Art. 78 Tax Code. Lesikweletu noma imali overpaid izintela, izinhlawulo, inhlawulo, isijeziso

I Tax Code sihlinzekela izinqubo payers walabo noma amanye amacala angase abuyele ngaphansi kwazo lezo zimali overpaid nesabelomali noma isimo overcharged. Ukusetshenziswa kwalo lungelo kumele asetshenziswe ngendlela ehambisana nezinhlinzeko izihloko ezithile ze-Tax Code, ngokukhethekile, 78 79. Eyokuqala ulawula ukuthi ukubuyiselwa kwemali yabakhokhintela futhi offset unswinyo olubhekiswe ukukhokhela samanje izimali overpaid. Isakhiwo lesi sihloko sisikisela isiqondiso enabile imisebenzi efanele ye-Federal Tax Service. Isihloko sesibili icacisa imali yentela algorithm, eyayihunyushwe overcharged. Yiziphi imininingwane okukhulunywa izinqubo? Indlela bentela kutsi basebentise lilungelo labo ukukhokhelwa imali namacala anjalo noma usethe-off?

Ukuqokwa Article 78

Art. 78 Tax Code - umthombo, okuyinto kulawulwa inqubo yokusetha off noma imbuyiselo esisemthethweni izintela nezinye izinkokhelo isabelomali, kuthiwa overpaid ngandlela-thile inhlangano - isakhamuzi noma inhlangano. zimo Okufanayo zingase zimiswe, uma kusetshenziswa imali yabakhokhi bentela uzibalile izintela omningi kunalokho okudingekile noma eqinisweni ezisohlwini lemali isabelomali okwedlula lokho okudingekayo ukuze senze. Kuyoba usizo ukufunda isakhiwo kwe-athikili. 78 Tax Code izinto ngokwehlukile.

isigaba 1

Lo msuka kwe-athikili ye-Tax Code kuhlanganisa amalungiselelo ukusungula ukuthi inani eleqile intela kumele offset ngokumelene nezikweletu zamanje lomuntu noma inhlangano samanje isabelomali nezikweletu, ukubuyiswa kwemali of isikweletu ku ezinye izintela, kanye izikweletu ku izinhlawulo kanye nezinhlawulo noma isimo esibuyiswe e umyalelo wekutsi zibuswa sihloko ezifanele Tax Code. Phambi yobuciko. 78 para. 1 we Tax Code liphinde lithi isethi-off enaleni izintela federal, lesifunda kanye noMasipala izinhlawulo kubo wenziwa ukuhlanganisa nge izinhlobo ezifanayo izibopho kwesabelomali.

isigaba 2

Isigaba se-atikili we Tax Code yesibili unamalungiselelo usethe-off noma imali izintela ngokweqile kumele kwenziwe ngaphansi okuyinto indawo yentela yombuso Izikhungo lendawo kokubhaliswa lokukhokha komunye oyedwa iyunithi, ngaphandle ezinye izimiso kungukuthi kufakwe Tax Code. Isigaba of Art. 78 sihlanganisa ukuma okuthi, ngokuvamile, buyela izinkokhelo eyenziwa ngaphandle incurring yiphi intshisekelo.

Into 3

Isigaba esilandelayo se-atikili kuhlanganisa amalungiselelo lapho Federal Tax Service ngeke ukuxhumana lokukhokha komunye oyedwa nezigameko ngokweqile kwezintela ezithile kanye namanani yalo kungakapheli phezu ukuphelelwa isikhathi izinsuku eziyi-10 ngemuva kokutholakala Ukudluliselwa ezingadingekile. Uma iziphathimandla zentela uyaqiniseka ukuthi ngokweqile empeleni kwenziwe, kodwa basikisela ukuthi kungenzeka, kungaba ukunikela yabakhokhintela afeze yokuqinisekisa ahlangene indices ibalwa ukuze izinkokhelo abafanele.

Into 4

Isigaba of Art. 78 sisungula ukuthi abakhokhi bentela kumele bafake isicelo esibhaliwe intela for ukugcwaliseka ilungelo esizwakalayo ngokweqile njengoba credit ngokumelene nezikweletu zamanje. Lo mbhalo kungaba zithunyelwe ku-elekthronikhi - inqobo nje uma-ke kungenziwa ngemvume kwagcizelela isignesha ofanelekayo electronic, noma ngokusebenzisa i-akhawunti ye-wentela. Isinqumo engxenyeni kufundwa overpayments kwezintela yokutholwa Federal Tax Service kungakapheli umkhawulo esiphelelwe isikhathi izinsuku ezingu-10 ngemva agency uzothola isicelo efanelekile ukusuka isakhamuzi noma inhlangano, noma kusukela ngosuku ukusayinwa yentela yombuso Izikhungo futhi isitifiketi yomkhokhi eqinisekisa ukuqaliswa kwe-yokuqinisekisa ahlangene sekukhokhwe izimali, uma ikhona, olwenziwa.

Into 5

Endinyaneni 5 isihloko uthi ngokweqile njengoba credit ngokumelene nokukhokhwa esikweletu sentela kumele kwenziwe ngokuzimela FTS. Amazwi ezengeziwe intela ngaleyo ndlela kuncike bunqopha iimali ngokuvamile akudingekile. FTS kumele ifeze izimfuneko le ndima Article 78 ngaphakathi esikhathini esiyizinsuku ezingu-10 emva ngokweqile kutholakala, noma kusukela ngosuku ukusayinwa yentela yombuso Izikhungo nesenzo wentela eqinisekisa nokubuyisana ahlangene izinkokhelo. Kwezinye izimo, izihlinzeko ezifanele kwesikhathi kubalwa kusukela ngosuku lokwahlulela, uma ikhona, sathathwa ekubukeni wokulalelwa ngezindaba kwenzinye izingxabano intela.

Isigaba of Art. 78 Tax Code kuhlanganisa amalungiselelo ukusungula ukuthi abakhokhi bentela, naphezu kweqiniso lokuthi lesi senzo akuyona impoqo ngumthetho, futhi unelungelo ukuthi uthumele isicelo, okukhulunywe ngaso ngenhla ku Federal Tax Service. Lokhu kungenziwa, isibonelo, ukusheshisa ukufundwa overpayments ku izinkokhelo esizayo. Kulokhu intela kufanele misa ngokumelene inani lako isikhathi esingeqile izinsuku ezingu-10 ngemuva kokuthola amaphepha avela abakhokhi bentela noma kusukela ngosuku lapho isenzo yokubuyisana ahlangene izinkokhelo isayinwe, kuncike enjalo.

Into 6

Manje ake sicabangele indlela lapho ukubuya overpayments ezenziwe isabelomali. Le nqubo ulawula n. 6, Art. 78 Tax Code. Inani lentela overpaid futhi kufanele ibuyiselwe lokukhokha komunye oyedwa Tax Service eyicela elilotshiwe, elinezibonelo zingase zimiswe elektroniki, inqobo ukuthi lisayinwe isignesha ofanelekayo electronic.

Intela Yesevisi ubophekile ukuba afeze imali yentela kungakapheli inyanga 1 ekwamukelweni isicelo. The izikhundla n. 6, Art. 78 Tax Code liphinde lithi uma umkhokhintela isicelo sokuthi ubuyiselwe imali overpayments e Federal Tax Service, isikweletu, ikakhulukazi labo eyenziwa ikhava. Uma phezu yokukhokha izikweletu uhlala ethile lungabuyiselwa.

Into 7

Ngokusho imithetho n. 7 Art. 78 Tax Code, uhlelo lokusebenza Federal Tax Service, wathumela abakhokhi bentela, okusho ukuba ahambe iyiphi ngokomthetho alulame intela overpaid kungenziwa ihlanganiswe futhi ithunyelwe eHhovisi ingakapheli iminyaka 3 esikhathini lapho inani eleqile zikhokhelwe isabelomali, ngaphandle uma kungenjalo enikeziwe iziqondiso izenzo olufanele emkhakheni izintela nezimali.

Into 8

Ngokuhambisana nto akhuluma ngayo, i-Federal Tax Service uyothatha isinqumo on the isinxephezelo we yisakhamuzi noma inhlangano kwezintela overpaid esikhathini esingeqile izinsuku ezingu-10 ngemva kokuthola Federal Tax Service, noma kusukela ngosuku ukusayinwa Office futhi kuncike nokukhokhwa isenzo intela wekubuyisana - uma ikhona kwenziwa. Ngo-Sec. 8 art. 78 Tax Code futhi uthi ukuze kubuye overpayments okuhambisanayo, esihlelwe ngomumo ngesisekelo isinqumo Intela Yesevisi yokutholwa ukuthi ingakanani isinxephezelo, iqondiswe Federal Tax Service Treasury Federal - Ihhovisi okuyinto yena, wenza izinkokhelo kumfakisicelo ngokuhambisana Isabelomali imithetho Russian Federation .

Into 9

Ngokusho kwezinkambiso n. 9 Article 78 Tax Code, i payers intela aphoqelelwe ukuba wazise isinqumo isethi-off noma imali overpayments kungakhathaliseki ukuthi ukwamukelwa inqubo noma ukwala ukubamba. Eyokuqala noma umsebenzi wesibili kumele kwenziwe kungakapheli isikhathi esingeqile izinsuku ezingu-5, ngemva kokucabanga ngale ndaba. Isaziso Federal Tax Service idluliselwe ikhanda ngokuqinile, abantu zemvelo, abameleli babo ngokumelene irisidi noma ezinye izindlela ezingaba ukuqinisekisa kokuthola ulwazi.

Uma kuziwa nokuxhumana Federal Tax Service kanye iqembu elihlanganisiwe bentela, inani ngokweqile intela okufanele situswe noma ibuyiselwe ephathini wemfanelo inhlangano efanele. Uma isivumelwano lasungulwa isidlulile kokuhlinzwa, ukubuyiselwa kwemali noma isikweletu izindleko ezenziwe ngesicelo inhlangano wemfanelo. Lo msebenzi wenziwa uma phathi necala, kufakwe iqembu ehlanganisiwe, has isikweletu, izinhlawulo kanye nezinye izinkokhelo esabelweni sezimali.

Into 10

Ngokuhambisana nemithetho n. 10 Article 78 Tax Code, lemali elizobuyiselwa noma offset ukwenyuka ukuhlanganisa nge izinga refinancing of Central Bank, uma izibalo kuso phakathi yentela yombuso kanye ne-wentela ngeke lwenteke singakapheli isikhathi esibalulwe e para. 6 isihloko we Tax Code .

Into 11

Ngokusho kwezinkambiso n. 11 Article 78 Tax Code, isakhiwo sendawo uMgcinimafa Federal, okuyinto lucwaningo ukubuya overpayments intela, kumele azise Federal Tax Service, lapho isikhundla lemali empeleni idluliselwe abakhokhi bentela futhi ngezinga elingakanani.

Into 12

Uma isithakazelo okuyinto umphelelisi overpaid iqoqo ngaphansi kwezimiso zoMthetho para. 10 isihloko we Tax Code, umfakisicelo ngeke efakwe ohlwini ngokugcwele, ukuthi FTS esenqumile isinxephezelo izinsalela, okuyinto zibalwa ngokususelwa kosuku lokudluliswa langempela amanani abafanele abakhokhi bentela. Lo msebenzi we-Federal Tax Service kumele liqalise kungakapheli izinsuku 3 kusukela kokuthola ulwazi Federal Treasury ngosuku imali, kanye nenani yalo. Kuyadingeka inkokhelo ukuze FTS, esikhundleni salokho, kufanele uhambise kuMgcinimafa Federal.

Izindima 13 no-14

Ngokuhambisana isigaba 13 se-atikili we Tax Code, setha-off noma isinxephezelo intela overpaid kufanele senziwe ruble Russian. Into 14 sinquma ukusebenzisa imithetho ebekwe sihloko 78 Tax Code, izintela hhayi kuphela kodwa futhi maqondana nezinye izibopho: izinkokhelo kusengaphambili, izinhlawulo, izinhlawulo, amalevi ahlukahlukene. Imithetho efanele ebekwe sihloko 78, kumelwe futhi zisakazwe ngesisekelo kwezinkambiso n. 14 ku intela ejenti, izinhlangano ekukhokheni izimali nesabelomali namalungu loMkhandlu iqembu elihlanganisiwe bentela. Isigaba Article 78 liphinde lithi intela Russian kufanele asebenzise imithetho efanele inqubo yokusetha off noma imali ye-VAT overpaid okuyinto okhokhelwa ngokuhambisana nomthetho.

isigaba 15

Isigaba 15 Art. 78 Tax Code elungisa izinga lapho amaqiniso abonisani isihloko njengoba umnikazi we-mafa isimemezelo esikhethekile, okuyinto uvezwa ngokuhambisana zoMthetho Federal "On the isimemezelo yokuzithandela", futhi ukudluliswa kwempahla enjalo kumnikazi langempela ayikwazi kumelwe ibe isisekelo sokukholelwa ukuqashelwa izimali ezithile nesabelomali eziphindaphindekayo.

Njengoba ulandela imithetho equkethwe yiSigaba 78 soMthetho Tax Code of the Russian Federation, intela Russian uyavuma intela ayisungula yengcebo, overcharged ngenxa accrual we audit intela noma iqiniso lokuzithoba yayo wentela yokuzithandela. Enye simo utshelwa overpayments - izinguquko base intela ngenxa isahlulelo noma oda isakhiwo esiphakeme FTS.

Kungenzeka yini ukuba intela wokubuyiselwa kwemali ngaphansi Article 78 kuya non-izakhamuzi Russian Federation?

bentela abaningi ukhathazekile ngenkinga: ukuthi kubuyiswa izintela overpaid kwesabelomali, non-izakhamuzi Russian Federation? Labo abantu bakwamanye amazwe kubhekwa futhi izakhamuzi Russian abahlala eRussia engaphansi kwengxenye izinsuku ezingu-365. Njengoba isazi izinto art. 78 Tax Code ne imibono, le nqubo kungenzeka. Cabanga umehluko wemisindo nemiqondo yamagama yayo.

Isici esiyinhloko intela ye-non-izakhamizi - abayikhokhela kwentela yengeniso ngesilinganiso 30%, ngesikhathi, ngokuvamile, imali ibalwa ngesilinganiso 13% emali. Isidingo sokubuyela imali efanele ngendlela enqunyiwe yimithetho Art. 78, kungase kube ngenxa ukuzimisela engalungile isimo sentela futhi ukubala yokuphambuka kwentela yengeniso ngesilinganiso 30% esikhundleni sika-13%. Ngo-algorithm jikelele owawuthi isaphulelo wenziwa isabelomali, kulesi simo, okufanayo njengoba kwenzeka nezinye elisekela ukusetshenziswa kule nqubo. Okungukuthi, abangabantwana lokukhokha komunye oyedwa kumele anikeze Federal Tax Service, njengobe kuphakanyiswe n. 6, Art. 78 Tax Code, ukumenyezelwa ngemva - ulinda ukutholwa isinqumo sentela. Kuyasiza cabanga ngendlela lapho kufanele iyawakha.

Indlela ukubhala isicelo sokukhokha intela?

ifomu Isicelo sokubuyiselwa imali esisemthethweni overpayments kusukela isabelomali isimo sisonke enobunye. Ngesikhathi kwesokudla idokhumenti Kufanele ucacise ukuthi oqondiswe kuyena. Ngokuvamile, kuba inhloko yabangamashumi indawo intela abahloli ku ngumasipala lapho bentela isebenzela. Ngakho sibhala. "Inhloko yawo IRS ku okunjalo futhi idolobha noma isifunda enjalo" Okulandelayo kufanele kurekhodwe, okwakuphume kuye isicelo senziwa. Bhala "Kusukela yokuthi". Into elandelayo - ipasipoti isicelo sika idatha (uchungechunge idokhumenti, inombolo yayo, osukwini lokukhishwa, kanye umzimba, lapho idokhumenti ikhishwe). Ifomu lesicelo yentela imali kufanele futhi aqukethe ikheli yokubhalisa wentela - ulungise umugqa ngenzansi. Okulandelayo, bhala maphakathi nekhasi elithi "Isitatimende". Ngezansi usekela esicelweni sakhe esiya yentela yombuso Izikhungo izinkulumo ezinjengezithi "ngokuhambisana para. 6, Art. 78 Tax Code, mayelana nesigameko ngokweqile intela Sicela uthumele imali ngenxa ukubuya ku-akhawunti siqu okunjalo. "

Ngokulandelayo, ukulungisa imininingwane ye-akhawunti yasebhange efanele. Lawa avame: libito lalowo lobhalelwako nalapho, inombolo ye-VAT, Igama lebhange, BIC, umlobeli akhawunti, i-akhawunti yomuntu. Ngezansi sibeka usuku idokhumenti, isignesha nencazelo. Kungase ibukeke sokubuyiselwa imali yentela overpaid? Isampula umthombo kungaba:

Umehluko esitatimendeni elihambisana akunakubangelwa ngaphezu kwakho konke uhlobo izintela, izimali, izinhlawulo kanye nezinye izinhlobo izinkokhelo esabelweni sezimali. Ngokwesibonelo, siqu kwentela engenayo ukubuya, noma, isibonelo, njengoba sibonile ngenhla, i-VAT kungaba kwenziwe.

Izihloko 78 nesigaba 79 Code Tax: ukuthi zihlobana kanjani komunye nomunye?

Kungaphawulwa ukuthi kukhona isihloko okuyinto into efanayo kakhulu Tax Code. 78 - 79 soMthetho Tax Code ke ulawula amanani we kwemali kwe- izintela nezinye izibopho eziye overcharged. Thina ukuhlola enhle kakhulu amaphuzu ayo.

Ngakho, ngo-n. 1 tbsp. 79 wabonisa ukuthi nokuvulwa overpayments kwesabelomali kumele kwenziwe kuphela uma lokhu kwenziwe ngendlela efanele ukuze offset lemali okuhambisanayo esivuna buyiselo okungenzeka isikweletu. Uma uthola ukuthi akekho umuntu, it is kuphela Kulokhu, FTS kuyomelwe awathwale izinqubo ezishiwo yiSigaba 79 soMthetho Tax Code. Ngokuhambisana nemithetho eziqukethwe Sec. 2 tbsp. 79 Tax Code, isinqumo yentela yombuso Izikhungo ukubuyela ngokweqile yentela yomkhokhi kumele kuthathwe kungakapheli isikhathi esingeqile izinsuku ezingu-10 ngemuva kokuthola isicelo yiHhovisi. ezakheke ngokuvamile elifana eyasetshenziswa endabeni ka ukugcwaliseka ilungelo offset izinkokhelo, isimo overpaid.

FNS ukuqaliswa inqubo imali, njengoba ezimweni lapho intela overpaid ubalwa ngokuya nge-Athikili 78, ibambisane uMgcinimafa Federal. Ngakho, ngo-intela ejensi kufanele iqondise oda ukubuyisela amanani efanayo, okuyinto akhiwa ngesisekelo Federal Tax Service izixazululo. Isicelo imali imali ngokweqile, bentela Ungahambisa FTS enyangeni 1 esikhathini lapho esazi lokuthi kukhona overpayments esabelweni sezimali.

Kwezinye izimo, ilungelo ukusebenzisa nokukhokhwa isinxephezelo afanele izikhonzi izimali kuyadingeka ukufakazela enkantolo. Isitatimende kwesimangalo, isihloko okuyinto - isiqinisekiso ngezizathu zomthetho intela sokubuyisela singenziwa isikhathi iminyaka 3 kusukela ngosuku ukuthola we ngaphezu kwentengo wentela Empeleni.

Iqiniso lokuthi isabelomali - overpaid intela, Federal Tax Service kumele yazise bebodwa, njengoba kulandela kusukela imithetho isigaba 4 Art .. 79 Tax Code, isihloko nezibopho isabelomali isikhathi esingeqile izinsuku ezingu-10 ngemva kokuba sekwenzekile olufanele ukuze ifakwe.

Inani lentela ekhokhwa isabelomali phezu usayizi oyifunayo, kumele izobuyiselwa kofaka isicelo, esekelwe kwezinkambiso n. 4 tbsp. 79 Tax Code, kungakadluli 1 inyanga kusukela ngosuku isicelo Federal Tax Service ngendlela enqunyiwe. Futhi, kwezinye izimo, okwedlula inzalo yayo amafa ukuhlanganisa ne Inkomba refinancing ngesilinganiso Central Bank.

Uma isihloko ngokubambisana neNhlangano yentela yombuso Service - izinkampani iqembu uhlanganiswa, uyabuya intela-akhawunti ye ilungu loMkhandlu inhlangano.

Isakhiwo sendawo uMgcinimafa Federal kufanele azise Federal Tax Service izinkokhelo abakhokhi bentela, njengoba kunjalo nenqubo offset intela ngokweqile ngaphansi Article 78 Tax Code.