Cameral intela ukuhlolwa: ukusetshenziswa zokulawula intela.

intela Cameral proverka- ilawula imisebenzi eyenziwa iziphathimandla zentela endabeni yokukhokha okugcwele ezifika ngesikhathi intela nezikweletu, ezilungisiwe sihloko 88 Tax Code. aphethwe ngoba wentela ngalinye kanye bentela endaweni.

Yezinjongo eziyinhloko lolu vivinyo yilezi:

- zokuvimbela futhi ukuthola namacala ukulungiswa entela;

- ukuqapha kuhambisana payers omthetho;

- nokuvulwa ezikhonjwe esikweletu sentela;

- ngokuletha umthwalo wokuphatha mayelana namacala;

- kumiswa uhlu bentela kuncike ku-site obubhalwe amasheke.

Cameral ukuhlolwa intela eyenziwa yilabo abamele service intela ngaphandle kwemvume yabo aphakeme yabo (elihambisana oda). Uthatha isikhathi esingangezinyanga ezintathu kusukela ngosuku imibhalo wentela edingekayo kanye nesitayela. Ngesikhathi le audit, iziphathimandla zentela kufanele utadishe futhi sihlaziye kahle: ugcwalise nezimemezelo futhi ukwenza ngokuvumelana nemithetho esebenzayo, ukuhlolwa intela, kanye semthethweni ukusetshenziswa lokungayikhokhi intela kanye entela.

Ngakho cameral ukuhlolwa intela okufanele kwenziwe ngokuphelele zonke ukubuyiselwa kwentela, okuyinto bunikezwa payers. Kulokhu, lo mthetho intela sisungula imvamisa ukuhlolwa okunjalo.

Ukuhlolwa intela Cameral ihlanganisa izigaba ezilandelayo:

1. Ukuqinisekisa langempela intela yokubika;

2. Visual wokuhlola imibhalo wathola;

3. Ukuqapha nesikhathi yokubika;

4. Ukukhomba izibalo amaphutha;

5. Ukuqinisekisa ukusetshenziswa intela nendlela yokukhuthaza kanye zenzalo;

6. Ukuqinisekisa of iziqondiso ku kwencazelo base intela;

7. izitatimende sekukonke.

Isigaba sokuqala sale isivivinyo ngokuqondile ukubika reception. Izikhulu igunya lokuthola izitatimende, kumele kuthathe accounting imibhalo izintela nezimali amacala. Uma uthumela izitatimende kwabasemthethweni bentela mathupha, ukubhaliswa kwaso luzakwenziwa ngokuqondile lokukhokha komunye oyedwa noma kummeleli wakhe. isilawuli ayeba ngokunemba yokugcwalisa yonke imininingwane zibukeke, kuhambisana imithetho izibalo izibalo (kangaka okuthiwa izimo esisemthethweni), bese kamuva eceliwe nemibhalo eyesekayo ukunquma ukuthi ukubala base yentela. Setha ukubika kufanele lifake yonke imibhalo edingekayo ngokuhambisana nomthetho ofanele. Esimweni lapho kukhona umbiko, isizathu kufanele kuboniswe encwadini ayibhalela ikhava, eqinisekisiwe yizikhulu zikhulu nge obligatory "bukhoma" umbono kophawu.

Cameral ukuhlolwa intela sihlinzekela yomkhokhi kwabasemthethweni bentela kuzo zonke amadokhumenti uqinisekise inani izintela, esiyinhloko ezimali imibhalo, futhi-ke, izitatimende zezimali.

Ngokuhambisana Art. 80 imibiko Tax Code Revenue Service kumele wamukele noma kunjalo, ngisho nalapho kungekho imibhalo ethize. Futhi ngenkathi kugcinwe ingxenye wentela edilini lomshado-ke, ngisho noma kukhona okungahambi nokubhaliswa bentela kuzodingeka ukubhalisa le mibhalo.

Endabeni inqwaba ukwephulwa izitatimende design, ngenxa okuyinto imibhalo okufakiwe iziphathimandla zentela ababhekwa njengenkolo zokubika intela, isaziso kufanele zithunyelwe ibhizinisi.

intela Cameral audit ekwazi ukubona ephule ezinjalo yokubika, njenge:

- ukungabi khona yimiphi imininingwane ebalulekile ukuhlinzekela imibhalo noma ukugcwaliswa yabo usongene;

- ukutholakala nezimagqabhagqabha, hhayi eliqinisekiswe yi-isignesha lomuntu ibhizinisi;

- ukuhlinzekwa idokhumenti igcwaliswe usebenzisa kolunye ulimi, kodwa hhayi Russian.