A edeskini ehloliwe lokho? Imigomo ehhovisi audit

Leli phephandaba kuzoxoxwa ngakho ngokuningiliziwe, okuyinto audit edeskini, imiphi imigomo it landela, sizoveza letibalulekile, isikhathi kanye nendawo. Design futhi isikhalazo imiphumela uyonakwa ekhethekile.

Cameral intela ukubalwa kwezimali

Desk audit - kuyini? Ngaphambi kokuba siphendule lo mbuzo, mangisho amagama ambalwa olujwayelekile mayelana ukubalwa kwezimali kwenziwa iziphathimandla zentela.

Tax lwamabhuku, njengoba izindlela eziphumelelayo lokulawula intela, ingafinyelela isicelo iyunifomu yomthetho emkhakheni intela, ukuhambisana nokunamathela kakhulu lezi kwezinkambiso. Kunezinhlobo ezimbili zama-okuhlolwa:

1. Cameral (CNR).
2. Phuma (GNP).

CNR iphumelela kakhulu kunokuba wena ku-site, njengoba ikuvumela ukufinyelela inombolo enkulu yabakhokhi bentela ngenxa ngokucacile yayo.

Desk audit - kuyini? Yiziphi izinhloso zayo kanye nezimiso ukuthi waqondisa? Okuningi ngalolo ngezansi.

Ethwele CNR ilawulwa kwezinkambiso we Tax Code, izincomo methodical ku nokuqaliswa kwalo kanye amafomu egunyazelwe ukwenza lokhu isheke.

Izinhloso CNR

Yezinjongo eziyinhloko, okuyinto sifinyelele cameral sihlose okuqinisekisa:

1. Control ngokunemba isicelo komthetho intela.
2. Ukuthola kanye nokucindezela amacala intela.
3. Ihlola ukuba semthethweni kwesakhiwo ekukhokheni imangalelwe ezibanjwayo kubonakala esimemezelweni intela.

Ilungelo ukuqhuba edeskini audit kungumsebenzi iziphathimandla zentela Russian.

Izimiso ichaze lokho okushiwo yinkulumo CNR

Izimiso kwamabhuku edeskini bakha eqinisweni ikakhulukazi injongo yawo nokuthi ukuziphatha.

• Hlola iphuzu: isihloko CNR amelwa imibhalo wentela kanye imibhalo aphethwe abahloli.
• Indawo ukuhlolwa: Pnc, ngokungafani GNP, yenziwa ngo ehhovisi lentela, kodwa hhayi kusuka inhlangano ezicwaningiwe.
• Abantu kokuqhuba ukuhlolwa: njengoba kushiwo ngenhla, i-audit siphathiswa izikhulu nge akhethekile. imvume ekhethekile ukuqhuba wokuhlola akudingekile.
• Isikhathi imbozwe ukuhlolwa: esibekiwe esimemezelweni.

Imigomo ehhovisi audit

CNR uqhutshwa zingakapheli izinsuku ezingu 90 kusukela osukwini zokudalula ukuhlolwa noma ukubala. Ekusebenteni, kwencazelo ekuqaleni kosuku test kungaba nzima.

Ngokwesibonelo, ngokuvumelana Tax Code isimemezelo ngeposi usuku kuhanjiswa liyakushunyayelwa usuku eziboniswe isitembu yeposi. Ngakho, uma incwadi ulahleke mail futhi izogcina izinyanga ezingaphezu kwezingu-3, kuvela, inkathi lokuhlolwa ngesikhathi kokuthola wokuhlola iphela?

Kucaca ukwenze FTS, encwadini yakhe, owawuthi isheke ayikwazi ukuqala ngaphambi kokuthola wokuhlola (intela) igunya isimemezelo. Ngakho, usuku kuhanjiswa kuyoba usuku we isinyathelo phezu incwadi, futhi kusukela ngosuku lokuqala kokusebenza kwamabhuku - usuku kokuthola ashiwo bentela.

Irisidi kwemibhalo ngaphakathi CNR

Ukumgangalela Imininingwane njengengxenye CNR kulezi zimo ezilandelayo:

1. Uma kwenzeka ukuthi ngokuhamba ukuqinisekiswa amaphutha, nokushintshashintsha lokufanayo nomehluko phakathi kwe- idatha eziqukethwe isimemezelo ahanjiswe idatha amadokhumenti asekelayo noma ulwazi olutholakala kwabasemthethweni bentela, off-site umnyango ukuhlolwa kungadinga izincazelo abakhokhi bentela noma ukulungisa ezinganembile esimemezelweni okufakiwe.
2. Uma ethulwa wokuhlola ecacisiwe isimemezelo sentela ekhokhwa lingaphansi kuka e primary, umhloli unelungelo lokuthathwa njengomsulwa zifune ukuchazelwa futhi imibhalo efakazela semthethweni ukuncipha okukhulu kangaka.
3. incazelo enjalo yokuphila yayiyoba ukunikeza, uma isifungo kuthiwa ilahlekile. Kuphela kuleli cala, bayoba ezimayelana ubuqiniso nesitatimende ukulahlekelwa.
4. Ngaphezu kwalokho, futhi udinga ukuqinisekisa izinzuzo intela amangalelwe Declaration.
5. Lapho VAT imali umhloli angacela imibhalo ezifakazela ukuba yiqiniso kwalesi izitatimende ebanjwayo.

Amanye amadokhumenti we bentela unelungelo ukucela cha.

Ukubeka imigomo kanye nezinhloso eqondisa kwamabhuku edeskini, elizinikeza abakhokhi bentela, futhi iziphi izici zihlobene kulolu vivinyo, sichaza izinyathelo esemqoka kanye isiqondiso lolu hlobo ukulawula intela, kanye izici design futhi likhange imiphumela yokuhlola.

Izigaba CNR

Evamile, kukhona izigaba eziningana we CNR:

1. Ukwamukelwa isimemezelo kanye nokubhaliswa Ais "intela."
2. Arithmetic nokulawula cameral wathola kusukela ngelanga lesimemezelo.
3. Ukwenza umsebenzi we-ngqo zokulawula ukuqinisekisa idokhumenti okufakiwe.
4. Kwaqedwa CNR.
5. Ukulungiselela CNR Mthetho noma yimuphi omunye umbhalo.

Isiqondiso CNR

Lapho uqhuba umnyango edeskini audit:

1. Ucatsanisa izinkomba ethulwa isimemezelo ngedatha nezimemezelo intela okufanayo nesikhathi sangaphambilini.
2. Ihlaziya izinkomba olunikezwa isimemezelo kanye nezimemezelo nezinye izintela.
3. Uhlaziyo jikelele idatha eziqukethwe mazwi ayebhekiswe kuwo wonke idatha bentela.

A edeskini kwamabhuku. Document okhululayo umphumela

Esimeni ngezimo esephule umthetho ophathelene nezinkampani ezenza izintela kanye nezimali ezibizwayo, uboniswe non-ukukhokhwa kwezintela, understating izindleko izimangalo kwamehlisa noma ukulahlekelwa imali ebanjwayo, emuva kwesikhathi ebesibekiwe nezimemezelo nezinye izigwegwe, kwahilela umuntu Ukuhlolwa Umbiko.

Isenzo kumele kwenziwe zingakapheli izinsuku eziyishumi (abasebenzi) futhi wasayinwa izikhulu ihlola futhi ngqo kulabo maqondana labo isheke kwenziwa.

CNR Mthetho kumele sibandakanye nale mininingwane elandelayo:

1. Usuku nenombolo ye-isenzo.
2. Inishiyali iziqu wabantu kwenziwe isivivinyo.
3. Igama lebhizinisi ezicwaningiwe (okugcwele esifushanisiwe).
4. Usuku kulethwa isimemezelo ukuhlolwa.
5. Inombolo yokubhalisa we isimemezelo.
6. Usuku siqala futhi siphele test.
7. Uhlu zokulawula.
8. izenzakalo Ukhombe intela icala.
9. Ukucwaningwa, aphoyintimenti yesenzo wemfanelo futhi iziphakamiso ukuqeda ukuphulwa.

Zingakapheli izinsuku eziyi-5 umbiko edeskini audit ithunyelwa wentela ezandleni nganoma iyiphi enye indlela.

Uma unikezwa mathupha isenzo akunakwenzeka noma abakhokhi bentela evades kusuka irisidi yayo, bentela uthumela isitifiketi ngeposi.

Ngokusho imithetho jikelele babeka phansi Tax Code, usuku kokuthola insimbi ngu amasheke wentela, kufanele kubhekwe ngosuku 6th kusukela ngosuku isenzo ngeposi. Kodwa kulokhu, ukungaboni ngaso linye ngokuvamile zenzeka umkhuba, ezihlobene yokuthi umuntu uthola isinyathelo okuningi emva umnqamulajuqu, ngakho ulahlekelwa ilungelo ukumelwa by isenzo izizathu zabo. Ngakho-ke, unelungelo kubhekwe ngosuku irisidi ngqo isenzo abakhokhi bentela, okuyinto kuqinisekiswa okuthunyelwe Russian.

Ngemva kwezinsuku ezingu-10 emva kokuthola insimbi VAT cameral amasheke, imali engenayo intela kanye nanoma iziphi ezinye intela, noma kunalokho, imibhalo etholakala ngokuhamba kusebenta kwaso, ekubuyekezweni yinhloko (yiphini lenhloko) ukuhlolwa.

Hlola umuntu ukuba zazise ezicwaningiwe mayelana nini ukuhlolwa izethulo wathola ngesikhathi sokuhlolwa.

Ukungabi bikho umuntu, le ukwaziswa mayelana usuku nendawo sokuhlolwa, akukwazi isizathu ukudluliswa yokucabangela uhlole idethi esiqhutshwa esimweni esinjalo ngaphandle kwakhe.

Uma ukuhlolwa kuyadingeka ukuze bathole ukwaziswa okwengeziwe noma ukuhlola amaqiniso elisanda kutholakala, inhloko wokuhlola kungenzeka banquma ukuqhuba ukulawula dopmeropriyaty intela. lezi zinyathelo cha eqa esikhathini esingangenyanga ikhalenda.

Ngemva kokubukeza izinto test isinqumo sokukhulisa noma ukwala sokushushisa.

Ngakho, siye sabona izigaba futhi izinkomba, ikakhulukazi design yalolu hlobo lokulawula, njengemoto audit edeskini. Yini ezenza zikhange we umbiko wokuhlola futhi kwenzeka kanjani, sibheke esilandelayo.

PlayEND_LINK_TAG audit intela cameral

Uma umuntu alivumelani iziphetho kubonakala eMthethweni, kungenzeka kubhekisela emaqenjini ukuhlolwa izizathu zabo sisonke kulo isenzo noma ezinye amalungiselelo ayo.

Izizathu kumele zithunyelwe ngokubhala kungakapheli inyanga eyodwa ikhalenda kusukela ngosuku kokuthola insimbi.

Izizathu ezibhekwa wentela ezinsukwini ezingu-30 ekhalendeni kokuthola Embikweni wokugcina ekuhlolweni, futhi ngemva kokuyicabangela yi isinqumo.

Isinqumo bentela oyakungena force inyanga eyodwa ngemuva kokuthola kwaso wentela, uma kungenziwanga inselele sesikhalo.

Umuntu alivumelani isinqumo, unelungelo ukuhambisa kungakapheli inyanga isikhalazo kuye, okufanele sithathwe yinkantolo ephakeme ezinsukwini ezingu-30.

Nikeza lo Ngokwesibonelo isinqumo oyakungena force ngosuku ukusayina futhi kungenziwa ukuvusela kuphela enkantolo.

Ngo Ngokwalokho osekushiwo ngenhla, kumele kuphetfwe ukuthi umbuzo kwamabhuku edeskini - okungukuthi, embozwe ngokugcwele.