Въпрос от практиката: относно платени към адвокат норари по ДПЗС за 2017 г.
Изплатена е цялата сума и не е удържан авансов данък. Адвокатът подава тримесечна декларация и плаща авансов данък върху изплатените суми, ще ги декларира за 2017 г. Правилно ли е и трябва ли тези плащания да бъдат отразени в справката по чл. 73 за 2017 г.?
Изплатена е цялата сума и не е удържан авансов данък. Адвокатът подава тримесечна декларация и плаща авансов данък върху изплатените суми, ще ги декларира за 2017 г. Правилно ли е и трябва ли тези плащания да бъдат отразени в справката по чл. 73 за 2017 г.?
Отговора на експерта: Облагаемият доход на адвокат като лице, практикуващо свободна професия, се определя по чл. 29 ал. 1 т. 3 от ЗДДФЛ.
От друга страна чл. 43, ал. 1 определя, че лице, придобило доход от стопанска дейност по чл. 29, дължи авансов данък върху разликата между облагаемия доход и вноските, които самоосигуряващото се лице е задължено да прави за своя сметка за месеците на тримесечието, през което е придобит облагаемият доход. Ал. 4 на чл. 43 задължава платецът на дохода, който е предприятие или СОЛ, да удържа данъка при плащането на дохода, но съгласно чл. 43, ал. 5, когато лицето, придобиващо дохода, е самоосигуряващо се лице по смисъла на КСО и декларира това обстоятелство с писмена декларация пред платеца на дохода, тогава платецът на дохода не удържа данъка.
В дадения случай адвокатът следва да издаде доумент, че е самоосигуряващо се лице, като по този начин освободи платеца на дохода от задължението да удържате авансов данък.
Изплатеният доход попада в чл. 10, ал. 1, т. 3 от закона, затова се отразява в справката по чл. 73 от ЗДДФЛ. В справката трябва да се посочи изплатената сума и 0.00 лв за удържан данък.
източник: portalschetovodstvo.bg
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