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btd2012-05-20 12:19:04
Freelance
btd, 2012-05-20 12:19:04

Civil contract for work with a foreign customer?

I'm currently doing something like an internship in an American company as a scala developer.
As a way to temporarily legalize income, I want to pay 13% of taxes (then, if they offer full time, I can already register as an individual entrepreneur).
A lawyer drew up a contract for me (a contract for the provision of services for a fee). As confirmation that the work has been accepted, it says that the customer must sign the acceptance certificate. Is it necessary? Is it possible to simply formulate that payment serves as confirmation that the work has been accepted?

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5 answer(s)
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MikhailEdoshin, 2012-05-20
@MikhailEdoshin

This is pure casual earnings, fill out only what is required by the American side (and they are unlikely to need anything, except perhaps an NDA), next year submit an income tax return, indicate the amounts received, pay tax. No contracts or deeds are needed.

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Sergey, 2012-05-20
@butteff

I am not a lawyer, so I can be wrong, but as far as I know, you can do this, but the payment must be made to the current account from the account of its legal entity. That is, the account of just an individual does not channel.
But again, it is better to consult with more knowledgeable people on some clerk.ru

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Maxim Shishkin, 2012-05-20
@lsoul

Under civil law contracts, the final result of the work performed (services rendered) is paid, the fact of work performance (rendering of services) is confirmed by the act of acceptance and delivery.
From remuneration under civil law contracts, the organization must withhold personal income tax (hereinafter referred to as personal income tax) at a rate of 13% (That is, the Organization, not you).

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Alexey Sundukov, 2012-05-21
@alekciy

As a person working with a foreign customer, I note that in this case, a non-resident company must act as a tax agent when paying to the Pension Fund and the Federal Migration Service. In addition, the currency control of the bank will not miss this payment if it finds out that it is for the provision of gratuitous services with payment to the account of an individual, because this is 1) illegal business; 2) servicing legal entities (and they equate similar to legal entities) is much more expensive; therefore, the banking service agreement clearly indicates a ban on using a physicist's account for these purposes, there is a breach of contract.
The fact of payment can be considered as the fact of acceptance, but only if there is an invoice for payment. Those. Execution issues an invoice, the client pays it, and Execution submits this invoice to the bank's currency control to substantiate the invoice amount and track the fact that the total transaction amount under the agreement does not exceed 50,000 US dollars (otherwise, a transaction passport is required).

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Alexey Sundukov, 2012-05-21
@alekciy

In general, I recommend reading a selection of materials on this issue: a list of topics .

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