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Ettemaksukonto jäägi kasutamine

Published on: Published in: Veebipäringud

Meil on ühe tütaräriühingu emta ettemaksukontol jääk ca 200 eurot, mida seal tõenäoliselt enam kunagi vaja ei lähe, sest maksustatavaid tehinguid pole ette näha. Bilansi puhastamiseks – kas võib see äriühing kanda maksu teise kontserni äriühingu eest, või parem kohe ema- või sõsaräriühingu ettemaksu kontole? Kuidas seda teha? Hiljem kontsernisisese omavahelise pangaülekandega uus tekkinud võlasuhe kaotataks.

Vallaste ja Partnerid Blog

Vastus:

Kui see äriühing pannakse riiulisse, siis oleks mõistlik esitada maksuhaldurile maksudeklaratsioonis või muus kirjalikus või kirjalikku taasesitamist võimaldavas vormis tagastusnõude täimise taotlus koos pangakonto andmetega. Pole oluline, kelle konto see on. Kui äriühing kavatsetakse likvideerida või ühendada, siis võib see nõue koos muu varaga oodata vastavat menetlust.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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