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Is land subject to taxation? Can a discrepancy in the report lead to a penalty?

Is land subject to taxation? Can a discrepancy in the report lead to a penalty? We inform you that the object of taxation for property tax of a legal entity consists of fixed assets recorded on the enterprise’s balance sheet — i.e., tangible assets

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Can the tax authority fine the entrepreneur if there is no registration information at the entrance of the premises?

Can the tax authority fine the entrepreneur if there is no registration information at the entrance of the premises? An individual entrepreneur operates a toy retail store in a shopping center. In March 2025, the tax authority conducted an operative

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How is the calculation made if an employee loses their ability to work while on leave?

How is the calculation made if an employee loses their ability to work while on leave? If the case of temporary incapacity for work occurs during a period of employment for which mandatory state social insurance contributions are not calculated:

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Tax obligations of private notaries: regulations, amounts

Tax obligations of private notaries: regulations, amounts According to Article 96.1 of the Tax Code, the fees (excluding expenses) charged by a private notary within one month for notarial acts and related services constitute a taxable object. But

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