🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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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) "
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
"
}
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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).
"
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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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["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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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
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2. Zastosowanie KSR
3. KSR 15 a MSSF 15
4. Warunki ujmowania przychodów
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6. Zmniejszenia przychodów
7. Ujmowanie dopłat u dotacji
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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(1383) "Kajetan jest adwokatem i ekspertem z zakresu podatku VAT oraz Partnerem Kancelarii LTCA. Ukończył prawo na Uniwersytecie Warszawskim oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczenie zawodowe zdobywał m.in. w jednej z największych kancelarii prawnych w Polsce oraz w międzynarodowej kancelarii doradztwa podatkowego i restrukturyzacyjnego świadcząc usługi bieżącego doradztwa podatkowego oraz uczestnicząc w licznych audytach podatkowych. Specjalizuje się w doradztwie na rzecz Klientów działających w branży budowlanej, transportowej, produkcyjnej oraz handlowej. Obecnie jest odpowiedzialny za bieżące doradztwo prawno-podatkowe, zarówno dla Klientów krajowych, jak i zagranicznych, głównie z obszaru VAT oraz w zakresie ulg podatkowych w podatkach PIT/CIT dotyczących rozwoju i innowacyjności. Jest autorem kilkuset wniosków o wydanie interpretacji indywidualnych prawa podatkowego oraz o dokonanie klasyfikacji statystycznej towarów i usług. Autor licznych publikacji z zakresu prawa podatkowego zwłaszcza w zakresie opodatkowania VAT. Włada biegle językiem angielskim.
"
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["name"]=>
string(55) "Obrót wewnątrz wspólnotowy – najczęstsze problemy"
["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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["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"]=>
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["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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["keyType":protected]=>
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["escapeWhenCastingToString":protected]=>
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int(849)
["slug"]=>
string(53) "nowa-ustawa-deweloperska-co-sie-faktycznie-zmienilo-2"
["price"]=>
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["tax_id"]=>
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["type"]=>
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["deleted_at"]=>
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["created_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["starts_at"]=>
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["related_product_ids"]=>
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["date_of_publish"]=>
string(19) "2023-04-25 16:33:00"
["is_visible"]=>
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["finish_at"]=>
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["limit_of_participants"]=>
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["workshop_days"]=>
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["subscription_price"]=>
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["published_to"]=>
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["only_with_subscription"]=>
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["external_link"]=>
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["related_subscription_id"]=>
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["statute"]=>
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["require_admin_confirmation"]=>
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["mobile_app_only"]=>
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["archived_at"]=>
NULL
["visibility"]=>
string(4) "shop"
}
["original":protected]=>
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["slug"]=>
string(53) "nowa-ustawa-deweloperska-co-sie-faktycznie-zmienilo-2"
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["tax_id"]=>
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["type"]=>
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["subscription_id"]=>
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["date_of_publish"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem niniejszego szkolenia jest szczegółowe omówienie zmian i nowości, jakie wprowadziła nowa ustawa o ochronie praw nabywcy lokalu mieszkalnego lub domu jednorodzinnego oraz Deweloperskim Funduszu Gwarancyjnym, czyli tzw. Nowa ustawa deweloperska, która weszła w życie 1 lipca 2022 r.
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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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array(0) {
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array(1) {
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string(2) "id"
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string(44) "SCTeam\Products\Presenters\Revisions\Product"
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array(7) {
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string(2) "id"
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NULL
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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]=>
string(9) "author_id"
}
}
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array(0) {
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bool(true)
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array(2) {
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string(14) "remember_token"
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array(0) {
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array(0) {
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array(0) {
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string(14) "remember_token"
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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(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
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array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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NULL
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bool(false)
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NULL
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string(35) "VAT 2023 zapowiedź zmian w ustawie"
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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"]=>
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.
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["type"]=>
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["subscription_id"]=>
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}
["original":protected]=>
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int(838)
["slug"]=>
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["price"]=>
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["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
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["subscription_id"]=>
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["archived_at"]=>
NULL
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}
["changes":protected]=>
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}
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string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
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["promotional_price_ends_at"]=>
string(8) "datetime"
["starts_at"]=>
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["finish_at"]=>
string(8) "datetime"
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string(8) "datetime"
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["classCastCache":protected]=>
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}
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array(0) {
}
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array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(3) {
[0]=>
string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
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}
["dispatchesEvents":protected]=>
array(0) {
}
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string(16) "createdWithMetas"
[1]=>
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}
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array(5) {
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["escapeWhenCastingToString":protected]=>
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int(2)
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["deleted_at"]=>
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["category_id"]=>
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["created_by"]=>
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["content"]=>
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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:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
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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:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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"
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["content"]=>
string(2331) "
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
a. MDR w praktyce biura rachunkowego
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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string(0) ""
["additional_info"]=>
string(766) "
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
a. Forma prawna umowy
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
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
a. MDR w praktyce biura rachunkowego
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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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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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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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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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"]=>
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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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"
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string(9) "google_id"
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string(2) "id"
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bool(false)
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NULL
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NULL
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bool(false)
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string(1730) "
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
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
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Tak
Materiały:
Tak
"
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["locale"]=>
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["name"]=>
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["content"]=>
string(7495) "[vc_row css=".vc_custom_1628848592944{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column width="3/4"][vc_column_text]
FRAGMENT SZKOLENIA
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CEL SZKOLENIA
Celem szkolenia jest omówienie regulacji dotyczących podatku od towarów i usług w branży prawniczej. W szczególności omówione zostaną zagadnienia w praktyce nastręczające najwięcej problemów w funkcjonowaniu kancelarii prawnej: korekty faktur, fiskalizacja, czy też moment powstania obowiązku podatkowego i jego znaczenie dla honorariów ustalanych w walucie obcej.
PROGRAM
I. Obowiązek podatkowy w VAT 1. Znaczenie obowiązku podatkowego. 2. Zasady rozpoznawania obowiązku podatkowego w branży usług prawnych. 3. Zaliczka, zadatek oraz płatności o podobnym charakterze. 4. Rozliczania umów typu retainer oraz success fee. II. Podstawa opodatkowania VAT 1. Zasady ustalania podstawy opodatkowania. 2. Wydatki poniesione w imieniu i na rzecz klienta a VAT. 3. Zasady przeliczania podstawy opodatkowania wyrażonej w walucie obcej. 4. Zaliczka w walucie obcej – jak rozliczyć honorarium. III. Fiskalizacja transakcji 1. Miejsce opodatkowania usług prawniczych. 2. Usługi związane z nieruchomościami. 3. Sprzedaż usług na rzecz nie-podatników a kasa fiskalna. 4. Raportowanie sprzedaży w pliku JPK. IV. Prawo do odliczenia podatku naliczonego 1. Pierwsza i Druga Zasada Neutralności VAT. 2. Moment odliczenia podatku naliczonego. 3. Samochód osobowy a VAT naliczony. 4. Pozostałe ograniczenia w zakresie odliczenia VAT. V. Korekta faktury po stronie sprzedawcy i nabywcy. 1. Obniżenie wynagrodzenia – obowiązki ciążące na sprzedawcy. 2. Korygowanie zakupu – kiedy nabywca musi obniżyć VAT naliczony. 3. Optymalizacja procesu korygowania faktur w kancelarii. 4. KSeF – nowe wyzwania w zakresie fakturowania.[/vc_column_text][/vc_column][vc_column width="1/4" css=".vc_custom_1628839556663{margin-top: 0px !important;padding-top: 0px !important;}"][vc_column_text css=".vc_custom_1635176398480{margin-bottom: 0px !important;padding-bottom: 0px !important;}"]
INFORMACJE
[/vc_column_text][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846234747{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1628848109624{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena z abonamentem 0 PLN
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846234747{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1664647085409{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena bez abonamentu 199 PLN + VAT
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1664647100078{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Stan prawny 28.09.2022
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1664647125028{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Czas trwania 3 godziny 15 minut
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1628848213546{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Certyfikat TAK
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Materiały TAK
[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row]
"
["description"]=>
string(0) ""
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string(0) ""
}
["original":protected]=>
array(7) {
["id"]=>
int(797)
["product_id"]=>
int(797)
["locale"]=>
string(2) "pl"
["name"]=>
string(46) "Prawnik a podatki rozliczenie VAT w kancelarii"
["content"]=>
string(7495) "[vc_row css=".vc_custom_1628848592944{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column width="3/4"][vc_column_text]
FRAGMENT SZKOLENIA
[/vc_column_text][vc_raw_html]JTNDdmlkZW8lMjB3aWR0aCUzRCUyMjEwMCUyNSUyMiUyMGhlaWdodCUzRCUyMmF1dG8lMjIlMjBjb250cm9scyUzRSUwQSUzQ3NvdXJjZSUyMHNyYyUzRCUyMmh0dHBzJTNBJTJGJTJGYWthZGVtaWFsdGNhLnBsJTJGV2ViaW5hcmlhJTJGMjAyMi4wOS4yOF9EYW5pZWwlMjUyMHdpZWNrb3dza2lfc3prb2xlbmllJTI1MjAtJTI1MjBTLm1wNCUyMiUyMHR5cGUlM0QlMjJ2aWRlbyUyRm1wNCUyMiUzRSUwQSUzQyUyRnZpZGVvJTNF[/vc_raw_html][vc_column_text css=".vc_custom_1664647077384{margin-bottom: 0px !important;padding-bottom: 0px !important;}"]
CEL SZKOLENIA
Celem szkolenia jest omówienie regulacji dotyczących podatku od towarów i usług w branży prawniczej. W szczególności omówione zostaną zagadnienia w praktyce nastręczające najwięcej problemów w funkcjonowaniu kancelarii prawnej: korekty faktur, fiskalizacja, czy też moment powstania obowiązku podatkowego i jego znaczenie dla honorariów ustalanych w walucie obcej.
PROGRAM
I. Obowiązek podatkowy w VAT 1. Znaczenie obowiązku podatkowego. 2. Zasady rozpoznawania obowiązku podatkowego w branży usług prawnych. 3. Zaliczka, zadatek oraz płatności o podobnym charakterze. 4. Rozliczania umów typu retainer oraz success fee. II. Podstawa opodatkowania VAT 1. Zasady ustalania podstawy opodatkowania. 2. Wydatki poniesione w imieniu i na rzecz klienta a VAT. 3. Zasady przeliczania podstawy opodatkowania wyrażonej w walucie obcej. 4. Zaliczka w walucie obcej – jak rozliczyć honorarium. III. Fiskalizacja transakcji 1. Miejsce opodatkowania usług prawniczych. 2. Usługi związane z nieruchomościami. 3. Sprzedaż usług na rzecz nie-podatników a kasa fiskalna. 4. Raportowanie sprzedaży w pliku JPK. IV. Prawo do odliczenia podatku naliczonego 1. Pierwsza i Druga Zasada Neutralności VAT. 2. Moment odliczenia podatku naliczonego. 3. Samochód osobowy a VAT naliczony. 4. Pozostałe ograniczenia w zakresie odliczenia VAT. V. Korekta faktury po stronie sprzedawcy i nabywcy. 1. Obniżenie wynagrodzenia – obowiązki ciążące na sprzedawcy. 2. Korygowanie zakupu – kiedy nabywca musi obniżyć VAT naliczony. 3. Optymalizacja procesu korygowania faktur w kancelarii. 4. KSeF – nowe wyzwania w zakresie fakturowania.[/vc_column_text][/vc_column][vc_column width="1/4" css=".vc_custom_1628839556663{margin-top: 0px !important;padding-top: 0px !important;}"][vc_column_text css=".vc_custom_1635176398480{margin-bottom: 0px !important;padding-bottom: 0px !important;}"]
INFORMACJE
[/vc_column_text][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846234747{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1628848109624{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena z abonamentem 0 PLN
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846234747{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1664647085409{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena bez abonamentu 199 PLN + VAT
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1664647100078{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Stan prawny 28.09.2022
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1664647125028{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Czas trwania 3 godziny 15 minut
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1628848213546{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Certyfikat TAK
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1628848221439{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Materiały TAK
[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row]
"
["description"]=>
string(0) ""
["additional_info"]=>
string(0) ""
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(0) {
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
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array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(0) {
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
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"
}
[11]=>
object(App\Models\Product)#3227 (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) {
[0]=>
string(10) "categories"
[1]=>
string(4) "tags"
[2]=>
string(10) "attributes"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(30) {
["id"]=>
int(796)
["slug"]=>
string(57) "podatek-dochodowy-od-osob-prawnych-cit-zagadnienia-ogolne"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:37:22"
["updated_at"]=>
string(19) "2023-04-25 16:38:53"
["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) "2023-04-25 16:38:00"
["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) {
["id"]=>
int(796)
["slug"]=>
string(57) "podatek-dochodowy-od-osob-prawnych-cit-zagadnienia-ogolne"
["price"]=>
string(3) "199"
["tax_id"]=>
int(1)
["type"]=>
int(3)
["deleted_at"]=>
NULL
["created_at"]=>
string(19) "2023-04-21 17:37:22"
["updated_at"]=>
string(19) "2023-04-25 16:38:53"
["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) "2023-04-25 16:38:00"
["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) {
}
["casts":protected]=>
array(12) {
["type"]=>
string(33) "SCTeam\Products\Enums\ProductType"
["promotional_price_starts_at"]=>
string(8) "datetime"
["promotional_price_ends_at"]=>
string(8) "datetime"
["starts_at"]=>
string(8) "datetime"
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string(8) "datetime"
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string(5) "array"
["date_of_publish"]=>
string(8) "datetime"
["published_to"]=>
string(8) "datetime"
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string(5) "array"
["mobile_app_only"]=>
string(7) "boolean"
["archived_at"]=>
string(8) "datetime"
["deleted_at"]=>
string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(3) {
[0]=>
string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
string(12) "legal_status"
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
["relations":protected]=>
array(5) {
["categories"]=>
object(Illuminate\Database\Eloquent\Collection)#3215 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductCategory)#3185 (34) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(10) "categories"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(1) {
[0]=>
string(12) "translations"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(9) {
["id"]=>
int(2)
["slug"]=>
string(16) "szkolenia-online"
["created_at"]=>
string(19) "2023-04-21 17:41:07"
["updated_at"]=>
string(19) "2023-04-21 17:41:07"
["deleted_at"]=>
NULL
["type"]=>
string(30) "SCTeam\Products\Models\Product"
["category_id"]=>
NULL
["created_by"]=>
NULL
["display_in_filters"]=>
bool(true)
}
["original":protected]=>
array(12) {
["id"]=>
int(2)
["slug"]=>
string(16) "szkolenia-online"
["created_at"]=>
string(19) "2023-04-21 17:41:07"
["updated_at"]=>
string(19) "2023-04-21 17:41:07"
["deleted_at"]=>
NULL
["type"]=>
string(30) "SCTeam\Products\Models\Product"
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NULL
["created_by"]=>
NULL
["display_in_filters"]=>
bool(true)
["pivot_categorable_id"]=>
int(796)
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int(2)
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string(30) "SCTeam\Products\Models\Product"
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(1) {
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string(8) "datetime"
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(1) {
[0]=>
string(3) "url"
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(0) {
}
["relations":protected]=>
array(2) {
["pivot"]=>
object(Illuminate\Database\Eloquent\Relations\MorphPivot)#3186 (35) {
["connection":protected]=>
NULL
["table":protected]=>
string(12) "categorables"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
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bool(false)
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array(0) {
}
["withCount":protected]=>
array(0) {
}
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bool(false)
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int(15)
["exists"]=>
bool(true)
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bool(false)
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bool(false)
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array(3) {
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int(796)
["category_id"]=>
int(2)
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string(30) "SCTeam\Products\Models\Product"
}
["original":protected]=>
array(3) {
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int(796)
["category_id"]=>
int(2)
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string(30) "SCTeam\Products\Models\Product"
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(0) {
}
["classCastCache":protected]=>
array(0) {
}
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array(0) {
}
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array(0) {
}
["dateFormat":protected]=>
NULL
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array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(0) {
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
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bool(false)
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array(0) {
}
["visible":protected]=>
array(0) {
}
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array(0) {
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array(0) {
}
["pivotParent"]=>
object(App\Models\Product)#3259 (46) {
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NULL
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string(8) "products"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(3) {
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string(10) "categories"
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string(4) "tags"
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string(10) "attributes"
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["withCount":protected]=>
array(0) {
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bool(false)
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int(15)
["exists"]=>
bool(false)
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bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
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array(0) {
}
["original":protected]=>
array(0) {
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(12) {
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string(33) "SCTeam\Products\Enums\ProductType"
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string(8) "datetime"
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string(8) "datetime"
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string(8) "datetime"
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string(8) "datetime"
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string(5) "array"
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string(8) "datetime"
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string(8) "datetime"
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string(7) "boolean"
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string(8) "datetime"
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string(8) "datetime"
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["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(3) {
[0]=>
string(9) "image_url"
[1]=>
string(3) "url"
[2]=>
string(12) "legal_status"
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(3) {
[0]=>
string(16) "createdWithMetas"
[1]=>
string(16) "updatedWithMetas"
[2]=>
string(14) "savedWithMetas"
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
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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"
}
["foreignKey":protected]=>
string(14) "categorable_id"
["relatedKey":protected]=>
string(11) "category_id"
["morphType":protected]=>
string(16) "categorable_type"
["morphClass":protected]=>
string(30) "SCTeam\Products\Models\Product"
}
["translations"]=>
object(Illuminate\Database\Eloquent\Collection)#3157 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductCategoryTranslation)#3153 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(21) "category_translations"
["primaryKey":protected]=>
string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(0) {
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(5) {
["id"]=>
int(2)
["category_id"]=>
int(2)
["locale"]=>
string(2) "pl"
["title"]=>
string(16) "Szkolenia online"
["description"]=>
NULL
}
["original":protected]=>
array(5) {
["id"]=>
int(2)
["category_id"]=>
int(2)
["locale"]=>
string(2) "pl"
["title"]=>
string(16) "Szkolenia online"
["description"]=>
NULL
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(0) {
}
["classCastCache":protected]=>
array(0) {
}
["attributeCastCache":protected]=>
array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
["appends":protected]=>
array(0) {
}
["dispatchesEvents":protected]=>
array(0) {
}
["observables":protected]=>
array(0) {
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(false)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(2) {
[0]=>
string(5) "title"
[1]=>
string(11) "description"
}
["guarded":protected]=>
array(1) {
[0]=>
string(1) "*"
}
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(true)
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array(0) {
}
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array(0) {
}
["fillable":protected]=>
array(0) {
}
["guarded":protected]=>
array(1) {
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string(2) "id"
}
["translatedAttributes"]=>
array(2) {
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string(5) "title"
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string(11) "description"
}
["revisionPresenter":protected]=>
string(47) "SCTeam\Categories\Presenters\Revisions\Category"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["tags"]=>
object(Illuminate\Database\Eloquent\Collection)#3139 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTag)#3109 (34) {
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string(5) "pgsql"
["table":protected]=>
string(4) "tags"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
["with":protected]=>
array(1) {
[0]=>
string(12) "translations"
}
["withCount":protected]=>
array(0) {
}
["preventsLazyLoading"]=>
bool(false)
["perPage":protected]=>
int(15)
["exists"]=>
bool(true)
["wasRecentlyCreated"]=>
bool(false)
["escapeWhenCastingToString":protected]=>
bool(false)
["attributes":protected]=>
array(5) {
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int(3)
["created_at"]=>
string(19) "2025-01-09 17:29:57"
["updated_at"]=>
string(19) "2025-01-09 17:29:57"
["deleted_at"]=>
NULL
["type"]=>
string(30) "SCTeam\Products\Models\Product"
}
["original":protected]=>
array(8) {
["id"]=>
int(3)
["created_at"]=>
string(19) "2025-01-09 17:29:57"
["updated_at"]=>
string(19) "2025-01-09 17:29:57"
["deleted_at"]=>
NULL
["type"]=>
string(30) "SCTeam\Products\Models\Product"
["pivot_taggable_id"]=>
int(796)
["pivot_tag_id"]=>
int(3)
["pivot_taggable_type"]=>
string(30) "SCTeam\Products\Models\Product"
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(1) {
["deleted_at"]=>
string(8) "datetime"
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["name"]=>
string(65) "Podatek dochodowy od osób prawnych (CIT) – zagadnienia ogólne"
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FRAGMENT SZKOLENIA
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CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT. Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Przychody podatkowe 1. Przychody z działalności gospodarczej – zasady ogólne, moment powstania przychodu 2. Przychody z tytułu dostawy towarów oraz świadczenia usług 3. Przychody z tytułu usług rozliczanych w okresach rozliczeniowych 4. Przychody rozpoznawane na zasadzie kasowej 5. Zaliczki a rozliczenie CIT 6. Refakturowanie a data powstania przychodu. 7. Korekta przychodów, kiedy korygujemy na bieżąco a kiedy wstecz 8. Nieodpłatne świadczenia w CIT 9. Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej 10. Przychody z zysków kapitałowych i pozostałych źródeł – zasady rozliczenia II. Koszty uzyskania przychodów – zasady ogólne 1. Definicja kosztów uzyskania przychodów 2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów 3. Dokumentowanie kosztów uzyskania przychodów 4. Wyłączenia z kosztów III. Zasady rozliczania kosztów w czasie: 1. Koszty bezpośrednie 2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy 3. Moment poniesienia kosztów 4. Rozliczenie kosztów w czasie na przykładzie kontraktów długoterminowych i rozliczenia produkcji w toku IV. Najbardziej charakterystyczne koszty uzyskania przychodów 1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia) 2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców 3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne) 4. Wierzytelności jako koszty uzyskania przychodów 5. Reklama i reprezentacja 6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.) 7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty 8. Kary umowne i odszkodowania – kiedy mogą być kosztem 9. Hipotetyczne odsetkowe a koszty podatkowe V. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP) 1. Koszty reprezentacji 2. Składki członkowskie 3. Ubezpieczenia pracowników 4. Imprezy pracownicze – alkohol 5. VAT niebędący kosztem uzyskania przychodu 6. PFRON 7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe 8. Upominki, prezenty świąteczne dla klientów 9. Darowizny 10. Odsetki budżetowe 11. Koszty pokryte dotacjami 12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane 13. Część odpisów / opłat za samochód osobowy 14. Ubezpieczenie zw. z ww. samochodem 15. Przekroczona kilometrówka 16. Podatki np. PCC 17. Spisane należności handlowe 18. Koszty reklamacji 19. Odpisy na należności nieściągalne / przedawnione 20. Koszty odsetek na transakcje kapitałowe 21. Ukryta dywidenda (2023 r.) 22. Inne koszty niepodatkowe (NKUP) VI. Inne limity i ograniczenia 1. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe 2. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe 3. Koszty finansowania dłużnego a limit KUP VII. Odliczenia i ulgi w CIT – zasady obliczania 1. Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna) 2. Odliczenie straty 3. Atrakcyjność finansowania własnego (NID) 4. Ulga na złe długi 5. Ulga B+R 6. Ulga na innowacyjnych pracowników 7. Ulga na produkcje próbną i wprowadzenie do obrotu nowego produktu 8. Ulga na robotyzację 9. Ulga na ekspansje produktową 10. Ulga na wspieranie sportu, kultury i nauki[/vc_column_text][/vc_column][vc_column width="1/4" css=".vc_custom_1628839556663{margin-top: 0px !important;padding-top: 0px !important;}"][vc_column_text css=".vc_custom_1635176398480{margin-bottom: 0px !important;padding-bottom: 0px !important;}"]
INFORMACJE
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Cena z abonamentem 0 PLN
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Cena bez abonamentu 199 PLN + VAT
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Stan prawny 27.09.2022
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Czas trwania 4 godziny 30 minut
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Certyfikat TAK
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Materiały TAK
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["name"]=>
string(65) "Podatek dochodowy od osób prawnych (CIT) – zagadnienia ogólne"
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FRAGMENT SZKOLENIA
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CEL SZKOLENIA
Celem szkolenia jest omówienie podstawowych zasad rozliczania podatku dochodowego od osób prawnych. Podczas szkolenia przedstawimy ogólne zasady opodatkowania CIT, zasady rozliczania przychodów i kosztów podatkowych, odliczenia od podstawy opodatkowania i inne zagadnienia związane z CIT. Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu)
PROGRAM
I. Przychody podatkowe 1. Przychody z działalności gospodarczej – zasady ogólne, moment powstania przychodu 2. Przychody z tytułu dostawy towarów oraz świadczenia usług 3. Przychody z tytułu usług rozliczanych w okresach rozliczeniowych 4. Przychody rozpoznawane na zasadzie kasowej 5. Zaliczki a rozliczenie CIT 6. Refakturowanie a data powstania przychodu. 7. Korekta przychodów, kiedy korygujemy na bieżąco a kiedy wstecz 8. Nieodpłatne świadczenia w CIT 9. Przychody z odpłatnego zbycia rzeczy i praw – zasady ustalania przychodu, pojęcie ceny rynkowej 10. Przychody z zysków kapitałowych i pozostałych źródeł – zasady rozliczenia II. Koszty uzyskania przychodów – zasady ogólne 1. Definicja kosztów uzyskania przychodów 2. Przesłanki uznania za koszt podatkowy (poniesiony przez podatnika, definitywny, w związku z prowadzoną przez podatnika działalnością gospodarczą, poniesiony w celu uzyskania, zachowania lub zabezpieczenia przychodów 3. Dokumentowanie kosztów uzyskania przychodów 4. Wyłączenia z kosztów III. Zasady rozliczania kosztów w czasie: 1. Koszty bezpośrednie 2. Koszty pośrednie, w tym dotyczące okresu dłuższego niż rok czy rok podatkowy 3. Moment poniesienia kosztów 4. Rozliczenie kosztów w czasie na przykładzie kontraktów długoterminowych i rozliczenia produkcji w toku IV. Najbardziej charakterystyczne koszty uzyskania przychodów 1. Wynagrodzenia i koszty świadczeń pracowniczych (narzuty, PPK, benefity, karty sportowe, abonamenty medyczne, imprezy integracyjne, wyjścia do kina, strój pracowniczy, prezenty, ubezpieczenia, szkolenia pracowników, paczki świąteczne i inne charakterystyczne świadczenia) 2. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców 3. Koszy samochodów osobowych a KUP (amortyzacja, leasing, wydatki eksploatacyjne) 4. Wierzytelności jako koszty uzyskania przychodów 5. Reklama i reprezentacja 6. Świadczenia na rzecz kontrahentów (szkolenia, prezenty, konsumpcja, imprezy itp.) 7. Sprzedaż premiowa, konkursy, sponsoring, bonusy, rabaty 8. Kary umowne i odszkodowania – kiedy mogą być kosztem 9. Hipotetyczne odsetkowe a koszty podatkowe V. Koszty niestanowiące podatkowych kosztów uzyskania przychodów (NKUP) 1. Koszty reprezentacji 2. Składki członkowskie 3. Ubezpieczenia pracowników 4. Imprezy pracownicze – alkohol 5. VAT niebędący kosztem uzyskania przychodu 6. PFRON 7. Kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe 8. Upominki, prezenty świąteczne dla klientów 9. Darowizny 10. Odsetki budżetowe 11. Koszty pokryte dotacjami 12. Usługi np. wynajmu samochodu / usługi taksówkowe nieprawidłowo udokumentowane 13. Część odpisów / opłat za samochód osobowy 14. Ubezpieczenie zw. z ww. samochodem 15. Przekroczona kilometrówka 16. Podatki np. PCC 17. Spisane należności handlowe 18. Koszty reklamacji 19. Odpisy na należności nieściągalne / przedawnione 20. Koszty odsetek na transakcje kapitałowe 21. Ukryta dywidenda (2023 r.) 22. Inne koszty niepodatkowe (NKUP) VI. Inne limity i ograniczenia 1. Naruszenie regulacji w zakresie płatności bezgotówkowych i przepisów o „białej liście” a koszty podatkowe 2. Naruszenie regulacji w zakresie obowiązkowego „split payment” a koszty podatkowe 3. Koszty finansowania dłużnego a limit KUP VII. Odliczenia i ulgi w CIT – zasady obliczania 1. Darowizny, w tym darowizny celowe (Covid-19, pomoc humanitarna) 2. Odliczenie straty 3. Atrakcyjność finansowania własnego (NID) 4. Ulga na złe długi 5. Ulga B+R 6. Ulga na innowacyjnych pracowników 7. Ulga na produkcje próbną i wprowadzenie do obrotu nowego produktu 8. Ulga na robotyzację 9. Ulga na ekspansje produktową 10. Ulga na wspieranie sportu, kultury i nauki[/vc_column_text][/vc_column][vc_column width="1/4" css=".vc_custom_1628839556663{margin-top: 0px !important;padding-top: 0px !important;}"][vc_column_text css=".vc_custom_1635176398480{margin-bottom: 0px !important;padding-bottom: 0px !important;}"]
INFORMACJE
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Cena z abonamentem 0 PLN
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Cena bez abonamentu 199 PLN + VAT
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Stan prawny 27.09.2022
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Czas trwania 4 godziny 30 minut
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Certyfikat TAK
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Materiały TAK
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Znaleziono 521 szkoleń
