Chilango cha kugonjera mochedwa chikalata cha. Chilango cha yobereka mochedwa kubwerera VAT

Masiku ano pali mabuku ambiri amene angagwiritsidwe ntchito yowerengera. Komabe, kuchita muli mavuto kugwira ntchito chinthu anthu, losiyana contingencies chopatsa kuphwanya malamulo a msonkho Code. Choncho, kulephera kutsatira mfundo za malamulo ikukhudza ntchito ya perpetrators kuvomereza. Mmodzi wa iwo ndi chilango yobereka mochedwa chikalata cha.

normative m'munsi

Mu ndime yoyamba ya nkhaniyo. 119 NK anaika chabwino kugonjera mochedwa chikalata cha. kuphwanya Izi akuti ndi ambiri. Monga ziletso nkhani kunawerengedwa chilango ndalama kuchuluka kwa 5% ya ndalama zaulere, monga akufotokozera malipoti. Chilango cha yobereka mochedwa ananena adzakhala mlandu uliwonse mwezi wathunthu kapena tsankho kuchokera tsiku amaika kugonjera ake. Kuchira sangakhale oposa 30% ya ndalama imeneyo, koma osachepera chikwi. P. Komanso, udindo amaperekedwa ndi a Administrative Code. Makamaka, malinga ndi nkhani. 15,5 chilango yobereka mochedwa ananena chikangoperekedwa pa akuluakulu. kukula kwake ndi 300-500 p.

kuchotserapo

Ine ndiyenera kunena kuti si mu nkhani iliyonse kuti nkhaniyi akhoza amavomereza chifukwa chophwanya tsiku lomalizira ndi. Choncho anapatsidwa zokhudza pano mu BAC plenary Maonekedwe № 57 kulamulira thupi (FTS) ali anamasulidwa malongosoledwe. Iwo, makamaka, anati kuti ngati linaphwanya tsiku lomalizira kugonjera zikalata kwa nyengo malipoti, ntchito Art. NC 119 sizolondola. Mwachitsanzo, sangathe kunawerengedwa kwa chilango kwa yobereka mochedwa kunena msonkho kwa woyamba, wachiwiri ndi wachitatu kotala. Iye sati mlandu kwa miyezi ingapo - kuchokera 1 mpaka TH 11. Komanso, simungathe zoika chilango kugonjera mochedwa kunena msonkho katundu kubweza pasadakhale.

anafotokoza

Monga m'munsi kwa ziletso sanali mutuluka FTS Letter № CA-4-7 / 16692. Mmenemo, makamaka limanena kuti luso. 58 (p. 3) NC ikuti kuti malamulo angathe kuikidwa malipiro prepayment. Udindo kuti athamangitsidwe imatengedwa anachita mu mofanana kwa alipire kuchuluka kwa msonkho. Kulephera kutsatira mfundo za athamangitsidwe patsogolo sangatengedwe kukhala monga maziko udindo kuphwanya Tax Code. Art. 119 ntchito, ngati pakhala mwadzidzidzi kuzipeleka kwa zachitikadi msonkho. chilango Motero anapereka lipoti kulephera nthawi yonseyi, osati mbali payekha. FTS anafotokoza kuti Art. 119 sifikira zochita amene afotokozedwa mu ndime ya tsiku lomalizira kugonjera kubweza pasadakhale, ziribe kanthu momwe iwo inatchulidwa zikalata za mitu Tax Code.

Art. 126 NC

Iwo anaika chabwino kwa Kutengera mochedwa zikalata kapena zinanso anauyamba Code ndi zinthu zina malamulo ngati mchitidwewo palibe umboni wa ming'alu amatchulidwa mu Art. 129,4 ndi 119 wa Tax Code. zosonkhanitsira kukula - 200 p. ndi wina kulephera kwa bukuli. Pamene timabwerera chifukwa zikalata tsiku mawonekedwe 2-DZENJE amagwiranso ntchito luso. 126. Zimenezo, aliyense pepala nawonso kulipira 200 rubles.

Chofunikanso

Pamene kugonjera mochedwa kunena f. 3-DZENJE pamene wolipira imalimbikitsa anthu zachilengedwe, angathe kunawerengedwa kwa chabwino pansi Art. 119 NC. Pankhaniyi, chifukwa cha kulandidwa angakhale ngakhale pang'ono, ndi zomwe nthumwi za anaiwala kusunga malipiro kuvomerezedwa kuti bajeti. Pankhaniyi adzakhala moperewera mwamtheradi, kaya ankadziwa yokha samalipira. Tax wothandizila ayenera awadziwitse ndikosatheka kusunga anthu zachilengedwe kwambiri ndipo anayendera. Koma si aliyense amene amatha kutero. Malinga subparagraph 4 ndime 1 Art. 228 NK nzika amene amalandira ndalama zina kwa amene sichinayambe kumana msonkho munthu, ndi kuti aziwerenga ndi malipiro malinga ndi kuchuluka kwa ndalama zimenezi. chifukwa chakuti ngakhale wolipira sadziwa kuti ali ndi udindo Sikuti kuthetsa iye pa udindo.

kalata Finance

chakuti kale, ngakhale amene anadziwa kuti ayenera kugwira amachotsera iliyonse kuyambira ndalama zawo akhoza kunawerengedwa kwa chabwino, izo zikusonyeza malongosoledwe a Unduna wa Zachuma. Makamaka, Utumiki Finance limati pansi Art. 226 (p. 4) Tax, nthumwi msonkho afunika saleka kuchuluka msonkho masamu mwachindunji ku samalipira ndalama pa malipiro awo enieni. Mu Dec. 5 wa nkhani yomweyo imafotokoza kuti ngati kulephera kuchita phunziro ili chofunika mwezi pasanafike imodzi kuchokera tsiku akamaliza nthawi imene zinthu izi zachitika, kuti afotokoze mu kulemba kwa chilengedwe (amene ndalama wanyamula) ndi ulamuliro kulamulira ( FNS). Katundu pa mawerengedwe ndi malipiro a msonkho munthu, komanso kugonjera ananena lili ndi samalipira a.

kulangidwa

Kuti akope munthu amene analandira ndalama FTS ayenera ayenera kusonyeza kuti kuphwanya ndi kwachitika. Thupi supervisory ali kulingalira chifukwa cha amafuna aliyense zochita / zosiyidwa sanali anakumana. Mu Art. 109 ya Tax Code imafotokoza kuti ngati palibe vuto nkhani za siudzalandilidwa ngathi lamulo ndi izo sizingakhoze kuonedwa wopalamula. Mu Art. 111 NC anapereka imene amachita luso. 109. Izi zikutanthauza kuti ngati wolipira wakhala analidziwitsa nthumwi za sizilephereka kugwira kugwira, ndiye funso mlandu ndi kuthetsedwa amaganizira za mlandu wake.

zinthu precluding

Wolipira mwina kuphwanya malamulo chifukwa cha malamulo:

1. Force majeure, masoka achilengedwe ndi ngozi zina.
2. Khalani mu boma mutu umene sakanatha kudziwa khalidwe lawo kapena kulamulira zochita zake, chifukwa matenda.
3. Mabaibulo olembedwa powunikira pa mawerengedwe ndi malipiro a zopereka kuvomerezedwa kapena zinthu zina zokhudza ntchito ya chakudya cha Tax Code, limene anapatsidwa kwa nkhaniyi munthu (kapena a nambala yosadziŵika ya anthu) FTS kapena matupi ena ovomerezeka mwa yamtunduwu awo.
4. zina zimene tingaone kuti ndi ulamuliro msonkho kapena bwalo, monga osaphatikiza mlandu.

Pamndandanda uwu, ngakhale kukhalapo mu izo wa ndime 4, kuonedwa ndi akuluakulu ambiri zochuluka. Pa nkhani imeneyi, amakhoma misonkho amene analephera kugonjera atchedwe f. 3-DZENJE, kulipitsidwa pamaziko a chakuti umbuli wa lamulo sakhala muyeretsedwe ku udindo. Zikatero, akatswiri amavomereza kupempha satifiketi DZENJE-2 pa kampani, malipilo kapena ndalama zina. Deta kuti adzakhale alipo chikalata, izo ziwoneka ngati msonkho anagwira malisiti izi.

EUND

A Chilengezo umodzi adzasala anthu anthu amene nthawi msonkho, panalibe gulu nkhani. Pankhaniyi, izo si ndalama komanso ndalama. Koma ngati chinapezeka kuti kampani anagwira ntchito ndikupeleka, monga mankhwala kutumiza, m'pofunika zolembera zikalata ndikusinthidwa pambuyo malipoti.

Koma nthawi zina ulamuliro supervisory salandira mawu ponena kusonyeza yaikulu. Zikatero, ndi FTS akhoza titayika chilango yobereka mochedwa kubwerera VAT. Monga tanena udindo Mwachitsanzo EUND aziwapatsa malinga ndi ndime 2, ndime 2 tbsp. 80 NK. Ngati kampani si opaleshoni, chifukwa muli ndi nthenda ya ndalama ku banki kapena dzanja, izo ali ndi ufulu m'malo akadzabweranso aliyense msonkho zolembera m'Chingelezi chosavuta (osakwatira). Pa kudziwika chinthu misonkho kwa nthawi, yemwe anagonjera mawu, wolipira pakubwera udindo kukonzanso zolembedwa ndi aipereke kwa ndondomeko anapereka chifukwa Art. 81. Ngati nkhaniyo anapangidwa, ndiye silingakhoze kuwerengedwera kwa chilango kwa yobereka mochedwa kubwerera VAT. malipoti amenewa tidzakambirana woyengeka.

mawu

Pamwamba nkhani osiyana ankaona pamene iyo siingakhoze kunawerengedwa kwa chilango kwa yobereka mochedwa kubwerera VAT. Mu 2015, kukula kwa chilango ndiribe masinthidwe iliyonse. Lamulo Komabe amapereka deadlines, kenako kuchuluka achuluke. Mwachitsanzo, chilango cha yobereka mochedwa kubwerera VAT ndi 5% kuchuluka kwa chopereka chimaulula mu 2015, koma osachepera 1,000 rubles. Khalidwe limeneli wayikidwa akhale anthu amene sitinazione mpaka masiku 180 pa tsiku malipoti. malire nthawi Izi pa milandu ina. Mwachitsanzo, chilango cha yobereka mochedwa ya m'Chingelezi chosavuta dongosolo msonkho amabwerera cha 2014 komanso anakwana 5% kuchuluka choperekedwa, koma osachepera 1,000 rubles. Ngati samalipira si kugonjera ndi zikalata masiku oposa 180, kuchuluka ukuwonjezeka kwambiri. Ndondomeko imeneyi imagwiranso aliyense zosonkhanitsira chimaulula. Mwachitsanzo, chilango cha yobereka mochedwa kulengeza pa msonkho mayendedwe adzakhala 30% kuchuluka kwa zopereka. Komanso ziletso kukula ayenera kukhala osachepera 1 zikwi. P.

Kodi n'zotheka kuchepetsa ziletso?

Lamulo amapereka milandu pamene wolipira akhoza kuchepetsa wabwino. Iwo anaika mu Art. 114 NC. Mwachitsanzo, chimaulula chilango yobereka mochedwa Chikalata cha msonkho dziko. FTS, monga ulamuliro, ndi wolipira wa zidziwitso za. Nkhani yoyendera akukumana kuchita ndi yachinsinsi siginecha. Pambuyo wolipira walemba chikalata, ali masabata awiri kugonjera ofunsira kuchepetsa kuchuluka kwa chimaulula.

zam'chititsa kunama

Chilango cha yobereka mochedwa kulengeza VAT 2013, zikhoza kuchepetsedwa osachepera kawiri monga 2016. The h. 1 tbsp. 112 zinthu zotsatirazi ntchito:

1. banja lolemera kapena mikhalidwe yaumwini.
2. Kuchita kuyan'anila mchikakamizo cha kukakamiza kapena kuopseza mogwirizana ndi utumiki, chuma kapena kudalira ena.
3. The zovuta ndalama samalipira, amene kuimbidwa mlandu.
4. zina amadziwidwa ndi bwalo monga mitigating kapena FTS.

Kodi ndi zinthu ziti zimachitika otsiriza? Mwachitsanzo, mavuto ambiri amene kuchepetsa chilango yobereka mochedwa Chikalata pa UTII 2014, anali:

1. Kuchita kuphwanya loyamba la Tax Code.
2. Pamaso pa nkhani yozungulira. Zikuphatikizapo ana kupatula ana osaposa zaka 23 zakubadwa ngati kuphunzira nthawi zonse.

The zinthu zambiri mwachindunji, ndi apamwamba n'kutheka kuti Uwerenge chilango adzakhala ndichepe ndi oposa theka. Mwachitsanzo, kuchita pali milandu yambiri komwe zabwino ndi zochepa ndi zina 4.

njira zina

Kuwonjezera ndalama chilango msonkho ofesi akhoza amaundana nkhani ya gombe la nkhaniyi. mwayi wotero amaperekedwa FNS malinga ndi Art. 76 NK. Mu Dec. 3 M'nkhani yomweyo amakhazikitsa lamanja la anayendera kuti suspend ntchito pa nkhani za samalipira kubanki, ngati kulengeza za sichinayambe anagonjera kwa masiku 10 pambuyo tsiku mwachindunji ndi malamulo. Kuyenera ananena kuti nkhani oletsedwa wotuluka onse madebiti. Kuti ndi mungasinthe ndalama.

Pamodzi ndi lamulo limeneli limafotokoza zimene zimabwera chifukwa cha ndalama kuchokera wokongolayo. Chabwino chimaulula ulamuliro msonkho, ndi mu gawo lachitatu. Chigamulo kuletsa loko ayenera kukhala palibe pasanafike 1 tsiku pambuyo kugonjera chikalata cha.

nkhani wolongolola

Mu latsopano kope Art. 119 Tax Code anakhazikitsa kuti chilango cha kugonjera mochedwa ananena ndi masamu ndi kuchuluka kwa msonkho salipidwa mu nthawi zafotokozeredwa malamulo. Makonzedwe amenewa m'nkhani chomwecho akusowa, amene anapereka pakhale mikangano. Izo sizinali bwino kwambiri pa nthawi muyenera kudziwa ziletso - pa tsiku la tsiku akamaliza kapena mawu enieni Kutengera. Ngati msonkho kale mu zonse, koma atchedwe si lendi, ndiye chilango adzakhala 1000 rubles. Ngati gawo la kuchuluka wakhala deducted, kuchuluka kwa kuvomerezedwa ndi anatsimikiza mtima kusiyana kwenikweni kulipira kunawerengedwa kuchuluka kwa malipiro lamulo.

Pomaliza

The malamulo msonkho bwino ndithu anapereka deadlines kugonjera chikalata cha. Chotero lamulo okhwima chikukhudzana chakuti zopereka kuvomerezedwa anthu ndi mabungwe alamulo chifukwa cha nawo chidwi cha ndalama. Choncho, boma amafuna kuonetsetsa ulamuliro woyenera pa Timeliness of malisiti. Kuphwanya, monga Tingaone nkhaniyi, bwino zimayamba ndi zinthu zosiyanasiyana. Lamulo, ndithudi, amapereka amakhoma misonkho kapena kuti n'zotheka kuchepetsa ziletso. Kuwonjezera Code imeneyi amakhazikitsa chiwerengero maudindo kwa matupi supervisory. Koma ikusonyeza kuchita, nthawi zambiri zochitika si n'komwe. Pa nkhani imeneyi, ndi bwino kuchita nthawi zonse: momwe misonkho, ndi malipoti pomwepo. Pankhaniyi, sipadzakhala mayesero ndi mavuto.