Isijeziso emuva kwesikhathi ebesibekiwe kusukela ngelanga lesimemezelo. Isijeziso zilethwe sekudlule ukubuya VAT

Namuhla kukhona amathuluzi amaningi angasetshenziswa Accountant. Nokho, umkhuba zikhona izinkinga ukusebenza isici womuntu, ezahlukene izehlakalo ukuthi ziholele ezenzweni zokweqa yezimfuneko Code Tax. Ngakho, ukwehluleka ukuhambisana nezidingo umthetho kuhilela isicelo se abenzi bokubi imvume. Omunye wabo isigwebo zilethwe sekudlule kusukela ngelanga lesimemezelo.

isizinda normative

Esigabeni sokuqala kwe-athikili. 119 NK efakwe esihle emuva kwesikhathi ebesibekiwe kusukela ngelanga lesimemezelo. Lokhu ukuhlukumeza ubhekwa ezivamile. Njengoba unswinyo kuncike kwabalelwa isigwebo yemali in inani 5% semali engakhokhiwe, njengoba kuchaziwe yokubika. Isijeziso zilethwe sekudlule simemezelo bazobekwa icala inyanga ngayinye ngokugcwele noma kancane kusukela ngosuku isethelwe kuhanjiswa yayo. Lokutakula alikwazi ezingaphezu kuka-30% ukuthi lemali, kodwa hhayi ngaphansi kuka analinye amawaka. P. Ngaphezu kwalokho, umthwalo bunikezwa Ikhodi Administrative. Ikakhulukazi, ngokuvumelana sihloko. 15.5 Isijeziso zilethwe sekudlule simemezelo ibekwa kubasebenzi. Usayizi Its 300-500 p.

okuhlukile

Mangithi ukuthi hhayi kuzo zonke izimo ukuba isihloko angase ajeziswe kanzima ngenxa yokwephula umnqamulajuqu. Ngakho, unikezwa ukuveza ekhona Bac Ukulungiswa okuzobe kukhona № 57, ukulawula umzimba (FTS) ukhiphe incazelo yalo. Bona, ikakhulukazi, ukuthi uma nje umnqamulajuqu i- ukuhanjiswa kwemibhalo ukuze sekubika, ukusetshenziswa Art. NC 119 ayilungile. Ngakho, ngokwesibonelo, ayikwazi kwabalelwa isigwebo zilethwe sekudlule zokudalula kwentela engenayo ngoba kwekota yokuqala, wesibili nowesithathu. Wabuye ngeke ukhokhiswe izinyanga ezithile - kusuka 1 st kuya ku-11 th. Ngaphezu kwalokho, awukwazi amjezise zokuthumela amafomu sekwephuzile ukumenyezelwa intela izinkokhelo kusengaphambili.

Explained

Njengoba base-non unswinyo kuphuma FTS Incwadi № CA-4-7 / 16692. Kuyo, ikakhulukazi, uthi kwezobuciko. 58 (k. 3) NC ubeka ukuthi ikhodi ingafakwa kusengaphambili ukukhokhelwa. Isibopho kokuxoshwa kwabo kubhekwa lwenziwa ngendlela efanayo sokukhokhwa nenani lentela. Ukwahluleka okuthobela nanoma imigomo uxoshwe kwentuthuko ayikwazi kubhekwe njengesisekelo athwale icala kokunikezwa kwe-Tax Code. Art. 119 isetshenziswa, uma sekube kuhanjiswa okungazelele intela nezimemezelo. Isijeziso Ngakho isethelwe ukwehluleka ukubika phakathi nayo yonke inkathi, kunokuba izingxenye zayo ngazinye. FTS uchaza ukuthi Art. 119 awubhekene izenzo obonakaliswe ukudlula umnqamulajuqu kuhanjiswa izinkokhelo kusengaphambili, kungakhathaliseki ukuthi zingakanani uma abashiwo imibhalo izahluko Tax Code.

Art. 126 NC

It efakwe esihle ukufakwa emva kwesikhathi imibhalo noma olunye ulwazi ebekwe Ikhodi nezinye izenzo zomthetho uma isenzo kungekho ubufakazi ezibhodlokile okukhulunywa ngayo Art. 129,4 futhi 119 we Tax Code. usayizi iqoqo - 200 k. nokwehluleka idokhumenti ngayinye. Lapho ukweqa ngenxa izitifiketi usuku ifomu 2-PIT uyasetshenziswa art. 126. Lokhu kusho ukuthi, ngenxa ephepheni ngalinye futhi kuyodingeka bakhokhe ruble 200.

esibalulekile

Lapho emuva kwesikhathi ebesibekiwe zokudalula f. 3-PIT lapho yomkhokhi khulumela abantu zemvelo, kungase ingabalelwa kwenhlawulo ngaphansi Art. 119 NC. Kulokhu, imbangela yibhange bangaba ngisho esincane, ngawo-ejenti ukhohlwe ukugcina lokukhokha saziso nesabelomali. Kulokhu kuyoba ngokuphelele shu, kungaba wayazi uqobo lokukhokha komunye oyedwa. ejenti Tax kumele yazise ukungabi nakwenzeka kwento esaziwa abantu zemvelo kakhulu futhi ukuhlolwa. Kodwa akubona bonke abantu ikwenze. Ngokusho endinyaneni 4 isigaba 1 of Art. 228 NK izakhamuzi abathola nezinye imali okuyinto engazange igodlelwe kwentela yengeniso, kufanele wenze ukubala kanye nokukhokhwa ngokuvumelana kwesamba semali ezinjalo. Iqiniso ukuthi ngisho lokukhokha komunye oyedwa alazi ukuthi unesibopho esinjalo asisho ukuthi akudingeki naye kusuka umthwalo.

incwadi Ezezimali

Iqiniso ukuthi ngaphambili, ngisho ubani wayazi ukuthi kumelwe ukufeza noma iyiphi ezibanjwayo kusukela umholo wabo kwabalelwa inhlawulo, ekubonisa incazelo Ministry of Finance. Ikakhulukazi, Ministry Ezezimali uthi ngaphansi Art. 226 (p. 4) Tax, i-ejenti intela ubophekile ukuba livinjelwe kungabe kusabakho inani lentela ibalwa ngokuqondile lokukhokha komunye oyedwa imali ngesikhathi inkokhelo yabo uqobo. Ngo-Sec. 5 isihloko esifanayo inikeza ukuthi uma ukwehluleka ukwenza ngale ndaba liyadingeka ngenyanga kungakadluli owodwa kusukela osukwini beqeda inkathi lapho lezi zimo ziye zenzeka, ukubika ngomtlolo abantu yemvelo (kusuka ingeniso ophethe) nokulawula igunya ( FNS). Umthwalo ukubala nokukhokhwa kwentela yengeniso, kanye ukuhanjiswa isimemezelo elala lokukhokha komunye oyedwa.

ndaba zalutho

Ukuze ukuheha kakhulu umuntu wathola imali FTS nesibopho kumelwe sizibonakalise ukuthi ukuhlukumeza livelile. Umzimba asimeme has ukuthola ngenxa iziphi izimfuneko izenzo / ukungenzi kungahlangatshezwana nazo. Ngo Art. 109 we Tax Code inikeza ukuthi uma kungekho iphutha isihloko ukwephula asikwazi aphethwe nesibopho. Ngo Art. 111 NC ukusetha izimo izenzo ngaphansi okuyinto art. 109. Lokhu kusho ukuthi uma lokukhokha komunye oyedwa yazisiwe-ejenti ukungabi nakwenzeka ukuba afeze ukubambelela ke umbuzo isigwebo isixazululekile ikhumbula yecala lakhe.

izimo precluding

I lokukhokha komunye oyedwa kungaphula imithetho ngenxa nomthetho:

1. Force majeure, izinhlekelele zemvelo nezinye izimo eziphuthumayo.
2. Hlala esimweni lapho isihloko ayikwazanga ukuqaphela ukuziphatha kwabo noma ukulawula izenzo zakhe, ngenxa yokugula.
3. Lwakamumva ebhaliwe ukucaciseleka kwi ekubalweni nokukhokhwa kwezintela iminikelo saziso noma ngezinye izimo ezihilela isicelo amalungiselelo Code Tax, owawunikwe nendaba mathupha (noma kwakungezesizwana nenani elinganqunyiwe eliku-abantu) FTS noma nezinye izindikimba ogunyaziwe ezinekhono yabo.
4. Okunye izimo okungase kubhekwe njengokwamukelekayo ngokugunyazwa intela noma inkantolo, njengoba ngaphandle icala.

Lolu hlu, naphezu khona kuwo kwesigaba 4, kubhekwe yizikhulu eziningi ezifaka konke. Kule ndaba, bentela labehluleka lidalule ka f. 3-PIT, wahlawuliswa ngesisekelo yokuthi ukungawazi umthetho akusho ukumkhulula umthwalo. Ezimweni ezinjalo, ochwepheshe batusa ecela isitifiketi PIT-2 kusukela inkampani, inkokhelo inkokhelo noma ezinye imali. Idatha ukuthi uzoba khona idokhumenti, ke izobonwa ukuthi intela ebanjwayo kusukela lezi namarisidi.

EUND

Isimemezelo olulodwa shall labo nezikhonzi ngesikhathi intela, kwakungekho ukunyakaza ku-akhawunti. Kulokhu, akusiyo kuphela imali kodwa futhi izindleko. Nokho, uma kwatholakala ukuthi inkampani kwenziwe ibhizinisi, ezifana imikhiqizo lokuthumela, kubalulekile ukuhambisa imibhalo ebuyekeziwe ngemva kokusitshela.

Kodwa ngezinye izikhathi igunya lokuphatha alamukeli izitatimende, abathi ukukhombisa eyinhloko. Ezimweni ezinjalo, umthetho-FTS kungaba sithi isigwebo zilethwe sekudlule ukubuya VAT. Njengoba sekuchaziwe ogunyaziwe Ngokwesibonelo EUND enikeziwe ngokuhambisana sigaba 2, isigaba 2 tbsp. 80 NK. Uma inkampani akusho ukumhlinza, ngenxa okuyinto kukhona ukuphuma nokungena kwezimali kuma-akhawunti asebhange noma uhlangothi, unelungelo esikhundleni ukubuyiselwa yentela ngamunye ukuhambisa lula (owodwa). Phezu ukuthola into intela ngoba inkathi, olwethulwa izitatimende, lokukhokha komunye oyedwa eza duty ukuchibiyela imibhalo bese uyithumela nenqubo okuhlinzekwe ngalo ku-Art. 81. Uma indaba senziwa, khona-ke azikwazi kwabalelwa isigwebo zilethwe sekudlule ukubuya VAT. yokubika okunjalo ezocatshangelwa elicwengiwe.

Imibandela

Ngenhla kwelinye icala ngesikhathi kubhekwe lapho asikwazi kwabalelwa isigwebo zilethwe sekudlule ukubuya VAT. Ngo-2015, usayizi izinhlawulo ungazange zabhekana noma yiziphi izinguquko. Nokho, Umthetho ubeka zokukhokha, ngemva kwalokho lemali kungase kwandise. Ngokwesibonelo, inhlawulo zilethwe sekudlule ukubuya VAT 5% inani iqoqo kwabalelwa ngo-2015, kodwa ruble hhayi ngaphansi kuka 1,000. Lokhu value isethelwe izifundo labo okungenzeka babengekho kufikela kuzinsuku ezingu-180 kusukela ngosuku lokubika. Lokhu mngcele isethelwe ezinye izindleko. Ngokwesibonelo, inhlawulo zilethwe sekudlule le lula uhlelo entela for 2014 futhi zaba 5% semali kwabalelwa, kodwa hhayi ama-ruble angu esingaphansi 1,000. Uma lokukhokha komunye oyedwa akusho ukuhambisa imibhalo izinsuku ezingaphezu kwezingu-180, iphesenti inyuka kakhulu. Le nqubo futhi kusebenza iqoqo ngalinye kwabalelwa. Ngokwesibonelo, inhlawulo zilethwe sekudlule simemezelo ku intela zokuthutha kuyoba-30% inani iminikelo. Iphinde unswinyo ubukhulu akumele kube ngaphansi kuka-1 ayizinkulungwane. P.

Ingabe kungenzeka ukunciphisa unswinyo?

Umthetho uhlinzekela izimo lapho yomkhokhi ingase inciphise we esihle. Ayakhululwa e Art. 114 NC. Ngokwesibonelo, ama-penalty kwabalelwa ngoba zilethwe sekudlule Simemetelo intela ezweni. FTS, njengoba umthetho, kuba lokukhokha komunye oyedwa isaziso. Isihloko ukuhlolwa ihlangabezana isenzo ngokumelene yokuqinisekisa isignesha. Ngemva komunye oyedwa usesayine idokhumenti, anakho amasonto amabili ukuze uthumele isicelo nokwehlisa inani kwabalelwa.

nezimo ezenza

Isijeziso zilethwe sekudlule simemezelo VAT 2013, zingancishiswa okungenani kabili njengoba 2016. I h. 1 tbsp. 112 Imibandela elandelayo isebenza:

1. umndeni Heavy noma izimo zomuntu siqu.
2. Ukuyibhala ukwephulwa ngaphansi kwethonya ukuphoqwa noma ukwesatshiswa ngokuqondene isevisi, impahla noma ezinye ukuncika.
3. I nzima nesimo sezimali lokukhokha komunye oyedwa, ngubani ukuba kukhishwe izigwebo.
4. Okunye izimo ukuba obonwa enkantolo njengoba zokulamulwa noma FTS.

Yiziphi izici ashiwo zokugcina? Ngokwesibonelo, ezimweni ezivamile ukuthi ukunciphisa Isijeziso zilethwe sekudlule Simemetelo UTII 2014, babengaba:

1. Ukuyibhala ukuhlukumeza lokuqala Tax Code.
2. Ukuba khona isihloko nasekuthengeni. Lezi zihlanganisa izingane ezincane ngaphandle izingane ezingaphansi kweminyaka engu-23 ubudala uma ukufunda esigcwele.

Izimo ngaphezulu ecacisiwe, ayanda amathuba ukuthi isamba izinhlawulo uzokwehla ngesibalo esingaphezu kwengxenye. Ngokwesibonelo, ngo-umkhuba kukhona izimo eziningi lapho inhlawulo lancipha ngamaphesenti izikhathi 4.

nezinye izinyathelo

Ngaphezu isigwebo yemali ehhovisi lentela freeze ngama-akhawunti asebhange tesifundvo. ithuba okunjalo inikezwa FNS ngokuhambisana Art. 76 NK. Ngo-Sec. 3 isihloko esifanayo usungula ilungelo ukuhlolwa ukumisa ukusebenza kwi-akhawunti ye-lokukhokha komunye oyedwa ebhange, uma isifungo engakaze okufakiwe izinsuku eziyi-10 ngemuva kosuku eshiwo umthetho. Kumele wathi indaba ivinjiwe konke ukuthenga lasebhange. Lokho, ungadlulisa imali.

Njengoba sihambisana nale umthetho ubeka izinhlawulo kwezimali ezivela okweletayo. Fine kwabalelwa intela igunya, ungaphakathi esigabeni sesithathu. Isinqumo ukukhansela Ilokhi kumele kwenziwe kungakapheli 1 usuku ngemva kokuhambisa kusukela ngelanga lesimemezelo.

nezindaba inkani

Esikhathini Art new edition. 119 Tax Code luthole ukuthi inhlawulo emuva kwesikhathi ebesibekiwe simemezelo ibalwa kusukela inani lentela ingakhokhiwe isikhathi esibalulwe umthetho. Leli lungiselelo esihlokweni esifanayo ulahlekile, okuyinto emenza lwendaba. Kwakungekhona ngempela kucace ekutheni ubani isikhathi udinga ukucacisa unswinyo - ngosuku kusukela osukwini ekupheleni noma izitatimende wokufaka langempela. Uma intela isikhokhiwe ngokugcwele, kodwa lesi simemezelo akuyona aqashiwe ke isigwebo kuyoba ruble 1000. Uma ingxenye lemali uye ebanjiwe, inani imvume kunqunywa umehluko phakathi lemali empeleni ezikhokhelwayo kwabalelwa yokukhokha wokweshumi.

isiphetho

Umthetho wentela setha bha zokukhokha kuhanjiswa kusukela ngelanga lesimemezelo. mithetho esiqinile ihlobene yokuthi iminikelo esiyisibopho ngabanye nezinhlangano ezingokomthetho akhawunti elikhulu ngezimali. Ngakho, isimo sifuna ukuqinisekisa control efanele phezu Ukwenza namarisidi. Ukwephulwa, njengoba kungabonwa kusukela sihloko, kungadalwa izimo ezahlukene. Umthetho, yebo, sihlinzekela bentela noma ukuthi kungenzeka ukunciphisa unswinyo. Ngaphezu kwalokhu Ikhodi usungula eziningana imithwalo izidumbu asimeme. Kodwa njengoba umkhuba imibukiso, ngokuvamile kwezimo kungukuthi kunakwe. Kule ndaba, kangcono ukwenza sonke isikhathi: kanjani ukuba akhokhe izintela, futhi ilethe imibiko kwalo. Kulokhu, ngeke kube khona uvivinyo nezinkinga.