Jan 16, 2018 11:01
6 yrs ago
русский term
налоговая реконструкция
русский => английский
Бизнес/Финансы
Финансы (в целом)
taxation
как например вот тут https://zakon.ru/blog/2017/12/05/sovmestimy_li_statya_541_na...
Proposed translations
(английский)
| 3 +2 | Re-assessment of taxes |
Tanya0104
|
| 3 -1 | TAX RECONSTRUCTION |
Vladyslav Golovaty
|
Proposed translations
+2
29 мин
Selected
Re-assessment of taxes
Re-assessment of taxes (under the Income Tax law)
Как то так.
Assessment is a procedure adopted to determine the correctness of the income disclosed by the assessee and tax payable thereon. Than what is reassessment and why there is need of reassessment? Section 147 and 148 of Income Tax Act is a well designed weapon for the Income Tax Department empowering it to assess, re-assess or re-compute income, turnover etc, which has escaped assessment.
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Note added at 56 mins (2018-01-16 11:58:49 GMT)
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Хм, в свое время работала с налогами..одного слова, по моему, нет и это Forensic accounting
After uncovering accounting and financial statement fraud I would restore the company's financial position to what it was before the fraudelent transactions were recorded, re-compute taxable income, and re-assess the taxes payable
Как то так.
Assessment is a procedure adopted to determine the correctness of the income disclosed by the assessee and tax payable thereon. Than what is reassessment and why there is need of reassessment? Section 147 and 148 of Income Tax Act is a well designed weapon for the Income Tax Department empowering it to assess, re-assess or re-compute income, turnover etc, which has escaped assessment.
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Note added at 56 mins (2018-01-16 11:58:49 GMT)
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Хм, в свое время работала с налогами..одного слова, по моему, нет и это Forensic accounting
After uncovering accounting and financial statement fraud I would restore the company's financial position to what it was before the fraudelent transactions were recorded, re-compute taxable income, and re-assess the taxes payable
Reference:
https://taxguru.in/income-tax/reassessment-procedure-section-147-income-tax-act-1961.html
Note from asker:
| одного слова действительно нет, приходится строить что-то, и как раз на базе re-assessment, наверное |
Peer comment(s):
| agree |
Frank Szmulowicz, Ph. D.
34 мин
|
|
Thank you, Frank!
|
|
| agree |
The Misha
: Reassessment was the best thing I could think of too.
7 час
|
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Thank you, The Misha!
|
4 KudoZ points awarded for this answer.
Comment: "thanks for the options suggested and for the discussion"
-1
3 мин
Vladyslav Golovaty
Украина
Украина
Native in русский
&
английский
Specializes in field
Украина
a top-rank. native English-Ukrainian-Rus
Native in: английский (Variant: US) 
, украинский (Variant: Standard-Ukraine) 
, русский
Works in: английский => украинский, украинский => английский, русский => английский, and 3 more.
Related KudoZ points
:
67
TAX RECONSTRUCTION
INCOME TAX RECONSTRUCTION. https://www.ncbi.nlm.nih.gov/pubmed/20769839
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Note added at 17 mins (2018-01-16 11:19:06 GMT)
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https://www.taxadvisermagazine.com/article/reconstruction-ta...
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Note added at 17 mins (2018-01-16 11:19:06 GMT)
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https://www.taxadvisermagazine.com/article/reconstruction-ta...
Note from asker:
| спасибо за интересную ссылку. но там reconstruction совсем о другом |
| и эта хорошая, и опять это не та реконструкция))) |
Peer comment(s):
| disagree |
The Misha
: There just isn't any such thing. Not in US tax usage anyway, and probably not elsewhere either or it would google - which it doesn't.
7 час
|
Discussion
I have fresh input from my experts, who treat the whole thing more as recalculation rather than reclassification or reassessment. Anyways, I have the options laid out for me now, will dig more into the legal intricacies and choose accordingly
Then I read Tanya's post (and mind you, she appears to be a much better accountant than I've ever been), and I tend to agree that when you "reclassify" a line item, you simply book it in a different account, which may not necessarily affect your tax liability in the end. Like, I can claim a restaurant bill from taking a young lady out while on a business trip as a travel expense or as meals and entertainment. It's deductible either way:)))
1) you find what was claimed unlawfully 2) you reclass or reverse the Journal Entry, or you reverse AP/AR 3) You recalculate taxable income 4) you recalculate the taxes. These are the basic steps of reassessment of taxes. Also, there is a difference between reclassification and reversal. When you reclass something, it is usually debited to another expense account. To summarize, I would say that fiscal reclassification of a transaction is one of the steps to reassessment. However, the common terminology used by practicing accountants as I know is to reclass JE, to reverse JE, to reverse payable invoice, to reverse receipt to recalculate something. Just my 2 cents))
Meanwhile, another variant emerged - fiscal reclassification (of a transaction), would that make any sense to you?