Ukubuya komsebenzi karhulumente ukusuka irhafu; i bokuqonda inkqubo

Ukwenza ezo okanye ezinye izenzo ezibalulekileyo ngokusemthethweni, mhlawumbi ubuncinane kanye ujongene le ngxaki yokusetyenziswa bentlawulo yobhaliso. zonke iimeko ezifuna intlawulo yerhafu onjalo adweliswe kwi-Code Tax. Ngokubanzi, imali kuya kufuneka ukuba uhlawule xa ufuna kwinkonzo karhulumente. Umzekelo isibheno enkundleni.

Noko ke, kukho kwakhona iimeko xa imali zibuyiselwe kuwe. Bonke bephela nazo adweliswe kule Internal Revenue Code. Ukuze ufunde ukwenza njani ukubuya komsebenzi karhulumente ukusuka irhafu, yaye siza kuxubusha ngayo kweli nqaku.

ukuze abhale

Inkqubo jikelele yokusebenza izibalo ze umsebenzi karhulumente isixelela ukuba ukuba abhale ngemfuneko ukubuyela apho uya khona iinkonzo ingxelo. unyango olunjalo kuyimfuneko ukuba athimbe uxwebhu yokuqala, ukulungisa ubunyani kokuhlawula intlawulo nguwe. Le yokuqala kufuneka xa kunokwenzeka ukuba isicelo mbuyiselo yemali ngokupheleleyo. Xa imbuyekezo iikopi inxenye ngokwaneleyo iindleko.

Uzihlawule kakhulu kwaye uqinisekisile ukuba uyibeka ukubuyiselwa umsebenzi karhulumente? Yeyiphi irhafu isicelo, kuxhomekeke kummandla apho igunya, ukubonelelwa ngeenkonzo. Oku kuthetha ukuba ungakwazi ukufumana isicelo kulo mzi, ukuba eya izivumelwano kwingingqi ezikufutshane.

ngaphandle

Njengazo naziphi na ezinye ulawulo, apha kukho ukuxolelwa. Ezi ziquka:

• iinkundla zomthetho;
• INkundla yoMgaqo-siseko we-Russian Federation;
• ihlabathi, isigcawu arbitral.

Xa nayiphina into kwezi imizimba unokuba isicelo sokubuyiselwa mali ngokungeyomfuneko ihlawulwe imali karhulumente, isicelo kufuneka ukuba ingenise igunya mali endaweni kwindawo wenkundla. Kwangaxeshanye, ukongeza ikopi / eyilwayo yokuqala, kufuneka definition kwemfuyo, isigqibo okanye isiqinisekiso inkundla ukuqinisekisa isizathu sokuba imali. Nalapha, siphawula ukuba isicelo kufuneka ubhalele igunya irhafu, nto leyo ulahlekelwa iingxelo sayo iNkundla, hayi indawo apho ingxelo ngokwabo.

Xa umsebenzi karhulumente zingabuyiswa

isigxina State (imali) inokubuyiselwa ngokupheleleyo okanye ngokuyinxenye, kwiimeko ezinjalo:

• xa ihlawulwe ngesantya ngaphezulu kunokuba kuyimfuneko (Isahluko 25.3 kweKhowudi Tax.);
• xa isikhalazo, isicelo / isibheno sele ibuyiselwe umthengisi okanye ekhohlo ngaphandle ingqalelo;
• kwimeko ukwala isenzo nomlando.

Kukho nenye ukhetho xa umsebenzi karhulumente akukho babuyela umhlawuli, kwaye nakubalwa xa ukuphinda-kufakwa ibango okanye omnye amanyathelo omthetho. Ukuze lulungisa mali kufuneka wenze kufunyenwe intlawulo.

Ukubuya komsebenzi karhulumente ukusuka yerhafu wayisa ngaphandle kwimeko apho iingxoxo zenkundla kwi fanela yapheliswa okanye isibheno (ibango) ayizange kuqwalaselwa. Kwimeko apho amaqela kwisivumelwano kwembambano ngokuzithandela phambi kokuba isigqibo umrhumo sum ulamlo ubuyiselwe ngokuyinxenye, kumyinge we-50%. Ukuba amaqela bafikelele kwisivumelwano kule khosi yokwenza isenzo yenkundla, akayi kubuyiselwa intlawulo. Isiqingatha isixa zingabuyiswa kwimeko xa ummi akavumi ngokuzithandela ukuba babhalise ilungelo labo impahla.

Ukubuya komsebenzi karhulumente ukususela irhafu enokwenziwa nakumatyala ezinjalo:

• Umntu ekuhlawuleni imali karhulumente, ukuba angavumi ukuba enze amanyathelo omthetho ukuya mzuzu oko yasungulwa. Umzekelo, ukuba zindwendwele phesheya kuza kufuneka ube nencwadana yokundwendwela. Wena uhlawule intlawulo, kodwa hambo wawa, kwaye yokundwendwela ukwenza ukuba utshintshe ingqondo yakho.
• Umntu othe uhlawule umrhumo, ukuba saliwe amaxwebhu yeembacu.
• Yena waliwe wokufumana yokundwendwela ukuhamba / ukungena / ukusuka kummandla Russia.

Kwiimeko apho abasayi kubuyela

Nangona kunjalo, nceda wazi ukuba ukubuya ihlawulwe yanikelwa irhafu umsebenzi karhulumente akusoloko yenziwe. Kukho iqela lamanyathelo apho kufuneka kubuyiselwe intlawulo asilungiselelwanga nkqu kwimeko apho kungatyalwanga babenikelwe:

• kwaliwe ubhaliso karhulumente umtshato;
• ukuqaliswa naliphi na inani amabala (iinguqu) kwiphepha-ofisi iirejista;
• yokubhalisa Bonisa igama;
• ukuthotyelwa ngokuzithandela kummangalelwa ibango phambi kokuqala kwetyala;
• xa sakhatywa ubhaliso kwamalungelo, encumbrances (iintsilelo) kwipropati;
• intlawulo ehlawulwa iinkonzo iinkonzo zethu zoluntu, akudingeki.

Inkqubo sembuyekezo

Ukungqinelana yesenzo p. 3 weSiqendu 333,40 zeRhafu Code of Russia, kukho inkqubo eqinisekileyo ukubuya komsebenzi karhulumente kwi rhafu. Okokuqala, kufuneka ubhale i isibheno ngonxibelelwano irhafu kwindawo amanyathelo, ebandakanya kuhlawulwe intlawulo. Loo mazwi zinokunikwa iminyaka emithathu ukususela kumhla yokuqokelela (payment) imali engaphezulu.

Kuba kakhulu unyango kuyimfuneko ukuba mabaqhoboshele la maxwebhu alandelayo:

• ukuze nentlawulo (iirisithi) ukuya 'ukuphila' uphawu ebhankini engqina intlawulo;
• ikopi irisithi, ukuba isicelo kuphela isiqingatha semali;
• isiqinisekiso evela enkundleni (isigqibo), isisusa zenzala.

Njengoko kukhankanyiwe ngasentla, urhulumente wenziwe kuphela ukubuyiselwa umsebenzi karhulumente ukusuka irhafu yi isigqibo senkundla, kodwa abenza nto nxamnye iinkonzo elizayo. Uluhlu lwamaxwebhu kule meko kuhlala ingatshintshanga. Kuphela ifomu eyahlukileyo kancinci yesicelo.

Yintoni data kufuneka ibe ingxelo

Kukho ezinye iiyantlukwano kwiqela le-sheet data, ekufuneka equlethwe isicelo lwamaqumrhu ngokwasemzimbeni kunye esemthethweni.

Kuba amaqumrhu asemthethweni:

• (Lwaseburhulumenteni) Igama elifutshane kunye ngokuqinileyo lenkampani;
• idilesi ezinobunyaniso esemthethweni inkampani, ukuba ezi data hayi enye;
• imali ngqo nombolo ezininzi kunye nonobumba (amagama) e engange kunye kopecks;
• iinkcukacha zebhanki inkampani;
• izizathu apho ukubuya efunekayo;
• utyikityo yomlawuli, kunye noshicilelo lwemigudu.

Ukuba imali yerhafu zifune ngamnye:

• igama kunye nefani-sicelo;
• zakhe iinkcukacha idilesi yasekhaya kunye yokundwendwela;
• inombolo ngenxa Umhlawuli kunye zebhanki iinkcukacha ngabanye;
• nezizathu imali;
• ixabiso lembuyekezo (ocoliweyo) ngamazwi kunye namanani (a penny);
• abantu emzimbeni utyikityo.

Isampulu ngokuba ukubhala kancinane, kwaye khuphela ifomu yesicelo sokubuyiselwa imali komsebenzi karhulumente irhafu inokuba kwizibonelelo ezinxulumene.

Senza ilungelo ingxelo

Njengendlela ntetho nawuphi ingxelo ngaphezulu okanye ngaphantsi efanayo kwixesha elizayo kungabi yinto enokufane iguquke, ngaphantsi uqeqesho kunokuba luncedo kuwe kungekuphela nje kule meko.

Okokuqala kuyimfuneko ukuchonga indawo ekusingwa kuyo. Ukuze benze oku, kwikona engasentla ekunene "cap", ukubhala, ngubani ekujongwe eli phepha. Umzekelo, "ivanov izivumelwano I.I" okanye "INkonzo Tax." Umamkeli kuxhomekeke koko kanye uhlawula imali.

Apho kufuneka ukhankanye neenkcukacha zakhe.

Name uxwebhu 'Isicelo ukubuyiselwa imali karhulumente i "ibhalwe ngezantsi kancinane embindini wephepha.

Okokuqala, kufuneka kunikwe izizathu apho ucinge ukuba kufuneka ibuyisele le mali. imixube ngqo inokufumaneka Revenue Code Internal (Art. 333,40, p. 1).

Kwenza akukho mqondo ukubhala kakhulu elide. Isibheno kufuneka ukhankanye undoqo isicelo sakho. Akwanelanga ukuba nje ezimbalwa izivakalisi.

Okubhaliweyo ibonisa isixa ngqo ngawo isicelo ukubuyiselwa imali. Ingabonakala ngolu hlobo: "Nceda qwalasela ithuba ukubuya 398 engange (ezimakhulu mathathu anamanci asithoba anesibhozo) umsebenzi karhulumente bandihlawula iphutha ..."

Kufuneka kwakhona ukuba uchaze kangangoko ngqo kangangoko kunokwenzeka, kuba yintoni uhlobo lwenkonzo uzihlawule gossbor. Oku kuya kwenza ngokukhawuleza ukwenza iitshekhi uze wenze isigqibo esifanelekileyo. Uchazo kufuneka siqulathe zibakala zilandelayo:

• imali iye ihlawulwe;
• nkonzo ungekho;
• imali yemirhumo ziya kubuyiswa ngokuhambelana nomthetho.

Kufuneka ungenise nomhla ngqo xa isicelo kubonelelo ngeenkonzo. Ngoku ke kufuneka ukuba udwelise onke amaxwebhu ukuba uza qhoboshela kwisicelo, ubeke uphawu inani. Ungabhala, umzekelo: "Ukufunyanwa kwentlawulo umsebenzi karhulumente kwi-mali ka-XXX engange apha."

Nantso zonke, esi sicelo ukulungele. Qiniseka ukuba wenze unyango iikopi ezimbini. Yiba abasebenzi abathatha iphepha, wabeka inani uxwebhu ongenayo omnye kubo. Le ngxelo ibhalwe (inani engenayo), sinyamalale njengoko bubungqina obubonakalisa ukuba wawusebenza.

umzekelo

Ukuze ibe akazange abe nayiphi na imiba, makhe kunye benze isicelo yokubuyiswa umsebenzi karhulumente ukusuka irhafu. Ingabonakala into efana nale:

Interdistrict Federal Tax Service of Russia inombolo 8 kummandla Ivanovo

igama elipheleleyo

by Name

ohiala ebhalisa ....

Ingxelo ukubuyiselwa ngokungaphaya (ihlawulwe) imali yokubhalisa

July 8, 2015 iNkundla City of komzi (igama le lali) isigqibo imbuyekezo (ukubuya) ngokungaphaya umsebenzi karhulumente kwi-mali ka-705 (asixhenxe anamanci asixhenxe anantlanu) engange.

Ngenxa ngesigqibo ngasentla zeNkundla City Septemba 14, 2016 wakhupha isigqibo ukubuyela mali federal komsebenzi karhulumente mali (asixhenxe anamanci asixhenxe anantlanu) engange-705 igalelo yi p / n inombolo 44 yomhla Meyi 7, 2015. xa kufakwa ibango.

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OKATO 15273804080

Ngokutsho Art. 333,40 Tax Code of Russia irhafu karhulumente imali lwenziwa kwizicelo efayilini kunye nabasemagunyeni karhulumente iminyaka emi-3 ukususela kumhla intlawulo mali ngasentla.

Ngenxa yoku kulapha ngasentla, ngokusekelwe isenzo yeSiqendu 333,40 yeKhowudi Tax, I ukubuza:

Imali yebhajethi federal isixa ngokupheleleyo intlawulo yobhaliso kwi-mali ka-705 (amakhulu asixhenxe anantlanu) engange, kuhlawulwa p / n inombolo 44 yomhla Meyi 7, 2015. phezu isicelo enkundleni.

igama lokugqibela, igama lokuqala, inombolo utyikityo.

ngokoMthetho

Ngokomthetho, imali egqithisileyo zibuyiselwe kwithuba leminyaka emithathu ukususela kumhla intlawulo yabo. Ukuba ukujongana nalo mba kamva, akukho nto yenzekayo. Kodwa ixesha lokuhlawula umsebenzi karhulumente ukusuka irhafu ngaphantsi kakhulu. Yena ngenyanga ukususela kumhla wokufakwa kwesicelo kuphela. Ukuba, emva kweentsuku 30/31 nina ufumane imali, inkundla kuwiswa isohlwayo. Iya kukuhlawula kwiofisi yerhafu zenzala emva kwexesha.