Iyini isigwebo sokuhluleka ukuhambisa ukubuyiswa kwentela?

Ikhodi Yentela yeRussian Federation ibeka ezinkampanini umthwalo wokuhambisa ukubika komzimba, uma kunikezwe emthethweni ofanelekile. Umkhokheli uthumela imibhalo ekuhlolweni endaweni yokubhalisa. I-NC inesibopho sokungathumeleli isimemezelo.

Ulwazi jikelele ngokubika

Lesi simemezelo yisitatimende esibhaliwe somkhokhi mayelana nezinhloso zokukhokhiswa intela, izimali ezitholiwe kanye nezindleko ezithintekayo. Kulo dokhumenti, isihloko sibuye sichaze ulwazi mayelana nomthombo wokuthola izimali, izinzuzo, isisekelo, inani elibalwe lokukhokha okudingekayo kwisabelomali noma olunye ulwazi olwenza njengesisekelo sokubala nokukhokha imali. Le ncazelo ikhona ku-Art. I-TC engu-80. Ikhodi Yentela yeRussia Federation ibeka ukuthunyelwa kwama-akhawunti ngokukhokha okuzokhokhwa kwisabelomali, ngaphandle uma kungenjalo okushiwo emthethweni.

Art. 119 TC

Ngokuhambisana nesigatshana sesi-6 se-Article 80, lesi simemezelo sithunyelwa kumphathi wentela ngaphakathi kwemingcele eyenziwe ngumthetho. Ukuhluleka ukuhambisana nale mfuneko kungukuphulwa. Ukuhluleka ukuhambisa isimemezelo ngesikhathi sokukhokha kungasetshenziswa ubuciko. 119 TC. Ngesikhathi esifanayo, kufanele kukhunjulwe ukuthi ukukhokhwa kwemali ekhokhwayo yokukhokha kwisabelomali akuyikukhulula lesi sihloko ekujezisweni kokungahambisani nenqubo esungulwe. Lokhu kusho ukuthi uma kwenzeka ukukhokhwa kwemali ekhokhwayo, lesi sanction ngeke sinqunywe ngemali encane. Inani lalo lizobalwa ngenani lemali ekhokhwayo echazwe kuma-akhawunti.

Yiziphi izinhlawulo ekuhlolweni kwentela ezihlinzekwa ngezihloko?

Izigwebo ezibhekene nabakhokhi abaphula inqubo yokuthumela imibiko emzimbeni wokulawula zihlinzekwe kuzindima 1 no-2 ze-Art. 119. Isijeziso sokuhluleka ukuletha ukubuyiswa kwentela endaweni yokubhaliswa kwalesi sifundo ngu-5% wemali yokukhokhwa okufanele ikhokhwe (inkokhelo) kwisabelomali futhi ichaziwe kulo mbhalo. Ukushaja kwenziwa ngenyanga ngayinye egcwele noma engaphelele kusukela ngosuku olunikezwe ukuthunyelwa kwama-akhawunti. Ngesikhathi esifanayo, inhlawulo yokuhluleka ukuhambisa ukubuyiswa kwentela ayikwazi ukuba ngaphezulu kwama-30% wemali ebalwe, kodwa hhayi ngaphansi kwe-ruble ayi-100. Le nqubo ibhekwa evamile kubo bonke abakhokha. Art. I-119 ye-TC iphinde inikezele ngezinyathelo ezengeziwe zokwephula inqubo yokubika. Ngokuyinhloko, inhlawulo yokubuyela intela ingaba ngu-30% wemali yokukhokha, uma ngabe isihloko asihambanga amadokhumenti ezinsukwini ezingaphezu kuka-180. Ngosuku olubekwe emthethweni. Ngesikhathi esifanayo, kusukela ezinsukwini ezingu-181, u-10% weqoqo, okukhonjisiwe kuma-akhawunti, uzoqoqwa kuwo ngenyanga ngayinye (engaphelele noma egcwele).

Izinkanyezi

Isijeziso semali sokuhluleka ukuletha ukubuyiswa kwentela ngesikhathi kanye nenani elikhokhwayo lokukhokha elivumelekile elingabonakali lizonqunywa ngokuhambisana nenani elikhokhwayo, futhi kungabonakali ngokungalungile kuma-akhawunti. Le ndaba kufanele futhi ikhumbule ukuthi uma kwenzeka ukuthi imali yokuhlala indawo ihlale ikhona, inhlangano igcina isibopho sokuhambisa imibhalo. Encwadini yokwazisa ye- Presidium ye-Supreme Arbitration Court No. 71 ka-2003 kuthiwa ukungabikho komkhokhi ekupheleni kwesikhathi esithile semali ekhokhwayo akusikho kuye kumsiza ukuba akwazi ukuhlanganisa nokunikeza ama-akhawunti. Ngakho-ke, isijeziso sokuhluleka ukuhambisa ukubuyiswa kwentela sizohlolwa ngaphandle kwemiphumela yokubala.

Izimo ezimbi

Ngokwenza njalo, lo mbuzo uvame ukuvela: ingabe umzimba olawulayo unelungelo lokukhulisa inani lokubuyisela lapho kuphulwa ngokuphindaphindiwe kwenqubo yokubika? Impendulo yayo iqukethwe esigabeni 2 soMbono. 112. Kusho ukuthi, phambi kwesimo esinikezwe esigabeni 4 se-Art. 114, isijeziso sokuhluleka ukuletha ukubuyiswa kwentela senyuke ngo-100%. Esigabeni 2 se-Art. 112 isimo esicindezelayo sesisungulwe - ikhomishana yokwephulwa komuntu okuye kwasetshenziswa izigwegwe ngaphambi kwecala elifanayo. Isigaba 3 salesi simiso siqukethe inkomba yokunciphisa ukuletha ubulungiswa. Ngakho-ke, inani eliphindwe kabili lingatholakala uma izinyanga ezingu-12 zingadluli kusukela ngosuku lokujeziswa kokuqala. Izimo ezithuthukisa noma ezinciphisa umthwalo wemfanelo zisungulwe yigunya lesikweletu noma inkantolo futhi zicatshangelwa uma zisetshenziswa. Ngakho, ngokuhambisana nalokhu okushiwo, igunya lokuphatha linelungelo lokubuyisela inani lemali ngokuphindwe kabili.

Ukuhlukana kokuphulwa

Ngokuvamile kunombuzo wokusemthethweni wokusungula isigwebo sezimali sokuhluleka ukukhokha, hhayi ukuhluleka ukuhambisa isimemezelo se-VAT noma ezinye izinkokhelo ezigunyaziwe. Kumele kuqashelwe ukuthi inqubo yokufaka izigwegwe ezimweni ezinjalo ihlukahluka. Ukuhlelwa kwezidingo kanye nosuku lokulawula lokuqondiswa kokukhokha, imithetho kanye nendlela yokugcwalisa ilawulwa ubuciko. I-TC engu-80. Isihloko esifanayo sisebenza kulesi simemezelo. Noma kunjalo, le migomo ngokwawo ayifani. Uma kungekho zibonakaliso zesimemezelo kudokhumenti, khona-ke isijeziso ngaphansi kobuciko. 119 akulungile. Kulokhu, ubuciko. 126. Kusho ukuthi indaba engazange inikeze amadokhumenti noma olunye ulwazi olunikezwe kwiKhowudi Yentela kanye nezenzo zomthetho kusetshenziselwa ukuhlawuliswa kwezikhwama zama-ruble ama-50. Ngomqulu ngamunye.

Izincazelo ze-Presidium yenu

Isigaba 15 se-Letter No. 71 sithi inhlangano ayikwazi ukuhlawuliswa ngokuhluleka ukunikeza isimemezelo se-VAT noma enye iqoqo uma umthetho ngokukhokha okuhlukile uhlukanisa imibono yokuphendula nokuhlala. Ukuchazwa okufanayo kunikezwa eMthethweni We-Presidium No. 15356/04. Lithi uma uhlola ukukhokha ekufanelekeni, kungakhathaliseki ukuthi yiliphi igama, kubalulekile ukucabangela imibono yezindleko nezintela ezisungulwe emthethweni. Ake sicabangele isibonelo. Inkantolo ithole icala lokuthi inhlangano ayizange inikeze isimemezelo (ukulungiswa) ngokuthengiselana nezibambiso. Emkhakheni wayo, izinkokhelo ezihlobene nokwenyuka kwamasheya, yenza njengeqoqo. Lokhu kungukuthi, lokhu kungumnikelo, ukukhokhelwa okwenziwa njengezimo zekhomishana yizakhiwo zikahulumeni zezenzo zomthetho ngokuphathelene nale nhlangano. Ikakhulukazi, mayelana nokunikeza amalungelo athile noma ukukhipha amalayisense (izimvume). Ngakho-ke, ukukhokhelwa ngokwemvelo yayo kuyinkokhelo yokukhishwa kokusebenza ngezimfihlo. Ukwehluleka ukunikeza isimemezelo (isibalo) sokukhokha kwayo akunakusebenza njengesisetshenziswa sokusebenzisa i-Art. 119 TC.

Ifomu le-elekthronikhi

Izinguquko ezithile zenziwe kumthetho wamanje. Ngokuhambisana nabo, isibopho senkampani ukuhambisa imibiko emzimbeni wokulawula ngesimo se-elektroniki sinikezwa. Kusukela ngo-2007, sekukhokhiswe abakhokhi abanabasebenzi abangaphezu kuka-250, futhi kusukela ngo-2008 - abantu abangaphezu kuka-100. Lo msebenzi uwenziwa yizihloko ngokuthumela ulwazi olufanele ngokusebenzisa iziteshi zokuxhumana. Kumele kuqashelwe ukuthi ngokuhluleka ukuhambisa isimemezelo (3-NDFL noma enye inkokhelo ephoqelekile), izigwebo zeSigaba 119 se-Code Tax zingasetshenziswa futhi ngendlela efanele. Izincazelo kulo magazini ziyiNcwadi yoMnyango Wezezimali No. 15356/04. Kulo dokhumenti, ikakhulukazi, kuthiwa ukulethwa kwe-accounting (isibalo) kwifomu elingalungile noma ngendlela engaziwa kubhekwa njengokuhluleka ukufeza isibopho esibekwe kumkhokhi.

Imisebenzi yezigwebo

Kubalulekile ukusho ukuthi inhlawulo yezimali yokuhluleka ukukhipha isimemezelo semali engenayo njengesikhungo esibaluleke kakhulu sezomthetho. Umgomo wayo oyinhloko ukuqinisekisa ukuthi amandla kahulumeni asebenzisa amandla okulawula ukugcinwa okuqinile kwezidingo zomthetho, amalungelo kanye nezithakazelo (amasu, ezomnotho, ezenhlalakahle) kubo bonke abahlanganyeli ebuhlotsheni obungokomthetho. Iqoqo le-Cash yiluhlobo lwemfanelo yomphakathi ngokujwayelekile kanye nomuntu ngokukhethekile. Ukusebenzisa izigwebo kwabahlukumezi, umbuso uqinisekisa ukugcinwa komthetho kanye nokuhleleka endaweni ethile yokusebenzisana kwezenhlalakahle nezomnotho.

Okucacile komthetho wezomthetho

Kumele kuthiwa ukusetshenziswa kwamandla yiziphathimandla ukubeka umthwalo wokuphulwa kwentela kuwumthethosisekelo. Ukuqaliswa kwalo akunakwenzeka ngaphandle kokulawulwa kombuso ngokuhambisana nemigomo esungula nokulawula ukusebenzisana komphakathi emkhakheni wezinkokhelo zesabelomali ezidingekayo. Ngenxa yalokhu, kukhona isikhungo sokuqinisekisa ukugcwaliseka kwezibopho ezibhekiswe ezinhlanganweni ezibandakanya ubudlelwane obusemthethweni. Ukuhambisana nokuqaliswa kwemithetho yezindleko nezintela akuqinisekisiwe nguhulumeni ngokugcwele uma ngabe, ngokufezwa kwezimiso ezithile, ukugcwaliseka kweminye imithetho kwakungokomthetho. Lokhu nakho kuzoholela ekulahlekelweni okuyingxenye noma okuphelele kwenani labo elingokomthetho. Mayelana nalokhu, ukuhambisana nazo zonke izinqubo ezisungulwe ngumthetho eziyinkimbinkimbi, hhayi nje kuphela ohlelweni lunye lwesenzo somthetho esihlanganisiwe, kodwa futhi ohlelweni olujwayelekile lwawo wonke amaphepha ajwayelekile ajwayelekile, kuhlanganise namazwe angaphandle, azovumela uhulumeni ukuba enze izimo ezihle kakhulu, ezihle kakhulu Ukukhula komnotho okunamandla nokuphumelelayo nokuthuthukisa bonke abantu abathintekayo emkhakheni wezobudlelwane zentela.

Isiphetho

Inkokhelo yentela yezinhlangano ezenza imisebenzi yezomnotho kubaluleke kakhulu ekugcineni umthetho nokuhleleka emkhakheni wezezimali wezwe. Isebenza njengethuluzi elibalulekile lomthetho wezomthetho. Ukwaneliseka kokubili kwemisebenzi ebekiwe kanye nokufezwa kwamalungelo akhona yizo zonke izihloko zobudlelwane bomthetho wentela kubambe iqhaza ekusungulweni komphakathi osemthethweni lapho isisekelo esiphakeme sezisekelo zomthetho ne-oda sisungulwa. Ngesikhathi esifanayo, izibophezelo zomqondo jikelele nomuntu wangasese akufanele zibe ngumsebenzi ojwayelekile kumkhokheli, ngenxa yokungazaliseki ukuthi yiziphi lezo noma ezinye izigwebo ezicatshangelwe. Kumele abe yikuqaphela okudingekayo kwamalungelo abo, izintshisekelo kanye nenkululeko kumqondo womthethosisekelo, lapho umphakathi womphakathi ogcwele uhlanganiswa khona.