🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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string(31) "photos/urszula_gryn_500x500.png"
["large_photo_webp"]=>
string(32) "photos/urszula_gryn_500x500.webp"
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string(31) "photos/urszula_gryn_100x100.png"
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string(32) "photos/urszula_gryn_100x100.webp"
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NULL
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int(1965)
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int(21985)
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["changes":protected]=>
array(0) {
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["casts":protected]=>
array(6) {
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string(8) "datetime"
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string(16) "createdWithMetas"
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array(1) {
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object(Illuminate\Database\Eloquent\Relations\Pivot)#2978 (33) {
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int(1965)
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int(21985)
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array(0) {
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object(App\Models\Product)#3045 (46) {
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NULL
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string(8) "products"
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string(3) "int"
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array(0) {
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NULL
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array(3) {
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string(9) "image_url"
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string(3) "url"
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string(12) "legal_status"
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string(2) "id"
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string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
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["forceDeleting":protected]=>
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["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
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["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
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array(0) {
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array(0) {
}
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}
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string(10) "product_id"
["relatedKey":protected]=>
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}
}
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array(0) {
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bool(true)
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array(2) {
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string(8) "password"
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string(14) "remember_token"
}
["visible":protected]=>
array(0) {
}
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array(0) {
}
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array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
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string(10) "first_name"
[1]=>
string(9) "last_name"
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string(5) "email"
[3]=>
string(5) "phone"
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string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
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string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
}
["accessToken":protected]=>
NULL
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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NULL
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NULL
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bool(false)
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bool(false)
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bool(false)
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array(0) {
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array(0) {
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object(Illuminate\Database\Eloquent\Collection)#2937 (2) {
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array(1) {
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object(SCTeam\Products\Models\ProductTranslation)#2922 (30) {
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string(5) "pgsql"
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string(20) "product_translations"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(true)
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["product_id"]=>
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["content"]=>
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CEL WEBINARU
Jednostki samorządu terytorialnego poza działaniem jako organ władzy publicznej, prowadzą także działalność gospodarczą i są podatnikami VAT.
Skala tej działalności – zwłaszcza w przypadku największych polskich miast – jest niejednokrotnie ogromna stąd w przypadku jednostek samorządu terytorialnego można mówić o bardzo dużej różnorodności transakcji tak sprzedażowych jak i zakupowych.
Ma to przełożenie na wysoki poziom skomplikowania rozliczeń VAT takich podatników. Cechują się one specyfiką, która powoduje, że czasami dla ustalenia konsekwencji podatkowych danego zdarzenia w zakresie VAT nie wystarczy pomoc nawet doradcy podatkowego, ale konieczne jest wsparcie eksperta specjalizującego się w rozliczeniach VAT jednostek sektora finansów publicznych. Niniejsze webinarium ma na celu zaznajomienie Państwa ze specyfiką tych rozliczeń. Opowiemy między innymi o:
- statusie JST jako podatnika VAT;
- centralizacji rozliczeń VAT w JST – jednym z największych projektów w historii polskiego VAT;
- odliczaniu VAT w JST (alokacji bezpośredniej, odliczeniu pełnym i odliczeniu częściowym); poruszymy temat prewspółczynnika i alternatywnych – w stosunku do prewspółczynnika z Rozporządzenia MF – metod kalkulacji tego wskaźnika;
PROGRAM
1. Status JST jako podatnika VAT
- Art. 15 ust. 6 ustawy o VAT i art. 13 Dyrektywy VAT;
- Omówienie czynności wykonywanych w charakterze podatnika VAT w sferze commercium;
- Omówienie czynności wykonywanych w charakterze organu władzy publicznej w sferze imperium
2. Centralizacja rozliczeń VAT w JST
- Rozliczenia VAT przed centralizacją – urząd gminy i jednostki gminne odrębnymi podatnikami VAT;
- Centralizacja rozliczeń VAT – wyrok TSUE ws. Gminy Wrocław – JST jednym „dużym” podatnikiem;
- Specustawa ws. centralizacji rozliczeń VAT w JST.
3. Odliczanie VAT w JST
- Alokacja bezpośrednia
- Współczynnik struktury sprzedaży
- Prewspółczynnik VAT
- obowiązek stosowania;
- prewspółczynnik według Rozporządzenia MF;
- alternatywne wobec Rozporządzenia MF metody kalkulowania prewspółczynnika.
d. Korekta roczna
e. Korekta wieloletnia
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
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["content"]=>
string(3670) "
FRAGMENT SZKOLENIA
CEL WEBINARU
Jednostki samorządu terytorialnego poza działaniem jako organ władzy publicznej, prowadzą także działalność gospodarczą i są podatnikami VAT.
Skala tej działalności – zwłaszcza w przypadku największych polskich miast – jest niejednokrotnie ogromna stąd w przypadku jednostek samorządu terytorialnego można mówić o bardzo dużej różnorodności transakcji tak sprzedażowych jak i zakupowych.
Ma to przełożenie na wysoki poziom skomplikowania rozliczeń VAT takich podatników. Cechują się one specyfiką, która powoduje, że czasami dla ustalenia konsekwencji podatkowych danego zdarzenia w zakresie VAT nie wystarczy pomoc nawet doradcy podatkowego, ale konieczne jest wsparcie eksperta specjalizującego się w rozliczeniach VAT jednostek sektora finansów publicznych. Niniejsze webinarium ma na celu zaznajomienie Państwa ze specyfiką tych rozliczeń. Opowiemy między innymi o:
- statusie JST jako podatnika VAT;
- centralizacji rozliczeń VAT w JST – jednym z największych projektów w historii polskiego VAT;
- odliczaniu VAT w JST (alokacji bezpośredniej, odliczeniu pełnym i odliczeniu częściowym); poruszymy temat prewspółczynnika i alternatywnych – w stosunku do prewspółczynnika z Rozporządzenia MF – metod kalkulacji tego wskaźnika;
PROGRAM
1. Status JST jako podatnika VAT
- Art. 15 ust. 6 ustawy o VAT i art. 13 Dyrektywy VAT;
- Omówienie czynności wykonywanych w charakterze podatnika VAT w sferze commercium;
- Omówienie czynności wykonywanych w charakterze organu władzy publicznej w sferze imperium
2. Centralizacja rozliczeń VAT w JST
- Rozliczenia VAT przed centralizacją – urząd gminy i jednostki gminne odrębnymi podatnikami VAT;
- Centralizacja rozliczeń VAT – wyrok TSUE ws. Gminy Wrocław – JST jednym „dużym” podatnikiem;
- Specustawa ws. centralizacji rozliczeń VAT w JST.
3. Odliczanie VAT w JST
- Alokacja bezpośrednia
- Współczynnik struktury sprzedaży
- Prewspółczynnik VAT
- obowiązek stosowania;
- prewspółczynnik według Rozporządzenia MF;
- alternatywne wobec Rozporządzenia MF metody kalkulowania prewspółczynnika.
d. Korekta roczna
e. Korekta wieloletnia
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
3 godziny 36 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
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}
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}
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}
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}
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}
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}
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array(1) {
[0]=>
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}
}
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["escapeWhenCastingToString":protected]=>
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}
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}
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}
["__metaData":protected]=>
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bool(false)
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["__wasSavedEventFired":protected]=>
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}
["revisionPresenter":protected]=>
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["sortable":protected]=>
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[1]=>
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[2]=>
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[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[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) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[1]=>
object(App\Models\Product)#3237 (46) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(8) "products"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
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[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
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["preventsLazyLoading"]=>
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["perPage":protected]=>
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["exists"]=>
bool(true)
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["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(30) {
["id"]=>
int(1959)
["slug"]=>
string(41) "spolka-komandytowa-prawo-podatki-i-zus482"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2024-01-17 13:17:11"
["updated_at"]=>
string(19) "2024-01-18 11:40:15"
["subscription_id"]=>
NULL
["room_id"]=>
NULL
["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2024-01-17 13:16:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
["archived_at"]=>
NULL
["visibility"]=>
string(4) "shop"
}
["original":protected]=>
array(30) {
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int(1959)
["slug"]=>
string(41) "spolka-komandytowa-prawo-podatki-i-zus482"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
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["updated_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["promotional_price"]=>
NULL
["promotional_price_starts_at"]=>
NULL
["promotional_price_ends_at"]=>
NULL
["starts_at"]=>
NULL
["related_product_ids"]=>
NULL
["date_of_publish"]=>
string(19) "2024-01-17 13:16:00"
["is_visible"]=>
bool(true)
["finish_at"]=>
NULL
["limit_of_participants"]=>
NULL
["workshop_days"]=>
NULL
["subscription_price"]=>
string(1) "0"
["published_to"]=>
NULL
["only_with_subscription"]=>
bool(false)
["external_link"]=>
NULL
["related_subscription_id"]=>
NULL
["statute"]=>
int(0)
["require_admin_confirmation"]=>
bool(false)
["mobile_app_only"]=>
bool(false)
["archived_at"]=>
NULL
["visibility"]=>
string(4) "shop"
}
["changes":protected]=>
array(0) {
}
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"
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie instytucji spółki komandytowej: tworzenie, prowadzenie działalności gospodarczej w ramach spółki komandytowej, likwidacji spółki komandytowej. Przedmiotem szkolenia będą aspekty prawne i podatkowe funkcjonowania spółki komandytowej.
PROGRAM
1. Istota spółki komandytowej
1) popularność spółki komandytowej w Polsce
2) Spółka komandytowa podatnikiem CIT – daty, przepisy przejściowe
3) Różnice pomiędzy spółką komandytową i spółką jawną
2. Zakładanie spółki komandytowej
1) sposoby zakładania spółki komandytowej
2) rodzaje wkładów wnoszonych do spółki komandytowej i skutki podatkowe z tym związane
3) suma komandytowa
4) najważniejsze postanowienia umowy spółki komandytowej
5) wspólnicy spółki komandytowej – komandytariusze i komplementariusze
3. Prowadzenie spraw i reprezentacja spółki komandytowej
1) istota prowadzenia spraw spółki komandytowej
2) sposoby reprezentacji spółki komandytowej
4. Prawa i obowiązki wspólników w spółce komandytowej, podejmowanie uchwał
5. Zmiany osobowe w spółce komandytowej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, zmniejszenie udziału kapitałowego
6. Zmiana umowy spółki komandytowej
1) jak zmienić umowę spółki komandytowej?
2) czy zmiany umowy trzeba ujawniać?
3) KRS i CRBR
4) Data wejścia w życie zmian umowy spółki komandytowej
7. Rozwiązanie i likwidacja spółki komandytowej
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki komandytowej
9. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek komandytowych
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 28 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(2701) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie instytucji spółki komandytowej: tworzenie, prowadzenie działalności gospodarczej w ramach spółki komandytowej, likwidacji spółki komandytowej. Przedmiotem szkolenia będą aspekty prawne i podatkowe funkcjonowania spółki komandytowej.
PROGRAM
1. Istota spółki komandytowej
1) popularność spółki komandytowej w Polsce
2) Spółka komandytowa podatnikiem CIT – daty, przepisy przejściowe
3) Różnice pomiędzy spółką komandytową i spółką jawną
2. Zakładanie spółki komandytowej
1) sposoby zakładania spółki komandytowej
2) rodzaje wkładów wnoszonych do spółki komandytowej i skutki podatkowe z tym związane
3) suma komandytowa
4) najważniejsze postanowienia umowy spółki komandytowej
5) wspólnicy spółki komandytowej – komandytariusze i komplementariusze
3. Prowadzenie spraw i reprezentacja spółki komandytowej
1) istota prowadzenia spraw spółki komandytowej
2) sposoby reprezentacji spółki komandytowej
4. Prawa i obowiązki wspólników w spółce komandytowej, podejmowanie uchwał
5. Zmiany osobowe w spółce komandytowej – wystąpienie ze spółki, przeniesienie ogółu praw i obowiązków, zmniejszenie udziału kapitałowego
6. Zmiana umowy spółki komandytowej
1) jak zmienić umowę spółki komandytowej?
2) czy zmiany umowy trzeba ujawniać?
3) KRS i CRBR
4) Data wejścia w życie zmian umowy spółki komandytowej
7. Rozwiązanie i likwidacja spółki komandytowej
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki komandytowej
9. Najnowsze interpretacje, wyjaśnienia i orzeczenia w sprawach dotyczących spółek komandytowych
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 28 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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"
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NULL
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array(6) {
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["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(66) "Ceny transferowe – czy prawidłowo wykonałeś swoje obowiązki?"
["content"]=>
string(3931) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
31 stycznia 2024 roku to już ostatni moment na złożenie informacji TPR za rok 2023 i zweryfikowanie czy prawidłowo oceniliśmy swoje obowiązki dokumentacyjne oraz prawidłowo zaraportowaliśmy transakcje w informacji TPR.
Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych.
Dodatkowo zostanie przedstawione w jaki sposób wypełnić, podpisać i złożyć nowy formularz TPR, kto jest do tego upoważniony oraz jakimi dokumentami powinny dysponować spółki żeby zrealizować obowiązki, jak poradzić sobie z najczęstszymi problemami związanymi z raportowaniem transakcji, w tym w szczególności jak wykazywać transakcje nietypowe, finansowe oraz ich wartości.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
- Powiązania rodzinne
- Powiązania osobowe
- Powiązania poprzez wywieranie znaczącego wpływu
- Powiązania kapitałowe
- Powiązania właścicielskie
- Powiązania zarządcze
2. Case study
Progi dokumentacyjne
- Sposoby określania progów dokumentacyjnych.
- Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
- Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
- Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
- Zwolnienie z obowiązku sporządzania analiz benchmarkingowych oraz dokumentacji cen transferowych.
Formularz TPR
- Formularz TP-R jako narzędzie do typowania podmiotów do kontroli – jak organy podatkowe mogą wykorzystywać dane zawarte w formularzu.
- Podmioty zobowiązane do złożenia TP-R – czy zwolnienie z obowiązku sporządzenia dokumentacji cen transferowych zwalnia również ze złożenia formularza TP-R?
- Jakie transakcje podlegają raportowaniu – jak prawidłowo określić limity transakcji oraz jak prawidłowo przeprowadzić grupowanie transakcji.
- Termin na złożenie informacji o cenach transferowych.
- Osoby odpowiedzialne za złożenie i podpisanie TP-R. Sankcje za niezłożenie/złożenie po terminie/ podanie nieprawdy w składanym formularzu.
- Dane zawarte w TP-R, a odpowiedzialność za rynkowość transakcji – ryzyko związane z brakiem lub niewłaściwym sporządzeniem analiz benchmarkingowych.
- Transakcje z rajami podatkowymi, a obowiązek złożenia TP-R.
- Problemy z wypełnieniem TP-R – odpowiedzi na pytania powstałe podczas wypełniania TP-R.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 2 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(66) "Ceny transferowe – czy prawidłowo wykonałeś swoje obowiązki?"
["content"]=>
string(3931) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
31 stycznia 2024 roku to już ostatni moment na złożenie informacji TPR za rok 2023 i zweryfikowanie czy prawidłowo oceniliśmy swoje obowiązki dokumentacyjne oraz prawidłowo zaraportowaliśmy transakcje w informacji TPR.
Podczas szkolenia uczestnicy dowiedzą się jak identyfikować podmioty powiązane, w jaki sposób grupować transakcje na potrzeby sporządzenia dokumentacji cen transferowych oraz jak określać progi dokumentacyjne w transakcjach towarowych, usługowych oraz w szczególności w transakcjach finansowych.
Dodatkowo zostanie przedstawione w jaki sposób wypełnić, podpisać i złożyć nowy formularz TPR, kto jest do tego upoważniony oraz jakimi dokumentami powinny dysponować spółki żeby zrealizować obowiązki, jak poradzić sobie z najczęstszymi problemami związanymi z raportowaniem transakcji, w tym w szczególności jak wykazywać transakcje nietypowe, finansowe oraz ich wartości.
PROGRAM
Identyfikowanie podmiotów powiązanych
1. Identyfikowanie podmiotów powiązanych, rodzaje powiązań:
- Powiązania rodzinne
- Powiązania osobowe
- Powiązania poprzez wywieranie znaczącego wpływu
- Powiązania kapitałowe
- Powiązania właścicielskie
- Powiązania zarządcze
2. Case study
Progi dokumentacyjne
- Sposoby określania progów dokumentacyjnych.
- Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
- Transakcje zwolnione z obowiązku sporządzania dokumentacji – transakcje niestanowiące przychodu lub kosztu podatkowego, transakcje pomiędzy podmiotami krajowymi
- Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
- Zwolnienie z obowiązku sporządzania analiz benchmarkingowych oraz dokumentacji cen transferowych.
Formularz TPR
- Formularz TP-R jako narzędzie do typowania podmiotów do kontroli – jak organy podatkowe mogą wykorzystywać dane zawarte w formularzu.
- Podmioty zobowiązane do złożenia TP-R – czy zwolnienie z obowiązku sporządzenia dokumentacji cen transferowych zwalnia również ze złożenia formularza TP-R?
- Jakie transakcje podlegają raportowaniu – jak prawidłowo określić limity transakcji oraz jak prawidłowo przeprowadzić grupowanie transakcji.
- Termin na złożenie informacji o cenach transferowych.
- Osoby odpowiedzialne za złożenie i podpisanie TP-R. Sankcje za niezłożenie/złożenie po terminie/ podanie nieprawdy w składanym formularzu.
- Dane zawarte w TP-R, a odpowiedzialność za rynkowość transakcji – ryzyko związane z brakiem lub niewłaściwym sporządzeniem analiz benchmarkingowych.
- Transakcje z rajami podatkowymi, a obowiązek złożenia TP-R.
- Problemy z wypełnieniem TP-R – odpowiedzi na pytania powstałe podczas wypełniania TP-R.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 2 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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}
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NULL
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}
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}
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}
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}
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}
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}
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[0]=>
string(1) "*"
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
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}
["fillable":protected]=>
array(0) {
}
["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) {
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string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
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string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[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) {
}
["mediaCollections"]=>
array(0) {
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["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(150) "Estoński CIT – ukryte zyski i wydatki niezwiązane z działalnością w świetle najnowszych interpretacji oraz orzeczeń sądów administracyjnych"
["content"]=>
string(3642) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie rozliczenia podatkowego CIT w tzw. modelu Estońskim, z uwzględnieniem zmian w ramach tzw. Polskiego Ładu. Podczas szkolenia skupimy się na omówieniu praktycznego podejścia organów podatkowych do rozliczenia CIT estońskiego.
W trakcie szkolenia przedstawimy praktyczne aspekty związane z przejściem na model estoński, prawa i obowiązki podatnika oraz zasady opodatkowania. Wartością dodaną będą przykłady praktyczne rozliczenia oraz porównanie obciążeń podatkowych w modelu estońskim i „tradycyjnym” CIT / PIT.
PROGRAM
I. Model estoński (ryczałt) – uwagi ogólne, różnice pomiędzy modelem estońskim a tradycyjnym CIT
II. Podmioty uprawnione do ryczałtu – jakie warunki musi spełnić spółka i wspólnicy
III. Kto nie może skorzystać z modelu estońskiego?
IV. Podstawowe obowiązki i zasady w modelu estońskim
1) okres opodatkowania,
2) możliwość wyjścia,
3) zasady prowadzenia ksiąg i podziału zysku,
4) rok podatkowy,
5) deklaracja CIT-8E; zgłoszenie OSW-RD, zgłoszeni ZAW-RD).
V. Jak się przygotować na Estoński:
1) wstępna korekta,
2) wyodrębnienie zysków i strat z lat poprzednich,
3) wypłata zysku z lat poprzednich a model estoński,
4) rozliczenie straty z lat poprzednich,
5) ulgi, zwolnienia i odliczenia z lat poprzednich,
6) dochód z przekształcenia.
VI. Od czego zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania – przykłady praktyczne i NAJNOWSZE INTERPRETACJE
1. dochód z tytułu podzielonego zysku,
2. dochód zysku przeznaczonego na pokrycie strat,
3. dochód z tytułu ukrytych zysków – przykłady praktyczne; co może być ukrytym zyskiem?
4. dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą podatnika,
5. dochód z tytułu zmiany wartości składników majątku w przypadku określonych działań restrukturyzacyjnych,
6. dochód z tytułu zysku netto a redystrybucja zysku,
7. dochód z tytułu nieujawnionych operacji gospodarczych.
VII. Stawki podatkowe w modelu estońskim i odliczenia u wspólnika – przykłady obliczenia efektywnej stawki opodatkowania
VIII. Case study – porównanie obciążeń podatkowych w modelu estońskim i „tradycyjnym” CIT / PIT
IX. Terminy zapłaty podatku oraz obowiązki sprawozdawcze (deklaracja podatkowa)
X. Kiedy stracimy prawo do modelu estońskiego; na co uważać?
XI. Wyjście z modelu estońskiego
XII. Co muszą wiedzieć wspólnicy? Praktyczne wskazówki
XIII. Wypełnianie deklaracji CIT-8E krok po kroku
"
["description"]=>
string(0) ""
["additional_info"]=>
string(761) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 54 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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["locale"]=>
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["content"]=>
string(3642) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie rozliczenia podatkowego CIT w tzw. modelu Estońskim, z uwzględnieniem zmian w ramach tzw. Polskiego Ładu. Podczas szkolenia skupimy się na omówieniu praktycznego podejścia organów podatkowych do rozliczenia CIT estońskiego.
W trakcie szkolenia przedstawimy praktyczne aspekty związane z przejściem na model estoński, prawa i obowiązki podatnika oraz zasady opodatkowania. Wartością dodaną będą przykłady praktyczne rozliczenia oraz porównanie obciążeń podatkowych w modelu estońskim i „tradycyjnym” CIT / PIT.
PROGRAM
I. Model estoński (ryczałt) – uwagi ogólne, różnice pomiędzy modelem estońskim a tradycyjnym CIT
II. Podmioty uprawnione do ryczałtu – jakie warunki musi spełnić spółka i wspólnicy
III. Kto nie może skorzystać z modelu estońskiego?
IV. Podstawowe obowiązki i zasady w modelu estońskim
1) okres opodatkowania,
2) możliwość wyjścia,
3) zasady prowadzenia ksiąg i podziału zysku,
4) rok podatkowy,
5) deklaracja CIT-8E; zgłoszenie OSW-RD, zgłoszeni ZAW-RD).
V. Jak się przygotować na Estoński:
1) wstępna korekta,
2) wyodrębnienie zysków i strat z lat poprzednich,
3) wypłata zysku z lat poprzednich a model estoński,
4) rozliczenie straty z lat poprzednich,
5) ulgi, zwolnienia i odliczenia z lat poprzednich,
6) dochód z przekształcenia.
VI. Od czego zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania – przykłady praktyczne i NAJNOWSZE INTERPRETACJE
1. dochód z tytułu podzielonego zysku,
2. dochód zysku przeznaczonego na pokrycie strat,
3. dochód z tytułu ukrytych zysków – przykłady praktyczne; co może być ukrytym zyskiem?
4. dochód z tytułu wydatków niezwiązanych z działalnością gospodarczą podatnika,
5. dochód z tytułu zmiany wartości składników majątku w przypadku określonych działań restrukturyzacyjnych,
6. dochód z tytułu zysku netto a redystrybucja zysku,
7. dochód z tytułu nieujawnionych operacji gospodarczych.
VII. Stawki podatkowe w modelu estońskim i odliczenia u wspólnika – przykłady obliczenia efektywnej stawki opodatkowania
VIII. Case study – porównanie obciążeń podatkowych w modelu estońskim i „tradycyjnym” CIT / PIT
IX. Terminy zapłaty podatku oraz obowiązki sprawozdawcze (deklaracja podatkowa)
X. Kiedy stracimy prawo do modelu estońskiego; na co uważać?
XI. Wyjście z modelu estońskiego
XII. Co muszą wiedzieć wspólnicy? Praktyczne wskazówki
XIII. Wypełnianie deklaracji CIT-8E krok po kroku
"
["description"]=>
string(0) ""
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 54 minuty
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zasad wprowadzania aktualizacji polityki rachunkowości. Początek roku jest najlepszą okazją do wprowadzenia zmian i dostosowania polityki rachunkowości do aktualnej sytuacji jednostki.
PROGRAM
1. Polityka rachunkowości – definicja i zakres
2. Kiedy mamy do czynienia ze zmianą polityki a kiedy nie
3. Wprowadzenia zmian – retrospektywne ujęcie i ograniczenia retrospektywnego ujęcia
4. Prezentacja w sprawozdaniu w tym w zestawieniu zmian w kapitale własnym
5. Przykłady wprowadzania i ujawnień zmian w polityce rachunkowości
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 22 minuty
Certyfikat:
TAK
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie zasad wprowadzania aktualizacji polityki rachunkowości. Początek roku jest najlepszą okazją do wprowadzenia zmian i dostosowania polityki rachunkowości do aktualnej sytuacji jednostki.
PROGRAM
1. Polityka rachunkowości – definicja i zakres
2. Kiedy mamy do czynienia ze zmianą polityki a kiedy nie
3. Wprowadzenia zmian – retrospektywne ujęcie i ograniczenia retrospektywnego ujęcia
4. Prezentacja w sprawozdaniu w tym w zestawieniu zmian w kapitale własnym
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"
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Cena bez abonamentu:
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Czas trwania:
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TAK
Materiały:
Tak
"
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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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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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["revisionPresenter":protected]=>
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string(2) "id"
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string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
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}
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string(10) "product_id"
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}
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array(0) {
}
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array(0) {
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string(14) "remember_token"
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
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string(11) "facebook_id"
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string(9) "google_id"
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string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
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string(10) "created_at"
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bool(false)
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NULL
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NULL
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NULL
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NULL
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bool(false)
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bool(false)
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bool(false)
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array(0) {
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["translations"]=>
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object(SCTeam\Products\Models\ProductTranslation)#2927 (30) {
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string(20) "product_translations"
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string(2) "id"
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string(3) "int"
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array(7) {
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int(1911)
["product_id"]=>
int(1911)
["locale"]=>
string(2) "pl"
["name"]=>
string(78) "Koszty uzyskania przychodów w jednoosobowej działalności gospodarczej (JDG)"
["content"]=>
string(3854) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W Przedsiębiorcy prowadzący jednoosobową działalność opodatkowaną podatkiem liniowym i na zasadach ogólnych (skala podatkowa) regularnie muszą rozstrzygać, które z ponoszonych przez nich wydatków stanowią koszty uzyskania przychodu.
Podczas naszego spotkania omówimy definicję kosztu uzyskania, wskażemy, które wydatki na pewno nie będą kosztami uzyskania przychodu, na co powinien zwrócić przedsiębiorca decydując czy dany wydatek może być kosztem jego działalności gospodarczej oraz jakie nietypowe wydatki można uznać za koszt firmowy?
Co ważne - powyższe zasady dotyczą także wspólników spółek cywilnych, jawnych i partnerskich.
PROGRAM
1. Koszt uzyskania przychodu.
a. Definicja kosztu uzyskania przychodu.
b. Jakie zalecenia płyną z poglądów organów podatkowych i orzeczeń sądów administracyjnych?
c. Na co należy zwrócić uwagę dokonując kwalifikacji wydatku jako koszt uzyskania przychodu?
d. Najczęściej występujące koszty uzyskania przychodu w przedsiębiorstwie.
2. Wydatki niestanowiące kosztów uzyskania przychodów.
a. Omówienie katalogu i najczęściej występujących kategorii wydatków, których nie zaliczymy do kosztów uzyskania przychodu?
b. Wydatki częściowo wyłączone z kosztów uzyskania przychodów – samochody osobowe w rozliczeniach podatkowych przedsiębiorcy.
3. Ryzyko błędnego uznania wydatku za koszt uzyskania przychodu.
4. Interpretacja indywidualna jako sposób na ocenę czy dany wydatek może stanowić koszt uzyskania przychodu.
a. Przypomnienie – czym jest i jakie korzyści daje posiadanie interpretacji podatkowej wydanej we własnej sprawie?
b. Kiedy interpretacja podatkowa może zaszkodzić?
c. Na co należy zwracać czytając interpretacje indywidualne wydane w sprawach innych podatników?
5. Nieoczywiste wydatki uznane za koszt uzyskania przychodu.
a. Przykłady najciekawszych interpretacji podatkowych i orzeczeń sądów administracyjnych. Najczęściej występujące koszty uzyskania przychodu w przedsiębiorstwie.
6. Przykłady niekonsekwencji organów podatkowych i sądów administracyjnych – które wydatki niewątpliwie związane z prowadzoną działalnością kwestionuje fiskus.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(1911)
["product_id"]=>
int(1911)
["locale"]=>
string(2) "pl"
["name"]=>
string(78) "Koszty uzyskania przychodów w jednoosobowej działalności gospodarczej (JDG)"
["content"]=>
string(3854) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W Przedsiębiorcy prowadzący jednoosobową działalność opodatkowaną podatkiem liniowym i na zasadach ogólnych (skala podatkowa) regularnie muszą rozstrzygać, które z ponoszonych przez nich wydatków stanowią koszty uzyskania przychodu.
Podczas naszego spotkania omówimy definicję kosztu uzyskania, wskażemy, które wydatki na pewno nie będą kosztami uzyskania przychodu, na co powinien zwrócić przedsiębiorca decydując czy dany wydatek może być kosztem jego działalności gospodarczej oraz jakie nietypowe wydatki można uznać za koszt firmowy?
Co ważne - powyższe zasady dotyczą także wspólników spółek cywilnych, jawnych i partnerskich.
PROGRAM
1. Koszt uzyskania przychodu.
a. Definicja kosztu uzyskania przychodu.
b. Jakie zalecenia płyną z poglądów organów podatkowych i orzeczeń sądów administracyjnych?
c. Na co należy zwrócić uwagę dokonując kwalifikacji wydatku jako koszt uzyskania przychodu?
d. Najczęściej występujące koszty uzyskania przychodu w przedsiębiorstwie.
2. Wydatki niestanowiące kosztów uzyskania przychodów.
a. Omówienie katalogu i najczęściej występujących kategorii wydatków, których nie zaliczymy do kosztów uzyskania przychodu?
b. Wydatki częściowo wyłączone z kosztów uzyskania przychodów – samochody osobowe w rozliczeniach podatkowych przedsiębiorcy.
3. Ryzyko błędnego uznania wydatku za koszt uzyskania przychodu.
4. Interpretacja indywidualna jako sposób na ocenę czy dany wydatek może stanowić koszt uzyskania przychodu.
a. Przypomnienie – czym jest i jakie korzyści daje posiadanie interpretacji podatkowej wydanej we własnej sprawie?
b. Kiedy interpretacja podatkowa może zaszkodzić?
c. Na co należy zwracać czytając interpretacje indywidualne wydane w sprawach innych podatników?
5. Nieoczywiste wydatki uznane za koszt uzyskania przychodu.
a. Przykłady najciekawszych interpretacji podatkowych i orzeczeń sądów administracyjnych. Najczęściej występujące koszty uzyskania przychodu w przedsiębiorstwie.
6. Przykłady niekonsekwencji organów podatkowych i sądów administracyjnych – które wydatki niewątpliwie związane z prowadzoną działalnością kwestionuje fiskus.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 50 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
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Pierwsza część szkolenia poświęcona będzie szczegółowemu omówieniu przepisów dotyczących podatku od przerzuconych dochodów (art. 24aa ustawy o CIT), które weszły w życie z dniem 1 stycznia 2022 r., z uwzględnieniem zmian wprowadzonych od 1 stycznia 2023 r. oraz w oparciu o Objaśnienia podatkowe Ministra Finansów z dnia 16 czerwca 2023 r.
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FRAGMENT SZKOLENIA
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe spojrzenie na zagadnienia związane z rozliczaniem w czasie przychodów i kosztów w różnych działalnościach. Na przykładach księgowań omówione zostaną najczęstsze wątpliwości jakie mają księgowi w tym zakresie.
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1. Istota rozliczeń międzyokresowych przychodów
2. Dofinansowania do aktywów trwałych – ujęcie i rozliczanie RMP
3. Środki otrzymane na poczet świadczeń, które będą w przyszłości
4. Rozliczenia w NGO
5. Istot rozliczeń międzyokresowych kosztów
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7. Uproszczenia w zakresie RMK i ich konsekwencje
8. Rozliczenia międzyokresowe bierne kosztów – przykłady ujmowania i prezentacji
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"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 13 minut
Certyfikat:
TAK
Materiały:
Tak
"
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CEL SZKOLENIA
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"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2023 i 2024.
Ważnym elementem szkolenia jest wskazanie zasad ponoszenia odpowiedzialności za nieprawidłowe rozliczenia podatkowe, w tym w aspekcie VAT. Omówione zostaną również sposoby na ograniczenie ewentualnych ryzyk kwestia dotycząca tzw. należytej staranności w VAT.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
6. Ulga na złe długi w VAT 2023 / 2024.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2023 i zapowiedzi zmian na rok 2024.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 38 minut
Certyfikat:
TAK
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2023 i 2024.
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PROGRAM
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2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
6. Ulga na złe długi w VAT 2023 / 2024.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2023 i zapowiedzi zmian na rok 2024.
"
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Cena bez abonamentu:
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Czas trwania:
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Materiały:
Tak
"
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array(1) {
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["revisionPresenter":protected]=>
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["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
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}
}
["escapeWhenCastingToString":protected]=>
bool(false)
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["authors"]=>
object(Illuminate\Database\Eloquent\Collection)#2989 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Auth\Models\User)#2958 (46) {
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string(5) "pgsql"
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string(5) "users"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(true)
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array(0) {
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array(0) {
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array(31) {
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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$10$U2xQQ7v6vxyIY2H1aYApCuV8cjGIiVyz0I.ofoQZflodKsJAZEw8O"
["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) "2026-04-09 09:24:27"
["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"]=>
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NULL
["tpay_card_suffix"]=>
NULL
["linkedin"]=>
string(55) "https://www.linkedin.com/in/grzegorz-niebudek-428421a0/"
["large_photo_png"]=>
string(44) "photos/user_4_large_photo_png_1775719467.png"
["large_photo_webp"]=>
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["hubspot_contact_id"]=>
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}
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array(33) {
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int(4)
["username"]=>
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["first_name"]=>
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["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$10$U2xQQ7v6vxyIY2H1aYApCuV8cjGIiVyz0I.ofoQZflodKsJAZEw8O"
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bool(true)
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["facebook_id"]=>
NULL
["google_id"]=>
NULL
["remember_token"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:20:18"
["updated_at"]=>
string(19) "2026-04-09 09:24:27"
["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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bool(false)
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NULL
["linkedin"]=>
string(55) "https://www.linkedin.com/in/grzegorz-niebudek-428421a0/"
["large_photo_png"]=>
string(44) "photos/user_4_large_photo_png_1775719467.png"
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string(46) "photos/user_4_large_photo_webp_1775719467.webp"
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string(44) "photos/user_4_small_photo_png_1775719467.png"
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string(46) "photos/user_4_small_photo_webp_1775719467.webp"
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NULL
["pivot_product_id"]=>
int(1889)
["pivot_author_id"]=>
int(4)
}
["changes":protected]=>
array(0) {
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array(6) {
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string(43) "SCTeam\Subscriptions\Enums\SubscriptionType"
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string(9) "image_url"
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
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string(2) "id"
[1]=>
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string(5) "price"
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string(9) "starts_at"
[4]=>
string(4) "type"
[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) {
}
["mediaCollections"]=>
array(0) {
}
["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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array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(0) {
}
["rememberTokenName":protected]=>
string(14) "remember_token"
["revisionable":protected]=>
array(8) {
[0]=>
string(10) "first_name"
[1]=>
string(9) "last_name"
[2]=>
string(5) "email"
[3]=>
string(5) "phone"
[4]=>
string(6) "status"
[5]=>
string(16) "allow_newsletter"
[6]=>
string(11) "facebook_id"
[7]=>
string(9) "google_id"
}
["sortable":protected]=>
array(5) {
[0]=>
string(2) "id"
[1]=>
string(10) "first_name"
[2]=>
string(9) "last_name"
[3]=>
string(5) "email"
[4]=>
string(10) "created_at"
}
["accessToken":protected]=>
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bool(false)
["roleClass":"SCTeam\Auth\Models\User":private]=>
NULL
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NULL
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NULL
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NULL
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bool(false)
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bool(false)
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array(0) {
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array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
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}
}
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["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#2962 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2932 (30) {
["connection":protected]=>
string(5) "pgsql"
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array(7) {
["id"]=>
int(1889)
["product_id"]=>
int(1889)
["locale"]=>
string(2) "pl"
["name"]=>
string(43) "Podatkowe zamknięcie roku w CIT za 2023 r."
["content"]=>
string(5353) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2023 i 2024 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Limitowanie kosztów finansowania dłużnego (art. 15c ustawy o CIT).
VII. Hipotetyczne odsetki w kosztach uzyskania przychodów
VIII. Moment dokonania korekty przychodów i kosztów podatkowych.
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 9minut
Certyfikat:
TAK
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(1889)
["product_id"]=>
int(1889)
["locale"]=>
string(2) "pl"
["name"]=>
string(43) "Podatkowe zamknięcie roku w CIT za 2023 r."
["content"]=>
string(5353) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2023 i 2024 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Limitowanie kosztów finansowania dłużnego (art. 15c ustawy o CIT).
VII. Hipotetyczne odsetki w kosztach uzyskania przychodów
VIII. Moment dokonania korekty przychodów i kosztów podatkowych.
IX. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
["description"]=>
string(0) ""
["additional_info"]=>
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 9minut
Certyfikat:
TAK
Materiały:
Tak
"
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"
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"
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["name"]=>
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["content"]=>
string(3956) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie najważniejszych zmian, które weszły w życie, co do zasady, od 1 lipca 2023 roku, na mocy ustawy z dnia 26 maja 2023 roku o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw.
Wśród zmian, które zostaną omówione znajdą się m.in. omówienie definicji małego podatnika i co się z tym wiąże – zmiana limitu kwotowego sprzedaży; sankcje VAT; kursy walut dla faktur korygujących; zwrot VAT w terminie 15 dni; zmiany w zakresie odpowiedzialności solidarnej; zapłata z rachunku VAT; korekta WDT oraz odliczanie VAT od WNT.
PROGRAM
1. Mały podatnik – zwiększenie limitu kwotowego;
a. Status małego podatnika;
b. Limity kwotowe po 1 lipca 2023 roku;
2. Kursy walut dla faktur korygujących;
a. Doprecyzowanie zasad przeliczenia kwot w walutach obcych dla faktur korygujących
b. Korekta in plus;
c. Korekta in minus;
3. Sankcje VAT;
a. Modyfikacja zasady ustalania wysokości stawki;
b. Okoliczności, które organ powinien wziąć pod uwagę ustalając wysokość sankcji (art. 112b ust. 2b);
4. Zmiany w zakresie solidarnej odpowiedzialności;
5. Korekta WDT i odliczanie VAT od WNT;
6. Zmiany w WIS, WIA, WIT i WIP;
a. Rozszerzenie zakresu mocy wiążącej WIS;
b. Doprecyzowanie okresu ważności WIS;
c. Zniesienie opłaty za wydanie WIS;
d. Wyznaczenie jednego organu właściwego do wydawani WIA, WIT, WIP i WIS;
7. Szybszy zwrot VAT;
a. Warunki dokonania zwrotu VAT w terminie 15 dni;
b. Przedłużenie terminu zwrotu przez organ;
8. Faktury do e – paragonów;
9. Zwiększenie płynności finansowej – m.in. zmiany w zakresie zapłaty z rachunku VAT;
10. Zapłata VAT w procedurze OSS i IOSS;
a. Korekta deklaracji OSS i IOSS;
11. Sprzedaż TAX FREE;
a. wprowadzenie możliwości dokonywania korekt podatku należnego od dostawy towarów dokonanej dla podróżnego w ramach systemu TAX FREE
12. Zmiany w zakresie ustalania wskaźnika proporcji VAT
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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["content"]=>
string(3956) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie najważniejszych zmian, które weszły w życie, co do zasady, od 1 lipca 2023 roku, na mocy ustawy z dnia 26 maja 2023 roku o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw.
Wśród zmian, które zostaną omówione znajdą się m.in. omówienie definicji małego podatnika i co się z tym wiąże – zmiana limitu kwotowego sprzedaży; sankcje VAT; kursy walut dla faktur korygujących; zwrot VAT w terminie 15 dni; zmiany w zakresie odpowiedzialności solidarnej; zapłata z rachunku VAT; korekta WDT oraz odliczanie VAT od WNT.
PROGRAM
1. Mały podatnik – zwiększenie limitu kwotowego;
a. Status małego podatnika;
b. Limity kwotowe po 1 lipca 2023 roku;
2. Kursy walut dla faktur korygujących;
a. Doprecyzowanie zasad przeliczenia kwot w walutach obcych dla faktur korygujących
b. Korekta in plus;
c. Korekta in minus;
3. Sankcje VAT;
a. Modyfikacja zasady ustalania wysokości stawki;
b. Okoliczności, które organ powinien wziąć pod uwagę ustalając wysokość sankcji (art. 112b ust. 2b);
4. Zmiany w zakresie solidarnej odpowiedzialności;
5. Korekta WDT i odliczanie VAT od WNT;
6. Zmiany w WIS, WIA, WIT i WIP;
a. Rozszerzenie zakresu mocy wiążącej WIS;
b. Doprecyzowanie okresu ważności WIS;
c. Zniesienie opłaty za wydanie WIS;
d. Wyznaczenie jednego organu właściwego do wydawani WIA, WIT, WIP i WIS;
7. Szybszy zwrot VAT;
a. Warunki dokonania zwrotu VAT w terminie 15 dni;
b. Przedłużenie terminu zwrotu przez organ;
8. Faktury do e – paragonów;
9. Zwiększenie płynności finansowej – m.in. zmiany w zakresie zapłaty z rachunku VAT;
10. Zapłata VAT w procedurze OSS i IOSS;
a. Korekta deklaracji OSS i IOSS;
11. Sprzedaż TAX FREE;
a. wprowadzenie możliwości dokonywania korekt podatku należnego od dostawy towarów dokonanej dla podróżnego w ramach systemu TAX FREE
12. Zmiany w zakresie ustalania wskaźnika proporcji VAT
"
["description"]=>
string(0) ""
["additional_info"]=>
string(760) "
Cena bez abonamentu:
199 PLN
Czas trwania:
2 godziny 30 minut
Certyfikat:
TAK
Materiały:
Tak
"
}
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array(0) {
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}
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}
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}
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}
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array(0) {
}
["timestamps"]=>
bool(false)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["guarded":protected]=>
array(1) {
[0]=>
string(1) "*"
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(0) {
}
["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"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[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]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[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) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(20)
["path":protected]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
["pageName":protected]=>
string(4) "page"
["onEachSide"]=>
int(3)
["options":protected]=>
array(2) {
["path"]=>
string(77) "https://akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(521)
["lastPage":protected]=>
int(44)
}
Znaleziono 521 szkoleń
