Ukulungiswa kokuqaliswa kwenkathi yangaphambilini ekuqondeni ukwehlisa: ukuthumela

Ngokuvamile izinhlangano zinesidingo sokulungisa inani lokuthunyelwa kwangaphambilini ngokuphathelene nephutha elitholiwe noma ngenxa yezinguquko ngokwemigomo yesivumelwano. Ngokomthetho kukhona inqubo ethile yokushintsha ukuqinisekiswa kwesikhathi esedlule. Ake siyihlole ngokuningiliziwe.

Incazelo

Ukulungiswa kokusetshenziswa kwesikhathi esedlule ngokuya kwehle (KSF) noma ukwanda kungase kuphakame ngenxa yalokho:

• Izinguquko ezindleko zomsebenzi.
• Uma udinga ukulungisa ukusetshenziselwa kwesikhathi esedlule ekuqondeni ukunciphisa inombolo.
• Ngeshintsho esisodwa ngesikhathi esiningi kanye nezindleko.
• Uma i-VAT defaulter ibuyisa izimpahla kumdayisi.

Uma amaqembu avumelanisiwe ukushintsha imigomo yokuthengiselana ngaphambi kokuba idokhumenti yokuthumela ithunyelwe, kungakapheli izinsuku ezingu-5 umdayisi angabuyekeza i-invoyisi.

Ukuphathwa kwedokhumenti

Ukunciphisa izindleko zokukhiqiza kuyisimo sezomnotho, okumele senziwe ngokomthetho ngamadokhumenti ayisisekelo. Uma amaphutha atholakele, ashintshiwe. Indlela yokuthengiswa kwempahla isetshenziselwa ukubhaliswa kokugcwaliswa kwezimpahla kanye nezinto zokusebenza kumabhizinisi angaphandle. Kodwa ayikwazi ukunikeza ubufakazi bokuthi umthengi uyavumelana nokushintsha ngokwemigomo yesivumelwano. Ukukhipha i-akhawunti yokulungiswa, kufanele unikeze inkokhelo ye-akhawunti, inkontileka entsha noma isenzo sokuntuleka kwezimpahla ngesikhathi sokwamukelwa. Ake sicabangele ngokuningiliziwe ukuthi le nqubo isenziwa kanjani ku-NU no-BU.

Izidingo

Inqubo yokugcwalisa i-CSF inqunywe kubuciko. I-169 yekhodi yentela.

Uma kukhona ukulungiswa kokuqaliswa kwenkathi yangaphambilini ekubhekaneni nokwehla, umehluko ekukhulumeni kwezimali kumele kuboniswe kukholomu ye-line G ngaphandle kwesignali engalungile. Idokhumenti kumele isayinwe ngumuntu ogunyaziwe. I-IP kufanele ifake phakathi kwalokho imininingwane yesitifiketi sokubhalisa kahulumeni.

Uma ukulungiswa kokudayiswa kwenkathi yangaphambilini kuncishisiwe ngokungalungile, i-VAT ngeke ihlelwe kabusha. I-CSF kufanele yenziwe ngamakhophi angu-2 kungakapheli izinsuku ezingu-5 kusukela ngesikhathi sokuthola idokhumenti eqinisekisa izinguquko: isivumelwano esengeziwe, isitifiketi sokuntuleka kwezimpahla, ukukhokha imali, njll.

Uma izinguquko zenziwa ngokushesha kumadokhumenti amaningana lapho izimpahla ezifanayo zithunyelwa khona, khona-ke umthengisi angabuyekeza i-akhawunti eyodwa kuzo zonke izimpahla.

Ukulungiswa kokuqaliswa kwenkathi yangaphambilini ekuqondeni ukwehlisa: ukuthumela

Ake sicabangele ngokuningiliziwe ukuthi i-CSF ibonakala kanjani ku-BU ngomdayisi:

• Ukuguqulwa kwe-DT62 KT90 - imali engenayo inciphisa umehluko.
• Ukuguqulwa kwe-DT90 KT68 - ukudonsa ngenani lohlobo.
• Ukuguqulwa kwe-DT20 KT60 - isikweletu samakhasimende sinciphise umehluko.
• Ukuguqulwa kwe-DT19 KTt60 - umehluko ku-VAT.
• ДТ19 КТ68 - i-VAT eyadutshulwe ekuqaleni yabuyiselwa.

Cabanga ukuthi i-CSF ibonakala kanjani ukwanda ku-BU kumdayisi:

• I-DT62 KT90 - ukwanda kwezindleko zemali engenayo.
• ДТ68 КТ90 - yamukelwa ekukhonsweni kwentela.
• ДТ20 КТ60 - isikweletu sanda.
• I-DT19 KT60 - inani lentela lishintshiwe.
• I-DT68 KT19 - intela idonswa.

Uma wenza noma yiziphi izinguquko ku-invoyisi, umdayisi kufanele anikeze i-akhawunti, nomthengi - ukubuyisela i-VAT. Kuzo zombili izimo, umehluko kumanani yentela akhokhiswa ngaphambi nangemva kokuba izinguquko zithathwe. Noma yiziphi izinguquko ku-CSF akuzona izizathu zokufaka isimemezelo esisha.

Umthengisi kufanele akhombise i-invoyisi eqondisiwe encwadini yokuthengisa (ukwandisa inani) noma ibhuku lokuthenga (wehlise inani) ngesikhathi sokuhlanganiswa, nomthengi kwikota yokubika. Ukukhishwa kwe-CSF kungasetshenziswa zingakapheli izinyanga ezingu-36 ngemuva kokuhlanganiswa kwedokhumenti.

Ukulungiswa kokusetshenziswa kwesikhathi esedlule ngokuya kwehle ngo-1C

Ukuze ubhalise izinguquko ekuthunyelwe ku-1C, idokhumenti yegama elifanayo linikeziwe. Uma inani lokuthunyelwa liyancipha futhi ukubika kungathunyelwa, "Ukulungiswa kwezokuthengisa" kuzobonisa inani lemiphakathi futhi kuzokwenza ushintsho kwintela engenayo. Le dokhumenti yenza ukuthunyelwa usebenzisa i- akhawunti ye-76K. Isikweletu sibalwa kusukela ngesikhathi sokuthengiswa ngosuku lokulungiswa. Ukubalwa kwe-Analytical kwenziwa komunye umuntu oyedwa, inkontileka yezinkontileka kanye nokukhokha.

Uma ukubikwa kuhanjisiwe, ke uma udala idokhumenti, phawula "i-akhawunti yasebhange yonyaka odlule" ivaliwe futhi njalo ukhombise into engenayo / izindleko. Kulesi simo, ukuthunyelwa kubangelwa usuku lwamanje. Uma kukhona ukwanda kwenani lokuthengisa, lolu hlelo luzokwandisa ngokuzenzakalelayo isisekelo esikhokhisayo.

I-VAT

Ngokusho kuka-Art. 168 we-TC, uma kukhona ukulungiswa kokuqaliswa kwesikhathi esedlule phansi ngemuva kokudayiswa, umdayisi kufanele akhiphe i-akhawunti ezinsukwini ezingu-5 kusukela ngosuku lokuthola umbhalo. I-GFR yisisekelo sokuthatha intela ekudonsweni. Ngalolu lungiso, inani lentela elikhokhiswa ngaphambi nangemva kokwenza izinguquko lihambisana nokulungiswa. Izindleko zeminyaka edlule zicatshangelwa uma kubalwa i-VAT ngenyanga yokuthola kwabo.

Izinkokhelo Zomholo

Ngokusho kuka-Art. 54 TC, abakhokhi bentela-izinhlangano zibala isisekelo semiphumela yenkathi ngayinye ngesisekelo se-BU ababhalisile noma ngesisekelo kwanoma iyiphi idatha ezintweni. Uma ubona amaphutha adlule, udinga kabusha kabusha isamba sentela nemali ekhokhwa kwisabelomali. Uma isikhathi sephutha singatholakali, khona-ke isabelo kufanele senziwe esikhathini samanje.

Imbuyiselo evela ekuthengisweni kwezimpahla iyabonakala ngosuku lokudayiswa. Ukulungiswa kokuqaliswa kwesikhathi esedlule ekuqondiseni ukunciphisa kwe-BU kufanele kwenziwe nakwi-NU. Okusho ukuthi, umkhokhi wentela kufanele ashintshe izibopho zakhe zentela. Nansi indlela yokulungisa ukuqaliswa kwesikhathi esedlule phansi. Inzuzo yenhlangano iphinde iyancishiswa, futhi inkokhelo eyengeziwe yenziwa intela.

Uma ukushintshwa kokubaluleka kungenxa yesaphulelo esinikeziwe, umdayisi angalungisa isamba sentela ngesikhathi sokubhaliswa kwesivumelwano. Ngesikhathi esifanayo, inani lemali engenayo liyancipha kufanele liboniswe ekubunjweni kwezindleko ezingasebenzi. Ukulahleka okubangelwayo kungadluliselwa esikhathini esizayo sokubika, okungukuthi, ukunciphisa ngenani lentengo yesikhathi esizayo. Isimo kuphela - awukwazi ukunciphisa imali engenayo etholakale kulo msebenzi, intela ngesilinganiso se-0%. Ukulahlekelwa kungadluliselwa ngezikhathi ezizayo phakathi neminyaka eyishumi.

Isibonelo:

18.12.15 LLC isayine isenzo sokwenza ukulungiswa kwenani lama-ruble angu-236 ayizinkulungwane. Lezi zimali zadluliselwa kumphathi we-20.12.15. Ngo-Mashi wonyaka olandelayo, i-LLC yenza uhlolo lobuchwepheshe ukuhlola izinga lemisebenzi, okwaholela ekutholeni umsebenzi okhokhelwayo kodwa ongazalwanga (ama-ruble angu-18,000). I-LLC ithumele kusonkontileka isimangalo nesivumelwane esengeziwe ngokunciphisa izindleko zemisebenzi. Ngo-Ephreli 2016, imibhalo yasayinwa kabusha, futhi imali yabuyiselwa ku-akhawunti yokukhokha yenhlangano. Sizobonisa lezi zenzo ku-BU yekhasimende.

2015:

• ДТ20 КТ60 - izindleko zokulungiswa kwezinto zibizwa ngokuthi yizindleko ezinkulu (ama-ruble ayizinkulungwane ezingu-200.).
• ДТ19 КТ60 - kuboniswa yi-VAT (36,000 rbl.).
• I-DT68 KT19 - I-VAT inqunywe (ama-ruble ayizinkulungwane ezingu-36.).
• Д60 КТ51 - imisebenzi iyakhokhwa (ama-ruble angu-236 000).

2016:

• ДТ76 КТ91 - inzuzo (15,254,000 rbl.) Ingeziwe.
• I-DT76 KT68 - intela yavuselelwa (ama-ruble angu-2,746 ayizinkulungwane).
• I-DT51 KT76 - izimali ezitholwa kontrakta (ama-ruble ayizinkulungwane ezingu-18.).