Ukudiliva Unbilled - lokhu ... Izimali zosizo unbilled

Thina osomabhizinisi ngokuvamile kwenzeka lapho udinga ukufaka ezincwadini izinto ngaphandle kwemibhalo. Ngo ezimali, le misebenzi kukhona igama ethize - ukudiliva non-invoyisiwe. Le nkokhelo, okuyinto imizimba ukuhlolwa ukukhokhela ukunakekelwa okukhethekile. Sibheka ngokuningiliziwe inqubo ezimali zabo.

ukubhalisa

Russian Ministry of Finance ngo-2001, iye yasungula "Iziqondiso ezimali ezikhona." Baveza ukuthi ukudiliva non-invoyisiwe - usinikeza, elaba inhlangano ngaphandle komnikazi amadokhumenti: .. Accounts, izidingo zokukhokha, njll Lezi imikhiqizo senziwa isitifiketi ukwamukelwa (inombolo ifomu 132). Wenziwe e amakhophi amabili. Eyokuqala umthengi, kanye nezinye ithunyelwa umphakeli. Isenzo uthi: igama umkhiqizo, iyunithi yokulinganisa, ubungako besikhathi intengo, imali futhi ngaphandle i-VAT.

Izimali zosizo unbilled

Izinhlangano kufanele athathe zonke izinyathelo ukuthola imibhalo kusuka nomthengisi esikhathini newemali izinto ze-General Regulations. ukudiliva Unbilled afakiwe ngendlela efanayo njengoba amaholo. I ezimali kohlaziyo and zokwenziwa ecacisiwe yomsebenzisi (imakethe) amanani.

ukudiliva Unbilled ezilotshwe DT10 ezimali wiring (41) KT60. Uma emva ukuthumela kuvela ukuthi izindleko langempela kwehlukile obhalisiwe, kuyodingeka wenze izinguquko kudokhumenti. I-oda yale nqubo incike isikhathi kokuthola izibambiso. Uma zokuthunyelwa izimpahla kanye kokuthola invoyisi ophawulekayo ngomnyaka owodwa ikhalenda, uzodinga ukulungisa intengo izinto ezazithola kodwa hhayi umehluko, futhi kubuyekezwe.

ISIBONELO 1

JSC ngemvume supply inkontileka kafulawa. Ngo-March inkampani wathola kwinqwaba izinto zokusetshenziswa ngaphandle kwemibhalo. Accountant lifakwa ke ngamanani ukulethwa odlule kwezimpahla lo mphakeli (110 thous. Deda.). Ngayo leyo nyanga lidlule ekukhiqizeni ufulawa, isinkwa ekhiqizwa kuwo, okwathi ngokushesha awenziwanga. Ngo-April, umphakeli bafaka imibhalo zokuhlala lapho izindleko impahla eluhlaza aba yizinkulungwane 121. Hlikihla. Veta e ukudiliva yomthengi non-invoyisiwe we-balance sheet. Izintambo zikagesi ezisobala:

• DT10 KT60 - ruble ayizigidi 100 .. - acabangele ufulawa ngamanani emakethe.
• DT19 KT60 - ruble ayizigidi 10 .. - acabangele VAT.
• DT20 KT10 - ruble ayizigidi 100 .. - ufulawa idluliswe ekukhiqizweni.

Ngemva kokuthola imibhalo evela kumhlinzeki:

• DT10 KT60 - ruble ayizigidi 100 .. - kuhlehlisiwe izindleko izinto zokusetshenziswa.
• DT19 KT60 - ruble ayizigidi 10 .. - kuhlehlisiwe VAT.
• DT20 KT10 - ruble ayizigidi 100 .. - kuhlehlisiwe izindleko izinto zokusetshenziswa, idluliselwe ekukhiqizweni.
• DT10 KT60 - ruble ayizigidi 110 .. - acabangele izindleko ufulawa ngokuvumelana imibhalo.
• DT19 KT60 - ruble ayizigidi 11 .. - acabangele VAT.
• DT68 KT19 - ruble ayizigidi 11 .. - VAT ezikhokhiswayo yokutholwa.
• DT20 KT10 - ruble ayizigidi 110 .. - icala izindleko izinto zokusetshenziswa for zokukhiqiza.
• DT43 KT20 - ruble ayizigidi 10 .. - acabangele umehluko izindleko.
• DT60 KT51 - ruble ayizigidi 121 .. - kwenziwe inkokhelo umphakeli.

izimo ezikhethekile

Imibhalo neotfakturnye supply angadluliselwa ikhalenda lonyaka olandelayo. Khona-ke ukulandelana zokulungiswa kuzoncika umehluko amanani:

• DT91-2 KT60 - ukukhula izikweletu futhi ebonakalisa ukulahlekelwa eminyakeni eyedlule (uma intengo Imibhalo engezansi kuthiwa ivela).
• DT60 KT91-1 - izikweletu ukunciphisa zikhombisa ngaphambi konyaka inzuzo (uma amanani e imibhalo ngenhla uyasho).

ISIBONELO 2

CJSC ngemvume supply inkontileka materials. Omunye amaqembu, esenziwa ngo-November 2015, umphakeli akanikezanga imibhalo. Inhlangano uye wasabela akhawunti yayo 10 ngesisekelo ukulethwa yokuqala izinto ezifanayo futhi kubiza ruble 24.898. Ngo-November, inhlangano esetshenziswa zokwakha ukuhlinzekwa kwezinsizakalo kanye enyangeni efanayo wathola ukuqhutshwa. Imibhalo Delivery zanikezwa kuphela ngo-Ephreli 2016. Izindleko zangempela of izinto ngaphansi lifakwa - ruble 24 780. Veta umthengi BU ezimali izinguquko nezinto unbilled. Izintambo zikagesi ezisobala:

1. 2015:

• DT10 KT60 - ruble ayizigidi 21.1 .. - izinto zemali ezikhishiwe.
• DT19 KT60 - ruble 3798. - acabangele nenani lentela.
• DT20 KT10 - ruble ayizigidi 21.1 .. - Izinto zilahlwe ukuhlinzeka amasevisi.

2. 2016:

• KT91-1 DT60 - ruble 100. - nokwehlisa inani nezikweletu umphakeli.
• DT19 KT60 - ruble 3798. - kwezinzwa-VAT.
• DT19 KT60 - ruble 3780. - zaba VAT kurisidi.
• DT68 KT19 - ruble 3780. - susa nenani lentela ku izinto.
• DT60 KT51- 24,78 THS. Hlikihla. - kwenziwe inkokhelo umphakeli.

Amanye ama-akhawunti

TMC Ungafaka ezincwadini 15 no-16-akhawunti. Khona-ke, lo msebenzi wokulungisa wenziwa algorithm efana:

• DT10 (41) KT15 - izinqolobane ukulethwa.
• DT15 KT60 - bubhalwe izikweletu umphakeli.
• DT15 KT60 - izinto zokusetshenziswa intengo ukulungiswa.
• DT16 KT15 - izindleko ezeqile phezu intengo yokulinganisa.
• DT15 KT16 - ngokweqile yentengo phezu izindleko.

ISIBONELO 3

JSC wathola sisahlela ufulawa ngaphandle kwemibhalo. Inhlangano lifakwa kwi izinto zokusetshenziswa akhawunti 15 no-16 ngesikhathi intengo yokulinganisa - ruble ayizigidi 130 .. Esikhathini izincwadi, okuyinto efika ekupheleni kwenyanga, izindleko zokwakha iqukethe ayizinkulungwane 129,8. Hlikihla. Inkokhelo enziwe ngemuva kokuthola amaphepha. Athunyelwe ku umthengi BU ngosuku kokuthola izinto zokusetshenziswa:

• DT10 KT15 - ruble ayizigidi 130 .. - lifakwa impahla eluhlaza.
• DT15 KT60 - ruble ayizigidi 130 .. - ibonisa umphakeli oluvelele.

Ngesikhathi kokuthola imibhalo:

• DT15 KT60 - ruble ayizigidi 130 .. - kushintshwe izindleko izinto zokusetshenziswa.
• DT15 KT60 - ruble ayizigidi 110 .. - zibonisa izindleko langempela kwezidingo.
• DT19 KT60 - ruble ayizigidi 19.8 .. - acabangele VAT.
• DT68 KT19 - ruble ayizigidi 19.8 .. - VAT ezikhokhiswayo yokutholwa.
• DT60 KT51 - ruble ayizigidi 129,8 .. - remitted yokukhokha.
• DT15 KT16 - ruble ayizigidi 20 .. - Ukulungiswa amanani impahla eluhlaza (ekupheleni kwenyanga).

VAT

Ngokusho Art. 171 we Tax Code, abakhokhi bentela ungehlisa inani VAT uma:

• Imikhiqizo uthenge ngemisebenzi yentela, i-kabusha;
• Basuke uyasho;
• kukhona bill kusuka umdayisi.

Cabangela izimo ngenhla ngokumelene izimpahla unbilled.

target ukusetshenziswa

Imikhiqizo okumele kuthengwe nokusebenza zikhokhe intela futhi okungezona intela. Esimweni ngasinye kubalulekile ukuqinisekisa ukuhambisana lokuqala mibandela.

ukuthunyelwa

Uma accounting ukudiliva unbilled eyenziwa ngesisekelo invoyisi TORG-12, inhlangano unelungelo lokuthathwa njengomsulwa VAT on ukuthenga ezifana ezikhokhiswayo. Uma intela ngesikhathi sokuhlolwa ibona lo msebenzi njengoba ayivumelekile, inselelo amalungelo abo kuyoba enkantolo.

Zempikiswano kulesi simo kukhona izimo sokudluliselwa kwezimpahla kumthengi. Uma izimpahla ezithunyelwa ngaleso indawo umphakeli, ke ubophekile ukuba unike (udlule yenethiwekhi) ka lading kumthengi. ukungezwakali kwawo kungabonisa ukuthi asikwazi ubufakazi irisidi inhlangano izinqolobane, asikho isizathu ukuthatha i-VAT.

-invoyisi

Lokucabanga akhawunti zidluliselwa ku-akhawunti nge ukubambezeleka izinyanga eziningana kule ukudiliva non-invoyisiwe. Lokhu kungukuphula Art. 169 we Tax Code. Lithi umhlinzeki ubophekile ukukhipha i-invoyisi zingakapheli izinsuku 5 kusukela ngosuku mpahla noma ukudluliselwa kobunikazi. VAT susa kuphela emva kokuthola-invoyisi, kodwa kubalulekile ukuba ukhethe isikhathi intela. Ngokusho incwadi Ministry of inombolo Ezezimali 253, nokudoswa lingathathwa kuphela esikhathini lapho umthengi lithole invoyisi. Kodwa lezi zindlela kungaba sidonse amehlo iziphathimandla zentela. Khona-ke kubalulekile ukuthi ivikele umbono wenkantolo.

Uma ubheke incwadi evela Ministry of Finance, ngokomthetho lesi simo kungenzeka. Umphakeli esingenhla kufanele lukhombise e usuku idokhumenti July 17, 2015, kodwa umthengi Uzothola i-invoyisi ebulawa 18 kuphela Agasti 2015. VAT susa kuphela ngenyanga Agasti. Ukuze ugweme izinkinga intela, kumele kuqala ukulungiselela idokhumenti eqinisekisa kokuthola-invoyisi ngo-August. Lokhu kungaba imvilophu isitembu, cover incwadi, ukuxhumana log.

Tax on inzuzo

ukudiliva Unbilled ezibhekwa ukulethwa isikhathi lapho umphakeli akanikezanga imibhalo. Lapho kubalwa i-income tax (GMP) Ezinye zalezi zinto, ayikwazi kunakwe. Esikhathini izibonelo okuxoxwe akakaze abone ukuthi izinto lingashajwa ekukhiqizeni ukuthola imibhalo. Kulokhu, isisekelo ukubala NPP inhlangano izindleko kudingeka kucaciswe.

Uma imibhalo zidluliselwa umthengi kuze ukuhanjiswa isimemezelo, indlela ukulungiswa sibalo oyokwenziwa kule oda. Kumila PNP kwehle ngesikhathi lapho izimpahla kwathengiswa. Izindleko eziqondile nezicashile ukuze ukusakaza izincwadi ezibhaliwe off emsebenzini wokukhiqiza izinto. Esimweni sokuqala, izindleko elotshiwe esikhathini lapho ukukhiqizwa isigcwaliseke, kanti owesibili - ngesikhathi kukhululwa kwezimpahla kanye izinto ekukhiqizeni. Uma inhlangano yakho isebenzisa indlela imali, base for the NPP kumele kungancipha uma ukukhiqizwa elingasekho empini ukudiliva non-invoyisiwe. Lokhu kushiwo esihlokweni. 320 we Tax Code.

Uma umphakeli uye walungiselela imibhalo ngemva ukuhanjiswa isimemezelo, inhlangano can (kodwa akuyona bebophekile) ukufaka "utochnenku". Miscalculation ayizange kwaholela ukwehla nenani lentela. Ngenxa ukubaluleka izimpahla unbilled kungenziwa kubonakala esikhathini samanje.

Uma inhlangano yakho isebenzisa PBU 18/02, yavusa umehluko yesikhashana kuzoholela ukwakheka kwempahla intela. Ibhalansi uzodinga ukuze ibonise lezi athunyelwe:

• DT09 KT68 - fa ezimali zentela.
• DT68 KT09 - bhala-off kwempahla intela ngemva ekunciphiseni isisekelo NPP.