Loss in the income tax return
According to the results of the tax or reporting period, the company, to put it mildly, can receive not only profit but also a loss. Indeed, it is not always the case that an organization's revenues exceed its expenses. At first glance, the situation is ordinary. But as in the declaration, you show the loss, the tax authorities will require an explanation for the declaration. Attach an explanatory letter to the loss-making declaration outright, without waiting for a request. It should be emphasized that after all, a negative tax base can, in the end, undermine the reliability of the company in the eyes of controllers. Indeed, permanent losses may well bring, as everyone knows, an on-site inspection (clause 2 of the Public Criteria, approved by order of the Federal Tax Service of the Russian Federation of May 30, 2007, No. MM-3-06 / 333 @). Everyone has long known that a letter explaining the circumstances of the loss may look like this: In resp...