🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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string(985) "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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["name"]=>
string(57) "Podatki w marketingu i świadczenia na rzecz pracowników"
["content"]=>
string(6921) "
CEL SZKOLENIA
Szkolenie ma na celu omówienie działań marketingowych i świadczeń nieodpłatnych pod kątem podatkowym VAT / CIT / PIT.
Podczas szkolenia, prowadzący dokonają analizy poszczególnych wydatków pod kątem podatkowym, jak również wskażą jak powinna wyglądać ich właściwa dokumentacja.
Podczas szkolenia, szczególny nacisk zostanie położony na różnego rodzaju świadczenia nieodpłatne dokonywane na rzecz pracowników oraz kontrahentów.
Szkolenie ma również na celu przedstawienie najnowszych interpretacji organów podatkowych oraz sądów administracyjnych. Podstawowym celem szkolenia jest przekazanie wiedzy, która pozwoli na bezpieczne rozliczenie podatkowe.
PROGRAM
I. Podatkowe aspekty wydatków marketingowych – zagadnienia ogólne
1. Podatek VAT:
a. możliwość odliczenia podatku VAT naliczonego z tytułu zakupu towarów i usług w celach marketingowych,
b. obowiązek naliczenia podatku VAT w związku z przekazywaniem towarów i usług w celach marketingowych (opodatkowanie nieodpłatnych przekazań, próbki),
c. problemy związane z rozliczeniem VAT przy współpracy z agencjami reklamowymi.
2. Podatek CIT:
a. możliwość zaliczenia wydatków poniesionych w celach marketingowych do kosztów uzyskania przychodów oraz możliwość zaliczenia do kosztów nieodliczonego podatku VAT,
b. obowiązek rozpoznania przychodów podatkowych w podatku CIT w związku z otrzymaniem towarów i usług w ramach akcji marketingowych (przychody z tzw. świadczeń nieodpłatnych).
3. Podatek PIT:
a. obowiązek rozpoznania przychodów podatkowych w podatku PIT w związku z otrzymaniem towarów i usług w ramach działań marketingowych (przychody z tzw. świadczeń nieodpłatnych
a przychody ze stosunku pracy i z działalności wykonywanej osobiście),
b. zakres zwolnienia w PIT związanego z otrzymywaniem świadczeń w ramach konkursów / sprzedaży premiowych / akcji promocyjnych/ wynikających z BHP,
c. obowiązki płatnika.
4. Obowiązki dokumentacyjne i informacyjne związane z marketingiem:
a. dokumentacja konkursów / sprzedaży premiowych / akcji reklamowych i innych działań marketingowych – zakres wymaganych dokumentów,
b. regulaminy akcji marketingowych oraz regulaminy konkursów i sprzedaży premiowych
– zasady sporządzania,
c. obowiązki informacyjno-rejestracyjne w przypadku szczególnych działań marketingowych
np. loterii (obowiązki wynikające z innych ustaw np. Ustawa hazardowa, prawo celne),
d. działania marketingowe organizowane przy współpracy z agencjami marketingowymi – zasady współpracy, obowiązki stron, wymagane dokumenty.
II. Reklama i reprezentacja / imprezy, targi, konferencje:
1. pojęcie reklamy i reprezentacji dla celów podatkowych,
2. prezenty dla kontrahentów i pracowników,
3. konsumpcja z kontrahentami / posiłki dla pracowników,
4. imprezy dla kontrahentów oraz imprezy integracyjne dla pracowników,
5. imprezy okolicznościowe i jubileuszowe,
6. szkolenia i konferencje dla kontrahentów,
7. szkolenia / narady / konferencje dla pracowników,
8. wyjazdy krajowe i zagraniczne dla pracowników i kontrahentów,
9. udział w targach / organizacja stanowisk wystawowych,
10. wydatki na wystrój firmy.
III. Sprzedaż premiowa:
1. definicja sprzedaży premiowej / zasady prowadzenia sprzedaży premiowej,
2. dokumentacja sprzedaży premiowej,
3. usługa jako nagroda w sprzedaży premiowej,
4. sprzedaż premiowa a sprzedaż promocyjna,
5. sprzedaż premiowa – zakres zwolnienia z PIT.
IV. Konkursy dla kontrahentów i pracowników:
1. definicja konkursu – problemy interpretacyjne,
2. organizator konkursu a fundator nagrody w konkursie (organizacja konkursów przez podmioty zewnętrzne),
3. konkursy w środkach masowego przekazu (np. konkursy w Internecie),
4. konkursy dla kontrahentów a konkursy dla pracowników – zakres opodatkowania i zwolnienia w PIT,
5. konkursy a programy motywacyjne – różnice w zakresie opodatkowania.
V. Bony, vouchery, karty podarunkowe – rozliczenie VAT, CIT i PIT po zmianie przepisów
1. Podział bonów (voucherów) – bony jednego i różnego przeznaczenia,
2. Emisja bonów, nieodpłatne wydanie, oraz zakup bonów,
3. Upływ terminu ważności bonów – skutki podatkowe,
4. Przekazanie bonów pracownikom – konsekwencje podatkowe.
VI. Premie pieniężne i rabaty:
1. pojęcie premii pieniężnych,
2. premie lojalnościowe i premie jakościowe,
3. premia pieniężna jako rabat / premia pieniężna jako usługa.
VII. Sponsoring:
1. pojęcie sponsoringu w ujęciu prawnym i podatkowym,
2. niezbędne elementy umowy sponsoringu,
3. formy sponsoringu (rzeczowy, pieniężny, właściwy, niewłaściwy),
4. sponsoring a darowizny.
VIII. Inne świadczenia na rzecz kontrahentów i pracowników:
1. przekazywanie biletów do kina / teatru / wejściówek na basen,
2. organizacja pikników i koncertów,
3. zapewnianie noclegów i wyżywienia,
4. wręczanie alkoholu i towarów luksusowych.
5. świadczenia na rzecz członków rodziny pracownika,
6. strój, ubiór pracowników,
7. abonamenty medyczne,
8. ubezpieczenie OC członków organów spółek,
9. dowóz pracowników do pracy,
10. podnoszenie kwalifikacji zawodowych,
11. bony towarowe dla pracowników,
12. świadczenia wynikające z przepisów BHP,
13. świadczenia socjalne i wynikające z ZFŚS,
14. karty benefit i multisport.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(957) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
28.10.2022
Czas trwania:
4 godziny 25 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(6921) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu omówienie działań marketingowych i świadczeń nieodpłatnych pod kątem podatkowym VAT / CIT / PIT.
Podczas szkolenia, prowadzący dokonają analizy poszczególnych wydatków pod kątem podatkowym, jak również wskażą jak powinna wyglądać ich właściwa dokumentacja.
Podczas szkolenia, szczególny nacisk zostanie położony na różnego rodzaju świadczenia nieodpłatne dokonywane na rzecz pracowników oraz kontrahentów.
Szkolenie ma również na celu przedstawienie najnowszych interpretacji organów podatkowych oraz sądów administracyjnych. Podstawowym celem szkolenia jest przekazanie wiedzy, która pozwoli na bezpieczne rozliczenie podatkowe.
PROGRAM
I. Podatkowe aspekty wydatków marketingowych – zagadnienia ogólne
1. Podatek VAT:
a. możliwość odliczenia podatku VAT naliczonego z tytułu zakupu towarów i usług w celach marketingowych,
b. obowiązek naliczenia podatku VAT w związku z przekazywaniem towarów i usług w celach marketingowych (opodatkowanie nieodpłatnych przekazań, próbki),
c. problemy związane z rozliczeniem VAT przy współpracy z agencjami reklamowymi.
2. Podatek CIT:
a. możliwość zaliczenia wydatków poniesionych w celach marketingowych do kosztów uzyskania przychodów oraz możliwość zaliczenia do kosztów nieodliczonego podatku VAT,
b. obowiązek rozpoznania przychodów podatkowych w podatku CIT w związku z otrzymaniem towarów i usług w ramach akcji marketingowych (przychody z tzw. świadczeń nieodpłatnych).
3. Podatek PIT:
a. obowiązek rozpoznania przychodów podatkowych w podatku PIT w związku z otrzymaniem towarów i usług w ramach działań marketingowych (przychody z tzw. świadczeń nieodpłatnych
a przychody ze stosunku pracy i z działalności wykonywanej osobiście),
b. zakres zwolnienia w PIT związanego z otrzymywaniem świadczeń w ramach konkursów / sprzedaży premiowych / akcji promocyjnych/ wynikających z BHP,
c. obowiązki płatnika.
4. Obowiązki dokumentacyjne i informacyjne związane z marketingiem:
a. dokumentacja konkursów / sprzedaży premiowych / akcji reklamowych i innych działań marketingowych – zakres wymaganych dokumentów,
b. regulaminy akcji marketingowych oraz regulaminy konkursów i sprzedaży premiowych
– zasady sporządzania,
c. obowiązki informacyjno-rejestracyjne w przypadku szczególnych działań marketingowych
np. loterii (obowiązki wynikające z innych ustaw np. Ustawa hazardowa, prawo celne),
d. działania marketingowe organizowane przy współpracy z agencjami marketingowymi – zasady współpracy, obowiązki stron, wymagane dokumenty.
II. Reklama i reprezentacja / imprezy, targi, konferencje:
1. pojęcie reklamy i reprezentacji dla celów podatkowych,
2. prezenty dla kontrahentów i pracowników,
3. konsumpcja z kontrahentami / posiłki dla pracowników,
4. imprezy dla kontrahentów oraz imprezy integracyjne dla pracowników,
5. imprezy okolicznościowe i jubileuszowe,
6. szkolenia i konferencje dla kontrahentów,
7. szkolenia / narady / konferencje dla pracowników,
8. wyjazdy krajowe i zagraniczne dla pracowników i kontrahentów,
9. udział w targach / organizacja stanowisk wystawowych,
10. wydatki na wystrój firmy.
III. Sprzedaż premiowa:
1. definicja sprzedaży premiowej / zasady prowadzenia sprzedaży premiowej,
2. dokumentacja sprzedaży premiowej,
3. usługa jako nagroda w sprzedaży premiowej,
4. sprzedaż premiowa a sprzedaż promocyjna,
5. sprzedaż premiowa – zakres zwolnienia z PIT.
IV. Konkursy dla kontrahentów i pracowników:
1. definicja konkursu – problemy interpretacyjne,
2. organizator konkursu a fundator nagrody w konkursie (organizacja konkursów przez podmioty zewnętrzne),
3. konkursy w środkach masowego przekazu (np. konkursy w Internecie),
4. konkursy dla kontrahentów a konkursy dla pracowników – zakres opodatkowania i zwolnienia w PIT,
5. konkursy a programy motywacyjne – różnice w zakresie opodatkowania.
V. Bony, vouchery, karty podarunkowe – rozliczenie VAT, CIT i PIT po zmianie przepisów
1. Podział bonów (voucherów) – bony jednego i różnego przeznaczenia,
2. Emisja bonów, nieodpłatne wydanie, oraz zakup bonów,
3. Upływ terminu ważności bonów – skutki podatkowe,
4. Przekazanie bonów pracownikom – konsekwencje podatkowe.
VI. Premie pieniężne i rabaty:
1. pojęcie premii pieniężnych,
2. premie lojalnościowe i premie jakościowe,
3. premia pieniężna jako rabat / premia pieniężna jako usługa.
VII. Sponsoring:
1. pojęcie sponsoringu w ujęciu prawnym i podatkowym,
2. niezbędne elementy umowy sponsoringu,
3. formy sponsoringu (rzeczowy, pieniężny, właściwy, niewłaściwy),
4. sponsoring a darowizny.
VIII. Inne świadczenia na rzecz kontrahentów i pracowników:
1. przekazywanie biletów do kina / teatru / wejściówek na basen,
2. organizacja pikników i koncertów,
3. zapewnianie noclegów i wyżywienia,
4. wręczanie alkoholu i towarów luksusowych.
5. świadczenia na rzecz członków rodziny pracownika,
6. strój, ubiór pracowników,
7. abonamenty medyczne,
8. ubezpieczenie OC członków organów spółek,
9. dowóz pracowników do pracy,
10. podnoszenie kwalifikacji zawodowych,
11. bony towarowe dla pracowników,
12. świadczenia wynikające z przepisów BHP,
13. świadczenia socjalne i wynikające z ZFŚS,
14. karty benefit i multisport.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(957) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
28.10.2022
Czas trwania:
4 godziny 25 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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["content"]=>
string(2981) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zmian w CIT, które weszły w życie w od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu oraz planowanej modyfikacji przepisów, które będą obowiązywać od 1 stycznia 2023 r. lub z datą wsteczną od 1 stycznia 2022 r. (zgodnie z projektem z dnia 27 czerwca 2022 r.).
Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku CIT, z uwzględnieniem planowanych modyfikacji.
1) Podatek „minimalny” CIT – zawieszenie oraz modyfikacja przepisów
2) Usunięcie art. 15e
3) Cienka kapitalizacja (art. 15c), z uwzględnieniem planowanych zmian 2023 r.
4) Odsetki od pożyczki na transakcje kapitałowe, z uwzględnieniem planowanych zmian 2023 r.
5) Uchylenie przepisów o ukrytej dywidendzie
6) Zmiany w podatku u źródła
7) Zasady ustalania rezydencji podatkowej
8) Spółki holdingowe
9) Zmiany dotyczące podatkowych grup kapitałowych
10) Zmiany w cenach transferowych
11) Ograniczenie amortyzacji w spółkach nieruchomościowych
12) Organicznie amortyzacji nieruchomości mieszkalnych
II. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1) Nowe limity płatności gotówkowych dla konsumentów i firm (2023 r.)
2) Przesyłanie ksiąg w formie elektronicznej od 2025 r.
3) Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
4) Należyta staranność w cenach transferowych świetle planowanych zmian
5) Rozliczenie faktoringu na gruncie interpretacji ogólnej MF
6) Nowy termin zaliczenia do KUP składek ZUS
III. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1) Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2) Ulga dla innowacyjnych pracowników
3) Ulga na prototyp
4) Ulga na wprowadzenie do obrotu nowego produktu
5) Ulga na ekspansję produktową
6) Ulga na robotyzację
7) Ulga na wspieranie sportu, kultury i edukacji
8) Ulga IPO
9) Ulga konsolidacyjna
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(2981) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie kluczowych zmian w CIT, które weszły w życie w od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu oraz planowanej modyfikacji przepisów, które będą obowiązywać od 1 stycznia 2023 r. lub z datą wsteczną od 1 stycznia 2022 r. (zgodnie z projektem z dnia 27 czerwca 2022 r.).
Wszystkie regulacje zostaną omówione w oparciu o przepisy oraz najnowsze interpretację i orzeczenia, wraz ze wskazaniem kwestii, które nadal budzą wątpliwości interpretacyjne.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku CIT, z uwzględnieniem planowanych modyfikacji.
1) Podatek „minimalny” CIT – zawieszenie oraz modyfikacja przepisów
2) Usunięcie art. 15e
3) Cienka kapitalizacja (art. 15c), z uwzględnieniem planowanych zmian 2023 r.
4) Odsetki od pożyczki na transakcje kapitałowe, z uwzględnieniem planowanych zmian 2023 r.
5) Uchylenie przepisów o ukrytej dywidendzie
6) Zmiany w podatku u źródła
7) Zasady ustalania rezydencji podatkowej
8) Spółki holdingowe
9) Zmiany dotyczące podatkowych grup kapitałowych
10) Zmiany w cenach transferowych
11) Ograniczenie amortyzacji w spółkach nieruchomościowych
12) Organicznie amortyzacji nieruchomości mieszkalnych
II. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1) Nowe limity płatności gotówkowych dla konsumentów i firm (2023 r.)
2) Przesyłanie ksiąg w formie elektronicznej od 2025 r.
3) Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
4) Należyta staranność w cenach transferowych świetle planowanych zmian
5) Rozliczenie faktoringu na gruncie interpretacji ogólnej MF
6) Nowy termin zaliczenia do KUP składek ZUS
III. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1) Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2) Ulga dla innowacyjnych pracowników
3) Ulga na prototyp
4) Ulga na wprowadzenie do obrotu nowego produktu
5) Ulga na ekspansję produktową
6) Ulga na robotyzację
7) Ulga na wspieranie sportu, kultury i edukacji
8) Ulga IPO
9) Ulga konsolidacyjna
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(1176) "Marcin 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. Wieloletni praktyk i ekspert z zakresu prawa gospodarczego, podatkowego i zarządzania ryzykiem prawnym i podatkowym. Doświadczenie zawodowe zdobywał w krajowych i międzynarodowych firmach doradczych, jako specjalista z zakresu podatków dochodowych oraz wdrażania tax compliance. Marcin reprezentował klientów w ponad 100 postępowaniach podatkowych, sądowo – administracyjnych i karnoskarbowych. Wspólnie z zespołem LTCA jest laureatem prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna. Doświadczony wykładowca, prelegent na studiach podyplomowych oraz na ponad 900 szkoleniach m.in. z zakresu podatków dochodowych, podatku VAT, procedury podatkowej, cen transferowych, podatku u źródła, fuzji i przejęć oraz compliance. Autor wielu specjalistycznych publikacji prawnych i podatkowych. Włada biegle językiem angielskim.
"
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["content"]=>
string(6322) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu przedstawienie najważniejszych zagadnień związanych z tzw. podatkiem u źródła (WHT). Podczas szkolenia omówione zostaną podstawowe zagadnienia dotyczące rezydencji podatkowej, należności podlegających WHT, certyfikatów rezydencji, obowiązków płatnika, poboru podatku, czy też obowiązków sprawozdawczych.
Dodatkowo, w sposób kompleksowy poruszana będzie problematyka zmian obowiązujących od 2019 r., obejmujących obowiązek dochowania należytej staranności oraz weryfikacji statusu beneficial owner.
Szkolenie obejmuje praktyczne przedstawienie tematyki podatku u źródła z liczną ilością przykładów oraz wzorów dokumentów, jak również wskazówkami doświadczonego eksperta w tej materii.
PROGRAM
I. Rewolucyjne zmiany w podatku u źródła
1. Zmiany od 1 stycznia 2019 r.:
a) Wprowadzenie obowiązku dochowania tzw. należytej staranności – przesłanki należytej staranności.
b) Obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta
c) Praktyczne przykłady dochowania należytej staranności – case study + prezentacja procedury należytej staranności.
2. Polski Ład – zmiany od 1 stycznia 2022 r.
a) Nowe zasady poboru podatku od płatności powyżej 2 mln PLN – mechanizm „pay and refund”.
b) Ograniczenie stosowania mechanizmu pay and refund (podmioty powiązane i należności bierne)
c) Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
d) Kto, kiedy i na jakich zasadach może wystąpić o opinię?
e) Nowe zasady zwrotu podatku u źródła.
f) Umożliwienie korzystania z kopii certyfikatów rezydencji.
g) planowane zmiany w podatku u źródła
II. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku.
1. Podatek u źródła – informacje podstawowe:
a) pojęcie podatku u źródła – elementy konstrukcyjne podatku,
b) źródła prawa,
c) podstawowe zasady związane z poborem podatku u źródła.
2. Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
3. Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT
4. Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
a) miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
b) siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
5. Zakład podatkowy – kiedy mamy do czynienia z zakładem?
6. Szeroki katalog należności podlegających obowiązkowi pobrania podatku u źródła.
7. Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
8. Interpretacje i orzeczenia w zakresie odsetek – m.in. cash pooling / kapitalizacja odsetek.
9. Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
10. Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
11. Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
12. Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
13. Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
14. Bilety lotnicze.
15. Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowani.
16. Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji.
17. Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
18. Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
19. Certyfikat rezydencji – problemy praktyczne:
a) znaczenie certyfikatów rezydencji,
b) forma certyfikatów rezydencji – oryginał czy kopia (zmiana podejścia organów podatkowych w zakresie certyfikatów elektronicznych),
c) dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji,
d) data ważności certyfikatu rezydencji,
e) certyfikaty rezydencji a przepisy antycovidowe
20. Problemy praktyczne związane z poborem podatku u źródła:
a) kurs waluty stosowany do obliczenia wysokości podatku u źródła,
b) pobrany podatek u źródła jako koszt uzyskania przychodu,
c) problem tzw. ubruttowienia,
21. Obowiązki informacyjne i dokumentacyjne) deklaracja CIT 10 Z / PIT 8AR (data złożenia, wymagane informacje),
b) informacja IFT – 2/2R / IFT – 1/1R (data złożenia, wymagane informacje),
c) pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT – 8O).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
5 godziny 20 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
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["name"]=>
string(71) "Podatek u źródła 2022 / 2023 – najważniejsze zagadnienia i zmiany"
["content"]=>
string(6322) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu przedstawienie najważniejszych zagadnień związanych z tzw. podatkiem u źródła (WHT). Podczas szkolenia omówione zostaną podstawowe zagadnienia dotyczące rezydencji podatkowej, należności podlegających WHT, certyfikatów rezydencji, obowiązków płatnika, poboru podatku, czy też obowiązków sprawozdawczych.
Dodatkowo, w sposób kompleksowy poruszana będzie problematyka zmian obowiązujących od 2019 r., obejmujących obowiązek dochowania należytej staranności oraz weryfikacji statusu beneficial owner.
Szkolenie obejmuje praktyczne przedstawienie tematyki podatku u źródła z liczną ilością przykładów oraz wzorów dokumentów, jak również wskazówkami doświadczonego eksperta w tej materii.
PROGRAM
I. Rewolucyjne zmiany w podatku u źródła
1. Zmiany od 1 stycznia 2019 r.:
a) Wprowadzenie obowiązku dochowania tzw. należytej staranności – przesłanki należytej staranności.
b) Obowiązek weryfikacji statusu kontrahenta jako tzw. beneficial owner – jak zweryfikować kontrahenta
c) Praktyczne przykłady dochowania należytej staranności – case study + prezentacja procedury należytej staranności.
2. Polski Ład – zmiany od 1 stycznia 2022 r.
a) Nowe zasady poboru podatku od płatności powyżej 2 mln PLN – mechanizm „pay and refund”.
b) Ograniczenie stosowania mechanizmu pay and refund (podmioty powiązane i należności bierne)
c) Oświadczenie płatnika i opinia o stosowaniu preferencji jako sposoby na niepobieranie podatku po przekroczeniu limitu 2 mln PLN.
d) Kto, kiedy i na jakich zasadach może wystąpić o opinię?
e) Nowe zasady zwrotu podatku u źródła.
f) Umożliwienie korzystania z kopii certyfikatów rezydencji.
g) planowane zmiany w podatku u źródła
II. Podatek u źródła – zagadnienia podstawowe, zasady poboru podatku.
1. Podatek u źródła – informacje podstawowe:
a) pojęcie podatku u źródła – elementy konstrukcyjne podatku,
b) źródła prawa,
c) podstawowe zasady związane z poborem podatku u źródła.
2. Znaczenie umów o unikaniu podwójnego opodatkowania, znaczenie Modelowej Konwencji OECD oraz Komentarza do Modelowej Konwencji OECD (konstrukcja umów, prawidłowa wykładnia postanowień umów).
3. Ograniczony oraz nieograniczony obowiązek podatkowy w CIT i PIT
4. Siedziba i miejsce zamieszkania dla celów podatkowych w umowach o unikaniu podwójnego opodatkowania:
a) miejsce zamieszkania osoby fizycznej (miejsce zamieszkania w więcej niż jednym państwie,
b) siedziba zarządu osoby prawnej (siedziba zarządu osoby prawnej w innym państwie niż jej siedziba).
5. Zakład podatkowy – kiedy mamy do czynienia z zakładem?
6. Szeroki katalog należności podlegających obowiązkowi pobrania podatku u źródła.
7. Zasady opodatkowania odsetek – odsetki w ustawie o CIT i PIT, a odsetki w umowach o unikaniu podwójnego opodatkowania.
8. Interpretacje i orzeczenia w zakresie odsetek – m.in. cash pooling / kapitalizacja odsetek.
9. Zasady opodatkowania należności licencyjnych – należności licencyjne w ustawie o CIT i PIT a należności licencyjne w umowach o unikaniu podwójnego opodatkowania.
10. Szczególne rodzaje należności licencyjnych – m.in. programy komputerowe i urządzenia przemysłowe.
11. Zwolnienie z obowiązku pobrania podatku u źródła od odsetek i należności licencyjnych dla podmiotów powiązanych.
12. Dywidendy w ustawie o CIT i PIT oraz dywidendy w umowach o unikaniu podwójnego opodatkowania.
13. Zwolnienie z obowiązku pobrania podatku u źródła od dywidend dla podmiotów powiązanych.
14. Bilety lotnicze.
15. Zakup usług o charakterze niematerialnym w ustawie o CIT i PIT oraz w umowach o unikaniu podwójnego opodatkowani.
16. Wybrane przykłady usług niematerialnych na bazie najnowszych orzeczeń i interpretacji.
17. Zyski z przedsiębiorstw – jak postępować przy usługach niematerialnych w zakresie stosowania UPO.
18. Inne wybrane należności – dochody z nieruchomości, wynagrodzenia członków rad nadzorczych i dyrektorów.
19. Certyfikat rezydencji – problemy praktyczne:
a) znaczenie certyfikatów rezydencji,
b) forma certyfikatów rezydencji – oryginał czy kopia (zmiana podejścia organów podatkowych w zakresie certyfikatów elektronicznych),
c) dane niezbędne dla uznania dokumentu za certyfikat rezydencji / dokumenty nieuznawane za certyfikaty rezydencji,
d) data ważności certyfikatu rezydencji,
e) certyfikaty rezydencji a przepisy antycovidowe
20. Problemy praktyczne związane z poborem podatku u źródła:
a) kurs waluty stosowany do obliczenia wysokości podatku u źródła,
b) pobrany podatek u źródła jako koszt uzyskania przychodu,
c) problem tzw. ubruttowienia,
21. Obowiązki informacyjne i dokumentacyjne) deklaracja CIT 10 Z / PIT 8AR (data złożenia, wymagane informacje),
b) informacja IFT – 2/2R / IFT – 1/1R (data złożenia, wymagane informacje),
c) pozostałe obowiązki dokumentacyjne i informacyjne (m.in. ORD-U, CIT – 8O).
"
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
5 godziny 20 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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["name"]=>
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["content"]=>
string(1502) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W czasie szkolenia omówione zostaną zasady związane z ujmowaniem przychodów wg najnowszego Krajowego Standardu Rachunkowości. Nowe regulacje objaśniają to, w jakim momencie i jakiej kwocie należy ujmować przychody w księgach rachunkowych. W jaki sposób ujawniać o nich informacje w sprawozdaniu finansowym.
PROGRAM
1. Przychody wg ustawy o rachunkowości i potrzeba objaśnienia przepisów uor
2. Zastosowanie KSR
3. KSR 15 a MSSF 15
4. Warunki ujmowania przychodów
5. Przychody a szczególne rodzaje umów
6. Zmniejszenia przychodów
7. Ujmowanie dopłat u dotacji
8. Zasady rozpoznawania kosztów zgodnie z zasadą współmierności
9. Zasady rozliczania kosztów doprowadzenia do zawarcia umowy
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 15 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(1502) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W czasie szkolenia omówione zostaną zasady związane z ujmowaniem przychodów wg najnowszego Krajowego Standardu Rachunkowości. Nowe regulacje objaśniają to, w jakim momencie i jakiej kwocie należy ujmować przychody w księgach rachunkowych. W jaki sposób ujawniać o nich informacje w sprawozdaniu finansowym.
PROGRAM
1. Przychody wg ustawy o rachunkowości i potrzeba objaśnienia przepisów uor
2. Zastosowanie KSR
3. KSR 15 a MSSF 15
4. Warunki ujmowania przychodów
5. Przychody a szczególne rodzaje umów
6. Zmniejszenia przychodów
7. Ujmowanie dopłat u dotacji
8. Zasady rozpoznawania kosztów zgodnie z zasadą współmierności
9. Zasady rozliczania kosztów doprowadzenia do zawarcia umowy
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 15 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(2437) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zasad związanych z obrotem towarami i usługami pomiędzy krajami unijnymi. Szkolenie kierowane jest do zarówno do osób, które rozpoczynają swoja przygodę z VAT jak i do osób, które w swojej działalności stale zajmują się problematyką rozliczeń tego rodzaju transakcji.
Podczas Szkolenia przedstawione zostaną podstawowe zasady związane z rozliczeniami WDT/WNT oraz wewnątrzwspólnotowego świadczenia usług wraz z uwagami na temat powszechnych wątpliwości oraz podejścia organów / orzecznictwa.
PROGRAM
I. Wewnątrzwspólnotowa dostawa towarów (WDT)
1) WDT definicja i zasady rozliczenia,
2) Moment dokonania dostawy, wpływ warunków encoterms,
3) Moment obowiązku podatkowego,
4) Zmiany Slim VAT 3
5) Transport jako element WDT, problematyka kompleksowości oraz refakturowania,
6) Dokumentacja WDT i problematyka stosowania stawki 0%, opóźnienia w obrocie dokumentami i ich wpływ na rozliczenie VAT,
7) Problemy ze stosowaniem pakietu quick fixes,
8) Weryfikacja kontrahenta i znaczenie statusu podatnika UE,
II. Wewnątrzwspólnotowe nabycie towarów (WNT)
1) WNT definicja
2) Zasady odliczenia VAT i zachowania zasady neutralności,
3) TSUE o odliczeniu oraz zmiany Slim VAT 2 i 3 związane z implementacja TSUE,
4) Problematyka tzw. nietransakcyjnych WDT/WNT oraz zmiany celu przemieszczenia towarów,
III. Wewnątrzwspólnotowe świadczenie usług
1) Odwrotne obciążenie,
2) Import usług zasady rozliczeń,
3) Import usług z moment powstania obowiązku podatkowego,
4) Import usług a status sprzedawcy.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(956) "
Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
21.10.2022
Czas trwania:
3 godziny 5 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(2437) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem Szkolenia jest przybliżenie podstawowych zasad związanych z obrotem towarami i usługami pomiędzy krajami unijnymi. Szkolenie kierowane jest do zarówno do osób, które rozpoczynają swoja przygodę z VAT jak i do osób, które w swojej działalności stale zajmują się problematyką rozliczeń tego rodzaju transakcji.
Podczas Szkolenia przedstawione zostaną podstawowe zasady związane z rozliczeniami WDT/WNT oraz wewnątrzwspólnotowego świadczenia usług wraz z uwagami na temat powszechnych wątpliwości oraz podejścia organów / orzecznictwa.
PROGRAM
I. Wewnątrzwspólnotowa dostawa towarów (WDT)
1) WDT definicja i zasady rozliczenia,
2) Moment dokonania dostawy, wpływ warunków encoterms,
3) Moment obowiązku podatkowego,
4) Zmiany Slim VAT 3
5) Transport jako element WDT, problematyka kompleksowości oraz refakturowania,
6) Dokumentacja WDT i problematyka stosowania stawki 0%, opóźnienia w obrocie dokumentami i ich wpływ na rozliczenie VAT,
7) Problemy ze stosowaniem pakietu quick fixes,
8) Weryfikacja kontrahenta i znaczenie statusu podatnika UE,
II. Wewnątrzwspólnotowe nabycie towarów (WNT)
1) WNT definicja
2) Zasady odliczenia VAT i zachowania zasady neutralności,
3) TSUE o odliczeniu oraz zmiany Slim VAT 2 i 3 związane z implementacja TSUE,
4) Problematyka tzw. nietransakcyjnych WDT/WNT oraz zmiany celu przemieszczenia towarów,
III. Wewnątrzwspólnotowe świadczenie usług
1) Odwrotne obciążenie,
2) Import usług zasady rozliczeń,
3) Import usług z moment powstania obowiązku podatkowego,
4) Import usług a status sprzedawcy.
"
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Stan prawny:
21.10.2022
Czas trwania:
3 godziny 5 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["slug"]=>
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["tax_id"]=>
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["statute"]=>
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["require_admin_confirmation"]=>
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}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Formularz TP-R to w praktyce „wyciąg” ze sporządzonej dokumentacji cen transferowych, w którym podatnicy podają informacje nie tylko na temat rodzaju realizowanych transakcji, ale również informacje związane z ustaleniem warunków realizowania transakcji wewnątrzgrupowych oraz metody i wysokości cen stosowanych w takich transakcjach. Formularz to idealne narzędzie dla organów podatkowych do typowania podmiotów do kontroli cen transferowych. Podczas szkolenia dowiedzą się Państwo jak przygotować się do złożenia TP-R za rok 2021, jakie dane musimy posiadać oraz jak w praktyce wygląda złożenie formularza TP-R.
PROGRAM
1. Formularz TP-R jako narzędzie do typowania podmiotów do kontroli – jak organy podatkowe mogą wykorzystywać dane zawarte w formularzu.
2. Podmioty zobowiązane do złożenia TP-R – czy zwolnienie z obowiązku sporządzenia dokumentacji cen transferowych zwalnia również ze złożenia formularza TP-R?
3. Jakie transakcje podlegają raportowaniu – jak prawidłowo określić limity transakcji oraz jak prawidłowo przeprowadzić grupowanie transakcji.
4. Termin na złożenie informacji o cenach transferowych.
5. Osoby odpowiedzialne za złożenie i podpisanie TP-R. Sankcje za niezłożenie/złożenie po terminie/ podanie nieprawdy w składanym formularzu.
6. Dane zawarte w TP-R, a odpowiedzialność za rynkowość transakcji – ryzyko związane z brakiem lub niewłaściwym sporządzeniem analiz benchmarkingowych.
7. Transakcje z rajami podatkowymi, a obowiązek złożenia TP-R
8. Problemy z wypełnieniem TP-R – odpowiedzi na pytania powstałe podczas wypełniania TP-R.
9. Elementy formularza TP-R – omówienie poszczególnych sekcji formularza oraz informacji jakie należy w nich ująć.
10. Wspólne wypełnienie TP-R – instrukcja jak krok po kroku wypełnić formularz na przykładzie wybranych transakcji.
11. Polski Ład – propozycje zmian w formularzu TP-R
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Formularz TP-R to w praktyce „wyciąg” ze sporządzonej dokumentacji cen transferowych, w którym podatnicy podają informacje nie tylko na temat rodzaju realizowanych transakcji, ale również informacje związane z ustaleniem warunków realizowania transakcji wewnątrzgrupowych oraz metody i wysokości cen stosowanych w takich transakcjach. Formularz to idealne narzędzie dla organów podatkowych do typowania podmiotów do kontroli cen transferowych. Podczas szkolenia dowiedzą się Państwo jak przygotować się do złożenia TP-R za rok 2021, jakie dane musimy posiadać oraz jak w praktyce wygląda złożenie formularza TP-R.
PROGRAM
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2. Podmioty zobowiązane do złożenia TP-R – czy zwolnienie z obowiązku sporządzenia dokumentacji cen transferowych zwalnia również ze złożenia formularza TP-R?
3. Jakie transakcje podlegają raportowaniu – jak prawidłowo określić limity transakcji oraz jak prawidłowo przeprowadzić grupowanie transakcji.
4. Termin na złożenie informacji o cenach transferowych.
5. Osoby odpowiedzialne za złożenie i podpisanie TP-R. Sankcje za niezłożenie/złożenie po terminie/ podanie nieprawdy w składanym formularzu.
6. Dane zawarte w TP-R, a odpowiedzialność za rynkowość transakcji – ryzyko związane z brakiem lub niewłaściwym sporządzeniem analiz benchmarkingowych.
7. Transakcje z rajami podatkowymi, a obowiązek złożenia TP-R
8. Problemy z wypełnieniem TP-R – odpowiedzi na pytania powstałe podczas wypełniania TP-R.
9. Elementy formularza TP-R – omówienie poszczególnych sekcji formularza oraz informacji jakie należy w nich ująć.
10. Wspólne wypełnienie TP-R – instrukcja jak krok po kroku wypełnić formularz na przykładzie wybranych transakcji.
11. Polski Ład – propozycje zmian w formularzu TP-R
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(2201) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie planowanych na rok 2023 zmian w ustawie o podatku od towarów. W trakcie szkolenia omówione zostaną zagadnienia dotyczące finalnego brzmienia przepisów dotyczących instytucji Grupy VAT. Dodatkowo, omówione zostaną również proponowane zmiany w ramach pakietu Slim VAT 3.
PROGRAM
I. Grupa VAT
1. Warunki brzegowe utworzenia Grupy VAT.
2. Zasady rozliczania podatku w ramach Grupy.
3. Fakturowanie Grupy VAT.
4. Metoda podzielonej płatności w Grupie.
5. Proporcjonalne odliczenie VAT
6. Odpowiedzialność członków Grupy za zobowiązania podatkowe z tytułu VAT.
7. Potencjalne niezgodności polskich regulacji z Dyrektywą VAT.
II. Slim VAT 3
1. Zasady ochrony faktora.
2. Mały podatnik – zmiana progu obrotów.
3. Zasady stosowania kursów walut obcych przy fakturach korygujących.
4. Zmiany w zakresie rozliczania proporcjonalnego odliczenia VAT.
5. Rewolucja w zasadach stosowania kas fiskalnych.
6. Faktury przy WNT.
7. Pozostałe zmiany.
III. Doświadczenia w zakresie stosowania poprzednich pakietów Slim VAT
1. Rozliczanie faktur korygujących – rewolucja Slim VAT 1 a rozwiązania KSeF.
2. Ulga na złe długi – niezgodność z Dyrektywą VAT.
3. Rozliczenie podatku naliczonego przez korektę deklaracji.
4. Import usług – rozliczenie podatku naliczonego.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest omówienie planowanych na rok 2023 zmian w ustawie o podatku od towarów. W trakcie szkolenia omówione zostaną zagadnienia dotyczące finalnego brzmienia przepisów dotyczących instytucji Grupy VAT. Dodatkowo, omówione zostaną również proponowane zmiany w ramach pakietu Slim VAT 3.
PROGRAM
I. Grupa VAT
1. Warunki brzegowe utworzenia Grupy VAT.
2. Zasady rozliczania podatku w ramach Grupy.
3. Fakturowanie Grupy VAT.
4. Metoda podzielonej płatności w Grupie.
5. Proporcjonalne odliczenie VAT
6. Odpowiedzialność członków Grupy za zobowiązania podatkowe z tytułu VAT.
7. Potencjalne niezgodności polskich regulacji z Dyrektywą VAT.
II. Slim VAT 3
1. Zasady ochrony faktora.
2. Mały podatnik – zmiana progu obrotów.
3. Zasady stosowania kursów walut obcych przy fakturach korygujących.
4. Zmiany w zakresie rozliczania proporcjonalnego odliczenia VAT.
5. Rewolucja w zasadach stosowania kas fiskalnych.
6. Faktury przy WNT.
7. Pozostałe zmiany.
III. Doświadczenia w zakresie stosowania poprzednich pakietów Slim VAT
1. Rozliczanie faktur korygujących – rewolucja Slim VAT 1 a rozwiązania KSeF.
2. Ulga na złe długi – niezgodność z Dyrektywą VAT.
3. Rozliczenie podatku naliczonego przez korektę deklaracji.
4. Import usług – rozliczenie podatku naliczonego.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(3560) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma za zadanie przybliżyć zasady rozliczania podatku VAT w JST, jednostkach budżetowych, zakładach budżetowych z uwzględnieniem najnowszych, wprowadzonych i planowanych, zmian w podatku VAT. W trakcie szkolenia zostanie poruszonych wiele zagadnień występujących w samorządzie a dotyczących bieżących rozliczeń, które wpływają lub będą wpływać na rzetelność rozliczeń.
Szkolenie adresowane jest do osób zajmującym się podatkiem VAT w Jednostkach Sektora Finansów Publicznych, w tym w Jednostkach Samorządu Terytorialnego.
PROGRAM
I. Jednostki budżetowe oraz organy władzy publicznej podatnikami podatku VAT w tym:
1. omówienie czynności podlegających i niepodlegających opodatkowaniu VAT,
2. terminy powstawania obowiązku podatkowego,
3. zwolnienia przedmiotowe,
II. Wybrane usługi oraz sprzedaż towarów objęta obowiązkiem opodatkowania lub zwolnienia z VAT:
1. najem, dzierżawa, media,
2. sprzedaż powierzchni pod reklamę,
3. wyżywienie uczniów, pracowników szkoły oraz osób z zewnątrz,
4. przekształcenie prawa użytkowania wieczystego w prawo własności. Konsekwencje wyroku TSUE z dnia 25 lutego 2021 r. C-604/19:
a) omówienie wyroku C-604/19,
b) opodatkowanie opłat za przekształcenie prawa użytkowania wieczystego gruntu w prawo własności, gdy ustanowienie tego prawa nastąpiło przed 1 maja 2004 r.,
c) zasady opodatkowania od 1 stycznia 2022 r. opłat przekształceniowych dotyczących użytkowania wieczystego ustanowionego przed 1 maja 2004 r
III. Zasady odliczania podatku od towarów i usług przez jednostki budżetowe z uwzględnieniem ich specyfiki z zakresie obowiązkowego liczenia proporcji, na przykładach, w tym:
1. kwalifikowanie czynności (przychodu, obrotu) dla ustalenia prewspółczynnika na dany rok w tym z tytułu otrzymanych dotacji, subwencji, dopłat i innych należności o podobnym charakterze,
2. czynności wyłączone z prewspółczynnika,
3. korekta „prewspółczynnika” po zakończeniu roku,
4. korygowanie podatku obliczonego prewspółczynnikiem przy zastosowaniu proporcji z art. 90 ust. 3 ustawy VAT.
5. odliczenie z uwzględnieniem struktury sprzedaży,
IV. Terminy odliczenia podatku od towarów i usług i wpłaty zobowiązania podatkowego w tym:
1. moment ujęcia faktury w rejestrach VAT, powstanie obowiązku podatkowego,
2. terminy korekty deklaracji VAT z tytułu wystawianych faktur sprzedażowych lub otrzymanych faktur zakupowych.
V. Kasy rejestrujące w JST w 2022 r.:
1. omówienie nowych przepisów dotyczących zwolnień,
2. obowiązkowe terminale płatnicze przy sprzedaży przy zastosowaniu kas fiskalnych.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma za zadanie przybliżyć zasady rozliczania podatku VAT w JST, jednostkach budżetowych, zakładach budżetowych z uwzględnieniem najnowszych, wprowadzonych i planowanych, zmian w podatku VAT. W trakcie szkolenia zostanie poruszonych wiele zagadnień występujących w samorządzie a dotyczących bieżących rozliczeń, które wpływają lub będą wpływać na rzetelność rozliczeń.
Szkolenie adresowane jest do osób zajmującym się podatkiem VAT w Jednostkach Sektora Finansów Publicznych, w tym w Jednostkach Samorządu Terytorialnego.
PROGRAM
I. Jednostki budżetowe oraz organy władzy publicznej podatnikami podatku VAT w tym:
1. omówienie czynności podlegających i niepodlegających opodatkowaniu VAT,
2. terminy powstawania obowiązku podatkowego,
3. zwolnienia przedmiotowe,
II. Wybrane usługi oraz sprzedaż towarów objęta obowiązkiem opodatkowania lub zwolnienia z VAT:
1. najem, dzierżawa, media,
2. sprzedaż powierzchni pod reklamę,
3. wyżywienie uczniów, pracowników szkoły oraz osób z zewnątrz,
4. przekształcenie prawa użytkowania wieczystego w prawo własności. Konsekwencje wyroku TSUE z dnia 25 lutego 2021 r. C-604/19:
a) omówienie wyroku C-604/19,
b) opodatkowanie opłat za przekształcenie prawa użytkowania wieczystego gruntu w prawo własności, gdy ustanowienie tego prawa nastąpiło przed 1 maja 2004 r.,
c) zasady opodatkowania od 1 stycznia 2022 r. opłat przekształceniowych dotyczących użytkowania wieczystego ustanowionego przed 1 maja 2004 r
III. Zasady odliczania podatku od towarów i usług przez jednostki budżetowe z uwzględnieniem ich specyfiki z zakresie obowiązkowego liczenia proporcji, na przykładach, w tym:
1. kwalifikowanie czynności (przychodu, obrotu) dla ustalenia prewspółczynnika na dany rok w tym z tytułu otrzymanych dotacji, subwencji, dopłat i innych należności o podobnym charakterze,
2. czynności wyłączone z prewspółczynnika,
3. korekta „prewspółczynnika” po zakończeniu roku,
4. korygowanie podatku obliczonego prewspółczynnikiem przy zastosowaniu proporcji z art. 90 ust. 3 ustawy VAT.
5. odliczenie z uwzględnieniem struktury sprzedaży,
IV. Terminy odliczenia podatku od towarów i usług i wpłaty zobowiązania podatkowego w tym:
1. moment ujęcia faktury w rejestrach VAT, powstanie obowiązku podatkowego,
2. terminy korekty deklaracji VAT z tytułu wystawianych faktur sprzedażowych lub otrzymanych faktur zakupowych.
V. Kasy rejestrujące w JST w 2022 r.:
1. omówienie nowych przepisów dotyczących zwolnień,
2. obowiązkowe terminale płatnicze przy sprzedaży przy zastosowaniu kas fiskalnych.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia będzie analiza obowiązków sprawozdawczych i dokumentacyjnych w biurze rachunkowym i w działach finansów i księgowości.
PROGRAM
1. Umowa o prowadzenie dokumentacji podatkowej i księgowej
a. Forma prawna umowy
b. Przedmiot umowy
c. Wyłączenia
d. Obowiązki stron umowy
e. Rozwiązanie umowy
f. Przykładowe zapisy w umowie z biurem rachunkowym
2. Przeciwdziałanie praniu pieniędzy w biurze rachunkowym
a. Procedura AML i dokumentacja w biurze rachunkowych oraz w komórkach finansowo-księgowych
b. Oświadczenia składane przez Klientów
3. Centralny Rejestr Beneficjentów Rzeczywistych
a. Podmioty ujawniane w CRBR
b. Termin ujawnienia zmian w CRBR
c. Praktyczne przykłady
4. KRS – S24 i PRS
a. S24 – podstawowe informacje
b. PRS – wpisy i zmiany danych podmiotów ujawnianych w KRS
5. RODO w biurze rachunkowym
a. Podpisywanie umów powierzania danych osobowych
b. Przechowywanie dokumentacji
6. Raportowanie schematów podatkowych
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b. MDR w księgowości przedsiębiorstw
7. Odbieranie oświadczeń przez przedsiębiorców oraz odbieranie oświadczeń od Klientów biura rachunkowego, należyta staranność
a. Należyta staranność w VAT
b. Należyta staranność w PIT i CIT (oświadczenia o transakcjach powyżej 500.000 zł i oświadczenia odbierane w ramach funkcjonowania podmiotów powiązanych)
8. Pozostałe zagadnienia praktyczne.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia będzie analiza obowiązków sprawozdawczych i dokumentacyjnych w biurze rachunkowym i w działach finansów i księgowości.
PROGRAM
1. Umowa o prowadzenie dokumentacji podatkowej i księgowej
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b. Przedmiot umowy
c. Wyłączenia
d. Obowiązki stron umowy
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a. Procedura AML i dokumentacja w biurze rachunkowych oraz w komórkach finansowo-księgowych
b. Oświadczenia składane przez Klientów
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b. Termin ujawnienia zmian w CRBR
c. Praktyczne przykłady
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b. Przechowywanie dokumentacji
6. Raportowanie schematów podatkowych
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b. MDR w księgowości przedsiębiorstw
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"
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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string(1176) "Marcin 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. Wieloletni praktyk i ekspert z zakresu prawa gospodarczego, podatkowego i zarządzania ryzykiem prawnym i podatkowym. Doświadczenie zawodowe zdobywał w krajowych i międzynarodowych firmach doradczych, jako specjalista z zakresu podatków dochodowych oraz wdrażania tax compliance. Marcin reprezentował klientów w ponad 100 postępowaniach podatkowych, sądowo – administracyjnych i karnoskarbowych. Wspólnie z zespołem LTCA jest laureatem prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna. Doświadczony wykładowca, prelegent na studiach podyplomowych oraz na ponad 900 szkoleniach m.in. z zakresu podatków dochodowych, podatku VAT, procedury podatkowej, cen transferowych, podatku u źródła, fuzji i przejęć oraz compliance. Autor wielu specjalistycznych publikacji prawnych i podatkowych. Włada biegle językiem angielskim.
"
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["content"]=>
string(3933) "
CEL SZKOLENIA
Polski Ład funkcjonuje już blisko 9 miesięcy, ale wciąż budzi wiele wątpliwości interpretacyjnych, a podatnicy w zasadzie nie wiedzą jakie podatki mają płacić w 2022 r. i jak rozliczyć się już w 2023 r.
Nie pomagają też ciągłe zmiany przepisów, w tym ostatnie z 1 lipca 2022 r., które zasadniczo zmieniły postrzeganie naszych obowiązków podatkowych.
Ministerstwo Finansów nie ustaje w staraniach, aby jeszcze bardziej skomplikować nasze rozliczenia podatkowe, czego najlepszym przykładem jest ostatni projekt zmian do CIT, zakładający m.in. likwidację przepisów o pośrednich transakcjach rajowych czy odsunięcie w czasie podatku minimalnego.
Jeżeli chcecie dowiedzieć się więcej o zmianach w Polskim Ładzie, o zmianach w CIT, o tym jak interpretować nowe przepisy i jakie faktycznie zapłacimy podatki za 2022 r., zapraszamy na nasze wydarzenia w ramach Roadshow LTCA!
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące PIT – perspektywa płatnika – stan na wrzesień 2022 r.
- Obniżka PIT z 17 % na 12 %.
- Likwidacja ulgi dla klasy średniej.
- Nowe zasady obliczania kwoty wolnej od podatku
- Zmiany w zakresie PIT – 2
- Możliwość niepobierania zaliczek przez płatników
- Usunięcie zasad wynikających z Rozporządzenia z dnia 7 stycznia 2022 r.
- Problemy praktyczne wynikające ze zmienionych przepisów.
- Jak płatnik powinien policzyć podatek za 2022 r. – przykłady praktyczne dla różnych form zatrudnienia.
II. Zmiany w Polskim Ładzie dotyczące PIT – perspektywa przedsiębiorcy – stan na wrzesień 2022 r.
- Obniżka PIT i likwidacja ulgi dla klasy średniej a rozliczenie działalności.
- Możliwość odliczenia składek zdrowotnych od dochodu.
- Ponowny wybór formy opodatkowania na 2022 r.
- Oskładkowanie komplementariuszy w spółkach komandytowo – akcyjnych.
- Składka zdrowotna dla prokurentów.
- Zasady oskładkowania osób współpracujących.
- Ustalanie dochodu do składki zdrowotnej – różnice remanentowe / amortyzacja / dochody wolne.
- Problemy praktyczne wynikające ze zmienionych przepisów.
- Jak przedsiębiorca powinien policzyć podatek za 2022 r. – przykłady praktyczne dla różnych form opodatkowania.
III. Pozostałe zmiany w Polskim Ładzie dotyczące PIT.
- Modyfikacja zasad rozliczeń dla samotnych rodziców oraz zasad rozliczeń z dziećmi.
- Likwidacja ulgi „Pałacyk+”.
- Ryczałt za używanie samochodów służbowych do celów prywatnych.
- Nowe zasady amortyzacji nieruchomości mieszkalnych.
IV. Zmiany w Polskim Ładzie dotyczące podatku CIT – projekt z dnia 24 sierpnia 2022 r.
- Planowane zmiany do Polskiego Ładu w zakresie CIT:
- Likwidacja „ukrytych dywidend”.
- Zmiany do podatku minimalnego.
- Zmiany w podatku u źródła.
- Transakcje z rajami podatkowymi.
- CIT estoński.
- Przegląd ulg podatkowych w CIT.
- Pozostałe zmiany.
V. Zmiany dotyczące podatku VAT.
- Grupy VAT
- Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
- KKS przy JPK.
- Krajowy System e-Faktur – informacje podstawowe.
- Pakiet SLIM VAT 3 – kluczowe kierunki zmian.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(954) "
Cena bez abonamentu:
0 PLN + VAT
Stan prawny:
03.10.2022
Czas trwania:
4 godziny 5 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["name"]=>
string(62) "ROADSHOW LTCA 2022 POLSKI ŁAD 2.0 KOLEJNA REWOLUCJA PODATKOWA"
["content"]=>
string(3933) "
CEL SZKOLENIA
Polski Ład funkcjonuje już blisko 9 miesięcy, ale wciąż budzi wiele wątpliwości interpretacyjnych, a podatnicy w zasadzie nie wiedzą jakie podatki mają płacić w 2022 r. i jak rozliczyć się już w 2023 r.
Nie pomagają też ciągłe zmiany przepisów, w tym ostatnie z 1 lipca 2022 r., które zasadniczo zmieniły postrzeganie naszych obowiązków podatkowych.
Ministerstwo Finansów nie ustaje w staraniach, aby jeszcze bardziej skomplikować nasze rozliczenia podatkowe, czego najlepszym przykładem jest ostatni projekt zmian do CIT, zakładający m.in. likwidację przepisów o pośrednich transakcjach rajowych czy odsunięcie w czasie podatku minimalnego.
Jeżeli chcecie dowiedzieć się więcej o zmianach w Polskim Ładzie, o zmianach w CIT, o tym jak interpretować nowe przepisy i jakie faktycznie zapłacimy podatki za 2022 r., zapraszamy na nasze wydarzenia w ramach Roadshow LTCA!
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące PIT – perspektywa płatnika – stan na wrzesień 2022 r.
- Obniżka PIT z 17 % na 12 %.
- Likwidacja ulgi dla klasy średniej.
- Nowe zasady obliczania kwoty wolnej od podatku
- Zmiany w zakresie PIT – 2
- Możliwość niepobierania zaliczek przez płatników
- Usunięcie zasad wynikających z Rozporządzenia z dnia 7 stycznia 2022 r.
- Problemy praktyczne wynikające ze zmienionych przepisów.
- Jak płatnik powinien policzyć podatek za 2022 r. – przykłady praktyczne dla różnych form zatrudnienia.
II. Zmiany w Polskim Ładzie dotyczące PIT – perspektywa przedsiębiorcy – stan na wrzesień 2022 r.
- Obniżka PIT i likwidacja ulgi dla klasy średniej a rozliczenie działalności.
- Możliwość odliczenia składek zdrowotnych od dochodu.
- Ponowny wybór formy opodatkowania na 2022 r.
- Oskładkowanie komplementariuszy w spółkach komandytowo – akcyjnych.
- Składka zdrowotna dla prokurentów.
- Zasady oskładkowania osób współpracujących.
- Ustalanie dochodu do składki zdrowotnej – różnice remanentowe / amortyzacja / dochody wolne.
- Problemy praktyczne wynikające ze zmienionych przepisów.
- Jak przedsiębiorca powinien policzyć podatek za 2022 r. – przykłady praktyczne dla różnych form opodatkowania.
III. Pozostałe zmiany w Polskim Ładzie dotyczące PIT.
- Modyfikacja zasad rozliczeń dla samotnych rodziców oraz zasad rozliczeń z dziećmi.
- Likwidacja ulgi „Pałacyk+”.
- Ryczałt za używanie samochodów służbowych do celów prywatnych.
- Nowe zasady amortyzacji nieruchomości mieszkalnych.
IV. Zmiany w Polskim Ładzie dotyczące podatku CIT – projekt z dnia 24 sierpnia 2022 r.
- Planowane zmiany do Polskiego Ładu w zakresie CIT:
- Likwidacja „ukrytych dywidend”.
- Zmiany do podatku minimalnego.
- Zmiany w podatku u źródła.
- Transakcje z rajami podatkowymi.
- CIT estoński.
- Przegląd ulg podatkowych w CIT.
- Pozostałe zmiany.
V. Zmiany dotyczące podatku VAT.
- Grupy VAT
- Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
- KKS przy JPK.
- Krajowy System e-Faktur – informacje podstawowe.
- Pakiet SLIM VAT 3 – kluczowe kierunki zmian.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(954) "
Cena bez abonamentu:
0 PLN + VAT
Stan prawny:
03.10.2022
Czas trwania:
4 godziny 5 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest szerokie omówienie spółki komandytowej jako atrakcyjnej dla biznesu formy prawnej prowadzonej działalności (zwłaszcza w kontekście zmian wprowadzonych Nowym Ładem). Na szkoleniu omówimy wady i zalety tej spółki, jak również odniesiemy się do aspektów jej opodatkowania (oraz jej wspólników). Nie obejdzie się bez licznych interpretacji przepisów prawa podatkowego i ciekawych wyroków sądów administracyjnych.
PROGRAM
I. Informacje ogólne o spółce komandytowej
II. Odpowiedzialność i status komplementariusza
III. Status Komandytariusza i jego odpowiedzialność
IV. Opodatkowanie w Spółce komandytowej
V. Wypłata zysku – źródło przychodu po stronie wspólnika
VI. Zasady opodatkowania transferowanych zysków
VII. Zaliczki na poczet zysku – wachlarz teorii
VIII. Zwolnienie dywidendowe w spółkach komandytowych dla komandytariusza
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 40 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest szerokie omówienie spółki komandytowej jako atrakcyjnej dla biznesu formy prawnej prowadzonej działalności (zwłaszcza w kontekście zmian wprowadzonych Nowym Ładem). Na szkoleniu omówimy wady i zalety tej spółki, jak również odniesiemy się do aspektów jej opodatkowania (oraz jej wspólników). Nie obejdzie się bez licznych interpretacji przepisów prawa podatkowego i ciekawych wyroków sądów administracyjnych.
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"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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Znaleziono 511 szkoleń
