機械設備卡件MVME2604-1121A
電子申報授權所有納稅人和報稅人必須提交公司營(yíng)業(yè)稅申報表并以電子方式付款。該授權包括所有退貨、預計付款、延期和憑單。訪(fǎng)問(wèn)該部門(mén)的網(wǎng)站或與您的軟件提供商聯(lián)系，看看他們是否支持任何或所有這些文件。要以電子方式提交和支付年度報告，請訪(fǎng)問(wèn)收入和企業(yè)服務(wù)司網(wǎng)站。開(kāi)始之前，請在完成退貨前仔細閱讀所有說(shuō)明。包括聯(lián)邦表格1120-S以及所有相關(guān)表格和附表的完整副本。參見(jiàn)技術(shù)公告，TB-98（R），聯(lián)邦申報表以及根據P.L.2020，C.118的公司營(yíng)業(yè)稅申報表的表格和附表。高級管理人員和董事的個(gè)人責任根據N.J.S.A.14A:6-12，任何公司的高級管理人員或董事應在解散或清算期間向股東分配或促使他人分配任何資產(chǎn)，而無(wú)需首先支付對該公司征收的所有公司特許權稅、費用、罰款和利息，N.J.S.A.54:50-18和其他適用法律規定，應對上述未付稅款、費用、罰款和利息承擔個(gè)人責任。在某些合并、合并和解散的情況下，還需要遵守N.J.S.A.54:50-13。凈收入的扭曲董事有權調整和重新確定總收入和支出項目，以根據《公司營(yíng)業(yè)稅法》公平合理地確定應付稅款。
有關(guān)行使此權限的條件的詳細信息，請參見(jiàn)N.J.A.C.18:7-5.10條例。會(huì )計方法納稅申報表必須采用納稅人聯(lián)邦所得稅申報表中采用的相同會(huì )計方法、現金、權責發(fā)生制或其他基礎。附加條款如果空間不足，請以與原始打印頁(yè)相同的格式添加附加條款。附加條款必須編號，并清楚列出每個(gè)相應附加條款的附表和行。聯(lián)邦/州稅務(wù)協(xié)議新澤西州稅務(wù)局和國稅局參與了一項聯(lián)邦/州相互交換稅務(wù)信息的計劃，以驗證聯(lián)邦和新澤西州納稅申報表上報告的信息的準確性和一致性。需要提交文件的公司根據《國內稅收法》第1361節的規定選擇并獲得資格，并且獲得資格并被接受為新澤西州S公司的所有公司都需要提交CBT-100S（除非他們選擇成為合并集團的一部分）。尚未選擇并被授權為新澤西州S公司的聯(lián)邦S公司必須填寫(xiě)CBT-100表或CBT-100U表，就好像根據《國際破產(chǎn)條例》第1362節“公司索賠P.L.86-272”未做出選擇一樣。
Electronic declaration authorizes all taxpayers and tax filers to submit corporate business tax returns and make payments electronically. This authorization includes all returns, scheduled payments, extensions, and vouchers. Visit the department's website or contact your software provider to see if they support any or all of these files. To submit and pay the annual report electronically, visit the Revenue and Enterprise Services Division website. Before you begin, please read all instructions carefully before completing the return. Include full copies of Federal Form 1120-S and all related forms and schedules. See Technical Bulletin, TB-98 (R), Federal Return, and in accordance with P.L.2020, C 118. Personal liability of senior executives and directors According to N.J.S.A.14A: 6-12, senior executives or directors of any company shall distribute or cause others to distribute any assets to shareholders during dissolution or liquidation, without first paying all corporate franchise taxes, fees, penalties and interests imposed on the company. N.J.S.A.54:50-18 and other applicable laws and regulations Individual liability for fines and interest. In some cases of merger, consolidation and dissolution, N.J.S.A.54:50-13 is also required. The directors who distort the net income have the right to adjust and redefine the total income and expenditure items so as to fairly and reasonably determine the tax payable in accordance with the Business Tax Law of the Company.
See N.J.A.C.18:7-5.10 Regulations for details on the conditions for exercising this authority. The accounting method tax return must use the same accounting method, cash, accrual basis, or other basis used in the taxpayer's federal income tax return. Additional Terms If space is insufficient, please add additional terms in the same format as the original printed page. The rider must be numbered and clearly list the schedules and lines of each corresponding rider. Federal/State Tax Agreement The New Jersey State Revenue Service and the Internal Revenue Service have participated in a federal/state exchange of tax information program to verify the accuracy and consistency of information reported on federal and New Jersey tax returns. All companies that are required to file are required to file CBT-100S (unless they elect to be part of a consolidated group) if they are selected and qualified under section 1361 of the Internal Revenue Code, and are qualified and accepted as S companies in New Jersey. A federal S corporation that has not yet chosen and is authorized to be a New Jersey S corporation must complete Form CBT-100 or Form CBT-100U, as if it had not chosen under section 1362 of the International Bankruptcy Regulations, "Company Claims P.L.86-272.".
