Imali, Accounting
Transfer Ixesha yerhafu yengeniso evela ngokuthengisa
Ngowe-2015, utshintsho kwenziwa kwi-Code weRhafu malunga nexesha kwintlawulo yerhafu yengeniso. Ke wangena force ngonyaka 01.01.16. Yintoni na ixesha transfer yerhafu yengeniso kwimivuzo kunye nezinye iingeniso?
amagama amatsha
Phantsi imithetho emitsha ukutshintshwa elide yerhafu yengeniso libe lelona ngosuku olulandelayo umhla wokufumana imivuzo. Ukuba ubalo oluqhutywa iindawo, ezifana irhafu makakhutshwe kwiCEMIS. Xa kufikwa kwintlawulo inzuzo yokukhubazeka kunye iholide imali, irhafu khomiwa kufuneka isetyenziswe lungadlulanga usuku lokugqibela lwenyanga reference yangoku. Ukuba isithuba transfer yerhafu yengeniso luwela ngempelaveki phambili, ngoko ke intlawulo kuyimfuneko ukuze enze Ngosuku olulandelayo.
yokubala
Umhla yerhafu transfer kwi-6-ambelwe ilinganiswa ukusuka yerhafu yengeniso. Leyo Suku:
- kufunyenwe intlawulo ngokuthi kudluliselwe imali kwi-akhawunti yebhanki okanye imali ngohlobo imali;
- kunikezelo yengeniso ngohlobo kwempahla, iinkonzo;
- ukuthengwa izibambiso;
- xa ebekwe-off yenziwa;
- bhala-off kwamatyala amabi ukusuka kuxwebhu lomncono;
- ngenyanga yokugqibela evunyiweyo ingxelo kwangaphambili kwi ukubuya umqeshwa kuhambo ishishini;
- ngomhla wokugqibela enyangeni ngexesha lokuba nemali-mboleko.
Isixa-mali ibalwa yomenzeli kufuneka kwaziwe ukuba ingeniso Mhlawuli phezu Thabitha.
Umhla abambelele
Ingeniso yerhafu yengeniso Personal ngohlobo imali kubanjwa ngexesha segosa Thabitha. Irhafu Yengeniso enikezwe hlobo okanye ngohlobo inzuzo yemali kufuneka zibanjwe nayiphi na intlawulo. Ke iintlawulo kunye nomhla nokugcinwa ingahluka. Zingagcinwa ixesha isixa-mali akakwazi kuba ngaphezu kwe-50% yentlawulo.
umhla wentlawulo
Umhla obekiweyo yokuhlawula kwiNgxowa-mali kuxhomekeke kudidi yengeniso. Ngokutsho imithetho jikelele kwemali-mali kufuneka zifunyanwe ungadlulanga umhla elandelayo intlawulo yengeniso. Ukuba umqeshi uhlawula iholo Januwari 3 Februwari, komhla wokufunyanwa kweemali ithathwa Januwari 31, ubambe - ngoFebruwari-3, kwaye umhla wokugqibela yentlawulo - Februwari 4.
UMZEKELO 1
Ukususela 19 25 Januwari 2016 umqeshwa lowo ekhefini. Ukuthengisa kwaba ngoJanuwari 17 kwi-mali ka-10 amawaka. Thambisani. Kumvuzo womqeshwa - 45 amawaka engange .. NgoJanuwari, apho wayesebenza iintsuku ezili-10, iye babhala-30 amawaka. Thambisani. (45 \ 15 * 10). Utsalo lwemali emvuzweni ezinokunikezelwa.
Xa umhla wentlawulo leholide kufuneka ugcine irhafu yengeniso: 10 * 0.13 = 1.3 amawaka engange ..
transfer Ixesha yerhafu yengeniso ukusuka ukuthengisa - February 1 (kuba Januwari 31 - imini off).
Personal yerhafu yengeniso umvuzo: 30 * 0,13 = 3,9 lamawaka engange ..
Bala irhafu yengeniso kufuneka 31,01, gcina - ekuhlawuleni transfer ingeniso - ngosuku olulandelayo.
tax advance
Umsebenzi wenyanga kube ngaxeshanye kwenziwe intlawulo iholide kunye nabagulayo. Zeziphi kulo mzekelo, yanika osikiweyo lokuhlawula irhafu? Ngaba kunokwenzeka ukuba wenze intlawulo phantsi?
transfer Ixesha irhafu yengeniso esibhedlele kuphela ngosuku lokugqibela lwenyanga apho intlawulo yenziwe. Unga udlulisela isixa irhafu ngaphambili, kodwa hayi emva komhla omiselweyo. Umzekelo, i-ikhefu umqeshwa iqala Aprili 25 yaye sihlala de-15 Meyi. Yayo iholide imali kwi-mali ka-amawaka 10. Engange. Ekubeni akwanqaba irhafu yengeniso - 1.3 amawaka engange .. Iimali kudluliselwa-mali ngomhla wama-16 Apreli. Ngaloo mini umsebenzi 8.7 amawaka. Engange zaye zakhutshwa. ZeRhafu kuhlawulwa ngomhla wokukhutshwa yengeniso. Kwangaphambili ukuba ukutshintshela iimali-mali akunakwenzeka. Le rhafu iya kutsalwa kwi umsebenzi yengeniso. Hlawula kwi arhente yazo ngendleko zakhe aluvumelekanga NC (Art. 226). YokuGqithisela mali ithathwa njengokuba ihlawulwe kakubi yaye ayibuyiswa. yokuhlawula irhafu Advance akujongwa. Ukuba umqeshi luwugqithile kota standard yerhafu transfer irhafu yengeniso, becaphula wekhadi kuluhlu, i-FTS nga kuvavanywa inhlawulo engaphezulu.
nhlawulo
Ukuba umhla we transfer yaphukile 6 NGOBUCHULE-NGOBUCHULE okanye ekujongwe imali engalunganga, i-arhente yerhafu wabelwa isohlwayo ka-20% yesibonelelo semali yezindlu ukuya ukudluliselwa. Ngaphezu isigwebo eso abekwa ityala ngenxa ngosuku ngalunye kokulibazisa, ukuqala ngengomso emva zomthetho. Babalwa njengepesenti 1 \ 300 ukusuka umyinge wokuphelelwa CBR. enokwaphulwa transfer Ixesha irhafu yengeniso, hayi nje kuphela ngenxa yokunqongophala kwemali. Ukuba umbutho ukuze yentlawulo leyo wakhomba ngokuchanekileyo OKATO, irhafu akuhlawulwa Buda ingqalelo.
iimeko ezizodwa
Imithetho ezintsha, leyo ixhomekeke ngomhla transfer yerhafu yengeniso, abangele okuninzi lweempikiswano. Makhe sihlolisise ngokweenkcukacha ezingakumbi.
-Ekupheleni kwenyanga lokuvala
rhoqo inkampani ukuhlawula imivuzo 2 amaxesha. intlawulo ikhutshelwa ngomhla wokugqibela enyangeni. Olubalo lokugqibela wenziwa-15 kwixesha elilandelayo. Kulo mzekelo, umbutho uhlawula irhafu emva kokukhutshelwa kwinxalenye yesibini ye yomvuzo. Umqeshi ibhekisa yokuba irhafu yengeniso kufuneka luqhutywe xa intlawulo lokugqibela. Kodwa kulo mzekelo, nokutolikwa enjalo yeemfuno Code Tax akagwetyelwa. intlawulo ikhutshelwa ngosuku lokugqibela lokunika ingxelo. Le nkampani sinoxanduva ukugcina imali yerhafu (Art. 223 NC). Ukungaphumeleli ukwenza njalo kungakhokelela nokubekwa fayini kunye nezohlwayo kuvavanywa.
transfer Ixesha yerhafu yengeniso evela ngokuthengisa
Umqeshwa agxothwa ngo-2015. Omvuzo kunye pay leholide engasetyenziswayo akhutshwa kuphela ngo-2016. Xa arhente Thabitha hayi igcinwe emhadini. Kulo mzekelo, oko malunga nokufumana iindidi ezimbini yengeniso irhafu.
Ekufumaneni komda lomvuzo umhla yokuhlawula irhafu lusuku lokugqibela ekubaleni isithuba yengeniso. Ukuba ubudlelwane emsebenzini sele igqityiwe phambi kokuphela kwenyanga, ngomhla wokugqibela umsebenzi kucingelwa ukuba umhla zokufumana ingeniso. Umhla wentlawulo okanye ukudluliselwa ngqo kwi-akhawunti zekhefu elingasetyenziswanga kuthathwa ukuba mzuzu yengeniso.
Ukuba iimali ezifunyenweyo akazange uthintelwe irhafu yengeniso, abantu zendalo unyanzelekile ukuba ahlawule irhafu ngokwabo baze bangenise ku FTS isibhengezo. Kulo mzekelo, umqeshwa kufuneka abonelele irhafu izibhengezo ezimbini: imivuzo nembuyekezo kuphela. transfer Ixesha yokuqhawula irhafu yengeniso lobuqu ingxelo - 15 Julayi wonyaka olandelayo.
UMZEKELO 2
Le nkampani kule nyanga esikhutshwe Prize. Irhafu wabo zidweliswe ekupheleni kwenyanga - ngosuku kunikezelo kwemivuzo yabasebenzi. FTS uyakwazi ukuchaza ezi zenzo ukuhlukumeza imigaqo yerhafu transfer. Le ngxoxo kungaba into yokuba umvuzo - uhlobo olwahlukileyo kwemivuzo. Akunamsebenzi ukwandisa ixesha umgangatho transfer yerhafu yengeniso kwimivuzo. Ukuze akhusele ababona ngayo kuba ngokusebenzisa iinkundla kuphela, njengoko inganikezelwa isiqinisekiso TC, ocacisa ukuba ibhaso - umvuzo umgangatho kunye nomsebenzi ngokunyaniseka, ekhuthaza imveliso. intlawulo enjalo ingqalelo njengengxenye yomvuzo. Taxation yenziwa ngokwe imithetho jikelele.
apho kuhlu
Ukuba iyitshinizele noko irhafu transfer elide ka-6-NGOBUCHULE, vula kumbuzo njani yaye phi na ukutshintshela iimali.
Personal yerhafu yengeniso kufuneka ihlawulwe kwindawo yobhaliso. Ukuba umbutho ukwahlulwa, irhafu ihlawulwa kuwo onke amasebe. Umrhumo ekufuneka ihlawulwe ukwahlukana, etsalwa kwingeniso kwabasebenzi kwisebe. Aba bantu abenza imisebenzi zokusebenza kwiimvumelwano zabasebenzi. Kodwa isebe lihlawule abantu ingeniso, ihonjiswe izivumelwano umthetho wobukhaya. Irhafu yengeniso kwabasebenzi iya kugqithiselwa indawo kwesebe.
Ukuba umqeshwa uye wasebenza inyanga kumasebe eziliqela, ingeniso yerhafu oko kuyimfuneko lokutshintshela ibhajethi kwi indawo unit nganye ngokusekelwe ngexesha yokusebenza uqobo. Ukuba imali ihlawulwa kwi indawo yomnye amasebe, neziseko ekubaleni kuhle akakho. Le Code akabakhathalele butyala waphula umyalelo transfer kwemali.
Ukuba isixa irhafu ngaphantsi kwe $ 100, ukutshintshwa elide yerhafu yengeniso kwi-6-NGOBUCHULE ufudukela kwinyanga ezayo. Le mali iza kufuneka ukuba uhlawule, kunye neentlawulo ezayo kwinyanga, kodwa hayi emva kwe-31 Disemba kulo nyaka.
Ukuba isivumelwano sokuqeshisa ukuba umqeshi ngumbutho, iba ngokuzenzekelayo i-arhente. Kwi uxanduva lweshishini lokuyibamba lingayikhuphi uze uhlawule irhafu qho eqhelekileyo. Njengoko kwimeko yangaphambili, ukuba ngaba umbutho ukwahlulwa, ngoko uhlawule irhafu yengeniso kufuneka kwisebe ngayo ikhontrakthi yokuqeshisa.
perevyplaty wadlula
Egqithisileyo yerhafu yengeniso efakwe ngokubhekiselele usemva kwezinye iirhafu akunakwenzeka. umbutho NGOBUCHULE wenza imisebenzi ye-arhente, ayikho le Mhlawuli. Usemva ngentlawulo kwaye overpayment amiliswe evela kumntu. Kodwa kusenokwenzeka ukuba babuyele irhafu egqithisileyo.
6-NGOBUCHULE
Ngokuba yonke imali ehlawulwa arhente irente 01/01/16 Ingxelo 6-emhadini. Cinga indlela yokugcwalisa ifomu ingxelo kwiimeko ezingaqhelekanga. Imivuzo zidla ihlawulwe ngaphandle iinxenye kwinyanga edlulileyo. Njengoko kuboniswa kule ngxelo?
Art. 223 Code Tax yasekwa ukuba mhla wokufunyanwa yomvuzo lusuku lokugqibela lwenyanga apho kuyo kwathiwa ethe yenzeka. Masithi, iholo ngoFebruwari zahlawula amanani-25. Zalisa le ngxelo:
- iphepha 100 (ixesha langoku) - 02.28.2016 .;
- iphepha 110 (imini pay) - 02.25.2016 .;
- iphepha 120 (umhla ukugqithiselwa kwemali kwi-mali) - 02.26.2016 .;
- emigceni 130 no 140 ziboniswa izixa ahambelanayo.
Xa kubalwa i irhafu kwixesha elidlulileyo ngokungeyomfuneko mali kubanjwa ziya kubuyiselwa kwi-akhawunti Mhlawuli yakhe. Uhlolo kufuneka zingeniswe utochnenku 2-NGOBUCHULE, kunye nemali imiyalelo.
inombolo yesalathiso kufuneka utshatise original ubuthwale umhla wangoku. Xa entsimini isiqinisekiso ethe, akwanqaba irhafu uya kuzaliswa data ezintsha. Umgca "Akubuzwa lokuyibamba lingayikhuphi imali" uhlala elambatha.
Return NGOBUCHULE kwenziwa ngokungqinelana nemithetho zicaciswa gca Art. 231 NC. Le nkqubo yenziwa kwiinyanga ezintathu ukususela kumhla wokufunyanwa kwesicelo. Ngokugqithisileyo unako ingabalelwa nxamnye iintlawulo zerhafu elizayo bonke abaqeshwa, ukusuka apho irhafu yengeniso ihlawulwe.
Inkqubo yile ilandelayo. Umqeshwa bhala imbuyiselo egqithisileyo yerhafu yengeniso. Umqeshi kufuneka kwiintsuku ezili-10 ukuya kwifayile kunye IRS nesicelo sakho. Kule meko imali kwi-akhawunti yombutho. Linda impendulo evela Federal weRhafu Service for ixesha elide ayikho imfuneko. Kubhetele ukuba ahlawule umqeshwa ngemali yabo. Ukulibaziseka intlawulo yomvuzo kusongela isohlwayo ethe ngomlinganiselo omnye ezithathu-wokudla CBR umlinganiselo ukuba imini engahlawulwanga.
Ukongeza kule ngxelo kufuneka unikeze sisicatshulwa esithathwe kwirejista yerhafu yengeniso, izatifikethi, imposiso-yalungiswa kunye nentlawulo amaxwebhu raschetki. Isixa imali yerhafu kufuneka ziboniswe kumgca 090 of the ingxelo emtshatweni.
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