Ezilawulwayo - kuyinto imithetho ezimali

Ngokuvamile, elithi "ezilungisiwe" lisetshenziswa esimweni lapho umsebenzi usebenzisa amafomu ephelelwe yisikhathi imibhalo, noma ukubhaliswa izitatimende lenkampani mpahla idokhumenti okungafanele.

Kwenzani lokhu izwi kusho

Accountants kanye nezinye izifundiswa kuhlobane ngokuqondile ohlangothini kwezomnotho kwenhlangano, musa njalo ukuqonda incazelo yegama elithi "ngokomthetho". It is a term okusho ukuthi imithetho ezimali (noma ukugcwaliseka yimuphi omunye izinyathelo zomthetho) is ngokucacile yimithetho ye Russian Federation nokulandela kuphoqelekile zonke izinkampani kanye osomabhizinisi, ngaphandle uma umthetho kuboniswe ngenye indlela.

Osomabhizinisi ngokuvamile zisebenzisa accounting lula ukuthi kuhlinzekwe emithethweni kanye ye Tax Code. Lezi izinzuzo enikiwe futhi abantu ababhekwa wahlanganyela emsebenzini ebhizinisi. Kodwa ngezinye izikhathi zikhona izimo lapho izicelo igunya lomphakathi (noma izimfuno ezingemukeleki) ukunikeza umbiko phambili isicelo ngefomu enqunyiwe. Kulesi simo, izikhulu zikahulumeni ubheke ezimali onhlobonhlobo.

Meaning of igama elithi "ezilungisiwe" kusichazamazwi ochazayo sembula elula. Ngenxa ukulungiswa yokubopha izimvu, kwenziwe ngokuvumelana nezimiso eziqinile. Hlobo luni mkhakha womsebenzi noma ngabe thina base bekhuluma, igama elithi "ezilungisiwe" - kusho ukulawulwa nokushukunyiswa saziso. Lokho kubhekwa isihloko has a nohlaka olucacile lomthetho, okuyinto ibophezela wonke amaqembu ukuba inqubo.

Imibhalo namafomu

Ezilawulwayo - kuba yokubopha izimvu, adjustable. Accounting - iqoqo nokubhalisa amaqiniso kwezomnotho (zezimali) inhlangano. Ngakho, accounting ngokomthetho kusho imibhalo okuqhubekayo futhi ungaphazanyiswa yonke imisebenzi yezimali kanye ibhizinisi ibhizinisi ngokuhambisana nomthetho ofanele.

Uma kuziwa ekunikezeni idokhumenti ethile, ireferensi ezimali variable kusho ukuthi umthetho kuwuhlobo ekhethekile lapho idokhumenti kumele inikezwe. Amafomu amadokhumenti nemibiko zokuhlola ezasungulwa RF kaHulumeni. Kodwa iziphathimandla iphoqelekile ukuba inikeze okufunekayo amafomu nezokusigcoba mahhala kubo bonke abantu abanesithakazelo. Uma idokhumenti ayitholakali igunya lomphakathi, ifomu kuzofuneka ukuthi ukucwaninga kuyi-Internet noma izitolo ezikhethekile ukuthengisa ezimali amafomu.

Uhlaka lomthetho

Lowo Mbhalo wangonyaka we main elawula kwamabhuku emininingwane ibhizinisi, uMthetho Federal №402-FZ sangomhla 06.12.2011. Ngaphezu kwalokho, zonke izinhlangano ezidingekayo ukuze ihambisane RF Tax Code, amalungiselelo ku ezimali kanye neminye imithetho yombuso kanye nezinye izenzo zomthetho normative.

ifomu Regimented uma kuziwa ukuhlinzeka idokhumenti ezithile enobunye, ukuthi ivunyiwe ngumuntu Isinqumo ethile kaHulumeni. Esimweni esinjalo, ukusebenzisa nezinye izinhlobo, kuhlanganise akusebenzi akuvumelekile.

kuyadida

Naphezu kwesibalo enkulu nemithetho kule ndawo, ochwepheshe abaningi abavumelani nalokho ulawulwa ezimali. Iqiniso lokuthi abaholi izinhlangano kanye zezomnotho ehola ngaphansi ezimali ngokomthetho ehilela kwemibiko yezimali nokubika intela, okuyinto yaqashiswa emagunyeni isimo amafomu evunywe Uhulumeni waseRussia.

Uhlelo ezimali eRussia wenza ngendlela ukuthi ukulethwa kwemibiko ku amafomu ephelelwe yisikhathi ulinganiswa yokuhluleka yayo ukuhlinzeka. Ngokomthetho it is ngokuphelele walungisiswa accounting ngokomthetho. Lesi ngiso sizatfu sekufa nokuchazwa double ukuthini igama elithi "ngokomthetho ezimali."