Irhafu otyalayo. batyalayo ingxaki. I-Federal Tax Service: ukuqinisekiswa otyalayo

Otyalayo - Enye nxaxheba ezingundoqo yingisela. Ukwenza izibophelelo ngokungqinelana nesivumelwano ezisayiniweyo. Ngalinye signatory kwesivumelwano iya kuba otyalayo ngokunxulumene kwelinye icala yingisela.

engozini Assessment

Ukhetho oluchanekileyo lwe otyalayo kube nefuthe ekunene umhlawuli ukufumana ukuxhuzulwa irhafu eyi-VAT. Kulo mba, njengokubonisa yenkathalo kubaluleke ngokukhethekileyo kwi kokugqitywa yingisela.

Igunya lokulawula ezingundoqo yi-Federal Tax Service kummandla iirhafu kunye nemirhumo. otyalayo Ukuhlola IRS oluqhutywa kwinkqubo ezenzekelayo.

Ukuqhuba isebenza ngolu hlobo lulandelayo. Le nkqubo luthelekisa ukutsalwa kwerhafu apho umhlawuli ochazwe ukuthenga zabo, kunye neenkcukacha ze-invoyisi yomthengisi - otyalayo irhafu.

Ukuba yokugqibela zange efayilini isibhengezo okanye hayi ibonakala data encwadini ethengisa iintengiselwano okanye ezinye zintsingiselo zantswelo ndiyifumene, umlawuli yenza amabango kumthengi.

amagunya okulawula i-Federal Tax Service ngexesha kuhlolwa uya kuthabatha ingqalelo iseti yeemeko kungaba ubungqina sifunyanwe Mhlawuli iinzuzo olungafanelekanga.

Naliphi na ishishini iqumrhu ekwenzeni kufuneka baqonde iingozi. Xa ukhetha neqabane ishishini, omninzi ingqalelo kufuneka ihlawulwe ukuze baziphendulele ezinokuvela emva kokuba kugqitywe imicimbi ethile.

imithetho

Irhafu kontragenty- "mbumbulu" kunokubangela umonakalo ezibalulekileyo kunye umhlawuli, kwaye urhulumente liphela. Injongo yezi amaqabane abanganyanisekanga - lokubaleka ukuhlawula irhafu. Umhlawuli, kuya kufuneka ukuba ubonise wihi neenzuzo kuthathelwa ingqalelo iindleko okanye VAT imali.

Izidumbu Federal Tax Service for Control kumsebenzi ilawulwa izibonelelo nasiSigqibo Plenum yenani 53 (ukusuka 12 Oktobha. 2006). Olu xwebhu icacisa iimpawu eziphambili otyalayo yerhafu yingozi.

Njengoko ngokuba berhafu, bathi bakwazi ukuxhamla iikhrayitheriya ezikhoyo esidlangalaleni uhlalutyo ezimeleyo lomngcipheko esetyenziswa ngabasemagunyeni zolawulo nokukhethwa kweesayithi ukuba uhlolo entsimini.

iingcebiso jikelele

Njani ukuba ube iqabane yenkampani nothuke? Irhafu lenze iqela lezindululo ukuba abantu abangahlawuliyo.

Kwindawo yokuqala phambi kokugqitywa intengiselwano kuyimfuneko ukuba iikopi yesicelo:

1. Island oyiNgcwele phezu ubhaliso.
2. Charter.
3. Island oyiNgcwele ubhaliso kunye nabahloli werhafu.

Uyacetyiswa kwakhona ukuba afumane sisicatshulwa esithathwe kwirejista, kwakunye isiqinisekiso esingqina ukungabikho angahlawulwanga yerhafu ibhajethi le otyalayo.

Ukongeza, uyakwazi ukucela ingcaciso malunga nobume ubukhulu yeqabane, ubume bezemali zawo, kwaye iindleko OS (asethi esisigxina), okholekileyo, amava omsebenzi. Zonke ezi zenzo zithathwa ukuba babe nenyameko ngenxa.

kileyo

Kuthiwa ukuba iinkundla akukho ukuvumelana malunga imfuneko ukuqinisekisa ukuba imisebenzi kanye kwinkampani yerhafu.

Ezinye zikholelwa ukuba ngokwamkelwa ukuthembakala Mhlawuli ayikho eqinisekisa ngokwaneleyo lwequmrhu Isimo ngokomthetho iqabane.

yeenkundla ezahlukeneyo bakholelwa ukuba kuyimfuneko ukuqinisekisa ukuba i irhafu ngenene otyalayo ukuzalisekisa ngokoMthetho yingisela. Ngokukodwa, chaza Ngokomzekelo, kufuneka uqinisekise nokufumaneka kwabasebenzi abaqeqeshiweyo, izixhobo ezifanelekileyo, izithuthi, nezinye izinto, imvume edingekayo ukuze ihlawule imbophelelo.

Ezinye iinkundla yokuqinisekisa obaneleyo ubhaliso imeko Mhlawuli ukuzalisekisa iimfuno yenkathalo ekhoyo. Ngokomzekelo, abanye abasemagunyeni bakholelwa ukuba ukubulawa isivumelwano sengqesho - asiyiyo yodwa indlela ukutsala abasebenzi. Abasebenzi bakwazi ukusebenza kunye nezivumelwano endalo yoluntu.

Xa kuqinisekiswa yi ubunyani imicimbi zoshishino yabulawa, iinkundla rhoqo ukuqinisekisa ukuthembeka Mhlawuli ukuba iziphene amaxwebhu ngamnye.

iingcebiso zomthetho

Ukuba sisicatshulwa esithathwe kwirejista enikiweyo otyalayo irhafu, uyacebiswa ukuba uqinisekise ngokuzimeleyo ulwazi eyayikuyo data ziyaposwa kwi-website IRS. Amanye amaqabane abanganyanisekanga awuhloniphe uxwebhu.

Ukusebenzisa iinkonzo FTS

Ukufuna tin - eyona ndlela iqhelekileyo ukuqinisekisa ukuthembeka iqabane. Kwi website esemthethweni kukho uhlobo ekhethekileyo uhlolo. Isiza FTS search inn wenziwe intanethi kwaye kuthatha imizuzu nje embalwa.

kufuneka zikhethwe kwiphepha ahambelanayo "iqumrhu elisemthethweni" okanye "ngusomashishini ngabanye" / "umlimi (amafama) kuqoqosho (KFH)." Ngaphezu koko ngokwenene iphethwe yabahambi.

Khangela irhafu ikontraka ukuba ngokuthumela isicelo esibhaliweyo. Iinkundla cinga senzo ezifana nenkuthalo.

Kwiziko lewebhu irhafu, ukuhlola otyalayo balalisa khona, ungakwazi ukufumana ulwazi:

• igama lequmrhu elisemthethweni;
• idilesi esemthethweni lweshishini;
• umhla lokubhalisa karhulumente;
• CAT;
• bin;
• ukumisa lwemisebenzi (malunghana ni mhaka kunye nomhla);
• invalidation lokubhalisa.

Ukususela yesiza Download and uprinte sisicatshulwa esithathwe kwirejista. Ine data:

• ubungakanani eyinkunzi eligunyazisiweyo;
• abasunguli;
• iintlobo otyalayo (OKVED);
• abantu ogunyaziswe ukuba enze njalo egameni iqabane ngaphandle kwemvume.

iinkcukacha ezigcinwayo kweli irhafu ngamahlakani iqulathe uluhlu olupheleleyo ulwazi, uluhlu zikhoyo kwi ngokomyalelo Ministry of Finance № 115n (on Dec 5. 2013). Idatha luhlaziywe yonke imihla.

Ukuba inombolo yesazisi elingaziwayo ngamnye, enokwenziwa ngerhafu site yophicotho ikontraka ngegama.

izicelo ezongezelelweyo

Njengoko kubonakala le ngcaciso ilapha ngasentla, akuyi kuba nzima isiza ukufumana otyalayo irhafu. Ukongeza, ezi nkcukacha zilandelayo ziyafumaneka kweli ziko lewebhu:

1. Ngaba amaxwebhu kwikontraki ubhaliso utshintsho mnqophiso okanye data USRLE.
2. Ngaba isigqibo ekuvalweni, ukuncitshiswa eyinkunzi ogunyazisiweyo, lahlukene, ukufumana Ltd.-20% kwekomkhulu kwenye inkampani, njalo-njalo.
3. Enoba isigqibo malunga nokukhutshelwa ikontraka ukusuka irejista njengoko non-eziqhuba kakuhle.
4. Ingaba apho imizimba esigqeba amashishini iqabane bangenakucikideka abantu.
5. Ngaba idilesi engasebenziyo ebhalisiweyo yeqabane, wenza ngaye kwidilesi elixelwe lobhaliso.
6. Ingaba lo nokontraka izandla phezu ingxelo werhafu. Kuthiwa ukuba isibhengezo ayikho zero ibonisa ukuthembeka yeqabane.
7. Yenza ulwazi engekho malunga umlawuli / umsunguli kwidathabheyisi kubantu abathe sazilahla ubunkokheli / ukuthatha inxaxheba kule nkampani.

Kufuneka wathi ezinye iinkundla athathe isikhundla ukungangqinelani phakathi iidilesi kanye okusemthethweni ngokwako izizathu zokwala enze ngaphambili ukutsalwa.

Idatha kwi inxaxheba neqabane kwi ukumangalelana

Ukuze ufumane le nkcazelo kuyimfuneko ukufunda i amatyala ifayile ikhadi online nani. Le database iqulathe ulwazi onke amatyala okulamla, kuquka iimbambano malunga nomxholo.

Ukuze ufumane inkcazelo engakumbi kufuneka usebenzise ifomu ekhethekileyo search. Kuyo kukho 'iLungu ityala. " Ngaba ngenisa igama, bin okanye inkcenkce kwaye nqakraza ku i "Phendla" iqhosha. Le nkqubo iza kukhupha uluhlu kwamatyala kunye amaxwebhu yenkqubo kunye nolwazi malunga nenqanaba yangoku nkqubo.

Ulwazi malunga awile

Ukwenzela ukuphepha ingxabano kunye nokuhlolwa irhafu of otyalayo imfuneko ukufunda kangangoko kunokwenzeka. Qiniseka ukuba iqabane lakho ayikho naliphi na ibakala ungonakala kunokwenzeka ukuba abhalise data malunga izibakala ngokusemthethweni umsebenzi ezikhoyo. Unako kwakhona ukufumana olunye ulwazi. Umzekelo, lobhaliso uye data kwi ixabiso lempahla ye JSC ngomhla wokunika ingxelo.

inkqubo executory

Ukuze ufumane inkcazelo malunga ukuba ngokunxulumene iqabane ngaba inkqubo zokunyanzelisa ifumaneka kwi-website ye FSSP. Le sayithi luhlobo sedata yophendlo. Fumana ulwazi, njengoko amaqumrhu asemthethweni, kwaye phezu ngumrhwebi.

Khangela imvume yakho

Ezinye iinkundla bathi imfuneko ukuqinisekisa ubukho mvume iikontraka. Kakade ke, ugunyaziso kuya kuba ezo yamaqumrhu mvume msebenzi.

Fumana ulwazi Web site ze-Arhente, ukukhupha uxwebhu. Kuthiwa ukuba uya kuba zabo ngohlobo ngalunye mvume. Umzekelo, kwi Rospotrebnadzor ungafumana ulwazi malunga mvume ezikhutshwe kwi imisetyenzana entsimini ukusetyenziswa kwemithombo kwemitha.

uxanduva iqabane Financial

Kokulawula isenzo ephambili ekufuneka kukhokela ekuqaleni, izenzo PBU, ezivunywe yi Order of the Ministry of Finance № 34. Njengoko kubonisiwe kumhlathi 89th yale Ummiselo, iingxelo zonyaka uxwebhu lweshishini luvuleleke kubo bonke abachaphazelekayo. Ezi ziquka, ngokukodwa:

• iibhanki;
• kubatyali-zimali;
• abathengi;
• ababolekisi;
• mpahla kwaye njalo njalo.

Aba bantu ngokusemthethweni nje kuphela yazi nge-akhawunti zonyaka, kodwa ukuba acaphule okanye iikopi. Kwelinye icala, amashishini banyanzelekile ukuba banike ukufikelela kulwazi achaphazelekayo.

Ingcaciso ngee-akhawunti zonyaka enikwe ngumbutho simahla Rosstat.

Provider lobhaliso

oonokontraka basenokuba, Kakade ke, kusenokwenzeka ukuba bathathe inxaxheba kusithenga iimfuno zikamasipala kunye karhulumente. Noko ke, amathuba oku ngaphandle.

Abameli Kucetyiswa ukukhangela otyalayo kwirejista zabathengisi ezingalunganga. Le database ugcina kwaye i-FAS.

Klk isihloko kokusayina isivumelwano

Iinkundla ezininzi ibe linyathelo mandatory ukwenzela ukuqaphela Mhlawuli kukukhuthala. Ukuba akukho edlula, ungaphulukana ityala.

Umzekelo, ukuba yesifundo lizifumane zonke iinkcukacha kunye namaxwebhu, kodwa abanelisekanga amagunya umntu lokusayina ikhontrakthi egameni lenkampani, iya kuba sisiseko ukuqondwa kwe-Mhlawuli unfair.

Kwezinye iimeko, xa kuxoxwa, abameli zeekontraki abashiye kweesiginitsha zabo kumaxwebhu. Kwiimeko ezinjalo, amisiweyo iimviwo graphological. Nangona kunjalo enokusonjululwa ngaphandle kwayo.

Noko ke, iinkundla abaninzi banengcinga yokuba Uthelekiso obonakalayo imizobo kunye Mhlawuli Ufundo ummeli akakwazi ukwenza njengesiseko ezaneleyo ukwenzela ukuqaphela into yokuba amaphepha zasayinwa ngumntu engafanelekanga.

into ebaluleke

Ezinye iinkundla baqaphele Mhlawuli unfair ukuba ummeli ogunyazisiweyo iqabane ngexesha wokutyikitywa kwesivumelwano ifile okanye amandla akhe ahlala phantsi.

Ezinye iinkundla ziye kuthathwa ukuba ityala yokugqibela akakwazi ukubonisa kokufumana izibonelelo engafanelekanga, ukuba phambi ukubhaliswa izivumelwano, abathathi-nxaxheba ibe neentlobano kwezomnotho okuqhubekayo.

ngeengcebiso zeengcali

ufuna ukukhangela phambi izivumelwano ukusayina kunye namanye amaxwebhu ebalulekileyo:

1. Asiyonto imbi le nkampani.
2. Ngaba igunya ummeli iqabane ye-yaphela. Ixesha labo ichazwe kumandla egqwetha okanye charter inkampani.
3. Ayiphelelanga ingaba amaxwebhu usemthethweni amandla intloko kwinkampani leyo yokwakha, xabiso lazo elo likhulu kune ixabiso mnqophiso okanye ngumthetho.

Isicelo irhafu

Kuye sele uthe amagama ambalwa ngayo. Makhe siqwalasele isicelo ngokweenkcukacha.

Isicelo ithunyelwa IRS kule iqabane yobhaliso idilesi.

IiNkundla District waqinisekisa umsebenzi namaqumrhu zokusuphavayiza ukusabela isicelo kunye nokunika ulwazi njengenxalenye ulwazi ayikho efanelekileyo ukufihlwa kwezinto irhafu (Art. 102 we-Code Tax). Noko ke, abanye abasemagunyeni agxininise ukuba sokwala ukunikezela i data IRS kuchaphazela amalungelo Mhlawuli inxaxheba ekufumaneni kutsalwe imali.

Ezinye iinkundla kwiimeko lubonisa ukuba linakho ukuba nako ukuthumela isicelo sokuhlolwa, musa ukuyenza loo nto. Noko ke, xa kusenziwa kukho iimeko xa inkundla iza kwisigqibo sokuba esi sifundo ababa ngokwenene isicelo nokuhlolwa liqabane yobhaliso idilesi ngenxa yokuswela kwakhe amandla enjalo (ukuba abasemagunyeni tax).

Njengoko amagqwetha, ukuba lo Mhlawuli iya walelwe ukufikelela kulwazi eceliweyo, isibakala sokuba unyango iya kuba ubungqina bobukho ukuqonda. Iingcali qaphela ukuba kusilungele ngakumbi yakusithumela isicelo buqu i-IRS, okanye ulithumele ileta obhalisiweyo isaziso. Kwimeko yokuqala, isandla siya kuba ikopi yesicelo kwiqumrhu lolawulo ingabonisa kokufumana isicelo, lo gama i-yesibini - ziya kwaziswa ukuba isicelo sifunyenwe.

isiphelo

Njengoko kubonakala ngentla apha, ukuma iinkundla ububanzi bemisebenzi efunekayo ukuqinisekisa ukuthembeka iqabane, zahlukile kakhulu. Imimiselo kule meko akukho uluhlu lweentshukumo ekufuneka athathwe ukuze enze Mhlawuli ukuqinisekisa inkuthalo yakho ngenxa.

Kuthiwa ukuba ubukho nawuphi na umntu kubalaselisa kwibakala udla kungumqobo ukuba kuthathelwe ingqalelo inzuzo kwirhafu ayinasihlahla. Iqela zokugweba, ke, ngokufuthi kubangela abasemagunyeni ulawulo waziswe kunye neenkundla - ukugqiba baxhasa kubarhafi.