![]() in the event of incorporation without activity following a promise to purchase a business or assignment of the right to lease: a certificate of availability signed by the owner of the premises or a copy of the promise of sale bearing enjoyment of the premises or, a promise to transfer the right to the lease.Where applicable accompanied by a certificate of domiciliation a copy of proof of address less than 3 months old in the manager's first and last name (EDF bill, rent receipt, property or housing tax, etc.) or, if the manager is housed, a certificate of accommodation and a copy of proof of address less than 3 months old with the surname and first name of the person hosting.a copy of the domiciliation contract with a domiciliation company approved by the Prefecture.a copy of the proof of the commercial premises (commercial lease, deed of sublease, deed of transfer of the right to the lease bearing mention of the registration with the taxes, etc.).In case of creation of the activity or constitution without activity, please provide one of the following documents: Learn more about agricultural business management It should be noted : when commercial and industrial receipts are made as ancillary to the agricultural activity, these may be subject to the non-commercial profits regime (BNC) or to the industrial and commercial profits regime (BIC). Agricultural activities are taxed in the category of agricultural profits (BA), “micro BA”, “simplified regime” or “real normal” depending on the turnover achieved/expected.Commercial and craft activities are taxed in the category of industrial and commercial profits (BIC) under the real, “normal real” or “simplified real” regime depending on the turnover achieved/expected.Liberal or commercial agent activities are taxed in the category of non-commercial profits (BNC) under the controlled declaration regime.The regime applied depends on the nature of the activity: The option can be revoked before its term under conditions. A request must be made to the business tax department (SIE) within the first 3 months of the financial year in which it is to apply. The unanimity of the partners is required to opt for income tax. Have at least 50% of the voting rights held by one or more natural persons and have at least 34% of the voting rights held by the manager(s) of the company.Carry out an industrial, commercial, artisanal, agricultural or liberal activity as a main activity.Be incorporated for less than 5 years on the opening day of the 1st fiscal year of application of the partnership regime. ![]() To be able to opt for income tax, an SAS must: In this case, the profits are determined at the level of the company but are taxed directly at the level of the partners in a personal capacity on their share of income, in the category of industrial and commercial profits (BIC), non-commercial profits (BNC ) or agricultural profits (BA) depending on the activity carried out.
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