna.
3. Wspólne rozliczenie.
4. Czego nie uwzględni e-PIT?
5. Najczęstsze błędy popełniane przy rozliczaniu PIT-37.
6. Termin zwrotu podatku. 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 32 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
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FRAGMENT SZKOLENIA








CEL SZKOLENIA
Celem szkolenia jest omówienie kwestii związanych z rozliczeniem rocznym osób fizycznych ze szczególnym uwzględnieniem ulg podatkowych uwzględnianych w PIT/O.
Grupa docelowa: księgowi, pracownicy działów kadr.
 
PROGRAM

1. Odliczenia od dochodu:
a. Ulga na internet;
b. Ulga rehabilitacyjna;
c. Darowizny;
d. Ulga na IKZE;
e. Ulga termomodernizacyjna;
f. Składki członkowskie na rzecz związków zawodowych;
g. Ulga na zabytki.
2. Odliczenia od podatku:
a. Ulga na dzieci (ulga prorodzinna);
b. Ulga abolicyjna.
3. Wspólne rozliczenie.
4. Czego nie uwzględni e-PIT?
5. Najczęstsze błędy popełniane przy rozliczaniu PIT-37.
6. Termin zwrotu podatku. 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 32 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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          int(2315)
          ["slug"]=>
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          ["price"]=>
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          ["room_id"]=>
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        ["dateFormat":protected]=>
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                      ["deletePreservingMedia":protected]=>
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                      ["scoutMetadata":protected]=>
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                      ["translationModel"]=>
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                    ["foreignKey":protected]=>
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                    ["relatedKey":protected]=>
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                ["timestamps"]=>
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                ["rememberTokenName":protected]=>
                string(14) "remember_token"
                ["revisionable":protected]=>
                array(8) {
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                  string(10) "first_name"
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                  string(16) "allow_newsletter"
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                ["accessToken":protected]=>
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FRAGMENT SZKOLENIA








CEL SZKOLENIA

Celem szkolenia jest szczegółowe przedstawienie tematu podatku minimalnego w CIT. Podczas szkolenia szczegółowo wskażemy kto podlega pod podatek minimalny, jak kalkulować rentowność oraz kto jest zwolniony z podatku minimalnego. Wskażemy również przykładowe wyliczenia. 
 
PROGRAM

1) Na czym polega podatek minimalny? 
2) Kogo dotyczy podatek? 
3) Jak wyliczyć rentowność? – praktyczne przykłady wyliczenia minimalnej dochodowości. 
4) Rozliczenie straty / skorzystanie z ulg podatkowych a kalkulacja rentowności. 
5) Wyłączenia przy kalkulacji rentowności. Na co zwrócić uwagę?
6) Wyłączenia podmiotowe – kto nie zapłaci podatku minimalnego? 
7) Podatek minimalny w grupach kapitałowych. 
8) Podatek minimalny dla podmiotów strefowych oraz zwolnionych przedmiotowo.
9) Podstawa opodatkowania – wyliczenie w dwóch wariantach, przykłady praktyczne. 
10) Stawka podatkowa i wyliczenie podatku. 
11) Termin płatności podatku oraz wykazanie w zeznaniu CIT-8. 
12) Odliczenia podatku minimalnego od tradycyjnego CIT. 
13) Podatek minimalny a podatek o przychodów z budynków. 
14) Globalny podatek minimalny BEPS Pillar II a krajowy podatek minimalny. 
15) Podsumowanie – czy podatek minimalny jest taki straszny?


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 3 minuty






Certyfikat:
TAK






Materiały:
Tak


"
                }
                ["original":protected]=>
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                  ["product_id"]=>
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                  ["name"]=>
                  string(23) "Podatek minimalny w CIT"
                  ["content"]=>
                  string(2735) "



FRAGMENT SZKOLENIA








CEL SZKOLENIA

Celem szkolenia jest szczegółowe przedstawienie tematu podatku minimalnego w CIT. Podczas szkolenia szczegółowo wskażemy kto podlega pod podatek minimalny, jak kalkulować rentowność oraz kto jest zwolniony z podatku minimalnego. Wskażemy również przykładowe wyliczenia. 
 
PROGRAM

1) Na czym polega podatek minimalny? 
2) Kogo dotyczy podatek? 
3) Jak wyliczyć rentowność? – praktyczne przykłady wyliczenia minimalnej dochodowości. 
4) Rozliczenie straty / skorzystanie z ulg podatkowych a kalkulacja rentowności. 
5) Wyłączenia przy kalkulacji rentowności. Na co zwrócić uwagę?
6) Wyłączenia podmiotowe – kto nie zapłaci podatku minimalnego? 
7) Podatek minimalny w grupach kapitałowych. 
8) Podatek minimalny dla podmiotów strefowych oraz zwolnionych przedmiotowo.
9) Podstawa opodatkowania – wyliczenie w dwóch wariantach, przykłady praktyczne. 
10) Stawka podatkowa i wyliczenie podatku. 
11) Termin płatności podatku oraz wykazanie w zeznaniu CIT-8. 
12) Odliczenia podatku minimalnego od tradycyjnego CIT. 
13) Podatek minimalny a podatek o przychodów z budynków. 
14) Globalny podatek minimalny BEPS Pillar II a krajowy podatek minimalny. 
15) Podsumowanie – czy podatek minimalny jest taki straszny?


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
2 godziny 3 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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          ["slug"]=>
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          ["slug"]=>
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          ["starts_at"]=>
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          ["date_of_publish"]=>
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          ["is_visible"]=>
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          ["subscription_price"]=>
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        ["dateFormat":protected]=>
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          [0]=>
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FRAGMENT SZKOLENIA







CEL SZKOLENIA
Cak uniknąć błędów interpretacyjnych w obowiązującym stanie prawnym? Co oznaczają zmiany w zasadzie pisemności w zakresie prowadzonego postępowania administracyjnego? Na co zwrócić szczególną uwagę przy interpretacji art. 14 oraz 39 KPA? Jakie zmiany muszą nastąpić w instytucji, aby wdrożyć zapisy ustawy o doręczeniach elektronicznych? Zagadnienia te zostaną szczegółowo omówione na szkoleniu, największy nacisk położony zostanie na kwestie sprawiające najwięcej trudności w codziennym stosowaniu regulacji prawnych, co pozwoli uczestnikom na zrozumienie obowiązującego dualizmu prawnego w związku z różnymi terminami obowiązku stosowania ustawy o doręczeniach elektronicznych.

Uczestnicy szkolenia zdobędą wiedze przydatną w prowadzonych postępowaniach administracyjnych w zakresie zmian w procedurze administracyjnej i prawidłowego stosowania doręczeń elektronicznych. Nabędą umiejętności stosowania nowych przepisów KPA, wprowadzonych ustawą o doręczeniach elektronicznych. Poznają zasady procedury administracyjnej i zdobędą wiedzę w zakresie aktualnego orzecznictwa. Dowiedzą się jakie formy doręczeń będziemy stosować w postępowaniu administracyjnym, i od kiedy jednostka ma obowiązek wdrożyć zapisy ustawy o doręczeniach elektronicznych oraz zmian w KPA.
 
PROGRAM


1. Analiza brzmienia zasady pisemności - jakie praktyczne korzyści ma nowe brzmienie art. 14 KPA.
2. Omówienie zasad procedury administracyjnej  - konsekwencje błędnego stosowania zapisów ustawy.
3. Jak podpisywać pisma urzędowe? Rodzaje podpisów wskazanych w przepisach prawa: podpis własnoręczny, osobisty, kwalifikowany, zaufany. Kto i kiedy może stosować pieczęć elektroniczną.
4. Postać i forma elektroniczna – Co robić z  pismami kierowanymi: e – mailem, na informatycznym nośniku danych – czy i kiedy wywołują skutek prawny?
5. Dokument elektroniczny w procedurze administracyjnej – zapis art. 63 KPA, co rozumiemy pod pojęciem podania. Jak prawidłowo złożyć podanie – elementy obligatoryjne.
6. Powiadomienie o pozostawieniu podania bez rozpoznania – obowiązkowe czy nie?
Pouczenie o zasadach prowadzenia korespondencji elektronicznej.
7. Doręczenia – omówienie zagadnień oficjalności doręczeń: doręczenie osobiste, zastępcze, fikcja prawna doręczenia, konkludentne. Najczęstsze błędy w zakresie doręczeń. Jak uniknąć zarzutu braku skuteczności doręczenia.
8. Doręczenia elektroniczne – kiedyś i teraz, brzmienie art. 39 KPA jak stosować i od kiedy?, konsekwencje dualizmu prawnego.
9. Nowe zasady – domyśle doręczenie elektroniczne, obowiązek doręczania na adres do doręczeń, baza adresów elektronicznych.
10. Publiczna usługa rejestrowanego doręczenia elektronicznego. Kwalifikowana usługa doręczenia elektronicznego.
11. Doręczenie z wykorzystaniem publicznej usługi hybrydowej.
12. „Dowód otrzymania” a „chwila doręczenia lub wpłynięcia korespondencji”.
13. Orzecznictwo – skuteczność doręczenia
14. Odpowiedzi na pytania


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 36 minut






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
                  string(4536) "



FRAGMENT SZKOLENIA







CEL SZKOLENIA
Cak uniknąć błędów interpretacyjnych w obowiązującym stanie prawnym? Co oznaczają zmiany w zasadzie pisemności w zakresie prowadzonego postępowania administracyjnego? Na co zwrócić szczególną uwagę przy interpretacji art. 14 oraz 39 KPA? Jakie zmiany muszą nastąpić w instytucji, aby wdrożyć zapisy ustawy o doręczeniach elektronicznych? Zagadnienia te zostaną szczegółowo omówione na szkoleniu, największy nacisk położony zostanie na kwestie sprawiające najwięcej trudności w codziennym stosowaniu regulacji prawnych, co pozwoli uczestnikom na zrozumienie obowiązującego dualizmu prawnego w związku z różnymi terminami obowiązku stosowania ustawy o doręczeniach elektronicznych.

Uczestnicy szkolenia zdobędą wiedze przydatną w prowadzonych postępowaniach administracyjnych w zakresie zmian w procedurze administracyjnej i prawidłowego stosowania doręczeń elektronicznych. Nabędą umiejętności stosowania nowych przepisów KPA, wprowadzonych ustawą o doręczeniach elektronicznych. Poznają zasady procedury administracyjnej i zdobędą wiedzę w zakresie aktualnego orzecznictwa. Dowiedzą się jakie formy doręczeń będziemy stosować w postępowaniu administracyjnym, i od kiedy jednostka ma obowiązek wdrożyć zapisy ustawy o doręczeniach elektronicznych oraz zmian w KPA.
 
PROGRAM


1. Analiza brzmienia zasady pisemności - jakie praktyczne korzyści ma nowe brzmienie art. 14 KPA.
2. Omówienie zasad procedury administracyjnej  - konsekwencje błędnego stosowania zapisów ustawy.
3. Jak podpisywać pisma urzędowe? Rodzaje podpisów wskazanych w przepisach prawa: podpis własnoręczny, osobisty, kwalifikowany, zaufany. Kto i kiedy może stosować pieczęć elektroniczną.
4. Postać i forma elektroniczna – Co robić z  pismami kierowanymi: e – mailem, na informatycznym nośniku danych – czy i kiedy wywołują skutek prawny?
5. Dokument elektroniczny w procedurze administracyjnej – zapis art. 63 KPA, co rozumiemy pod pojęciem podania. Jak prawidłowo złożyć podanie – elementy obligatoryjne.
6. Powiadomienie o pozostawieniu podania bez rozpoznania – obowiązkowe czy nie?
Pouczenie o zasadach prowadzenia korespondencji elektronicznej.
7. Doręczenia – omówienie zagadnień oficjalności doręczeń: doręczenie osobiste, zastępcze, fikcja prawna doręczenia, konkludentne. Najczęstsze błędy w zakresie doręczeń. Jak uniknąć zarzutu braku skuteczności doręczenia.
8. Doręczenia elektroniczne – kiedyś i teraz, brzmienie art. 39 KPA jak stosować i od kiedy?, konsekwencje dualizmu prawnego.
9. Nowe zasady – domyśle doręczenie elektroniczne, obowiązek doręczania na adres do doręczeń, baza adresów elektronicznych.
10. Publiczna usługa rejestrowanego doręczenia elektronicznego. Kwalifikowana usługa doręczenia elektronicznego.
11. Doręczenie z wykorzystaniem publicznej usługi hybrydowej.
12. „Dowód otrzymania” a „chwila doręczenia lub wpłynięcia korespondencji”.
13. Orzecznictwo – skuteczność doręczenia
14. Odpowiedzi na pytania


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 36 minut






Certyfikat:
TAK






Materiały:
Tak


"
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Ukończyła prawo na Uniwersytecie Kardynała Stefana Wyszyńskiego w Warszawie. Pierwsze doświadczenie zawodowe zdobywała jako konsultant podatkowy w polskiej kancelarii doradztwa podatkowego, w której zajmowała się przede wszystkich zagadnieniami z zakresu PIT, CIT i VAT, sporządzając opinie podatkowe, wnioski o interpretacje, skargi oraz skargi kasacyjne. Następnie swoją karierę rozwijała w międzynarodowej kancelarii doradztwa podatkowego wchodzącej w skład tzw. „wielkiej czwórki”, w której realizowała projekty głównie z zakresu kontroli celno-skarbowych oraz postępowań sądowo-administracyjnych. Posiada również doświadczenie związane z raportowaniem schematów podatkowych (MDR) oraz składaniem wniosków nadpłatowych w zakresie podatku u źródła (WHT). W ramach Kancelarii LTCA uczestniczy w projektach obejmujących bieżące doradztwo podatkowe.
"
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FRAGMENT SZKOLENIA








CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT. 
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu).
 
PROGRAM

I. Limity i ograniczenia
1. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
2. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
3. Koszty finansowania dłużnego a limit KUP

II. Amortyzacja  środki trwałe, wartości niematerialne i prawne

1. Środki trwałe i WNiP – definicje
2. Ustalenie wartości początkowej 
3. Zasady i metody amortyzacji
4. Remont a ulepszenie środków trwałych
5. Straty w majątku trwałym
6. Inwestycje w obcym środku trwałym
7. Likwidacja 

III. Odliczenia i ulgi w CIT - zasady obliczania oraz wykazywania w deklaracji CIT

1. Darowizny, w tym darowizny celowe (np. cele charytatywne)
2. Odliczenie straty
3. Atrakcyjność finansowania własnego (hipotetyczne odsetki - NID)
4. Ulga na złe długi
5. Ulga B+R
6. Ulga na innowacyjnych pracowników
7. Ulga na produkcje próbną i wprowadzenie do obrotu nowego produktu
8. Ulga na robotyzację
9. Ulga na ekspansje produktową
10. Ulga na wspieranie sportu, kultury i nauki
11. Ulga IPO
12. Ulga konsolidacyjna
13. Ulga IP BOX 

IV. Inne zagadnienia
1. Podatek od przychodów z budynków
2. Podatek minimalny w CIT 
3. Estoński CIT – omówienie istoty regulacji 

V. Zasady wypełniania CIT-8 z załącznikami – krok po kroku 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 1 minuta






Certyfikat:
TAK






Materiały:
Tak


"
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                  string(45) "CIT od podstaw cz. II – wybrane zagadnienia"
                  ["content"]=>
                  string(4261) "



FRAGMENT SZKOLENIA








CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT. 
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu).
 
PROGRAM

I. Limity i ograniczenia
1. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe
2. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe
3. Koszty finansowania dłużnego a limit KUP

II. Amortyzacja  środki trwałe, wartości niematerialne i prawne

1. Środki trwałe i WNiP – definicje
2. Ustalenie wartości początkowej 
3. Zasady i metody amortyzacji
4. Remont a ulepszenie środków trwałych
5. Straty w majątku trwałym
6. Inwestycje w obcym środku trwałym
7. Likwidacja 

III. Odliczenia i ulgi w CIT - zasady obliczania oraz wykazywania w deklaracji CIT

1. Darowizny, w tym darowizny celowe (np. cele charytatywne)
2. Odliczenie straty
3. Atrakcyjność finansowania własnego (hipotetyczne odsetki - NID)
4. Ulga na złe długi
5. Ulga B+R
6. Ulga na innowacyjnych pracowników
7. Ulga na produkcje próbną i wprowadzenie do obrotu nowego produktu
8. Ulga na robotyzację
9. Ulga na ekspansje produktową
10. Ulga na wspieranie sportu, kultury i nauki
11. Ulga IPO
12. Ulga konsolidacyjna
13. Ulga IP BOX 

IV. Inne zagadnienia
1. Podatek od przychodów z budynków
2. Podatek minimalny w CIT 
3. Estoński CIT – omówienie istoty regulacji 

V. Zasady wypełniania CIT-8 z załącznikami – krok po kroku 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 1 minuta






Certyfikat:
TAK






Materiały:
Tak


"
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          [6]=>
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        ["metaTable":protected]=>
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        ["forceDeleting":protected]=>
        bool(false)
        ["defaultLocale":protected]=>
        NULL
        ["mediaConversions"]=>
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        ["mediaCollections"]=>
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        ["deletePreservingMedia":protected]=>
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        ["translationModel"]=>
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      }
      [8]=>
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        ["connection":protected]=>
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        ["table":protected]=>
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        ["incrementing"]=>
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FRAGMENT SZKOLENIA








CEL SZKOLENIA
W ramach  szkolenia Monika Markisz – radca prawny i doradca podatkowy omówi aspekty i istotę kapitału zakładowego, jego zasilania, podwyższania i obniżania. Przedmiotem szkolenia będą również zagadnienia odnoszące się do wnoszenia i zwrotu dopłat oraz odpłatnego i nieodpłatnego zbywania udziałów w kapitale zakładowym spółki z o. o.
 
PROGRAM
1. Wniesienie wkładu do spółki z o. o.
a. Rodzaje wkładów wnoszonych do spółki z o. o.
b. Jak wnieść wkład do spółki z o. o. – praktyczne informacje 
c. Wpływ rodzaju i charakteru wkładu do spółki z o. o. na sytuację prawnopodatkową wspólników i spółki z o. o.
2. Podwyższenie kapitału zakładowego
a. Przesłanki i powody podwyższania kapitału zakładowego w spółce z o. o.
b. Przebieg procesu podwyższenia kapitału zakładowego w spółce z o. o.
c. Skutki prawne, podatkowe i ZUS związane z podwyższeniem kapitału zakładowego w spółce z o. o.
3. Obniżenie kapitału zakładowego
a. W jakim celu obniża się kapitał zakładowy w spółce z o. o.?
b. Jak skutecznie obniżyć kapitał zakładowy w spółce z o. o.
c. Obniżenie kapitału zakładowego a umorzenie udziałów
d. Postępowanie konwokacyjne w praktyce
e. Wpływ obniżenia kapitału zakładowego na sytuację prawną, podatkową i ZUS po stronie wspólników i spółki z o. o.
4. Konwersja wierzytelności na udziały
a. Istota konwersji wierzytelności na udziały w spółce z o. o.
b. Przebieg procesu konwersji
c. Konwersja wierzytelności na udziały – skutki prawne, podatkowe i ZUS
5. Dopłaty do spółki z o. o.
a. Warunki wniesienia dopłat do kapitału spółki z o. o.
b. Formalności związane z wniesieniem i zwrotem dopłat
c. Dopłaty a ustawa o rachunkowości
d. Skutki wniesienia dopłat w PIT, CIT , VAT i PCC
6. Zbycie udziałów  w spółce z o. o.
a. Możliwość zbywania udziałów w kapitale zakładowym spółki z o. o. – sprzedaż, zamiana, darowizna, aport
b. Forma zbycia udziałów
c. Zgody korporacyjne w procesie zbywania udziałów
d. Konsekwencje odpłatnego i nieodpłatnego zbywania udziałów w świetle Ksh, ustaw podatkowych i innych przepisów
7. Najnowsze interpretacje i orzeczenia  odnoszące się do zdarzeń wpływających na wysokość  kapitału zakładowego spółki z o. o., dopłaty i zbycie udziałów w spółće z o. o.


"
                  ["description"]=>
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                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 22 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
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FRAGMENT SZKOLENIA








CEL SZKOLENIA
W ramach  szkolenia Monika Markisz – radca prawny i doradca podatkowy omówi aspekty i istotę kapitału zakładowego, jego zasilania, podwyższania i obniżania. Przedmiotem szkolenia będą również zagadnienia odnoszące się do wnoszenia i zwrotu dopłat oraz odpłatnego i nieodpłatnego zbywania udziałów w kapitale zakładowym spółki z o. o.
 
PROGRAM
1. Wniesienie wkładu do spółki z o. o.
a. Rodzaje wkładów wnoszonych do spółki z o. o.
b. Jak wnieść wkład do spółki z o. o. – praktyczne informacje 
c. Wpływ rodzaju i charakteru wkładu do spółki z o. o. na sytuację prawnopodatkową wspólników i spółki z o. o.
2. Podwyższenie kapitału zakładowego
a. Przesłanki i powody podwyższania kapitału zakładowego w spółce z o. o.
b. Przebieg procesu podwyższenia kapitału zakładowego w spółce z o. o.
c. Skutki prawne, podatkowe i ZUS związane z podwyższeniem kapitału zakładowego w spółce z o. o.
3. Obniżenie kapitału zakładowego
a. W jakim celu obniża się kapitał zakładowy w spółce z o. o.?
b. Jak skutecznie obniżyć kapitał zakładowy w spółce z o. o.
c. Obniżenie kapitału zakładowego a umorzenie udziałów
d. Postępowanie konwokacyjne w praktyce
e. Wpływ obniżenia kapitału zakładowego na sytuację prawną, podatkową i ZUS po stronie wspólników i spółki z o. o.
4. Konwersja wierzytelności na udziały
a. Istota konwersji wierzytelności na udziały w spółce z o. o.
b. Przebieg procesu konwersji
c. Konwersja wierzytelności na udziały – skutki prawne, podatkowe i ZUS
5. Dopłaty do spółki z o. o.
a. Warunki wniesienia dopłat do kapitału spółki z o. o.
b. Formalności związane z wniesieniem i zwrotem dopłat
c. Dopłaty a ustawa o rachunkowości
d. Skutki wniesienia dopłat w PIT, CIT , VAT i PCC
6. Zbycie udziałów  w spółce z o. o.
a. Możliwość zbywania udziałów w kapitale zakładowym spółki z o. o. – sprzedaż, zamiana, darowizna, aport
b. Forma zbycia udziałów
c. Zgody korporacyjne w procesie zbywania udziałów
d. Konsekwencje odpłatnego i nieodpłatnego zbywania udziałów w świetle Ksh, ustaw podatkowych i innych przepisów
7. Najnowsze interpretacje i orzeczenia  odnoszące się do zdarzeń wpływających na wysokość  kapitału zakładowego spółki z o. o., dopłaty i zbycie udziałów w spółće z o. o.


"
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                  ["additional_info"]=>
                  string(761) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 22 minuty






Certyfikat:
TAK






Materiały:
Tak


"
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                ["accessToken":protected]=>
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                  ["content"]=>
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FRAGMENT SZKOLENIA







OPIS SZKOLENIA
Celem szkolenia skierowanego do osób przygotowujących rachunek przepływów pieniężnych jest pokazanie ujmowania zdarzeń w działalności finansowej i inwestycyjnej. Praktyczne przykłady liczbowe zilustrują wymogi dokonywania wyłączeń i pokazywania skutków operacji dla działalności inwestycyjnej i finansowej. 
 
PROGRAM
1. Istota działalności inwestycyjnej i przepływów z nią związanych
2. Wpływy i wydatki dotyczące rzeczowych składników ”inwestycyjnych”
3. Wpływy i wydatki związane z papierami wartościowymi i ich pieniężnymi korzyściami
4. Istota działalności finansowej i przepływów z nią związanych
5. Wpływy i wydatki związane z kapitało dawcami
6. Przykłady ujmowania operacji dotyczących kredytów
7. Ujmowanie dotacji w cash flow
8. Leasing  i przepływy z nim związane – przykład ujęcia
9. Najczęściej spotykane problemy i pułapki w procesie sporządzania rachunku przepływów pieniężnych w omawianych segmentach
10. Ujawnienia w sprawozdaniu finansowym w informacji dodatkowej 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 14 minut






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
                  string(2190) "



FRAGMENT SZKOLENIA







OPIS SZKOLENIA
Celem szkolenia skierowanego do osób przygotowujących rachunek przepływów pieniężnych jest pokazanie ujmowania zdarzeń w działalności finansowej i inwestycyjnej. Praktyczne przykłady liczbowe zilustrują wymogi dokonywania wyłączeń i pokazywania skutków operacji dla działalności inwestycyjnej i finansowej. 
 
PROGRAM
1. Istota działalności inwestycyjnej i przepływów z nią związanych
2. Wpływy i wydatki dotyczące rzeczowych składników ”inwestycyjnych”
3. Wpływy i wydatki związane z papierami wartościowymi i ich pieniężnymi korzyściami
4. Istota działalności finansowej i przepływów z nią związanych
5. Wpływy i wydatki związane z kapitało dawcami
6. Przykłady ujmowania operacji dotyczących kredytów
7. Ujmowanie dotacji w cash flow
8. Leasing  i przepływy z nim związane – przykład ujęcia
9. Najczęściej spotykane problemy i pułapki w procesie sporządzania rachunku przepływów pieniężnych w omawianych segmentach
10. Ujawnienia w sprawozdaniu finansowym w informacji dodatkowej 


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 14 minut






Certyfikat:
TAK






Materiały:
Tak


"
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          ["id"]=>
          int(2191)
          ["slug"]=>
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          ["starts_at"]=>
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        ["changes":protected]=>
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          ["type"]=>
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        ["dates":protected]=>
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Paweł jest adwokatem, członkiem Izby Adwokackiej w Warszawie oraz partnerem w LTCA Legal.
Ukończył prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Jest również absolwentem Centrum Prawa Amerykańskiego prowadzonym przez Uniwersytet Warszawski we współpracy z University Florida Levin College of Law.
Specjalizuje się w prawie ubezpieczeń gospodarczych, prawie cywilnym, prawie spółek handlowych oraz prawie karnym gospodarczym.
Posiada ponad 10 – letnie doświadczenie w bieżącym doradztwie i stałej obsłudze prawnej spółek działających na rynku ubezpieczeń, rynku farmaceutycznym oraz deweloperskim. 
Jego praktyka zawodowa skupia się głównie na prowadzeniu i rozwiązywaniu wszelkiego rodzaju  sporów gospodarczych. Swoje doświadczenie Paweł zdobywał w renomowanych Kancelariach reprezentując klientów w kilkuset sporach sądowych, w tym o wielomilionowych wartościach przedmiotu sporu i  charakteryzujących się najwyższym stopniem skomplikowania i złożoności.
Pawła doświadczenie obejmuje również doradztwo w przypadku sporów korporacyjnych, transakcji M&A oraz przygotowaniu i negocjacji szeregu zróżnicowanych kontraktów.
Paweł pełnieni również funkcję obrońcy w sprawach karnych, ze szczególnym uwzględnieniem spraw związanych z zarzutami popełnienia czynu nieuczciwej konkurencji oraz oszustw, w tym uczestniczenia podmiotów gospodarczych w karuzelach podatkowych.
Klienci doceniają u niego skuteczność, responsywność, wysokie zaangażowanie oraz zorientowanie na znalezienie rozwiązania, które pozwoli na maksymalne uwzględnienie interesu i potrzeb biznesowych Klienta.
Jest autorem publikacji z zakresu prawa cywilnego i ubezpieczeń gospodarczych.
Obsługuje klientów w języku polskim i angielskim.
"
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Paweł jest adwokatem, członkiem Izby Adwokackiej w Warszawie oraz partnerem w LTCA Legal.
Ukończył prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Jest również absolwentem Centrum Prawa Amerykańskiego prowadzonym przez Uniwersytet Warszawski we współpracy z University Florida Levin College of Law.
Specjalizuje się w prawie ubezpieczeń gospodarczych, prawie cywilnym, prawie spółek handlowych oraz prawie karnym gospodarczym.
Posiada ponad 10 – letnie doświadczenie w bieżącym doradztwie i stałej obsłudze prawnej spółek działających na rynku ubezpieczeń, rynku farmaceutycznym oraz deweloperskim. 
Jego praktyka zawodowa skupia się głównie na prowadzeniu i rozwiązywaniu wszelkiego rodzaju  sporów gospodarczych. Swoje doświadczenie Paweł zdobywał w renomowanych Kancelariach reprezentując klientów w kilkuset sporach sądowych, w tym o wielomilionowych wartościach przedmiotu sporu i  charakteryzujących się najwyższym stopniem skomplikowania i złożoności.
Pawła doświadczenie obejmuje również doradztwo w przypadku sporów korporacyjnych, transakcji M&A oraz przygotowaniu i negocjacji szeregu zróżnicowanych kontraktów.
Paweł pełnieni również funkcję obrońcy w sprawach karnych, ze szczególnym uwzględnieniem spraw związanych z zarzutami popełnienia czynu nieuczciwej konkurencji oraz oszustw, w tym uczestniczenia podmiotów gospodarczych w karuzelach podatkowych.
Klienci doceniają u niego skuteczność, responsywność, wysokie zaangażowanie oraz zorientowanie na znalezienie rozwiązania, które pozwoli na maksymalne uwzględnienie interesu i potrzeb biznesowych Klienta.
Jest autorem publikacji z zakresu prawa cywilnego i ubezpieczeń gospodarczych.
Obsługuje klientów w języku polskim i angielskim.
"
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FRAGMENT SZKOLENIA








CEL SZKOLENIA
Na tym szkoleniu dowiesz się, czym jest fundacja rodzinna, czy jest ona rozwiązaniem dla Ciebie i jakie korzyści możesz osiągnąć zakładając własną fundację rodzinną.
 
PROGRAM


1. Czym jest fundacja rodzinna? 
2. Dla kogo przeznaczona jest fundacja rodzinna?
3. Jaki majątek wnieść do fundacji?
4. Jakie korzyści oferuje fundacja rodzinna:
5. Zarys podatków w fundacji rodzinnej.


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
1 godzina 58 minut






Certyfikat:
TAK






Materiały:
Tak


"
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                  ["content"]=>
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FRAGMENT SZKOLENIA








CEL SZKOLENIA
Na tym szkoleniu dowiesz się, czym jest fundacja rodzinna, czy jest ona rozwiązaniem dla Ciebie i jakie korzyści możesz osiągnąć zakładając własną fundację rodzinną.
 
PROGRAM


1. Czym jest fundacja rodzinna? 
2. Dla kogo przeznaczona jest fundacja rodzinna?
3. Jaki majątek wnieść do fundacji?
4. Jakie korzyści oferuje fundacja rodzinna:
5. Zarys podatków w fundacji rodzinnej.


"
                  ["description"]=>
                  string(0) ""
                  ["additional_info"]=>
                  string(760) "



Cena bez abonamentu:
199 PLN






Czas trwania:
1 godzina 58 minut






Certyfikat:
TAK






Materiały:
Tak


"
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FRAGMENT SZKOLENIA







CEL SZKOLENIA
Celem szkolenia jest omówienie obowiązków związanych z raportowaniem schematów podatkowych. Obowiązek raportowania dotyczy każdego zdarzenia, które skutkuje powstaniem korzyści podatkowej. Może nim być każdy przypadek oszczędności podatkowej, m.in. niepowstanie zobowiązania podatkowego, obniżenie jego wysokości, a także powstanie albo zawyżenie straty podatkowej. Na szkoleniu zostaną przedstawione najnowsze stanowiska organów podatkowych i MF w zakresie interpretowania przepisów o schematach podatkowych.
Przepisy przewidują surowe sankcje, w tym sankcje administracyjne, karne i karano – skarbowe za niewykonywanie lub nieprawidłowe wykonywanie nowych obowiązków.
 
PROGRAM


I. Raportowanie schematów podatkowych
1. Zagadnienia ogólne
1. Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
2. Ordynacja podatkowa
3. Cel wprowadzenia przepisów
4. Najnowsze statystki MF

II. Czym jest schemat podatkowy?
1. Co jest przedmiotem raportowania?
2. Definicja uzgodnienia i korzyści podatkowej
3. Czym są i jak identyfikować cechy rozpoznawcze
4. Rodzaje schematów i ich różnice
5. Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
6. Raportowanie schematów, a ryzyko potencjalnej kontroli podatkowej
7. Praktyczne przykłady zastosowania schematów podatkowych

III. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
1. Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
2. Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
3. Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
4. Sytuacje nietypowe – jak ocenić, czy mamy obowiązek zgłoszenia schematu?

IV. Procedura wewnętrzna
1. Procedura wewnętrzna nie tylko jako obowiązek wynikający z ordynacji – przed czym może chronić, po co ją wprowadzać
2. Kto jest zobowiązany do posiadania procedury wewnętrznej?
3. Co powinna zawierać procedura wewnętrzna
4. Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji

VI. Najczęściej pojawiające się problemy w raportowaniu schematów podatkowych – przykłady praktyczne
VII. Zgłoszenie schematu podatkowego – prezentacja zgłoszenia przykładowych schematów podatkowych na platformie www.mdr.mf.gov.pl
1. Zgłoszenie MDR-1 – kto składa i jak wypełnić formularz
2. Zgłoszenie MDR- 2 – kto składa i jak wypełnić formularz
3. Zgłoszenie MDR – 3 - kto składa i jak wypełnić formularz
4. Zgłoszenie MDR -4 – kto składa i jak wypełnić formularz
VIII. Sankcje
1. Sankcje administracyjne
2. Sankcje karne – k.k.s i kodeks karny


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Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 3 minuty






Certyfikat:
TAK






Materiały:
Tak


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FRAGMENT SZKOLENIA







CEL SZKOLENIA
Celem szkolenia jest omówienie obowiązków związanych z raportowaniem schematów podatkowych. Obowiązek raportowania dotyczy każdego zdarzenia, które skutkuje powstaniem korzyści podatkowej. Może nim być każdy przypadek oszczędności podatkowej, m.in. niepowstanie zobowiązania podatkowego, obniżenie jego wysokości, a także powstanie albo zawyżenie straty podatkowej. Na szkoleniu zostaną przedstawione najnowsze stanowiska organów podatkowych i MF w zakresie interpretowania przepisów o schematach podatkowych.
Przepisy przewidują surowe sankcje, w tym sankcje administracyjne, karne i karano – skarbowe za niewykonywanie lub nieprawidłowe wykonywanie nowych obowiązków.
 
PROGRAM


I. Raportowanie schematów podatkowych
1. Zagadnienia ogólne
1. Dyrektywa Rady (UE) 2018/822 z 25.05.2018 – polskie przepisy, a treść Dyrektywy
2. Ordynacja podatkowa
3. Cel wprowadzenia przepisów
4. Najnowsze statystki MF

II. Czym jest schemat podatkowy?
1. Co jest przedmiotem raportowania?
2. Definicja uzgodnienia i korzyści podatkowej
3. Czym są i jak identyfikować cechy rozpoznawcze
4. Rodzaje schematów i ich różnice
5. Czy każdy schemat będzie podlegał raportowaniu? – jak prawidłowo przeprowadzić analizę zdarzenia
6. Raportowanie schematów, a ryzyko potencjalnej kontroli podatkowej
7. Praktyczne przykłady zastosowania schematów podatkowych

III. Kto jest zobowiązany do przekazania informacji o schematach podatkowych i kiedy należy je zgłosić?
1. Definicja i obowiązki promotora – jakie konsekwencje może ponieść promotor wskutek niewykonania lub nieprawidłowego wykonania obowiązków
2. Definicja i obowiązki korzystającego – jakie konsekwencje może ponieść korzystający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
3. Definicja i obowiązki wspomagającego – jakie konsekwencje może ponieść wspomagający wskutek niewykonania lub nieprawidłowego wykonania obowiązków
4. Sytuacje nietypowe – jak ocenić, czy mamy obowiązek zgłoszenia schematu?

IV. Procedura wewnętrzna
1. Procedura wewnętrzna nie tylko jako obowiązek wynikający z ordynacji – przed czym może chronić, po co ją wprowadzać
2. Kto jest zobowiązany do posiadania procedury wewnętrznej?
3. Co powinna zawierać procedura wewnętrzna
4. Konsekwencje niewprowadzenia procedury – sankcje wynikające z ordynacji

VI. Najczęściej pojawiające się problemy w raportowaniu schematów podatkowych – przykłady praktyczne
VII. Zgłoszenie schematu podatkowego – prezentacja zgłoszenia przykładowych schematów podatkowych na platformie www.mdr.mf.gov.pl
1. Zgłoszenie MDR-1 – kto składa i jak wypełnić formularz
2. Zgłoszenie MDR- 2 – kto składa i jak wypełnić formularz
3. Zgłoszenie MDR – 3 - kto składa i jak wypełnić formularz
4. Zgłoszenie MDR -4 – kto składa i jak wypełnić formularz
VIII. Sankcje
1. Sankcje administracyjne
2. Sankcje karne – k.k.s i kodeks karny


"
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Cena bez abonamentu:
199 PLN






Czas trwania:
4 godziny 3 minuty






Certyfikat:
TAK






Materiały:
Tak


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