ACTUAL ASPECTS OF MANAGEMENT AND ACCOUNTING OF PAYMENTS

The study attempted to examine the problematic issues of settlements between legal entities, in particular, considered the complex issues of determining the current date of the limitation period. Claims against the other side of the transaction is not possible if the limita- tion period is missed. The limitation period is interrupted by the commission of the obliged person action, indicating the recognition of the debt. The expiration of the limitation period for accounts payable and receivable affects the income tax, so the management of payments is an important aspect of optimizing the tax burden of business entities. For tax purposes, profits and make the right management decisions it is necessary to constantly monitor the changes in legislation