🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Webinaria nagrania
Podatki, prawo i rachunkowość
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string(4197) "CEL WEBINARU
Coraz więcej podmiotów spełnia definicję instytucji obowiązanych, a tym samym posiada obowiązki związane z koniecznością weryfikacji kontrahentów i oceny ryzyka na potrzeby ustawy o przeciwdziałaniu praniu pieniędzy i finansowaniu terroryzmu. Naruszenie obowiązków wynikających z przepisów ustawy to szereg różnego rodzaju sankcji, w tym sankcji administracyjnych, pieniężnych (do 1.000.000,00 eur) oraz karnych (kara grzywny i/lub kara pozbawienia wolności od 3 miesięcy do 5 lat.)
PROGRAM
1. Ustawa o AML
• Ogólne założenia ustawy
2. Instytucje obowiązane – definicja instytucji obowiązanej
3. Obowiązki instytucji obowiązanych
• Ocena ryzyka
• Środki bezpieczeństwa finansowego
• Szkolenie pracowników
• Zgłaszanie nieprawidłowości
• Wewnętrza procedura AML
• Raportowanie do GIIF
4. Sankcje
• Kary administracyjne
• Kary pieniężne
• Odpowiedzialność karna
"
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Czas trwania:
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Certyfikat:
TAK
Materiały:
TAK
"
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Coraz więcej podmiotów spełnia definicję instytucji obowiązanych, a tym samym posiada obowiązki związane z koniecznością weryfikacji kontrahentów i oceny ryzyka na potrzeby ustawy o przeciwdziałaniu praniu pieniędzy i finansowaniu terroryzmu. Naruszenie obowiązków wynikających z przepisów ustawy to szereg różnego rodzaju sankcji, w tym sankcji administracyjnych, pieniężnych (do 1.000.000,00 eur) oraz karnych (kara grzywny i/lub kara pozbawienia wolności od 3 miesięcy do 5 lat.)
PROGRAM
1. Ustawa o AML
• Ogólne założenia ustawy
2. Instytucje obowiązane – definicja instytucji obowiązanej
3. Obowiązki instytucji obowiązanych
• Ocena ryzyka
• Środki bezpieczeństwa finansowego
• Szkolenie pracowników
• Zgłaszanie nieprawidłowości
• Wewnętrza procedura AML
• Raportowanie do GIIF
4. Sankcje
• Kary administracyjne
• Kary pieniężne
• Odpowiedzialność karna
"
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"
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["content"]=>
string(6762) "CEL WEBINARU
Webinar przeznaczony jest dla osób chcących pogłębić swą wiedzę na temat refakturowania usług, transakcji barterowych oraz czynności nieodpłatnych na gruncie podatku od towarów i usług. Webinar odnosić będzie się do teoretycznych aspektów omawianych regulacji oraz problemów występujących w praktyce stosowania ww. instytucji.
PROGRAM
I. Refakturowanie usług
1. Definicja refakturowania w ustawie o VAT i Dyrektywie VAT – cechy charakterystyczne
2. Refakturowanie a inne instytucje prawne zbliżone do refakturowania
3. Kiedy refaktura, a kiedy nota? – odsprzedaż usługi a zwrot wydatków
4. Data sprzedaży, data powstania obowiązku podatkowego a data wystawienia faktury – problemy w przypadku refakturowania
5. Stosowanie stawek VAT właściwych dla danej czynności na refakturze w tym:
a) refakturowanie (m.in. mediów, kosztów transportu, kosztów ubezpieczenia) a problematyka świadczeń kompleksowych – ważne orzecznictwo NSA i TSUE),
b) refaktura usług noclegowych – SLIM VAT nowe regulacje od 1 stycznia 2021 r. w zakresie możliwości odliczenia podatku VAT od zakupu usług noclegowych w celu ich dalszego refakturowania.
6. Refaktury w interpretacjach podatkowych, orzecznictwie sądów administracyjnych oraz Trybunału Sprawiedliwości UE
II. Transakcje barterowe
1. Pojęcie transakcji barterowej
2. Podstawa opodatkowania
3. Stawka podatku
III. Czynności nieodpłatne
1. Czynności zrównane z opłatną dostawą towarów i odpłatnym świadczeniem usług
2. Określanie podstawy opodatkowania oraz udokumentowanie podstawy opodatkowania na fakturze
3. Wybrane problemy
a) darowizny
b) przekazania w ramach reprezentacji i reklamy
c) poczęstunek kontrahentów
d) przekazania na rzecz pracowników
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f) nieodpłatne udostępnienie samochodu służbowego oraz telefonu służbowego na cele prywatne
g) prezenty o małej wartości (w tym zmiany wprowadzone od 1 stycznia 20201 pakietem SLIM VAT)
h) próbki.
"
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Czas trwania:
1 godzina 18 minut
Certyfikat:
TAK
Materiały:
TAK
"
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Webinar przeznaczony jest dla osób chcących pogłębić swą wiedzę na temat refakturowania usług, transakcji barterowych oraz czynności nieodpłatnych na gruncie podatku od towarów i usług. Webinar odnosić będzie się do teoretycznych aspektów omawianych regulacji oraz problemów występujących w praktyce stosowania ww. instytucji.
PROGRAM
I. Refakturowanie usług
1. Definicja refakturowania w ustawie o VAT i Dyrektywie VAT – cechy charakterystyczne
2. Refakturowanie a inne instytucje prawne zbliżone do refakturowania
3. Kiedy refaktura, a kiedy nota? – odsprzedaż usługi a zwrot wydatków
4. Data sprzedaży, data powstania obowiązku podatkowego a data wystawienia faktury – problemy w przypadku refakturowania
5. Stosowanie stawek VAT właściwych dla danej czynności na refakturze w tym:
a) refakturowanie (m.in. mediów, kosztów transportu, kosztów ubezpieczenia) a problematyka świadczeń kompleksowych – ważne orzecznictwo NSA i TSUE),
b) refaktura usług noclegowych – SLIM VAT nowe regulacje od 1 stycznia 2021 r. w zakresie możliwości odliczenia podatku VAT od zakupu usług noclegowych w celu ich dalszego refakturowania.
6. Refaktury w interpretacjach podatkowych, orzecznictwie sądów administracyjnych oraz Trybunału Sprawiedliwości UE
II. Transakcje barterowe
1. Pojęcie transakcji barterowej
2. Podstawa opodatkowania
3. Stawka podatku
III. Czynności nieodpłatne
1. Czynności zrównane z opłatną dostawą towarów i odpłatnym świadczeniem usług
2. Określanie podstawy opodatkowania oraz udokumentowanie podstawy opodatkowania na fakturze
3. Wybrane problemy
a) darowizny
b) przekazania w ramach reprezentacji i reklamy
c) poczęstunek kontrahentów
d) przekazania na rzecz pracowników
e) imprezy integracyjne, okolicznościowe, jubileusze firmowe
f) nieodpłatne udostępnienie samochodu służbowego oraz telefonu służbowego na cele prywatne
g) prezenty o małej wartości (w tym zmiany wprowadzone od 1 stycznia 20201 pakietem SLIM VAT)
h) próbki.
"
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Czas trwania:
1 godzina 18 minut
Certyfikat:
TAK
Materiały:
TAK
"
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string(3207) "CEL WEBINARU
Celem webinarium jest omówienie praktycznego podejścia organów podatkowych do rozliczenia CIT estońskiego w kontekście najbardziej problematycznych zagadnień, tj. ukrytych zysków i wydatków niezwiązanych z działalnością gospodarczą.
Program:
I. Ukryte zyski i wydatki niezwiązane z działalnością gospodarczą – definicje i objaśnienia MF
II. Problem usług niematerialnych świadczonych przez wspólników
III. Wynajem nieruchomości i środków trwałych przez wspólnika
IV. Poręczenia, pożyczki i inne świadczenia na rzecz wspólnika
V. Samochód używany przez wspólnika a estoński CIT
VI. Jakie koszty można uznać za wydatki niezwiązane z działalnością?
VII. Przekształcenie i inne restrukturyzacje a model estoński
"
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Czas trwania:
1 godzina 30 minut
Certyfikat:
TAK
Materiały:
TAK
"
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string(3207) "CEL WEBINARU
Celem webinarium jest omówienie praktycznego podejścia organów podatkowych do rozliczenia CIT estońskiego w kontekście najbardziej problematycznych zagadnień, tj. ukrytych zysków i wydatków niezwiązanych z działalnością gospodarczą.
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II. Problem usług niematerialnych świadczonych przez wspólników
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IV. Poręczenia, pożyczki i inne świadczenia na rzecz wspólnika
V. Samochód używany przez wspólnika a estoński CIT
VI. Jakie koszty można uznać za wydatki niezwiązane z działalnością?
VII. Przekształcenie i inne restrukturyzacje a model estoński
"
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Czas trwania:
1 godzina 30 minut
Certyfikat:
TAK
Materiały:
TAK
"
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Obecna sytuacja finansowa, spowoduje w niedalekiej przyszłości wzmożenie zainteresowanie organów skarbowych rozliczeniami podatkowymi naszych przedsiębiorców. Kontrola podatkowa może wiązać się ze sporymi problemami w firmie.
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Program webinaru:
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a. Kto może kontrolować przedsiębiorcę
b. Jak wygląda wszczęcie kontroli
2. Metodyka prowadzenia kontroli
a. Analiza wstępna a kontrole celowane
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ii. Prawidłowość stawki podatku
iii. Kursy walut
iv. Prawo do odliczenia: moment odliczenia, związek z działalnością
v. Terminowość raportowania
vi. Kwestie formalne: fakturowanie, kasy rejestrujące
"
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Czas trwania:
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Certyfikat:
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Materiały:
TAK
"
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Obecna sytuacja finansowa, spowoduje w niedalekiej przyszłości wzmożenie zainteresowanie organów skarbowych rozliczeniami podatkowymi naszych przedsiębiorców. Kontrola podatkowa może wiązać się ze sporymi problemami w firmie.
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Webinar jest wstępem do szkolenia, podczas którego wszystkie tematy zostaną omówione w sposób bardziej szczegółowy.
PROGRAM
Program webinaru:
1. Procedura kontroli przedsiębiorcy
a. Kto może kontrolować przedsiębiorcę
b. Jak wygląda wszczęcie kontroli
2. Metodyka prowadzenia kontroli
a. Analiza wstępna a kontrole celowane
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ii. Prawidłowość stawki podatku
iii. Kursy walut
iv. Prawo do odliczenia: moment odliczenia, związek z działalnością
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"
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Czas trwania:
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"
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["name"]=>
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["content"]=>
string(5714) "CEL WEBINARU
Celem webinaru jest przybliżenie podstawowych zasad związanych z odliczeniem VAT.
Szkolenie kierowane jest zarówno do osób rozpoczynających swoją przygodę z podatkiem od towarów i usług, jak i do osób doświadczonych, które chciałby zwiedzieć na co zwracać szczególną uwagę.
Podczas szkolenia poruszone zostaną podstawowe działania jakie powinien podjąć podatnik w związku z prawidłowym odliczeniem VAT naliczonego. Dodatkowo przedstawione zostaną istotne orzeczenia TSUE oraz praktyka organów. Szkolenie to z założenia ma naświetlić uczestnikom możliwe problemy, które należy mieć na uwadze stosując odliczenie.
PROGRAM
1) Dyrektywa VAT i TSUE o neutralności opodatkowania,
2) Pozytywne przesłanki prawa do odliczenia,
3) Związek z prowadzoną działalnością: podejście orzecznictwa i organów,
4) Przewidziane ustawą wyjątki prawa do odliczenia,
5) Świadczenia kompleksowe i możliwe wyłączenia odliczeń,
6) Negatywne przesłanki prawa do odliczenia,
7) Kwestionowania prawa do odliczenia: podejście orzecznictwa i organów,
8) Znaczenie należytej staranności,
9) Podstawowe zasady odliczenia VAT:
a) zakup krajowy,
b) import usług / WNT,
c) import towarów,
10) Zasady korzystania z prawa do odliczenia po czasie,
11) Zasady korekty prawa do odliczenia: otrzymanie faktury korygującej in plus oraz in minus,
12) Ulga za złe długi,
13) Odliczenie na zasadach preproporcji i propocji (wybrane zagadnienia).
"
["description"]=>
string(0) ""
["additional_info"]=>
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Czas trwania:
1 godzina 5 minut
Certyfikat:
TAK
Materiały:
TAK
"
}
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["content"]=>
string(5714) "CEL WEBINARU
Celem webinaru jest przybliżenie podstawowych zasad związanych z odliczeniem VAT.
Szkolenie kierowane jest zarówno do osób rozpoczynających swoją przygodę z podatkiem od towarów i usług, jak i do osób doświadczonych, które chciałby zwiedzieć na co zwracać szczególną uwagę.
Podczas szkolenia poruszone zostaną podstawowe działania jakie powinien podjąć podatnik w związku z prawidłowym odliczeniem VAT naliczonego. Dodatkowo przedstawione zostaną istotne orzeczenia TSUE oraz praktyka organów. Szkolenie to z założenia ma naświetlić uczestnikom możliwe problemy, które należy mieć na uwadze stosując odliczenie.
PROGRAM
1) Dyrektywa VAT i TSUE o neutralności opodatkowania,
2) Pozytywne przesłanki prawa do odliczenia,
3) Związek z prowadzoną działalnością: podejście orzecznictwa i organów,
4) Przewidziane ustawą wyjątki prawa do odliczenia,
5) Świadczenia kompleksowe i możliwe wyłączenia odliczeń,
6) Negatywne przesłanki prawa do odliczenia,
7) Kwestionowania prawa do odliczenia: podejście orzecznictwa i organów,
8) Znaczenie należytej staranności,
9) Podstawowe zasady odliczenia VAT:
a) zakup krajowy,
b) import usług / WNT,
c) import towarów,
10) Zasady korzystania z prawa do odliczenia po czasie,
11) Zasady korekty prawa do odliczenia: otrzymanie faktury korygującej in plus oraz in minus,
12) Ulga za złe długi,
13) Odliczenie na zasadach preproporcji i propocji (wybrane zagadnienia).
"
["description"]=>
string(0) ""
["additional_info"]=>
string(563) "
Czas trwania:
1 godzina 5 minut
Certyfikat:
TAK
Materiały:
TAK
"
}
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Nasze spotkanie jest efektem wspólnej inicjatywy LTCA oraz OSCBR.
Serdecznie zapraszamy wszystkie księgowe i wszystkich księgowych oraz inne osoby zainteresowane tematyką regulacji zawodu księgowego do wspólnej dyskusji o przyszłości zawodu.
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"
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Czas trwania:
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Certyfikat:
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Materiały:
TAK
"
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"
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Celem webinarium jest omówienie projektu zmian w ustawie o CIT w ramach polskiego ładu 2.0. Część zmian wejdzie w życie w 2023 r., lecz część z nich będzie obowiązywała wstecznie od 1 stycznia 2022 r.
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II. Modyfikacja przepisów o kosztach finansowania dłużnego
III. Uchylenie przepisów o ukrytej dywidendzie
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Czas trwania:
1 godzina 40 minut
Certyfikat:
TAK
Materiały:
TAK
"
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Celem webinarium jest omówienie projektu zmian w ustawie o CIT w ramach polskiego ładu 2.0. Część zmian wejdzie w życie w 2023 r., lecz część z nich będzie obowiązywała wstecznie od 1 stycznia 2022 r.
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Znaleziono 861 szkoleń
