Unyango lwamaxabiso: uludwe lwe-3 yeNgeniso yerhafu yomntu. Ziziphi izinto ezixhalabisa kunyango olubi?

Umthetho werhafu unikezela ukuba xa uhlawula amayeza, unokufumana kwakhona enye yemali ngokufaka ukutsalwa kweerhafu. Le nto inokufumaneka kubantu abaqeshwe ngokusemthethweni (imali yabo engenayo ihlawulwa irhafu yengeniso), ehlawula unyango kubo okanye kwiintsapho zabo. Iinkcukacha ezongezelelweyo malunga nendlela yokwehlulwa kwonyango olubi, uludwe lweemfuno ezifunekayo ze-3-NDFL kunye namaxwebhu, funda.

Inkqubo

Into yokuqala umntu ohlawula irhafu kufuneka anikezele ngokubuyisela irhafu yengeniso ngaphambi koMeyi-1 ozayo emva komnyaka wokubika. Ukukhutshwa kubalwa ngokusekelwe kwixabiso leendleko ezithe zachithwa ekuhlawuleleni iziyobisi kunye neenkonzo ezinikezelwa ngamaziko ezempilo zasekhaya. Ukuhlawulelwa kuphela ngenzuzo ephantsi kwengxelo yerhafu yengeniso. Ukuba kwakungenabo bantu ngaloo xesha lokunika ingxelo, imbuyekezo ayinikezelwa.

Iimeko

Ndiyakuthabatha nini ixesha lokunciphisa unyango olubi? Uluhlu lweemeko ze-3-NDFL:

• Ukuhlawula iinkonzo kunyango lwabahlawuli berhafu okanye izihlobo eziseduze (umlingane, abazali, abantwana abancinci) ababonelelwa ngamaziko e-Russian Federation;
• Iinkonzo zifakwe kwiluhlu olwenziwe ukuncitshiswa;
• Unyango luqhutyelwa kwiziko (ibanga labucala, iziko likarhulumente, i-polyclinic), enelayisensi yokuqhuba imisebenzi yokubonelela ngeenkonzo zonyango.

Unokwenza ukuncitshiswa kuphela ngamachiza anqunywe ngugqirha, ngaphandle kokuba zibandakanywa uluhlu oluvunyiweyo lwemithi. Kwimeko ye-inshorensi yokuzithandela, intlawulo ingafumaneka kuphela xa isivumelwano sibonelela ukuhlawulwa kweenkonzo zonyango kuphela. Ukuba umqeshi udlulisela uhlahlo lwabiwo-mali kuhlahlo lwabiwo-mali, aluyi kusebenza ekuncitshweni, kuba isivumelwano asiphelelwanga nomntu.

Inani lokuhlawula

Isixa sokubanjiswa kwonyango olubizayo nolusisigxina, uluhlu lwe-3-NDFL luza kuboniswa ngokubanzi, lubalwe kunyaka kwaye luchongwa ngamanani amaninzi.

Xa kubalwa intlawulo, umrhumo ohlawulwa ngumrhafi wonyango uthathwa njengesiseko. Ukuncitshiswa kubalwa ngesantya se-13% semali ebonisiweyo. Isixa semali sokuhlawula silinganiselwe kwimali ehlawulwa ngokwenene. Ukuba umntu uneendleko ezininzi apho kuncitshiswa khona, unquma ukuba ngubani na ozazisa i-FTS.

Inani elincinci lokuncitshiswa - ii-ruble eziyi-120 zamawaka. Lo mqathango usebenza kuzo zonke iintlobo zeentlawulo (iminikelo yempesheni, uqeqesho). Iindleko ezidlulileyo kulo mda zihambelana neendleko zonyango olubi. Akukho zithintelo zombuso kubo. Ukukhutshwa kubalwa ngokusekelwe kwixabiso elichithwe kwiziyobisi.

Kukho uluhlu lweenkonzo ezigqitywa ngonyango olubi. Uluhlu lwe-3-NDFL (amazinyo kunye nezinye izikhokelo zamachiza apha zibhekisela) luchazwe kwiSigqibo se-PRF yeNombolo 201.

Ndihlawulwa njani?

Le nkqubo inezigaba eziliqela: ukuqokelela nokuhanjiswa kwamaphepha kwiNkonzo ye-Federal Tax, ukuhlolwa kwezatifikethi ngokuhlolwa, ukufumana imali. Unokwenyusa njani ukuncitshiswa kwonyango olubi? Uluhlu lwamaphepha-3-NDFL:

1. Isibhengezo se-3-NDFL kunyaka wonyango.
2. Imferensi evela kumsebenzi ohlawulwayo kwaye ilahla irhafu.
3. Isiqinisekiso somtshato, ukuzalwa komntwana.
4. Isivumelwano kunye neziko lempilo.
5. Ulwazi malunga nokuhlawula iinkonzo.
6. Uncedo ngokubonakalisa imirhumo emiselweyo kunye nokubonelela.
7. Umgudu wepemethe yokuhlala.
8. Iitshekitshi eziqinisekisa ukuhlawulwa kwentlawulo kumenzi wentela.
9. Idatha ye-Akhawunti yokudluliselwa kwemali.

Ngamanye amaxesha, i-Federal Tax Service ingacela ilayisenisi evela kwimbutho yezokwelapha. Ziziphi iimaphepha ezifunekayo ukuba zibonelelwe, ukuba phantsi kwesivumelwano se-inshurensi yoluntu yonyango olubi? Uluhlu lwe-3-NDFL (ukuphinda kufakwa kwakhona kunye nezinye iindawo zonyango zichaphazelekayo):

• Umshuwalense;
• Ihlola ukuhlawula i-premium;
• I-Recipe ngenqaku "kwi-Federal Tax Service";
• ISatifikethi seNN;
• Amaxwebhu okuhlawula.

Isikhathi

Unokufumana intlawulo ngexesha apho irhafu ehlawulwa. Ngexesha elifanayo, unako ukufaka idatha kwaye ubuyisele imali kuphela ngonyaka olandelayo kunyaka wokuhlawula. Okokuthi, ukuba unyango lwenzeka ngo-2014, ngoko ke ukutsalwa kuya kufumaneka ngo-2015. Ukuqokelela iinkcazo kunokwenzeka ukuba ufikelele kwiminyaka emithathu emva kokunyanga.

Umhlawuli-ntlawulo kufuneka anikeze onke amaxwebhu adweliswe kwi-Federal Tax Service kwindawo yokuhlala ngokwakhe ngokwakhe okanye akhuphe amandla angatshatyalaliswa kummeli kwisihlobo. Ukuba akukho xesha lokuya kwi-tax inspection, ungathumela ipakethe yamaxwebhu ngeleta ebalulekileyo. Kodwa ukuba esinye sesatifikethi asikho, ke amaxwebhu aya kuqinisekiswa. Le nkqubo inokuhlala iinyanga ezintathu. Ngokumalunga nokuphulwa komthetho we-Federal Tax Service ngokubhaliweyo kwazisa umhlawuli. Emva koko, uneentsuku ezingama-5 zokubonelela ngamaphepha alahlekileyo. Isigqibo malunga neziphumo zophicotho-zincwadi sithunyelwa kumhlawuli-ntlawulo zingadlulanga iintsuku ezili-10 ukususela ngexesha lokugqiba. Enye inyanga yabelwe ukudluliselwa kwemali kwi-akhawunti yebhanki.

Uphuhliso lwexabiso: uluhlu lwe-3-NDFL

Iinkonzo ezidweliswe ngezantsi zingacatshangelwa ekubaleni ukuncitshiswa:

• Ukuthintela ukuxilongwa, ukulungiswa kunye nokunyango ekuboneleleni ngononophelo lwengonyango, unyango lwangonyango lwangaphandle, kubandakanywa noviwo.
• Ukuxilongwa, ukuthintela, ukulungiswa kunye nokunyangwa ekuboneleleni ngononophelo lwezonyango.
• Iphayibhile yonyango kumaziko e-sanatorium-spa.

Umhlobiso

Ukufumana ukuxothwa kwerhafu yokufumana irhafu yengeniso, kufuneka unamathisele isatifiketi yentlawulo kwiinkonzo ezikhutshwe liziko lezonyango ngenxa yokuhlola. Kubonisa iindleko zeenkonzo kunye nekhowudi ekhethekileyo: unyango oluqhelekileyo - "1", elibizayo - "2". Isixa sokutsalwa sixhomekeke kwikhowudi echaziweyo. Ngokwe-Classifier of Activities (OK 004-93), iinkonzo zonyango ziquka unyango, uhlalutyo kwi-polyclinics. Oko kukuthi, amaxwebhu aqinisekisa unyango olubi, uluhlu apho i-3-NDFL enikwe ngaphambili, ayifumanekanga kuphela kwi-polyclinic yombuso, kodwa nakwi-laboratory yangasese.

Uluhlu lwezonyango

Ngaphandle kwemimiselo, indleko yonyango olubi ihlawulwa. Uluhlu lwe-3-NDFL (utyando):

• Ukungabikho komntwana;
• Iifom ezininzi zesifo se-circulatory system, kubandakanywa nokuhlinzwa ngokusetyenziswa kwezixhobo, i-laser, i-coronary angiography;
• Iifom ezininzi zezifo zendlela yokuphefumula, umbono, ukugaya;
• Iifom ezininzi zezifo zesistim se-nervous, kubandakanywa ukungenelela kwezinto eziphambili ze-microneurosurgical and endovascular;
• Ukutshintshwa kwezitho kunye nezicubu;
• Ukufakelwa kwama-prostheses, i-pacemakers, i-electrodes kunye nezakhiwo zetsimbi;
• Ukusebenza kumalungu;
• Utyando lwePlastiki.

Uluhlu lweendleko ezibizileyo kwiinkalo zonyango:

• I-Chromosomal engafanelekiyo, izifo ezifa;
• Iimfucu ezinobungozi be-thyroid gland, iingqungquthela ze-endocrine (kuquka ulwaphulo lweproton);
• I-polyneuropathies ephosakeleyo yokuvuvukala, iingxaki ze-myasthenia gravis;
• Umonakalo womzimba wesistim;
• Iifom ezininzi zezifo zendlela yokujikeleza, izitho zokuphefumula, ukugaya abantwana.
• Izifo zePancreatic, ukuphazamiseka kwegazi, i-osteomyelitis;
• Umqathango obangelwa ukukhulelwa okulukhuni, ukubeletha, ixesha lokuhamba emva;
• Ifom ye-diabetes, izifo ezifa.
• Unyango lwezitshiswa ezithintela i-30% yomzimba;
• Unyango kunye ne-peritoneal dialysis;
• Unyango olungenasiphelo kunye ne-IVF, ukukhulisana, isingeniso esiswini se-embrasi;
• Iintsana ezikhulayo zifikelela kwi-1.5 kg.

Ukukhutshwa kwamachiza

Umhlawuli-ntlawulo unokufumana ukuxothwa kwindleko yamayeza ebiza. Uluhlu lwamachiza amathathu-NDFL lubekwe kwisiGqibo esinguNombolo 201. Olu xwebhu alululwanga amagama oorhwebo, kodwa amagama angamazwe angaphandle. Oko kukuthi, amagama amalungiselelo angabonakali. Uluhlu luqulethe izidakamizwa ezisetyenziswa rhoqo. Ukuba imithi echanekileyo ayifakiwe kwiluhlu, ke akukho kuhluthwa kuya kwenziwa.

Ukuhlawulelwa kungatholakala ngexabiso elisetyenzisiweyo ekuthengweni kwamachiza kumntwana, iqabane, kodwa kungekhona oomkhulu. Ukuqinisekisa ukuqeshwa, kufuneka unikeze umyalelo wonyango, okhutshwe kwi-letterheadhead f. 107-1 / y. Yenziwe ngeikopi ezimbini, zisayinwe ngugqirha kwaye ziqinisekiswe ngetywina legunya lempilo. Ifomu enye ithunyelwa kwi-pharmacy. Kwesibini kufuneka kubekho inqaku "kwi-FTS" kunye ne-IDN yomhlawuli-mali. Le fomu kufuneka ifakwe kwingxelo yokuhlola.