Isohlwayo yokungeniswa kade kwisibhengezo. Isohlwayo kukuziswa kwee-ukubuya VAT

Namhlanje kukho izixhobo ezininzi enokusetyenziswa Accountant. Noko ke, xa kusenziwa kukho iingxaki ukusebenza nemeko yomntu, indlela ezahlukeneyo sokungalindelekanga ezikhokelela nokwaphulwa neemfuno Code Tax. Ngako oko, ukungaphumeleli ukuthobela iimfuno zemithetho kubandakanya ukusetyenziswa kwezinto abenzi ngesohlwayo. Enye yazo isohlwayo lonikezelo emva kwexesha kwisibhengezo.

base olumisiweyo

Kumhlathi wokuqala kweli nqaku. 119 NK efakiweyo omhle yokungeniswa kade kwisibhengezo. Le ukuhlukunyezwa ithathwa ukuba eqhelekileyo kakhulu. Njengoko izohlwayo subject singabalelwa isohlwayo wolawulo-mali ka-5% imali engekahlawulwa, njengoko kuchaziwe ingxelo. Isohlwayo kukuziswa kwee-sibhengezo iya kuhlawuliswa nyanga nganye ngokupheleleyo okanye ngokuyinxenye umhla ezimiselwe kokungeniswa kwazo. IXesha ekuPhulukenwe nalo ayikwazi kuba ngaphezu kwe-30% aloo mali, kodwa kungabi ngaphantsi kwe eliwaka. P. Ukongeza, uxanduva inikwa yi-Code Administrative. Ngokukodwa, ngokutsho inqaku. 15.5 Isohlwayo kukuziswa kwee-isibhengezo akumiselweyo namagosa. ubungakanani bayo 300-500 p.

ngaphandle

I uthi kuzo zonke ityala esifundo enemvume ngenxa yokuhlutha osikiweyo. Ngenxa yoko, ngenxa nezibhengezo abafumaneka BAC Resolution plenary № 57, ukulawula umzimba (FTS) likhuphe ingcaciso yayo. Bona, ingakumbi, wathi ukuba osikiweyo yephule yokungeniswa kwamaxwebhu ngexesha lokunika ingxelo, ukusetyenziswa Art. NC 119 ayilunganga. Ngoko ke, umzekelo, asikwazi kubalelwa ukuhlawula kukuziswa kwee-declaration yerhafu yengeniso kwiikota yokuqala, eyesibini, neyesithathu. Naye akayi kuhlawuliswa iinyanga ezithile - ukususela 1 ukuya th 11. Ukongeza, awukwazi iwise isohlwayo ngenxa yokungeniswa kade isibhengezo kwerhafu yepropathi malunga neentlawulo kwangaphambili.

Explained

Njengoko isiseko non ukwayo kuphuma FTS Letter № CA-4-7 / 16692. Kuyo, ingakumbi, ithi loo zobuciko. 58 (p. 3) NC umisela ukuba ikhowudi ingafakwa yombane intlawulo. Umsebenzi yokugxothwa yabo zicingeleka lwenziwa ngendlela efanayo njengoko okuhlawula imali yerhafu. Ukungaphumeleli ukuthobela imiqathango yenkqubela ukugxothwa ayikwazi kuqwalaselwa njengesiseko uxanduva waphula i-Code Tax. Art. 119 iyasetyenziswa, ukuba kubekho ukungeniswa mbilini ngobhengezo zerhafu. Le isohlwayo ngoko umiselwe ingxelo ukusilela lonke ixesha, kunokuba iinxalenye zayo ngamnye. FTS ucacisa ukuba Art. 119 asibandakanyi izenzo zibonakaliswa elingaphesheya elisikelwe ukungeniswa kwi iintlawulo kwangaphambili, enoba indlela ezibizwa ngayo amaxwebhu Tax Code izahluko.

Art. 126 NC

It efakwe omhle ukufakwa emva amaxwebhu okanye ezinye iinkcukacha ezichazwe kule Khowudi kunye nezinye izenzo zomthetho ukuba isenzo akukho bungqina iintanda ekubhekiselwe kuzo Art. 129,4 119 kweKhowudi Tax. ubukhulu collection - 200 p. kunye ukungaphumeleli nganye xwebhu. Xa les ngenxa uhlobo izatifikethi umhla 2-NGOBUCHULE kwakhona isicelo vutshila. 126. Oko kukuthi, ukuba iphepha ngalinye kwakhona kuya kufuneka ukuba uhlawule imali engange-200.

into ebaluleke

Xa ukungeniswa kade kokuvakaliswa f. 3-NGOBUCHULE xa Mhlawuli ekhuthaza abantu zendalo, oko kubalelwa kwenhlawulo phantsi Art. 119 NC. Kulo mzekelo, unobangela othathwe abe nokuba imali encinci, awanyakazela ngayo arhente balibala ukugcina intlawulo kunyanzelekile ukuba le mali. Kule meko iya kuba ezingabalulekanga ngokupheleleyo, lingamazanga ngokwayo linakho ukuba. kufuneka arhente Tax azise nakwenzeka nokugcina abantu zemvelo kakhulu kunye nokuhlola. Kodwa asingabo bonke loo nto. Ngokutsho kumhlathana 4 kumhlathi 1 Art. 228 abemi NK abafumana enye ingeniso ethe na uthintelwe irhafu yengeniso, kufuneka wenze ukubala kunye nentlawulo ngokungqinelana isixa-mali sengeniso enjalo. Into yokuba nkqu Mhlawuli kodwa engazi ukuba sinoxanduva enjalo ngentla apha akumkhululi kuye uxanduva.

incwadi Finance

Isibakala sokuba ekuqaleni, nkqu owaye esazi ukuba umele ukwenza nayiphi notsalo ingeniso yabo kubalelwa omhle, oko kubonisa ingcaciso yoMphathiswa wezeMali. Ngokukodwa, i-Ofisi yoMphathiswa wezeMali uthi phantsi Art. 226 (p. 4) Irhafu, i-arhente irhafu linyanzelekile ukuba lokuyibamba lingayikhuphi imali yerhafu ebalwe ngqo ukusuka Mhlawuli sengeniso kwi eyona intlawulo yabo. Qh. 5 inqaku elifanayo lichaza ukuba xa kwimeko ukusilela ukwenza lo mbandela kufuneka nyanga hayi emva kwe omnye ukususela kumhla ukugqitywa kwethuba apho ezi meko ziye zenzeka, ukuze axele oko ngembalelwano abantu bemvelo (obuso ingeniso ubambe) kunye negunya nolawulo ( FNS). Umthwalo ekubaleni kunye nokuhlawulwa kwerhafu yengeniso, kwakunye nokungeniswa kwisibhengezo amanga Mhlawuli.

zingabanjwa

Ukuze zikwazi ukutsala kanye umntu abafumene ingeniso FTS noxanduva kufuneka ubonise ukuba lolungiso yenzekile. Umzimba abaziisuphavayiza kufuneka lento phandle ngenxa naziphi na iimfuno izenzo / ezingenziwanga azizange zifezekiseke. In Art. 109 Code Tax ibonelela ukuba akukho tyala isifundo yemposiso oko ngeke ithweswe ityala. In Art. 111 NC wabeka iimeko usebenza phantsi wena ukhoyo. 109. Oku kuthetha ukuba xa Mhlawuli wazisiwe-arhente nakwenzeka ukwenza abambe, ngoko ke umbuzo kwesigwebo iyatyhilwa kuthathelwa ingqalelo ityala lakhe.

iimeko precluding

Le Umhlawuli zingophula nemimiselo ngenxa lo mthetho:

1. Force majeure, iintlekele zemvelo kunye nezinye ezingxamisekileyo.
2. Hlala kwimeko apho kwisifundo ayikwazanga wakuqonda ukuziphatha okanye ukulawula izenzo zakhe, ngenxa yokugula.
3. Iinguqulelo ingcaciso ebhalwe kwi ekubaleni kunye iintlawulo zemirhumo mandatory okanye ngenxa yezinye iimeko ezibandakanya ukusetyenziswa kwezibonelelo Code Tax, awayinikwayo kumxholo buqu (okanye banawo inani elingenammiselo labantu) FTS okanye namanye amaqumrhu ogunyazisiweyo ngaphakathi nobuchule babo.
4. Ezinye iimeko ezinokuthi ingqalelo ngugunyaziwe irhafu okanye inkundla, njengoko ngaphandle ityala.

Olu luhlu, phezu kwazo phambi kuyo ngokomhlathi 4, ingqalelo ngamagosa ezininzi alupheli. Kulo mba, berhafu wasilela bangenise isibhengezo f. 3-NGOBUCHULE, walihlawulisa ngenxa yokuba ngokungazi umthetho akumkhululi yemfanelo. Kwiimeko ezinjalo, iingcali Sicebisa becela isiqinisekiso kwezindlu-2 ukusuka nkampani, intlawulo umvuzo okanye enye ingeniso. Le data eya kubakho kweli xwebhu, oko kuya kubonakala ukuba ngaba irhafu kubanjwa kwezi iirisithi.

EUND

Isibhengezo eyodwa iya abo abalingwa ngexesha serhafu, kwakungekho intshukumo kwi-akhawunti. Kulo mzekelo, ayikho kuphela kwingeniso kodwa iindleko. Ukuba, ke, kwafunyaniswa ukuba inkampani wenziwe intengiselwano yeshishini, njenge iimveliso eenqanawa, kubalulekile ukungenisa amaxwebhu ehlaziyiweyo emva ingxelo.

Kodwa ngamanye amaxesha igunya zokusuphavayiza akazamkeli iinkcazo, besithi ukubonisa zaseprayimari. Kwiimeko ezinjalo, i-FTS nga ibalele isohlwayo ngenxa kukuziswa kwee-ukubuya VAT. Njengoko kuchaziwe igunya umzekelo EUND olunikwe ngokungqinelana nomhlathi 2, umhlathi 2 tbsp. 80 NK. Ukuba inkampani akafuni ukwenza i operation, ngenxa yokuba apho kukho nokungena kwemali kwii-akhawunti zebhanki okanye ngesandla, oko unelungelo endaweni returns irhafu ngamnye ukuba angenise lula (enye). Xa efumanise into yokubizwa kweerhafu ngenxa xesha, owasiwa iingxelo, lo Mhlawuli kufika umsebenzi ukuhlomela amaxwebhu ze ulingenise kwi-nkqubo ibonelelwe Art. 81. Ukuba isifundo senziwa, ngoko ke asikwazi awusayi kubalelwa ukuhlawula kukuziswa kwee-ukubuya VAT. ingxelo enjalo iya kuqwalaselwa esulungekisiweyo.

ngokoMthetho

Ngaphezu kwityala eyodwa ingqalelo xa ayikwazi awusayi kubalelwa ukuhlawula kukuziswa kwee-ukubuya VAT. Ngo-2015, ubukhulu nezohlwayo ayikhange naluphi na utshintsho. Umthetho, Noko ke, libeka elibekiweyo, emva koko loo mali ukwandisa. Umzekelo, isohlwayo kukuziswa kwee-imbuyekezo VAT yi-5% yemali yokuqokelela kubalelwa ngo-2015, kodwa engange hayi ngaphantsi kwe 1000. Eli xabiso umiselwe izifundo abaye babengekho ukuya kwiintsuku 180 ukusuka kumhla wokwenziwa kwengxelo. Eli umda ixesha umiselwe ezinye izityholo. Umzekelo, isohlwayo kukuziswa kwee-returns inkqubo yerhafu olulula 2014 nayo yaba kwi-5% yesixa kubalelwa kuthi, kodwa hayi engange ngaphantsi kwe 1000. Ukuba Umhlawuli akuthethi angenise amaxwebhu iintsuku ezingaphezu kwe-180, ngokuphawulekayo ipesenteji uchatha. Le nkqubo kwakhona usebenza kwingqokelela nganye singabalelwa mntwini. Umzekelo, isohlwayo kukuziswa kwee-isibhengezo ngerhafu zokuhamba iya kuba-30% yemali iminikelo. Kwakhona izohlwayo ubungakanani akayi kufuneka ibe ngaphantsi kwe-1 amawaka. P.

Ngaba kunokwenzeka ukunciphisa ukwayo?

Umthetho ubonelela amatyala xa Mhlawuli ukuze inciphise inani le isohlwayo. Bona asibeka Art. 114 NC. Umzekelo, isohlwayo ebulungiseni ngenxa kukuziswa kwee-Declaration of rhafu komhlaba. FTS, njengokuba umthetho, nguye Mhlawuli kwesaziso. Isifundo kuhlolwa udibana isenzo nxamnye utyikityo. Emva kokuba Umhlawuli utyikitye uxwebhu, uye iiveki ezimbini ukuze angenise isicelo ekunciphiseni ubungakanani singabalelwa mntwini.

iimeko ezenza kube

Isohlwayo kukuziswa kwee-VAT isibhengezo ngo-2013, kungancitshiswa ubuncinane kabini njengoko 2016. Le h. 1 tbsp. kusebenza 112 Le miqathango ilandelayo:

1. yomkhaya esindayo okanye iimeko zobuqu.
2. Ekwenzeni ukunyhashwa phantsi kwempembelelo yesinyanzelo okanye ngozi ngokunxulumene inkonzo, izinto okanye enye ukuxhomekeka.
3. Imeko enzima zemali umhlawuli, ngubani ezinkundleni.
4. Ezinye izimo ukuba lamkelwe enkundleni njengoko onciphisayo okanye FTS.

Ziziphi izinto kuthiwa wokugqibela? Ngokomzekelo, kwiimeko ezininzi eziqhelekileyo ezinciphisa isohlwayo kukuziswa kwee-Declaration on UTII 2014, baba:

1. Ekwenzeni ukuhlukunyezwa yokuqala Code Tax.
2. Ubukho sifundo oxhomekeke. Ezi ziquka abantwana ngaphandle abantwana abangaphantsi kweminyaka engama-23 ubudala ukuba abalufunda yexesha elizeleyo.

Ezi meko kakhulu elikhankanyiweyo, ayanda amathuba ukuba isibalo kwezohlwayo kuya kuncipha ngaphezu kwesiqingatha. Ngokomzekelo, xa kusenziwa kukho iimeko ezininzi apho isohlwayo yehliswa amaxesha 4.

amanye amanyathelo

Ukongeza isohlwayo semali -ofisi yerhafu freeze-akhawunti yebhanki sifundo. Loo ithuba inikwa FNS ngokungqinelana ne Art. 76 NK. Qh. 3 inqaku elifanayo umisela ilungelo lokuhlola lokunqumamisa imisebenzi ngee-akhawunti ye-Mhlawuli lebhanki, ukuba isibhengezo olungekangeniswa iintsuku ezili-10 emva komhla oxelwe mithetho. Kufuneka ke ukuba i-akhawunti ukuvimbile zonke iintengiselwano debit. Oko kukuthi, unako ukudlulisela imali.

Kunye nale mthetho umisela izohlwayo imali evela kumtyali. igunya Fine yerhafu kubalelwa kuthi, ukwisigaba wesithathu. Isigqibo ukucima i lock kufuneka kwenziwe ungadlulanga usuku olu-1 emva kokungeniswa kwisibhengezo.

etshisa ibunzi

Kule Art hlelo entsha. 119 Code Tax yasekwa ukuba isohlwayo ngenxa yokungeniswa kade kwisibhengezo ibalwa ukusuka imali yerhafu ayikahlawulwa kwixesha elichazwe ngumthetho. Eli lungiselelo kwinqaku enye zilahlekile, nto leyo eyabangela ukuba imbambano. Akucaci ukungaphithizeli ixesha kufuneka ukumisela izohlwayo - ngomhla kwexesha lokugqiba okanye iingxelo yokufayilisha elililo. Ukuba irhafu sele zihlawulwe ngokupheleleyo, kodwa isifungo asityikitywanga ayiqeshileyo, ngoko isohlwayo uya kuba 1000 engange. Ukuba yinxalenye mali sele itsaliwe, isixa isohlwayo umiselwa umahluko phakathi kwimali ihlawulwe kwaye awusayi kubalelwa yokuhlawula esisinyanzelo.

isiphelo

Umthetho werhafu ebekwe kakhulu ngokucacileyo nexesha yokungeniswa kwisibhengezo. loo mgaqo ngokungqongqo kunxulumene yokuba iminikelo olusisinyanzelo abantu kunye amaqumrhu asemthethweni akhawunti ukuba isabelo esikhulu semali. Ngako oko, urhulumente ufuna ukuqinisekisa ulawulo olululo ukufaneleka iirisithi. Nokuhlukunyezwa, njengoko kubonakala ukusuka nqaku, akanakuba okubangelwa kwiimeko ezahlukeneyo. Umthetho, Kakade, ubonelela kubarhafi okanye ukuba kungenzeka yokunciphisa izohlwayo. Ukongeza kule Khowudi simisela nenani lamaxanduva ukuba imizimba zokusuphavayiza. Kodwa njengokuba kusenziwa ibonisa, kaninzi iimeko azithathelwa ngqalelo. Kulo mba, kungcono ukwenza lonke ixesha: indlela yokuhlawula irhafu, kwaye ukuba angenise iingxelo kuso. Kulo mzekelo, apho kuya kubakho nezilingo neengxaki.