taxable period

taxable period
налоговый период

English-russian accounting dictionary. 2014.

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  • taxable — tax·able / tak sə bəl/ adj 1: subject to being taxed: making one liable to taxation a taxable amount a taxable event 2: that may be properly charged by the court against the plaintiff or defendant in a suit taxable costs 3: used as …   Law dictionary

  • taxable — Subject to taxation; liable to be assessed, along with others, for a share in a Something of value, subject to assessment, and to be levied upon and sold for taxes. Williams v. School Dist. No. 32 in County of Fremont, 56 Wyo. 1, 102 P.2d 48, 52 …   Black's law dictionary

  • taxable year — n: a period of time used as the basis of tax computation that is usu. the annual accounting period of a calendar year or fiscal year – called also tax year; Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. taxable year …   Law dictionary

  • taxable income — n: income that is subject to taxation and is characterized by the accrual of some gain or benefit to the taxpayer; specif: the total amount of income remaining as the basis of taxation for a given period after all allowable deductions have been… …   Law dictionary

  • taxable year — The 12 month period an individual uses to report income for income tax purposes. For most individuals, their tax year is the calendar year. Bloomberg Financial Dictionary …   Financial and business terms

  • assessment period — Means taxable period. Johnson City v. Clinchfield R. Co., 163 Tenn. 332, 43 S.W.2d 386, 387 …   Black's law dictionary

  • assessment period — Means taxable period. Johnson City v. Clinchfield R. Co., 163 Tenn. 332, 43 S.W.2d 386, 387 …   Black's law dictionary

  • fully taxable person — For value added tax (VAT) purposes, a person is a fully taxable person in relation to a building or work throughout a prescribed accounting period if it is entitled to recover all amounts which he incurs in respect of VAT in that prescribed… …   Law dictionary

  • prescribed accounting period — The period by reference to which a taxable person accounts for and pays value added tax in respect of supplies made by it. Generally, a prescribed accounting period is three months ending on the dates notified by HM Revenue & Customs (HMRC),… …   Law dictionary

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • Corporate Tax — A levy placed on the profit of a firm, with different rates used for different levels of profits. Corporate taxes are taxes against profits earned by businesses during a given taxable period; they are generally applied to companies operating… …   Investment dictionary


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