Yini is a division ehlukile? Ukubhalisa kanye nokuqedwa iyunithi ahlukene yenhlangano

Separated iziqephu kwesakhiwo - kummeleli ibhizinisi noma egatsheni, endaweni kumiswa okuyinto okungenani oyedwa umsebenzi isikhathi inyanga 1 ngaphezulu. It ezocatshangelwa abafundile, kungakhathaliseki inani ngaye kokusungulwa namanye amadokhumenti lwenhlangano zokuphatha kubonakala futhi umthamo amandla ngalo sinikezwe. Lesi sikhundla lihlelwe art. 11, n. 2, NC.

ngokucacile yokusebenza

I NC akuyona incazelo yalo. Nokho, kuba TC. Umsebenzi iyindawo lapho umsebenzi kumelwe beze ukwenza izabelo zabo, futhi lapho ngokungaqondile noma silawulwa ngokuqondile iSonto umqashi. Lenchazelo kuqukethwe Art. 209 se-Code Labour. Eminyakeni yamuva zithandwa kakhulu amahhovisi "virtual". Lokhu kusho umsebenzi ezikude ekhaya ochwepheshe. Flats impahla umsebenzi awukho ngaphansi kokulawulwa umqashi. Kule ndaba, kuleli cala, i- workstation ekuqondeni zokulawula akuyona kwakhiwa. Ngakho, ihhovisi kude abakwazi ibhekwe iziqephu ehlukile.

Ngaphezu kwalokho, emsebenzini kufanele eyenziwe ibhizinisi. Ngokwesibonelo, inhlangano ingafaka ukuqasha isikhala noma ukuthenga it in impahla. Uma inkampani uthumela umsebenzi walo kuya komunye ngokuqinile isikhathi eside esingaphezu kwenyanga, futhi emsebenzini ehlonza eyamukelayo, lapha futhi asikhulumi ngokudalwa ukwahlukana ehlukile. Kulokhu, uchwepheshe kuyothathwa ithunyelwe art. 166 TC. Esinye isimo okubalulekile ukuhlomisa emsebenzini. Lokhu kusho ukuthi kumele kahle ahlomele imisebenzi amalungu abasebenzi sika.

ngabodwa indawo

Lesi yisihloko sesibili isici esiyinhloko salo legatsha noma ehhovisi ummeleli. Incazelo engayodwa indawo naye olahlekile ku Tax Code. Ngokwencazelo yaleli ubufakazi bubonisa ukuthi sikhuluma elinye ikheli legatsha izindawo / amahhovisi. It kumele lingafani indawo inhlangano main wabonisa emiqulwini yayo. Ngo Art. 11, n. 2, NK wawuthi ikheli indawo division ahlukene iyindawo lapho eyinhloko yebhizinisi iye olusebenza igatsha / ihhovisi omele.

ngezigaba

Ngokusho GC iyunithi ahlukene kungase zimiswe njengendlela igatsha noma ukumelwa. Definition of the yokugcina inikezwa Art. 55, Funa 1, HA. Ngezinye okokumelela izinga - it is a division ehlukene ibe inhlangano engokomthetho enza izithakazelo amabhizinisi main futhi ivikela. definition legatsha Kuthi ebanzi. Basuke kubhekwa iyunithi ehlukile itholakala ngaphandle indawo eyinhloko inkampani ekhipha yonke imisebenzi yawo noma nje ezinye zazo, kuhlanganise nalawo ahlobene ukumelwa.

esibalulekile

Ukudala division ahlukene Kwenziwa umhlangano jikelele. Ngokuhamba ingxoxo yakhe ezisemqoka eziphathelene imisebenzi igatsha noma ehhovisi ummeleli. Ngemva kokunquma oda ikhishwa. division Hlukanisa may, kodwa akudingeki ukuba abe umholi. Nokho, ulwazi mayelana legatsha noma ehhovisi omele liyakushunyayelwa kukhonjisiwe imibhalo owasungula ibhizinisi main. Leli lungiselelo kuqukethwe Art. 55, n. 3, HA. Bhalisa division ahlukene Kwenziwa ngokuthumela emzimbeni ogunyaziwe idatha efanele. Idatha sangena Enobunye. Kusukela manje kuqhubeke igatsha noma ehhovisi omele ezocatshangelwa abafundile. Kufanele kuqashelwe ukuthi amayunithi ahlukene akuzona izinhlangano ezingokomthetho futhi ningenzi njengezikhonzi zoMbuso ubudlelwane civil. Noma kunjalo, banemithwalo yemfanelo ethile. Ikakhulukazi, ngokuhambisana Art. 19 NK division ahlukene kufanele sidonsa izintela.

Isicelo sokubhaliswa

Ukuvula division ehlukile kudinga kokuthumela imibhalo kuziphathimandla FTS indawo. Inhlangano main ekufezeni imisebenzi ngokusebenzisa ihhovisi legatsha noma ummeleli ubophekile ukuba uthumele isicelo sokubhalisa singakapheli 1 inyanga. usuku. Bhalisa division ahlukene wenziwa umzimba Federal Tax Service, etholakala emsebenzini wakhe esikhundleni ibhizinisi main. Kunezimo lapho ihhovisi (noma igatsha) wadala, kodwa umsebenzi ngokusebenzisa it is hhayi olwenziwa. Ngokusho umthetho kufanele ibhaliswe Kulokhu akudingekile. Nokho, uma emva kwezinyanga 2, isibonelo, indawo avelele ibhizinisi liyoqala ukusebenza ngokusebenzisa iziqephu ehlukile, ke kuphakama duty zisebenza emzimbeni indawo ye-Federal Tax Service. Kodwa kulokhu kungaba ukwephula zokukhokha lomthetho. Kule ndaba, Kungcono ukugqoka irekhodi inyanga engu-1 kusukela ngosuku kuvulwa iyunithi, kungakhathaliseki noma cha umsebenzi wenziwa kulo. Uma kwakhiwa ihhovisi / segatsha ensimini kamasipala ngaphakathi endaweni avelele ibhizinisi emzimbeni indawo ye-Federal Tax Service wakhonza isaziso ngendlela ebekwe Art. 23, n. 3, NC.

imininingwane ehilelekile

Ekusebenteni, inkampani ungakheka amagatsha ambalwa noma emahhovisi omele endaweni nesifunda eMoscow, kodwa ezindaweni engaphansi kwe iziphathimandla ezahlukene asimeme. Kulokhu, isitatimende ku-akhawunti avunyelwe wokuhlola at indawo sezizwe ahlukene ngokukhetha ehhovisi main. Lesi sikhundla iqinile ubuciko. 83, n. 4 TC. indawo Uthishanhloko zebhizinisi ngeke azise ukubhala indawo yentela yombuso Izikhungo zomzimba ukuthi ukhethe. Ngakho, lesi simemezelo ngo ukwehlukaniswa iziqephu ahlukene ngiwunike wokuhlola.

Isibopho NK

Ikhodi kukhona amazinga ezimbili encikene nokukhiqizwa sokubhalisa OP. Ngo Art. 116 we Tax Code sihlinzekela isigwebo ephula eside, okumele kusetshenziswe. Inani lawo 5 izinkulungwane. deda., Futhi uma isikhathi ibambezeleke izinyanga ezingaphezu kwezingu-3., Bese ayizinkulungwane 10. deda. Ngo Art. 117 Tax Code usungula umthwalo ukuqaliswa inkampani ngaphandle kokuba kubhaliswe. Kumuntu osonile kulokhu okusongelayo isigwebo yemali in inani 10% enzuzweni, kodwa hhayi ngaphansi kuka-20 eziyinkulungwane. Deda. Uma lo msebenzi ngaphandle kokuba bhalisiwe kwenziwa phezu izinyanga 3., Isijeziso ngokuphindwe kabili (20% wemali engenayo, kodwa hhayi ngaphansi kuka-40 eziyinkulungwane. Deda.).

yentela yemali engenayo is a division ahlukene

Imithetho for iminikelo yayo kuchazwa Art. 288 NC. Izintela ukwehlukanisa division kanye nentuthuko kungxenye ikhokhwe esivuna Fed. isabelomali ubala kungekho ukusatshalaliswa amagatsha / omele endaweni izindawo ibhizinisi main. Lo mthetho isethelwe n. 1 kwe-athikili ngenhla. Imali icala ku kuya amabhajethi lesifunda abelwe phakathi kwamagatsha / amahhovisi kanye ehhovisi main. Izinkokhelo ezenziwa kuleli kheli ingaphi indawo eyinhloko yebhizinisi nokuhlukanisa ngamunye ehlukile. I inzuzo ezizuzwa egatsheni / ehhovisi kuthinta ayimpoqo ezibanjwayo ukusatshalaliswa isilinganiso.

umnyango obhekele

Uma inkampani has kwehlukana eziningana ngaphakathi esifundeni esifanayo, bangase bakhethe isakhiwo wemfanelo futhi ngokusebenzisa ukufeza iminikelo saziso nesabelomali. Inani yokukhokha kuleli cala izobalwa ngokuhambisana Isabelo sezimali se njengoba kunqunywe izinkomba sesisonke we amagatsha / amahhovisi. Lo mthetho unikeza e-Sec. 2 tbsp. 288 NC. Mayelana ukuthi, onjani ukwahlukana ahlukene selikhethiwe njengoba inhloko yehhovisi loMkhandlu ngokwe-Federal Tax Service iziphathimandla Ikheli lonke Amahhovisi / amagatsha. Izaziso zithunyelwa, nalapho ukushintsha i-oda iminikelo izinkokhelo, inani lamahhovisi ukusebenza kanye nezinye izimo ezithinta ukugcwaliseka izibopho esimweni.

Indawo Ukwehlukaniswa indawo

Okwamanje, ukusabalala into efana yikheli elisemthethweni. Nokho, abaningi ukuthini-ke endaweni langempela indawo kwenhlangano. Khonamanjalo, likalwa ezingeni ukubhaliswa isimo. Yena, kuvumelana esikhundleni umsebenzi ehlalayo isigungu umuntu sinikezwe amandla afanele. Lesi sikhundla lihlelwe art. 54, n. 2, SC. Ulwazi indawo yesigungu umzimba indawo elicacisiwe imibhalo wokusungula.

Ngaphezu kwalokho, besebenzisa umqondo ezifana ikheli langempela. It lubopha endaweni lapho nhlangano esebenza ngayo. Ezinye abahloli indawo kuboshelwe ikheli langempela iyunithi ehlukile, futhi ngokomthetho - ukuze inkampani enkulu. Ngokusho kochwepheshe, le ndlela ayilungile. A division ahlukene endaweni yokuqala kufanele zibekwe ngokwendawo ehlukanisiwe ehhovisi main, futhi ulwazi kumele eziqukethwe imibhalo wokusungula. Uma inhlangano isezingeni ikheli obhekene naso sehlukile kuleso licaciswe ku isimiso, kodwa ulwazi mayelana nalo angekho, khona-ke azikwazi njengenkondlo ebonisa ejensi noma igatsha.

Ukuvala ukwahlukana ahlukene

Lapho ekucwileni ezikweletini igatsha / omele inhlangano main liyadingeka ukwenza izinguquko imibhalo ephambili. Ukususwa ezincwadini lokuhlola yentela yombuso Izikhungo zizokwenziwa ngesisekelo ulwazi ezincwadini. Ukuze wenze lokhu, ugcwalise iFomu-C-02.03.09 futhi wathumela kuziphathimandla ezifanele asimeme. Ukuvalwa division ahlukene ephelezelwa nokususwa irejista nasesikhathini FSS futhi FIU. isaziso okufanele kufanele ithunyelwe enyangeni eyodwa kusukela ngosuku isinqumo nokuqeda.

ezimweni ezikhethekile

Kuyadingeka ukuba acabangele isikimu by esisebenza a division ehlukile. Balance, isibonelo, asikwazi kwenziwe, akhawunti yamanje nabasebenzi - lingekho. Kulokhu, ngokufanele, ihhovisi / legatsha hhayi sibhaliswe FSS kanye RPF. Nokho, iHhovisi lezeMpilo, kwelinye incwadi ochazayo ugcizelela ukuthi ibhizinisi main ubophekile ukuba wazise iminyango sendawo izimali endaweni yayo phezu Ukuqedwa wonke amayunithi, kungakhathaliseki ukuthi une-akhawunti kokuhlola, ukulinganisela ahlukene enqwabelene esivuna abasebenzi kanye nezinye ngabanye. Ngakho, izaziso ithunyelwa kunjalo. Uma division ahlukene Ltd. wakhululwa ngenxa izimali, inhlangano main kufanele:

1. I FSS kanye RPF phezu Ukuqedwa umlayezo. Wenziwe kunoma yiluphi uhlobo.
2. I FIU at ezimali amayunithi:

• Isitatimende ukubhaliswa of the yebhizinisi e- indawo legatsha / ehhovisi emnyangweni indawo yesikhwama;
• ikhophi isinqumo sokuthi kususwe OP.

Ngemva kokuthola le mibhalo RPF enqaba umnyango ezimali phakathi nezinsuku ezinhlanu.

Izici Isethulo

Lapho enza isinqumo ngokuphathelene ekuvalweni igatsha / omele elicwengisiswe imibhalo isikhathi wamanje kanye kungafiki Ahlolwe endaweni ekhanda ehhovisi. Ikhasi isihloko simemezelo ulayini indawo wanyathela ikhodi 223. Ngesikhathi phezulu iphuzu ukuhlola iphuzu, enikezwa yebhizinisi e- indawo kwavala legatsha / omele. Isigaba №1 Ulungise ikhodi OKATO kwalesi sigodi, endaweni lapho imisebenzi nezintela wakhokhela ukwahlukana ehlukile.

Ukulahlwa abasebenzi Ukwehlukaniswa, elise enye indawo

Ukupheliswa izinkontileka zokuqashwa kule nqubo olusungulelwe ekuvalweni kwenhlangano (Art. 81, para. 1 TC). Kusukela ekuphumeni kwelanga kufanele sicacise ukuthi nezinye ezindaweni neyaziwayo Territories ngaphandle kwalesi sigodi. Imithetho zidinga ukuthi ngesikhathi ukuvalwa ibhizinisi abasebenzi bayaziswa kungakapheli izinyanga 2. isivumelwano se ngokushesha yesivumelwano. Isaziso luzakwenziwa zibhalwe futhi inikezwe yazi umsebenzi ngamunye ngokumelene isignesha.

Ngaphezu kwalokho, i-oda ekunqanyulweni kobudlelwano emsebenzini. Wenziwe f. T-8 noma ifomu inkampani isungule ngokuzimela. Nge-oda umsebenzi ngamunye nabo bahlangana ngaphansi imidwebo. Kuphoqelekile ukuthi kuqoshwe ikhadi umsebenzi irekhodi futhi abasebenzi siqu. Ngesikhathi esifanayo kubonisa ireferensi Art. 81 TC. irekhodi Umsebenzi isisebenzi uthola ngosuku ukuqedwa yesivumelwano. Kulokhu, izimpawu umsebenzi encwadini ukugcinwa kanye nekhadi siqu. Umthetho uphoqa umqashi ukuba kusebenze isiphetho ugcwele abasebenzi, kuhlanganisa severance pay. Ubukhulu bayo ilingana inkokhelo isilinganiso ngenyanga. Umrholo ikhokhelwa izinyanga 2.

Ukunqanyulwa yesivumelwano nge iziQephu umsebenzi etholakala endaweni efanayo ibhizinisi main

Lapho ekucwileni ezikweletini omele abasebenzi ehhovisi / legatsha sichithiwe ngendlela ehlinzekelwe komsebenzi. Kulokhu, umqashi kumele:

1. Qondanisa isidingo izenzo zabo kwezomnotho, yenhlangano, yezizathu ezithile.
2. Jobe sipho uma sicabangela neziqu zakhe professional kanye nezempilo. Umsebenzi kufanele inikelwe zonke isakhamuzi iyatholakala futhi olufanele idinga imisebenzi ngaphakathi endaweni. Uma umsebenzi noma emaqenjini sivumelwano sibeka umqashi yazisa abasebenzi ukutholakala ngaphandle kwezwe lakwa lapho OP isilonda obakhathalelayo. Uma lezi zidingo umsebenzi inelungelo owafuna Ukubuyiselwa.
3. Ihambisane nezidingo of Art. 179 TC. Nge ekuphunguleni inhlangano endaweni yokuqala kukhona abasebenzi, abanokuhlangenwe ziqu ezingeni eliphakeme, kanye labo Chitha akuvumelekile. Lesi sakamuva, isibonelo, zihlanganisa kwabesifazane abakhulelwe.

Abasebenzi, okuzokwenza sephule inkontileka uzokwaziswa kungakapheli izinyanga 2 ngaphambi kosuku yokuxoshwa. Inqubo wenziwa kanye iqhaza oyisibopho umzimba inyunyana yabasebenzi. Esimeni ingxabano abamele umqashi nabasebenzi bangafaka isicelo Labour Inspectorate.

PIT

Ngokusho imithetho jikelele inkampani kudlule idatha ukuhlolwa FTS emiholweni sabantu zemvelo, ayezosebenza njengabaqondisi intela ejenti. Yekuchumana zinikezwa ekupheleni yinkathi ukubala nenkokhelo, kungakapheli April 1. Uma division ahlukene ahlala phakathi konyaka, oda izenzo, njengoba kuchazwe encwadini FTS inombolo KE-4-3 / 4817 kusukela 28.03.2011 Ulwazi mayelana iholo yezakhamuzi, ngubani titisebenti omele Amahhovisi / amagatsha, inikezwe ukuhlolwa kwe-Federal Tax Service lokulandisa ngesikhathi OP, e okuyinto libala kwentela yengeniso. Uma lo mshini eyeka ukusebenza phakathi konyaka, ulwazi luthunyelwe zinyanga sekubika. Njengoba injena isikhathi kusukela ekuqaleni konyaka kuze kube sekupheleni ukuvalwa.

Ukususwa kusukela irejista Federal Izikhungo Tax Inspectorate

Inhlangano evimbela ukuhlukaniswa iziqephu ezihlukene kufanele ibike lokhu kumzimba wokulawula endaweni yayo. Lokhu kumele kwenziwe ezinsukwini ezintathu kusukela ngosuku lokuvunyelwa kwesinqumo sokususwa kwezimali. Ungathumela isaziso ngezindlela ezihlukahlukene. Isibonelo, umphathi anganikeza isaziso ekuhlolweni komuntu noma ngommeleli wakhe. Umthetho uvumela ukuthumela idokhumenti nge-imeyili ebhalisiwe, kanye nangeziteshi zolwazi. Esikhathini esilandelayo, isaziso kumele siqinisekiswe ngesiginesha esayinwe ngamakhodi somqondisi webhizinisi noma isisebenzi esinemvume efanelekile. Ngemuva kokuthola umyalezo, i-FTS ihlola i-OP kusukela ebhalweni zingakapheli izinsuku ezingu-10. Isiphathimandla sokuphatha sizothumela isaziso esifanele enhlanganweni. Ngesikhathi esifanayo, kufanele kukhunjulwe ukuthi uma isitifiketi esiteshini senziwa ngokuphathelene nebhizinisi, khona-ke endaweni yeyunithi, ngeke isuswe irejista kuze kuphele.

Okuthuthukisiwe

Uma isikhathi sesaziso sokuhlolwa kwe-Federal Tax Service sokukhishwa kweyunithi engasodwa engenzi lutho, ibhizinisi elikhulu lingashushiswa. Ifakwe ku-Art. 126, into engu-1, NK. Ngaphezu kwalokho, inikeza isijeziso sokuphatha ngenhloko yenhlangano. Kuchazwe ku-Art. 15.6 wekhodi yokuphatha. Ngakho-ke, lapho uhlela inqubo yokukhipha imali, kubalulekile ukugcina yonke imigomo esungulwe ngumthetho.