Art. 172 ze-NC kunye nezimvo. Kwimihlathi 1.1 no amacephe-6. 172 of the NK

Art. 171, 172 of the Code Tax abazinikele kutsalwe iVAT. Zibonakaliswa njengemali ukunciphisa ubungakanani yerhafu ebalwe kwiintengiselwano ezirhafelwayo isixa kweentlawulo mandatory eyenziwe ngokuchasene kubanikezeli okanye bagxothwa kwequmrhu kwezoqoqosho na ezinye izizathu. Imimiselo equlethwe kungekuphela nje nokuzimisela iintsalela, kodwa ulawula ngenxa isicelo sabo. In Art. 171, 172 ka-NC (kunye nezimvo) ukuseka iimeko apho iziko koqoqosho angathembela kunciphiso mali yerhafu. Eli nqaku lichaza imigaqo engundoqo imithetho, inkqubo asebenzise ilungelo atsale, kwakunye ezintsha, sisebenza ukususela 2015

Overview

In n. 1 tbsp. 172 NC RF base ezichongiweyo, apho ziveliswa zalawo. Ukuncitshiswa Irhafu ngenxa yolwazi olufunyenwe invoyisi ekhutshwe abathengisi / abathengisi xa uthenga le umhlawuli kweenkonzo, iimveliso, amalungelo empahla, imisebenzi. Oku nawo amaxwebhu ngokuhambelana esiqinisekisa isibakala le notsalo VAT ngenxa yokungenisa impahla eRashiya okanye kwezinye iindawo aphantsi kolawulo lwalo, intlawulo mali kubanjwa yi-arhente. ukuze kwenziwe iintsalela, yaye ngokuhambelana kunye namanye izibambiso kwiimeko ezichazwe n. 6-8 no-3 ka-Article 171.

iimeko

Ngokuhambelana ne para. 1, Art. 172 of the Code Tax, kutsalwe zisebenza kuphela nomthamo ngaphambili ukufumana imisebenzi, impahla, amalungelo impahla, iinkonzo eRashiya okanye eneneni wagxothwa kuye xa ungenisa impahla waya kummandla lizwe okanye kwezinye iindawo eziphantsi kolawulo lwayo, emva kokwamkelwa amaziko zixeliwe accounting phambi kwamaxwebhu ephambili. Ukuncitshiswa irhafu xa uthenga i OS,-asethi ezingaphathekiyo okanye izixhobo ukuba zifakelwe oluqhutywa ngokupheleleyo. Kule meko sithetha ngayo iinjongo ekuthethwe ngazo imihlathi emibini kunye ezine Article 171. Unciphiso kwenziwa emva ingqalelo kokuqala. Kwimeko lokuthenga iinkonzo, impahla, amalungelo empahla okanye umsebenzi imali ngemali angaphandle zibalwe ngokutsha ngokungqinelana ne-Central Bank izinga esebenzayo ngomhla bokuposa. Umahluko phakathi isixa serhafu zakheka umthengi nge ngakumbi iintlawulo zibhalwe ingeniso non-yokusebenza ngokungqinelana nemigaqo ebekiweyo iSigaba. 250, okanye ingeniso phantsi Art. Code 265.

ngokoMthetho

Bamisela p. 1.1 Art. 172 of the Code Tax. Ngokungqinelana nemiqathango nemimiselo, kutsalwe enokubangwa ngaphambi kwamaxesha okubala kwisithuba seminyaka emithathu ukususela kumhla bokuposa le Mhlawuli abazifumene amaziko eRashiya okanye ingeniswe nommandla wayo, kwakunye kwezinye iindawo kuzo kolawulo lwayo. Kumhlathi 1.1 wale Art. Kwakhona 172 NC RF ufumene sele ulawulo ethile. Umthengi Ungafumana i-invoyisi emva kokuphela kwethuba ixesha apho amalungelo empahla, iimveliso, iinkonzo okanye imisebenzi basiwa kwirekhodi, kodwa ichazwe kwiSiqendu 174 kwixesha lokunikela isibhengezo. Kulo mzekelo, ngokutsho kumhlathi 1.1 wale Art. 172 RF TC, isihloko ithathe isixa zitsalwe kwixesha apho izinto ziye leyo yenziweyo.

Kweemali ezitsalwa neemali ezinxulumene kokuthengiswa

Terms isicelo litshona n. 3 tbsp. 172 of the Code Tax. Kule meko sithetha imisebenzi echazwe kwiSiqendu 164 (umhlathi wokuqala) kweKhowudi. Utsalo ngokumalunga kuzo zenziwa ngexesha ekubaleni isiseko serhafu phantsi Art. 167. Ukuncitshiswa isixa elinikiweyo kwisitanza. 10 ISiqendu 171 iya kwenziwa ngomhla elivumelana ngemini ekubaleni elandelayo berhafu ngomlinganiselo we 0%. A yimfuneko kweli tyala phambi yencopho elixelwe maxwebhu, uluhlu echazwe amanqaku 165.

imithetho ezongezelelweyo

Ezibanjwayo ekuthethwa ngayo kwisitanza. 5171 inqaku, kufuneka iphunyezwe ngokupheleleyo emva reflection imisebenzi okulungisa kwi-akhawunti ukuvela iimpahla okanye ukwala ukuya emsebenzini, iimveliso kunye neenkonzo. Ukuncitshiswa yerhafu kufuneka kwenziwe ungadlulanga owe konyaka om-1 ukusuka kumhla lokuphela. Ezibanjwayo ekuthethwa ngayo kwisitanza. 1 no-2 yomhlathi ezintandathu ISiqendu 171 kuya kwenziwa ngokwemiqathango echazwe kumhlathi 1 ingqalelo ixesha elide, njengoko kukhankanyiwe kumhlathi wesithathu -. Ngexesha isiseko ukubala phantsi Art. 167 (p. 10). Kwimeko yokugqibela, ukuba ngokutsha inkampani akukhange ixesha lokuthatha iphungulwe inhlangano ezihlangwini ukuya irhafu neminikelo ubungakanani kuhlahlo lwabiwo-mali, ebalwe ngoku ngexesha imisebenzi yokwakha kunye nofakelo iimfuno zabo phezu inqaku 173.

P. 6 amacephe. 172 of the NK

Ukunciphisa le mali avunyelwe ukwenza umhla ekuthunyelweni kwemveliso, imveliso imisebenzi okanye iinkonzo, ukunikwa amalungelo. kutsalwe irhafu kuvumelekile kwiimeko ezithile yi n. 8171 inqaku. Utsalo lwenziwa isixa iminikelo zibalwa ixabiso kwiinkonzo ezithile enikiweyo, umsebenzi wenziwa wothule amalungelo okanye impahla ethunyelwa. Ngu n. 6, Art. 172 of the Code Tax, xa intlawulo yazo kufuneka kuthiwe iintlawulo ezifunyenweyo ngaphambili kwangaphambili, ukuba iimeko ezinjalo zicwangciswa kwisivumelwano.

Thabatha le mali umahluko

Kuliwa ngokungqinelana ne-invoyisi hlengahlengiso, enikezwe yi nabathengisi ngendlela emiselweyo Sec. 5.2 no 6169 Inqaku Kulo mzekelo, kufuneka ube kwikhontrakthi okanye olunye uxwebhu kokuqinisekisa kwesaziso okanye imvume salowo uyithengileyo ukutshintsha amaxabiso eemveliso ngenqanawa, umsebenzi owenziwa, ngaphandle iinkonzo okanye amalungelo kwiCEMIS. Ukunciphisa mali enokwenziwa kweminyaka hayi emva kweentsuku ezintathu ukususela kumhla ubhaliso lwe-invoyisi hlengiso.

Art. 172 of NK (namazwana)

Ukungqinelana izithethe phantsi ingqalelo, ukutsalwa kwerhafu kwi kumthengi kuvela kwiimeko ezimbini. Eyokuqala ukudluliswa kwentlawulo kwangaphambili. Ngokutsho para. 12 weSiqendu 171, kuxhomekeke ukwehliswa kwemali ebiziwe ukuya umthengisi. Ngesantya 168, oko kwiintsuku ezi-5 (ngokwekhalenda) ukuba umhla wentlawulo advance wenza invoyisi. Isebenzisa umyinge 18/118 okanye 10/110. Ukuze ufanelekele ukutsalwa, ngokungqinelana ne Art. 172 of the Code Tax, isihloko kufuneka zibe noluhlu ethile lwamaxwebhu. Ezi ziquka:

1. Ii-invoyisi, ihonjiswe ngokufanelekileyo.
2. imiyalelo entlawulo. La maxwebhu kuqinisekisa ubunyani intlawulo.
3. Isivumelwano, leyo nespelete imiqathango ukuba izibalo ziya kwenziwa inkqubela.

Xa nokuba nayiphi na imeko omnye Mhlawuli inokuba ungenakuxhomekeka nokunye.

Imali efunyenwe mali

Emva kokuba ukuthunyelwa kwempahla kumthengi yaye zokuposa ngokungqinelana ne Art. 170, iminikelo ngaphambili imali ekufuneka ihlawulwe kwiNgxowa-mali. irhafu lokubuyisa imali kunye kusengaphambili nomthengi babathwalela kwixesha apho zitsalwa. Kwakhona yenziwa ngexesha lekhefu apho kuye kubekho ukupheliswa okanye loyamano nenguqulo yamagama yesivumelwano, waza wabuyela intlawulo efunyenwe ngokumalunga izinto ezilandelayo. Basha mali ngaphambili wafumana kutsalwe ngomhla advance.

ekubekeni

Ukusebenzisa ukuxhuzulwa irhafu phantsi Art. 172 of the Code zeRhafu kuba iinkonzo, iimveliso, amalungelo okanye imisebenzi, nto leyo zithengelwe zokuthengiswa okanye intengiselwano phantsi VAT. Noko ke, imeko wokugqibela practice akwanelanga. Ukungqinelana isiqendu sokuqala kunye nelahleko ukususela 2009 n. 2, Art. 172 of the Code Tax, ukuze bazuze imali ebanjwayo kuyimfuneko ukuba agcine inani iimfuno. Makhe sihlolisise ngokweenkcukacha.

Ezingqina ubunyani lokufaka VAT

Amaxwebhu abubungqina angenza isivumelwano okanye ezinye izinto, ngokungqinelana ne apho imali yerhafu iya kuxhomekeka ukuba agxothwe. Kuxhomekeka Okukodwa of delivery ayikhuphi iimeko ezahlukeneyo zokusetyenziswa ukutsalwa. Ukuba izinto zaye zathengwa eRashiya imali, imali yerhafu lifinyele xa kokuba angeniswe kwi Mhlawuli. Olu khetho ezivame kakhulu. Ukuqinisekiswa bokufakwa VAT eziphunyezwe amaxwebhu amaninzi. Ezi ziquka invoyisi, izenzo zokuqinisekisa / ukwamkelwa njalo njalo. Ukuba iimveliso ngaphandle eRashiya kwi kolawulo namasiko, ubungqina ingabonelelwa kuphela xa VAT kuhlawulwa xa uhambisa impahla. Kulo mzekelo, isibakala ezibanjwayo ukulinganisa isixa serhafu Akukhathaliseki. Oku kusebenza kuzo iindlela amasiko yethutyana wokwamkelwa zasekhaya, inkqubo ngaphandle kwemimandla yolawulo.

invoyisi

Ubukho balo efunekayo ngpahmbi ukutsalwa phantsi Art. 172 of the Code Tax, ukuba umthetho na ibonelela ngenye indlela. Umzekelo, musa ifuna i-invoyisi xa ukugcina agents irhafu. Kufuneka kuqatshelwe ukuba ngokungqinelana kubanjelelwa Federal Tax Service of 21.10.2013, likhuphe uxwebhu transfer iphela. imilo yayo isetyenziselwe ubhaliso ezikhoyo zoqoqosho kwemininzi eqhelekileyo imisebenzi yobomi kwezoqoqosho. Ezi ziquka, phakathi kwezinye izinto, kuquka ukunikezelwa kunye nokwamkelwa kweenkonzo. Ukusetyenziswa DFC kucetyiswa, kodwa hayi efunekayo. Ukusilela ukusebenzisa le fomu akufunekanga ibe sisiseko ukwala of accounting irhafu ngeenjongo irhafu.

Ukuphunyezwa kwemisebenzi ethile

Ukuze kufezekiswe le lungelo phantsi Art. 172 of the Code Tax, le nkampani kufuneka yenze imisebenzi:

1. Imveliso okanye ubonelelo ngeenkonzo okanye ukwenziwa komsebenzi, ukuphunyezwa kwe apho isifundo unomsebenzi ukuphumeza ukutsalwa VAT. Oku, ingakumbi, ikhutshwa phandle njenge imicimbi ukulwa, wazenzela ngentlawulo.
2. Transfer kummandla impahla Russian, imisebenzi, ubonelelo ngeenkonzo iimfuno zabo, iindleko ezingekho itsalelwa ibale irhafu yengeniso, kuquka imali ukuphelwa lixabiso.
3. Ukuthengiswa iimveliso ezithengiweyo kuxhuzulwa irhafu.

Ukunyanzeleka kwindlela eziboniswa,

izinto ezifuniweyo kunye neenkonzo, umsebenzi kufuneka imali eyinkunzi kunye nobhaliso amaxwebhu zaseprayimari. Ngokutsho Art. NC 172, ngoko ke Utsalo eyenziwe mali VAT obuphantsi ziveliswa okanye eneneni kuhlawulelwa iimpahla yokungenisa kwi kummandla Russian, ngemva kokuthumela kunye izibambiso ezifanelekileyo. Ngelo xesha ukunciphisa irhafu, oluboniswe nabathengisi equmrhu kwezoqoqosho ekufunyanweni yokusebenza, izixhobo ufakelo, kubandakanywa, kwakunye asethi ezingaphathekiyo okanye ababegxothiwe xa uhambisa izinto ngapha komda, mawenziwe ngokupheleleyo emva kokuba yamkelwe kwi-akhawunti. Ilungelo lokusebenzisa ukutsalwa kwenzeka ngokuthobela nazo zonke ezi mfuno ezine ngasentla.

ezintsha

Art. 172 kwapheleliswa n. 1.1. Weza ukusebenza ngomhla 01.01.2015 Ngokungqinelana imeko entsha wangena, ukutsalwa kwerhafu ecaciswe kumhlathi wesibini ka Art. 171, ukuba singeniswe imizimba ulawulo kwisithuba seminyaka emithathu emva kotyando, iimveliso, iinkonzo, amalungelo empahla ezifunyenwe yi Mhlawuli eRashiya okanye engeniswe ngaphakathi kummandla okanye kwiindawo eziphantsi kolawulo lukaRhulumente, uya kubhaliswa. Phawula ithuba ezongezelelweyo, yaziswa mthetho. Ngokukodwa, ukuba umthengi bafumana invoyisi evela umthengisi emva kokuphela kwethuba zerhafu apho izinto ziye njengekhapitali, kodwa phambi kwexesha elimisiweyo isibhengezo axeliwe phantsi Art. 174, umthengi unelungelo lokutsala imali yerhafu ukususela kwixesha apho iimveliso, iinkonzo, amalungelo empahla okanye imisebenzi zithathelwe ingqalelo.

isiphelo

Lidla arhente yezoqoqosho banelungelo ukuba kutsalwe irhafu. Nakuba kunjalo, ukwenzela ukuthintela iingxaki ezinokuvela ngexesha ngokulandelwa nokuphunyezwa kwayo, kuyimfuneko ukufunda umthetho ngenyameko. Kufuneka athathe amanyathelo amatsha ingqalelo ukuba wangena ukusebenza ngo-2015 ze kwezolimo, phakathi kwezinye izinto, kuyimfuneko ukuba athobele imiqathango kunye neemeko, nemigaqo ukubonwa. Oku kusebenza inkqubo amaxwebhu zamabanga aphantsi, kunye nokubonelela namaxwebhu axhasayo. Kubalulekile kwakhona ukuba bagcine imiqathango izixa ibango yokutsalwa. Zonke ezi nkcukacha kufuneka ingqalelo ezimali zombini abathengisi kunye nabathengi. Owona yokuchaza isicelo imithetho elinikiweyo oonobumba Federal Tax Service.