Ukudluliselwa Ithemu yentela ngemali engenayo siqu kusukela ethengisa

Ngo-2015, izinguquko ezenziwe kwi-Tax Code mayelana isikhathi sokukhokhwa kwentela yengeniso. Ayenze amandla ngonyaka 01.01.16. Kuyini ngesikhathi ukudluliselwa kwentela yengeniso emholweni nezinye imali eyiphinda?

imibandela emisha

Ngaphansi kwemithetho emisha ukudluliswa term kwentela yengeniso kukhawulwe ngosuku olulandela usuku lokukhokha. Uma ukubala wenziwa izingxenye, efana intela kumele adluliselwe. Lapho kuziwa ukukhokhwa kwemihlomulo ukukhubazeka kanye pay iholide, intela Ukugodla okumele asetshenziswe kungakapheli usuku lokugcina samanje inkomba ngenyanga. Uma inkathi ukudluliselwa kwentela yengeniso luwela ngempelasonto ke inkokhelo edingekayo ukuze afeze ngosuku olulandelayo zokusebenza.

ukubala

Usuku intela Dlulisa 6-PIT kukalwa kusukela kokuthola iholo. Njalo is Suku:

• kokuthola inkokhelo ngokudlulisela imali ku-akhawunti yasebhange noma ngokheshi ngesimo imali;
• Ukukhishwa engenayo ngesimo izimpahla;
• ukuthengwa izibambiso;
• lapho emisela-off senziwa;
• bhala-off ohlulekile ukusikhokha kahle kusukela balance sheet;
• ngenyanga edlule evunyiwe umbiko kusengaphambili ku ukubuya umsebenzi ovela ngomsebenzi;
• usuku lokugcina lwenyanga ngethemu imalimboleko.

Inani ibalwa ye-ejenti kumele kwenziwe isibaluli engenayo lokukhokha komunye oyedwa phezu ukukhokhelwa.

Usuku ukubambelela

Siqu imali yentela engenayo ngesimo imali ebanjwayo ngesikhathi ukukhokhelwa isikhulu. yentela yemali engenayo inikezwe uhlobo noma ngesimo umhlomulo wezezimali kumele ibanjwe nayiphi inkokhelo. Khona-ke inkokhelo kanye nokugcinwa usuku zingahluka. Lugcinwa lemali nesikhathi imali ayikwazi ukuba abangaphezu kuka-50% amaholo.

nosuku lokukhokhela isitolimende

Umnqamulajuqu ukukhokhelwa kwezimali lincike ohlotsheni imali. Ngokusho imithetho jikelele izimali isabelomali kumele atholakale kungakapheli ngosuku olulandela nokukhokhwa kwemali engenayo. Uma umqashi okhokhela iholo Januwari 3 Februwari, usuku kokuthola imali umhla ka 31 Januwari nokugcinwa - 3 Febhuwari nokukhokhwa umnqamulajuqu - 4 Febhuwari.

ISIBONELO 1

Kusukela 19 kuya 25 January 2016 umsebenzi eseholidini. Edayise kakhulu kwaba ngo-January 17 ngenani eliyizinkulungwane ezingamatshumi 10. Hlikihla. Umholo isisebenzi - ruble ayizigidi 45 .. Ngo-January, lapho ayeyisebenzela izinsuku ezingu-10, liye udumo ayizinkulungwane ezingu-30. Hlikihla. (45 \ 15 * 10). Kukhishwa kusukela inkokhelo kungukuthi enikeziwe.

Ngesikhathi usuku yokukhokha iholide kufanele ugcine siqu imali yentela: 10 * 0.13 = 1.3 ayizinkulungwane ruble ..

ukudluliselwa Ithemu yentela ngemali engenayo siqu kusukela ethengisa - Februwari 1 (ngoba Januwari 31 - usuku off).

Personal imali yentela emholweni: 30 * 0.13 = 3.9 ayizinkulungwane ruble ..

Bala kwentela yengeniso kufanele kube 31,01, gcina - endabeni yokukhokha yokudlulisa imali - ngosuku olulandelayo.

intela Advance

Isisebenzi lwenyanga kungenziwa kanyekanye kwenziwe inkokhelo iholidi egula. Yikuphi kulokhu, inqobo umnqamulajuqu ekukhokhweni kwentela? Kungenzeka yini ukuba wenze inkokhelo phansi?

ukudluliselwa Ithemu imali yentela siqu esibhedlela kukhawulwe ngosuku lokugcina lwenyanga lapho inkokhelo yenziwa. Ungadlulisa inani lemali ngaphambili, kodwa hhayi emva kuka ngosuku olubekiwe. Ngokwesibonelo, i-zeholide zomsebenzi iqala Apreli 25 futhi ihlala kuze 15 Meyi. Enqwabelene pay seholidi inani ayizinkulungwane 10. Ruble. Njengoba ligodliwe siqu imali yentela - ruble ayizigidi 1.3 .. Izimali idluliselwe isabelomali Apreli 16. Ngosuku olufanayo lomsebenzi ayizinkulungwane 8.7. Ruble engunyaza. Tax kungenziwa ikhokhwe ngosuku lokukhishwa imali. Advance ukwedlulisela izimali e isabelomali akunakwenzeka. Intela ngeke emalini engenayo umsebenzi. Khokha ke ngezindleko zabo ejenti kungavunyelwe NC (Art. 226). Dlulisa inani kubhekwa njengento ikhokhwe ngephutha futhi engeke ibuye. Advance intela lokukhokha akubhekwa. Uma umqashi isiyephule eside ejwayelekile intela ukudluliswa kwentela yengeniso, omema kusengaphambili lufakwe ohlwini, leyo FTS kungaba uhlolwa isigwebo ezengeziwe.

izinhlawulo

Uma kosuku lokudluliswa iphukile ku 6 PIT-PIT noma okuhloswe lemali okungalungile, umenzeli intela inikezwe kokujeziswa 20% lemali izodluliselwa khona. Ngaphezu kwalokho isigwebo likhokhelwa ngalunye usuku kokulibala, kusukela ngosuku olulandelayo ngemva lomthetho. It is libalwa 1 \ 300 kusukela ngesilinganiso CBR. ukudluliselwa Ithemu yentela ngemali engenayo siqu zingephulwa, hhayi kuphela ngenxa yokuntuleka kwezimali. Uma inhlangano ngokulandelana inkokhelo efanele wakhomba OKATO, intela ingakhokhwa Buda kubhekwe.

ezimweni ezikhethekile

Imithetho emisha, okuyinto kunqunywa usuku lokudluliselwa yentela ngemali engenayo siqu, zibangele okuningi izingxabano. Ake sihlole ngokuningiliziwe.

kwenyanga lokuvala

Umbhali wayevame ukunezela lokhu inkampani ukukhokha amaholo izikhathi 2. Ukukhokha kusengaphambili udluliselwa ngosuku lokugcina lwenyanga. Ukubala kokugcina wenziwa 15 kwesikhathi elilandelayo. Kulokhu, inhlangano okhokhela intela emva ukudluliswa ingxenye yomholo yesibili. Umqashi libhekisela iqiniso lokuthi kwentela yengeniso kumele ubanjwe lapho inkokhelo yokugcina. Kodwa kulokhu, noma ukuhumusha okunjalo nezidingo Code Tax kalungisiswa. Ukukhokha kusengaphambili udluliselwa usuku lokugcina sekubika. Inkampani unomsebenzi ukugcina inani lemali (Art. 223 NC). Ukuhluleka ukwenza njalo kungaholela ukunqunywa izinhlawulo kanye nezinhlawulo ihlolwe ngokuhlanganiswa esifundweni.

ukudluliselwa Ithemu yentela ngemali engenayo siqu kusukela ethengisa

Isisebenzi abekwa 2015. Salary futhi ubuningi pay iholide engunyaza kuphela ngo-2016. Lapho ukukhokhelwa ejenti hhayi agcinwayo PIT. Kulokhu, kumayelana kokuthola izinhlobo ezimbili imali encane yentela.

Phezu kokuthola umkhawulo iholo lokukhokha intela umnqamulajuqu kuyinto usuku lokugcina ukubala kwesikhathi iholo. Uma kobudlelwano emsebenzini seliqediwe ngaphambi kokuphela kwenyanga, ngosuku lokugcina emsebenzini ubhekwa usuku kokuthola iholo. Usuku lokukhokha noma ukudlulisa zangempela kuma-akhawunti iholidi ubuningi ubhekwa okwamanje imali.

Uma imali abayithole engakaze ligodliwe kwentela yengeniso, abantu zemvelo ziye zibopheke ukuba akhokhe intela ngokwakhe futhi zizithobe FTS isimemezelo. Kulokhu, umsebenzi kufanele ahlinzeke intela nezimemezelo ezimbili: iholo futhi isinxephezelo kuphela. ukudluliselwa Ithemu siqu kwentela engenayo severance nokubika - 15 Julayi ngonyaka olandelayo.

ISIBONELO 2

Le nkampani kule nyanga ezikhishwa Prize. Intela kubo sasitholakala ekupheleni kwenyanga - ngosuku Ukukhishwa amaholo abasebenzi. FTS ongalichaza lezi zenzo ukuhlukumeza imigomo yentela yokudlulisa. I-agumenti kungaba ukuthi umvuzo - uhlobo ahlukene lomholo. Akukona ukuthi kwelulwe isikhathi esezingeni ukudluliselwa kwentela yengeniso amaholo. Ukuvikela umbono wabo kungaba ngokusebenzisa izinkantolo, njengoba isiqinisekiso TC kungenziwa enikeziwe, othi umklomelo - umvuzo ikhwalithi umsebenzi okahle, ekhuthaza ukukhiqiza. inkokhelo enjalo kuthathwa njengengxenye yomholo. Intela Kwenziwa ngokuvumelana nezimiso jikelele.

lapho ukufakwa ohlwini

Njengoba wabhekana nayiphi ethemini ukudluliswa intela 6-PIT, ujike yombuzo kanjani futhi kuphi ukuze uthumele izimali.

Siqu kwentela engenayo kumele ikhokhwe endaweni sokubhalisa. Uma inhlangano has a division, intela ikhokhwe ngaso sonke amagatsha. Imali okumele ikhokhwe ukwahlukana, zisuswa emalini imali kwabasebenzi egatsheni. Lawa abantu abenza imisebenzi ezisebenzayo izinkontileka zabasebenzi. Kodwa ukuthi uMnyango ukhokhele abantu imali, ehlotshiswe nge izinkontileka komthetho we-civil. Tax on engenayo abasebenzi enjalo aliyikuhamba kundawo egatsheni.

Uma umsebenzi uye wasebenza ngenyanga eminyangweni eminingana, imali yentela kubalulekile ukuze uthumele nesabelomali endaweni unit ngayinye esekelwe langempela yokusebenza isikhathi. Uma imali endaweni eyodwa amagatsha, lezisekelo sokubalwa le okuhle awekho. Ikhodi engabondli abakubo athwale icala kokunikezwa kwe-oda ukudluliswa kweemali.

Uma inani lentela engaphansi kwe $ 100, ukudluliswa eside yentela ngemali engenayo siqu kule 6-PIT ihamba ngenyanga ezayo. Le mali kuyodingeka bakhokhe, kanye amacala esilandelayo ngenyanga, kodwa hhayi emva kuka 31 Disemba kulo nyaka.

Uma isivumelwano iziqashi inhlangano, ivese iba i-ejenti. On umthwalo ibhizinisi ukubamba futhi ukhokhe intela ku ovamile isisekelo. Njengasendabeni yabase langaphambilini, uma inhlangano has a division ke intela yengeniso kufanele kube igatsha ngawo inkontileka sokuqasha.

perevyplaty Kuphumelele

Overpaid yengeniso intela uyasho maqondana isikweletu kwamanye izintela akunakwenzeka. PIT inhlangano ufeza umenzeli, akusiyo lokukhokha komunye oyedwa. yakheke yemali esalele emuva kanye ngokweqile kumuntu. Kodwa kungenzeka ukubuyela intela overpaid.

6-PIT

Ngoba bonke imali ekhokhelwe ejenti 01/01/16 iqashwe Umbiko 6-PIT. Cabanga indlela yokugcwalisa umbiko ezimweni engavamile. Imiholo zivame kwabasiza izingxenye enyangeni edlule. Njengoba kubonakala embikweni?

Art. 223 Tax Code luthole ukuthi usuku kokuthola iholo wusuku lokugcina lwenyanga kulo enqwabelene. Ake sithi, iholo Februwari sakhokhwa izinombolo 25. Gcwalisa umbiko:

• ikhasi 100 (inkathi yamanje) - 02.28.2016 .;
• ikhasi 110 (pay usuku) - 02.25.2016 .;
• ikhasi 120 (usuku ukudluliswa kweemali kwesabelomali) - 02.26.2016 .;
• kolayini 130 kanye 140 ziboniswa amanani ehambisana.

Lapho intela ngoba nesikhathi sangaphambilini ngokungadingekile lemali ligodliwe ngeke ibuyiselwe ku-akhawunti lokukhokha komunye oyedwa sika. Ukuhlola kufanele ahanjiswe utochnenku 2-PIT, futhi oda imali.

inombolo yereferensi kumele ifane yasekuqaleni futhi uzazala usuku wamanje. Emkhakheni wezingalo isitifiketi enqwabelene, ebanjwayo izintela zaneliswe idatha entsha. Umugqa "Ngokusobala bagodle lemali" uhlala awunalutho.

Ukubuya PIT kwenziwe ngokuvumelana nemithetho lelipelwe e Art. 231 NC. Le nqubo wenziwa izinyanga ezintathu kusukela ngosuku kokuthola isicelo. Ukukhokha okweqile kungenziwa uyasho ngokumelene intela izinkokhelo esizayo yibo bonke abasebenzi, kusukela lapho intela edonswa eholweni ikhokhelwa.

Inqubo kanje. Isisebenzi ubhala sokubuyiselwa imali overpaid kwentela yengeniso. Umqashi unezinsuku ezingama-10 ukuze ufake ne-IRS isicelo sakho. Kulokhu izimali zafundiswa akhawunti yenhlangano. Lindela impendulo evela Federal Tax Service isikhathi eside akudingekile. Kungcono ukukhokha umsebenzi ngezindleko zabo. Ukubambezeleka ukukhokhelwa imali okusongelayo isigwebo enqwabelene ngesilinganiso eyodwa emithathu wokuhamba we CBR Izinga usuku sekwephuzile.

Ngaphezu umbiko udinga ukunikeza sicashunwa irejista imali yentela siqu, izitifiketi, raschetki iphutha ukulungiswa kanye nokukhokhwa imibhalo. Inani imali yentela okufanele ibonakale kuzo umugqa 090 indlela umbiko accrual.