Due to the fact that accounting and tax accounting under the contract for services and commission agreements differ, you need to clearly distinguish the conditions prevailing in these treaties. Thus, under a contract for services the hotel reflects the earnings on the basis in fact, occupied rooms on the value reflected in the contract. In this case, the agent's fee is not paid. According to the agreement of the Commission (agency) hotel reflects revenues from the cost of rooms defined in the contract agent (the company) with the customer based on the report of the company. Based on this same report confirmed the amount paid by the company reward for finding customers.
The absence of a report, usually is a major challenge to the hotel confirmation sum of agency fees, while its presence is expressly provided for in Article 999 of the Civil Code. According to this article, the performance of the commission shall order submit a report to the principal and tell him everything received under the contract of commission. Committent having objections to the report, must report them to the commission within 30 days of receipt of the report if the agreement between the parties provides otherwise. Otherwise, the report in the absence of an agreement shall be deemed adopted. Thus, if the contract is not clearly delineated conditions relating to the service contract and commission agreement, the Hotel is always a risk of non-recognition by tax authorities as an expense, reducing taxable income, the amounts of commission.
Every person needs to negotiate. Sometimes, especially to the important business meetings have been successful, not enough for your personal charm and well-prepared plan. When the other side too want to achieve from you maximum concessions, it applies the special negotiating techniques. But do not rush to give up! Experienced negotiators are well known curious: if not too mannered partner at the negotiating table behaves with redundant aplomb, waving his hands, impudent interrupts and hears only himself from it would be desirable otsest away. So, we should act exactly the opposite: sit down closer to him and suspend it with a coffee. "Tea? Or coffee? "- refuses rarely accordingly before it appears on the table a cup of coffee. And to the cup – saucer of sugar. And next – vase with pechenyushechkami.
On the other hand – a glass with a doily. And to make it more convenient that the honored guest, do not pull – you, as a caring owner, all of this carefully (and quietly) pulls him closer. And here is a closer And now it a try! And when all this is coming at him from all sides, and it left and right and unknowingly causing a sensation of pressure and neuyuta – lord dies down, removes his hands, squelching of coffee, and you have the opportunity to present their position already. * His territorial expansion you killed her – and took the lead. Consciously or not, but any leader has always manifested itself in territorial expansion: it seeks to expand its territory, to fill the space, and he likes it.
Law Firm Alpha talks about protecting the rights of taxpayers. There are two legitimate ways to protect their rights: 1. administrative procedures; 2. judicial procedure. Right to appeal the ruling on the case of administrative violations carried out in accordance with Chapter 30, "Revision of decrees and decisions relating to Administrative Violations Code of Administrative Offences. Judgement in the case of administrative violation can be challenged: 1.
issued by a judge – to a higher court, 2. rendered by a collegiate body or the bailiffs – the district court at the location of a collegial body, or bailiff; 3. issued by an official – a higher authority, a superior officer or a district court where the case 4. issued by any body established in accordance with the law of the Russian Federation – in District Court at the place of the hearing. If the complaint is against a decision in the case of an administrative offense came together in court and to the parent body, the higher official, is considering a complaint court. Judgement in the case of administrative violation committed by a legal entity or individual entrepreneur may be appealed to the Court of Arbitration. If you decide to appeal the ruling on administrative liability, please note the following: 1. Complaint is filed the judge, body, or official that issued the order on the case.
They are required within three days from the date of receipt complaint send it with the case materials to the appropriate court, the parent body, the superior officer. However, the complaint may be filed directly in court, the parent body, the superior officer authorized to consider it. 2. If you are appealing the judge's ruling on administrative punishment in the form of administrative detention, remember that it should be sent to a higher court on the day of receipt complaint.