Azindikiritsa ndi VAT kubwerera: kudzaza chitsanzo, deadlines

Kukonzekera mafomu a msonkho, ndipo kenako ulaliki wake - ndi lalikulu kwambiri osati chinthu chophweka. A udindo wapadera pakati malipoti amatenga mtengo msonkho kubwerera anawonjezera msonkho (VAT), monga lili pa ntchito iliyonse ya kugula kapena kugulitsa katundu - chuma chogwirika. Mabungwe zolowa lalikulu la mwezi uliwonse akatunge kwambiri ya pamwamba ya zikalata zomwe, kuwonjezera zina VAT mawerengedwe wapangidwa. Nzosadabwitsa kuti ngati kuchuluka kwa kuwerengetsera angapewe miscalculation, kotero odziwa malamulo ndi ndondomeko awathandize n'kofunika kwambiri. Ngati timavomereza msonkho anasankha kale akadandaule, ndi wolakwa Anapeza pambuyo ndiye kukonza chikalata si zotheka. Pankhaniyi, oyengeka kulengeza file kwa phindu anawonjezera msonkho (Le) Komanso.

Kodi kutsatira kulengeza woyengeka

Kudziwa miscalculation amene mukopedwe chiwerengero anafunika kukonzekera kukonza / kulengeza olondola a mtengo anawonjezera msonkho. Zilibe kusonyeza mfundo zolondola kale agonjera chikalata latsopano n'chakuti yekha zambiri kusiyana. Ngati cholakwa zinachititsa maseŵera a msonkho, pa nthawi imene wokhoma ali akadandaule ndipo analipira mtengo wapamwamba, ndi declarant nokha aganiza ngati izi kupanga chikalata latsopano ndi kusintha kapena kusiya chirichonse monga ali.

Pambuyo amaloledwa akadzabweranso ayenerere VAT ayenera kukhala okonzeka review ndi anayendera msonkho. Wolipira zikhoza mu ofesi Federal Tax Service, kapena Woyang'anira panokha kubwera kuyendera zolembedwa pa. Ngati inu mwadzidzidzi zidzawululidwa chifukwa cha divergence deta, zinalimbana ndalama zofunika kwambiri za ndalama, kukula kwa potsata mtundu wa ntchito.

Chilengezo mawonekedwe lisinthike nthawi, pansi pa malamulo atsopano, mu 2015, yakupereka kulengeza ndikusinthidwa wapangidwa kokha mu mawonekedwe a pakompyuta, pepala TV chinthu chakale.

Kodi ankafunika kupereka atchedwe kutchula

Kupereka CA chofunika:

• Ndi kiyi digito siginecha.
• Kukhazikitsa mapulogalamu zofunika pa kompyuta.
• Ikani crypto-ovomereza.
• Ikani crypt dzanja.

Sitepe ndi sitepe kalozera

• Pangani kulengeza angalongosolere.
• Archive pogwiritsa ntchito dzanja crypt.
• Ikani siginecha yadigito.
• Tumizani file kuti ofesi yokhomera msonkho.
• Dikirani kuti ayankhe pa kukhazikitsidwa kwa atchedwe pa imelo.

Nthawi zina, anatumikira UD

Mapangidwe kulengeza woyengeka operekedwa ndi Tax Code la Chitaganya cha Russia, ulamuliro ntchito osati kufunika anawonjezera msonkho, komanso mitundu ina, amene amaperekedwa ndi IRS malipoti mabungwe. Anatumikira mtundu wa lipoti msonkho milandu zingapo:

• Pamene zolakwa kudziletsa anafotokozedwa kale mlanduwu kulengeza zimene zinachititsa kuti kuchuluka otsika a msonkho. Mwachitsanzo, deduction ya VAT analandira inivoyisi ndi zolakwa, omwe anakhala chopinga pamene kuwerenga.
• Ku ofesi yokhomera msonkho adalandira ayenera kupereka iwo kulongosola kulengeza kapena Kutengera wa Declaration ndikusinthidwa pa phindu. Ngati wokhoma zikugwirizana ndi kusiyana amadziŵika, CA ndi chofunika kuti adutse pamaso pa lotha wa nthawi masiku asanu. Mu nkhani ya kusagwirizana ndi zolakwika mu nthawi yomweyo ayenera anagonjera ofesi yokhomera msonkho ndi ofotokozera cholemba. Pakuti zonena kwambiri FNS matupi mwa nthawi yake bungwe adzakhala chindapusa rubles 5000, kuphwanya sekondale mkati mwa chaka kalendala, kuchuluka kwa rubles 20 chikwi.
• Pakuti katundu kutumiza katundu chaonekera, koma phukusi zikalata natsimikiza chiwongola dzanja-free, sichinayambe anasonkhana pa nthawi imene chinafotokoza malamulo. Pankhaniyi ankatumikira ndikusinthidwa atchedwe msonkho kwa nthawi, amene anali kutumizidwa ku Tumizani mankhwala (potumikira ndi ntchito ikuchitika pa mlingo wa 0%).

Amene waulula kulakwa kwa wokhoma kapena wantchito msonkho ofesi Mwachitsanzo, pa kafukufuku desiki, zilibe kanthu. Malamulo Kusintha mu zolembedwa mlandu iikidwa mu AR 22 \ 2010, ndipo malinga ndi Tax Code, nkhani nambala 81, mwa kundipatsako kwa ayenerere kulengeza anapatsa malipoti nthawi imene adzaupereka zolakwika.

Inu simukudziwa momwe kuyang'ana woyengeka kulengeza pakompyuta? chitsanzo A Tingaone pansipa.

zingayambitse

Monga tanena chifukwa amaloledwa ndi CA kungakhale kulakwa mu kuwerengetsera ndalama dipatimenti ndodo. Ena zachuma kutumikira kulengeza monena kuti kuchuluka mu kafukufuku ndalama lasinthidwa monga lalikulu, ndi mbali ang'onoang'ono. Kutero sikuthandiza, chifukwa pali nkhani zomwe limanena kuti zinangothandizira pa UD paokha adapeza zolakwa mu Tax Code.

Zotsatila zake zalembedwa ndipo anapitiriza ndi antchito loyang'anira msonkho, amene nawonso, kuganizira mfundo zawo zatsopano ulitsa nkhani patokha wokhoma msonkho, ndipo pamene yowerengera Kupeleka atchedwe malangizo, deta ndi zadvoenie.

Pamene safunika kugonjera Le

Woyengeka atchedwe phindu ndi sanatumikirepo milandu zingapo:

• Pamene wakhala kapena kuzindikira kusintha inivoyisi.
• Ngati ofesi msonkho pa kafukufuku wa imawunikidwa VAT zina.
• Pamene kulakwitsa ndi wapezeka m'chikalata cha sikumangotikhudza kuchuluka kwa VAT sonyezani kapena overpayment zinafuna. Pankhaniyi, mwa kundipatsako kwa mwachindunji kulengeza si udindo, koma ngati mukufuna wokhoma mwina aipereke.

Kodi kukonza zolakwa mu mawerengedwe VAT

Njira kusintha kwa kuwerengetsera kufunika anawonjezera misonkho anafotokoza m'nkhani nambala 54 ya Tax Code mu ndime yoyamba. Choncho, pamene ukuyenda nyengo malipoti kulakwa pa kotala otsiriza taonera, m'pofunika kuwerenga kokha zotsatira za nthawi imene zinachitika. Ngati simungathe kukhazikitsa nthawi pa pamene kulakwa udindo zolondola akhoza kukhala mu lipoti panopa. Nthawi zambiri, zolakwa mu mawerengedwe a mtengo anawonjezera msonkho milandu zotsatirazi:

• Posankha ma invoice wopelekedwa.
• Nthawi yopanga chizindikiro pogula ndi malonda.
• Mu ndondomeko chionetsero mu malonda msonkho ndalama.
• Pamene kudzaza cha uthenga msonkho.

Chophweka njira kukonza zolakwika anapanga pamene kudzaza ndi mawu wokha, ndi kovuta kukonzanso ndi mawerengedwe a ena inivoyisi msonkho. Pa siteji koyamba, kusintha zolembedwa mu bukuli, zina zolakwika zambiri mlandu ndipo lipotilo. Pamene kuwerengetsa msonkho pa maziko accrual kuyenga Declaration lendi kwa nthawi zonse reportable, poti kulakwitsa ndi wapezeka.

Kugonjera chikalata

Ngati cholakwa anapeza pambuyo kulengeza wakhala m'manja kwa malipoti nthaŵi, koma pamaso pa tsiku lomalizira kugonjera kwa lipoti yokha ndi / kapena kupereka msonkho, zimene zinachitikira chilango cha ndalama si anapereka. Pakali pano, pamene oyengeka kubwerera VAT akudyetsedwa pa nthawi kulakwitsa analengedwa mu kuchuluka kwa msonkho, ndalama ndi zilango mosalephera. Malinga ndi Tax Code, kusumako a zikalata VAT opangidwa pasanafike pa 25 mwezi zotsatirazi nyengo malipoti m'mene inatha. mtengo analipira anawonjezera msonkho ndalama ofanana mwezi uliwonse tsiku la 25.

Kumakonza kulengeza ayenera ada mangala mu mawonekedwe a zikugwira ntchito nthawi, amene ayenera kudzudzulidwa, mwachitsanzo, ngati kulengeza amaperekedwa kwa nthawi isanafike January 1, 2014, akhoza inakhazikitsa mu mawonekedwe pepala. Ngati zolakwa si zokhudzana ndi kuchuluka VAT, chilango adzakhala. Komabe, amene anafotokoza kuwonjezeka msonkho kwa nthawi yapita, kodi amakhala ndi udindo pa kuchuluka kwa 20% kuchuluka kwambiri pa nthawi. Mu zina, antchito utumiki msonkho simungathe kuchita udindo wolipira kuti:

• Pamene iye anawulula inaccuracy zawo.
• Ngati pambuyo pa chiyeso kutengerapo kunachitidwa kulengeza, si vuto zinachitika.

Revised msonkho kulengeza anatumikira komanso malipoti pa mawonekedwe womwewo. Kusonyeza chandamale chikalata, mwachitsanzo cholakwa likakonzeka, patsamba chivundikiro, mu "nambala yolondola" mzere ayenera mwachindunji nambala 1 zalembedwa ayenera limodzi ndi kalata yapamwamba ndi pempho la samalipira pa kukhazikitsidwa kwa thupi m'zigawozo Federal Tax Service kwa bukuli, komanso kusonyeza mfundo za kulewerana ndi mndandanda wa okhudzana sheya. Malinga ndi Tax Code, chivundikiro kalata sikowumiriza, koma maofesi ambiri ayenera kupereka izo.

kalata pansiyi

Kuwonjezera ayenerere kulengeza, msonkho amafuna kuli chikalata, amene ayenera pofotokoza mfundo izi:

• Dzina la msonkho umene CA anapangidwa, mu nkhani iyi, muyenera mwachindunji ndi VAT.
• Kulongosola msonkho kuchuluka kwa nthawi yomwe muli recalculated.
• Zifukwa amaloledwa chikalatacho.
• Asintha zizindikiro ayenera mwachindunji kokha phindu latsopano.
• Mzere kwa bukuli, nkhani kusintha.
• Tsatanetsatane wa zikalata kwa malipiro, zomwe anazilemba misonkho chosowacho.
• Ovomerezeka siginecha (CEO kapena yowerengera aakulu).
• A kabuku kuti malipiro natsimikiza kupereka msonkho ndi zilango.

Pochititsa ndodo desiki kafukufuku akhoza kupempha ndi IRS zolembedwa chachikulu chimene cholakwika wakhala lokhazikika.

Popeza 2017 ndi ofotokozera n'kulemba Chikalata ndikusinthidwa za kufunika anawonjezera msonkho zitha kukhala pakompyuta pa mtundu anakhazikitsa.

Mokoma ndi zotsatira za amaloledwa UD

Pamene kugonjera atchedwe kutchula ayenera kudziwa ena mokoma ndi:

• Mwachilungamo zinthu wamba, pamene munthu wokhoma amasintha adiresi malamulo kuti kumatanthauza, ofesi kusintha msonkho. Ngati kenako cholakwa mu lipoti adzapezeka, chimene chinapangidwa pamaso kusintha kwa adiresi, ndiye amanena akadali anatumikira mu ulamuliro m'zigawozo Federal Tax Service ku malo atsopano kulembetsa.
• Ngati kusiyana mu mawerengedwe a VAT anafotokozedwa pambuyo ziŵalo, ndi kukonzedwa mafomu a msonkho nawonso anatumikira mu dera lawo Federal Tax Service kwa ulamuliro mu malo a kalembera wa bungwe lalamulo anapanga pambuyo kusintha.
• Ziyenera adzanyamula kukumbukira kuti wokhoma DM nthawi zonse amapanga chidwi mu utumiki msonkho. Ngati kumakonza kulengeza mitundu kwa nthawi msonkho chatsekedwa, ndiye tebulo kapena pamalo milandu anayendera ndi pafupifupi mosalephera. Pa nkhani imeneyi, antchito ambiri a dipatimenti ndalama kuyesetsa kupewa amaloledwa UD poganiza kuti msonkho alibe kudziwa zolakwa mpaka pambuyo malamulo a zofooka.

Pa nthawi kuzipeleka kwa chilengezo woyengeka

Terms of UD ndi maudindo awo motsatira Tax Code ndime 2-4, item nambala 81:

• Pamene ndikusinthidwa kulengeza 3-DZENJE amaperekedwa pa mapeto a nthawi, amene anafotokozedwa kwa Kutengera wa kulengeza koyamba ali naye yobweretsa malinga ndi deadlines anakhazikitsa.
• Popereka "utochnonki" pambuyo nyengo ya Kutengera wa kulengeza koyamba, koma pamaso akamaliza mfundo za malipiro a msonkho, wokhoma sati chindapusa. Payenera kukhala chikhalidwe zofunika anakumana: kugonjera chikalata ayenera kukhala asanakhale kudziwa zolakwa kuzindikira antchito FTS kapena mwambo malo anayendera.
• Pamene kugonjera UD pambuyo atapita mawu monga koyamba yobereka kulengeza ndi malipiro a msonkho, wokhoma sati mlandu, ngati zinthu zonse pamwamba anakumana awiri.

The chidwi accrued ndi arrears linalipiridwa pamaso mwabadwa ndikusinthidwa atchedwe msonkho munthu.

Site anayendera Tax Service wakhala si anatsimikizira mfundo zolakwika ndi kupereka mfundo zabodza, kenako kulengeza woyengeka anali ada mangala.

Ponena za desiki kafukufuku wa chilengezo zofunika kwambiri zimene aziwapatsa UD, kuchotsa zake kutsatira kupereka "utochnonki" kuzindikira underreporting a msonkho.

Pofuna kupewa kusamvetsetsana, woyengeka kulengeza msonkho ayenera anagonjera monga umboni kudziletsa akudzizindikiritsa mu lipoti.

Kupanga ndikusinthidwa Declaration

Ndi mawu woyengeka msonkho adzakhala ali:

• Ndime kuti akhala atadzazidwa ndi mawu pachiyambi, ngakhale sapezeka zolakwa.
• Ndime zimene simunali odzazidwa pamaso, ndipo ankayenera kuti achite izo. Mwachitsanzo, munthu wokhoma ndi wothandizila msonkho, koma mu zachitikadi choyambirira sanawerengedwa wothandizila VAT, kotero kuwukonza cholakwa mu CA mungafune kuphatikizapo kwambiri mbali imodzi.
• Kumapeto № 1 mpaka chaputala 8, pamene anadzazidwa ndi pepala zina kugula buku nthawi imene inakhazikitsa "utochnonka".
• Kumapeto № 1 9 gawo, ngati anadzazidwa ndi pepala zina kugula buku nthawi imene CA ndi chikalata.

Kupeza takambiranazi kulengeza

Kulemba chikalata ichi, ndikofunika kudziwa, chifukwa ndi maonekedwe osiyana, amene analemba yekha kanjedza odalirika safotokoza patsogolo.

Patsamba loyamba pali mzati «№ kusintha," chomwe ndi kuvomerezedwa lembani. Ndime 8-12 kudzazidwa kokha pamene kusintha kugwiritsa ntchito nambala 001. Ndi Kusintha kwa malonda buku kapena kugula pakutha pa nyengo ya malipoti chofunika lembani ntchito nambala 1 Ndime 8, 9.

Zizindikiro za kufunika

N'kofunika chizindikiro ndi chisonyezo cha changu, minda izi ndizodzazidwa ndi manambala 0 kapena 1.

• 0 - chithunzi kusonyeza kuti mudziwe pamwamba pa Ndime 8 ndi 9 silidzathyoledwa anapereka kapena panali m'malo mwa mfundo akale.
• 1 - zimakwana amavalidwa pamene deta kuperekedwa kale m'chikalata uli woona ndi zogwirizana.

Kugwirizana zikuoneka kuti nchofunika kuti samalipira si kutsanzira zambiri. Ngati kwambiri cha zolakwa, mukhoza 0 zigawo zonse anapezeka m'chikalata, ndipo kenako kudzakhala wathunthu kumaliseche zambiri.

Taganizirani mmene yeniyeni kulengeza ladzala ndi kuchuluka kuchuluka. Ngati kumene UD aumbike kuti kuonjezera kuchuluka kwa msonkho pamaso pa zikalata agonjera ayenera kulipira. Ngati inu simutero, ndi ogwira ntchito IRS adzamuika chilango chifukwa pochedwetsa. Anatumikira kuyenga kulengeza tsiku pambuyo kutsekera kwa ngongoleyo.

deduction

Ngati wokhoma amapanga UD kuti amuchotsere ndalamazo, izi zimathandiza munthu alonda msonkho desiki kafukufuku kapena pamalo anayendera tidzakwatulidwa yoikidwiratu.

Ngati chifukwa likukhalira kuti wokhoma akhale, ndiye nkhani yake chidzankhalira kuchuluka chofunika, koma ntchito ngati imeneyi, ayenera kugonjera ntchito kwa Federal Tax Service.

Ndondomeko amaloledwa UD mu 2017

Kodi kupeleka ndikusinthidwa VAT kubwerera? ngati mawu bwanji? Mu 2015, wolipira azipereka zolembedwa kwa Tax Office mu mawonekedwe a pakompyuta. Malinga ndi nkhani nambala 174 ya Tax Code ndime 5, zachitikadi onse Ndiyeno pa pepala, kuti anaona kuti. Malamulo omwewo ntchito kuti ayenerere kuonetsa, kotero chaka chino iwo chikalata yekha mu mtundu kompyuta, ndi kuti amafuna yafotokozedwa koyambirira kwa nkhani ino.

Ponena deadlines ena ku kuzipeleka kwa "utochnonki", kuti iwo siali. Ndalama bwino pomwepo pakatha paokha kuzindikiridwa kusiyana mu anapezazo, tiyenera Musaiwale kuti anapeza cholakwika matupi FNS kumabweretsa chilango.

Kutumikira kapena kutchula atchedwe aliyense wokhoma watsimikiza lokha, koma musaiwale za zingachitike. Choncho njira yabwino Pankhaniyi - mosamala onani kuwerengetsera onse ndi kulengeza yokha pamaso kudzipereka kwake kwa asapanikize anthu ndi zolakwika monga.