Съобщение за грешка

  • Deprecated function: Creation of dynamic property SchemaArticleType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaPersonOrgBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaPersonOrgBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaDateBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaDateBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaImageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaMainEntityOfPageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaOrganizationType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaImageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaImageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaWebPageType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaItemListElementBreadcrumbBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaWebSiteType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::current() should either be compatible with Iterator::current(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::next() should either be compatible with Iterator::next(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::key() should either be compatible with Iterator::key(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::valid() should either be compatible with Iterator::valid(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::rewind() should either be compatible with Iterator::rewind(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).

Вие сте тук

Начало » Институции » НАП, НОИ, НСИ - Новини » Наръчникът на НАП за прилагане на ЗКПО за 2018 г. е публикуван

Наръчникът на НАП за прилагане на ЗКПО за 2018 г. е публикуван

Написана от ИНБАЛАНС - Пловдив | 28/06/2018 |
  • Log in to post comments
  • 87 пъти
ЗКПО
Наръчникът на НАП за прилагане на ЗКПО за 2018 г. е публикуван
НАП, НОИ, НСИ - Новини

Наръчникът на НАП по прилагане на действащия през 2018 г. Закон за корпоративното подоходно облагане е публикуван в интернет страницата на приходната агенцията.

Актуализираното ръководство включва както промените в ЗКПО за 2018 г., така и такива в други нормативни актове, имащи отношение към прилагането на ЗКПО. В тази връзка са изменени 10 броя фишове, изброени в списък към наръчника и цитирани по-долу.

СПИСЪК НА ПРОМЕНЕНИТЕ ФИШОВЕ ЗА 2018 ГОДИНА

ГЛАВА I ОБЩИ ПОНЯТИЯ И ПРИНЦИПИ

  • Фиш I.4. Данъчни декларации, внасяне на данъци и лихва за просрочие

ГЛАВА II КОРПОРАТИВЕН ДАНЪК

Раздел II.II ДАНЪЧНИ ПОСТОЯННИ РАЗЛИКИ

  • Фиш II.II.2 Непризнати разходи за данъчни цели
  • Фиш II.IІ.4 Непризнати разходи и приходи от липси и брак

Раздел II.IV СПЕЦИФИЧНИ СУМИ, УЧАСТВАЩИ ПРИ ОПРЕДЕЛЯНЕ НА ДАНЪЧНИЯ ФИНАНСОВ РЕЗУЛТАТ

  • Фиш II.IV.1 Финансови инструменти, допуснати до търговия на регулиран пазар

Раздел II.IX СПЕЦИФИЧНИ РЕЖИМИ

  • Фиш II.IX.1 Финансови институции

Раздел II.VIII ДЕКЛАРИРАНЕ И ВНАСЯНЕ НА КОРПОРАТИВЕН ДАНЪК

  • Фиш II.VIII.1 Деклариране и внасяне на корпоративен данък

Раздел II.X ПРЕОТСТЪПВАНЕ И ОСВОБОЖДАВАНЕ ОТ ОБЛАГАНЕ С КОРПОРАТИВЕН ДАНЪК

  • Фиш II.X.2 Корпоративен данък: преотстъпване на копроративен данък и намаление на счетоводния финансов резултат –общи изисквания
  • Фиш II.X.3 Общи данъчни облекчения под формата на намаление на счетоводния финансов резултат или преотстъпване на корпоративен данък

ГЛАВА VII   ДАНЪК ВЪРХУ РАЗХОДИТЕ

Раздел VII.II ДАНЪК ВЪРХУ СОЦИАЛНИТЕ РАЗХОДИ, ПРЕДОСТАВЕНИ В НАТУРА

  • Фиш VII.II.1 Обекти на облагане с данък върху социалните разходи, предоставени в натура
  • Фиш VII.II.3 Данък върху разходите: Данъчна основа и данъчна ставка  на данъка върху социалните разходи, предоставени в натура

Наръчникът е достъпен за изтегляне в интернет страницата на НАП, в рубриката рубриката Становища, указания, наръчници.

Източник: НАП