Nkhani 89 ya Tax Code. kafukufuku Site msonkho

Malinga ndi malamulo Russian, ndi ochita chipikisheni mmalo a Federal Tax Service ali ndi ufulu kuyambitsa mu ulemu wa makampani pamalo chiphasochi. zinthu izi amafuna kuphunzira bwino cha ntchito kampani kuonetsetsa zoletsedwa ndi malamulo a msonkho Akuluakulu a ku Russia. magwero a chilamulo lolamulira khalidwe la pamalo anayendera chiyani? ndi ndondomeko njirayi chiyani?

Kodi pamalo anayendera FTS?

Field msonkho audits - kuphatikizapo ntchito yaikulu ya Federal Tax Service la Chitaganya cha Russia. njirayi umamangidwa ndi makonzedwe a Art. 89 ya Tax Code, malamulo ena feduro ndi malamulo, makalata ndi mafotokozedwe m'madipatimenti zokhudza ntchito ya Federal Tax Service.

Site msonkho kafukufuku - ndondomeko kuti likugwirizana desiki. Ambiri, ndi ulendo dera la Federal Tax Service ochita chipikisheni amakhoma misonkho. Gulu kuti atsimikizire zikalata ndi zina zogwirizana kuphedwa ndi zofunika anakhazikitsa malamulo ameme Russian.

Phunzirani malamulo yaikulu ya ntchito zogwirizana anakhazikitsa Art. 89 ya Tax Code ndi zina zolimbana, zambiri.

Malamulo zoyambirira za Federal Tax Service wa macheke kuchoka

FTS pamalo anayendera ikuchitika pamaziko a yolembedwa ndi mutu wa kapangidwe m'zigawozo njira utumiki msonkho. Ochita chipikisheni mmalo amene amachita nawo, monga amapatsidwa kwa munthu kuchita m'dera malamulo - izi ndi zofunikira za ndime 1 ndi ndime 2 Article ... 89 ya Tax Code. Monga momwe taonera pamwambapa, chochitika mu funso, nthawi zonse umachitikira pa dera la wokhoma msonkho. Koma ngati n'zosatheka kupereka, kuyezetsa ikuchitika mu nyumba ya Federal Tax Service wa mayunitsi Kupititsa kumene kampaniyo zimachitika.

Ochita chipikisheni FTS pa ntchito malipoti kuti uyambenso zikalata zonse zokhudza misonkho, ndi wokhoma kapena kampani yake. Ngati ndi kotheka, msonkho, wakuti kuti mndandanda wa katundu wa kampani, kuyendera malo ake. Malinga ndi N. 4 tbsp. 89 za anthu ochita chipikisheni Tax Code Tax Service akanakhoza kutsimikizira zikalata yekha kwa zaka 3 yapitayi zimene cheke amasankha.

ntchito ankaona sangathe ikuchitika pa mitundu chomwecho misonkho m'chaka chomwecho, nthawi zoposa 2. Komanso, Federal Tax Service akhoza kuyambitsa 2 okha chiphasochi malo pa chaka. Ngati kampani ndi reorganized kapena lithe, ndi pamalo anayendera akhoza kuyamba motsutsa izo nthawi iliyonse, kaya zochitika yapita wa mtundu uwu. Phunziro nkhani ya kampani komanso zilibe kanthu. Komabe, mu nkhani iyi, ochita chipikisheni ali ndi ufulu tione nthawi imene si upambana zaka 3 isanafike chaka chimene Federal Tax Service waganiza kuchita kafukufuku. Kutalika kwa zochitika funso, monga ulamuliro, mosachuluka kuposa 2 miyezi - ndi makonzedwe a ndime 6 Article .. 89 ya Tax Code. Koma, ngati n'koyenera, yachinsinsi akhoza anawonjezera kuti miyezi 4. Mwa njira ya kupatulapo - 6.

Akamaliza wa chavuta ndi chikalata imatumizidwa wokhoma msonkho - linalembedwa zokhudza chochitika.

Cholinga cha pamalo anayendera

Tiyeni tione zimene Ndipotu, ndi cholinga cha malipoti a mwambowu. Malinga ndi N. 4 tbsp. 89 ya Tax Code malo anayendera zambiri ndi bungwe pofuna kusonyeza kulondola kwa mawerengedwe ndi malipiro ndi kampani ya misonkho ina. Chakudya cha Tax Code malo ena miyezo kira mankhwala.

Nthawi zambiri, ndi Federal Tax Service amayamba kuchoka cheke, ngati m'kupita kwa tebulo analephera kukhazikitsa mosapita m'mbali kuti olimba udzapereka malamulo moyenera malamulo msonkho wa Chitaganya cha Russia, pamene pali kukayikirana kwambiri moti ena zolakwa ntchito yake kumeneko. Site anayendera akhoza inakonzedwa kuti tinafotokoza mwatsatanetsatane za msonkho ndi mlandu magwero ndi zikalata zina, amene zambiri zimene iwo pa munthu kafukufuku desiki.

Kodi zochita akhoza kukhala zotsatira zinayesedwa bwanji?

Pamene kafukufuku msonkho, chosinthika Art. 89 ya Tax Code yatha - ndi ochita chipikisheni Federal Tax Service adzakuyesani kuchita mwapadera, zomwe amasonyeza zotsatira za chochitika. Chikalatachi akhoza atathana chisankho kubweretsa kampani kuti udindo kuphwanya malamulo msonkho la Chitaganya cha Russia, kapena kukana wokakamiza kampani ziletso iliyonse.

Mbali yoyamba, ochita chipikisheni tiyenera kusonyeza akuchita mavuto onse kulakwa, ponena zikalata leni. gwero lake, embodying zotsatira za mayeso ali anasonyeza miyeso wokhoma udindo. Zimenezi zingakhale ndalama ndi zilango.

Nayenso ngati mchitidwewo amasonyeza lingaliro la Federal Tax Service ochita chipikisheni kuti asanene ziletso pa kampani kutsimikiziridwa, ziyenera kukhala wofunitsitsa ndi zochitika zenizeni. Mu kuchitako munali ziletso nyengo ayenera atathana mkati limene wokhoma mwina mungafune kusankha anthu ochita chipikisheni mmalo mwa kunena za dongosolo apamwamba msonkho.

Zili pamalo anayendera

Tiyeni tione zimene kwenikweni afufuze ndondomeko - malinga ndi Art. 89 ya Tax Code, kodi wokhutira. Choyamba, monga mmene taonera pamwambapa, mutu wa kapangidwe m'zigawozo FTS wasankha kugwira mu ulemu wa makamaka kampani pamalo anayendera. chikalata ichi chiyenera kulembedwa:

- dzina la kapangidwe m'zigawozo Federal Tax Service;

- chiwerengero ndi tsiku kwa bukuli;

- dzina la kampani audited;

- alendo ake;

- mphaka;

- nyengo malipoti, amene kufufuzidwa;

- misonkho, kulondola ya mawerengedwe ndi malipiro a umene ndiweruzidwe ndi ochita chipikisheni mmalo a;

- Dzina Anthu Tax Service nawo kafukufuku wa.

chisankho ziyenera yolembedwa ndi mutu wa Federal Tax Service. Ochita chipikisheni Tax Service anafika ku dera la gulu audited, anakhazikitsa chikalata zogwirizana ndi Director wa kampani. Ngati antchito Federal Tax Service sadzalola yekha kapena iwo sadzatha kuti atsimikizire chizindikiro chawo, ndi Manager adzakhala ndi ufulu kuvomereza kuti gawo kampani. Ngati chikalata kunyezimiritsa zochita za Federal Tax Service kuyendera chabwino, mkulu wa siginecha ndi olimba a certifies Khrisu womdziwa naye.

Ngati mutu wa gulu audited akukana kulola anthu ochita chipikisheni ku dera la Federal Tax Service wa chinthu, ngakhale ngakhale kuti boma msonkho zikalata zonse mu dongosolo, oimira Federal Tax Service kupanga chochita zinthu zimenezi payekha. Pamaziko a chikalatachi, mutu wa Federal Tax Service kenako funsani mabungwe yazamalamulo pofuna kuthana ndi vuto la kupeza mwayi ndi gawo la wokhoma msonkho. Komanso, ngati kampani sanalole ochita chipikisheni kuchita kafukufuku kumunda - Tax Service ali ndi ufulu kutenga zochita pa kuyan'anila msonkho pa maziko a deta zilipo.

onani Masiku: mokoma

Nkhani 89 ya Tax Code lili kamba umene nthawi ya mwambo mu funso, muli nthawi ya kukhalapo chenicheni cha anthu ochita chipikisheni pa kampani malo a. Komabe, si nkhani kwa nthawi pakati pa HIV wokhoma amadzinenera kufunika kupereka zikalata ndi FTS. Ie tsiku la chiyambi cha pamalo anayendera anatsimikiza ndi tsiku ndodo FTS magwero zolunjika kuchokera wokhoma msonkho.

Ntchito za anthu ochita chipikisheni

Tiyeni tione mwatsatanetsatane zimene ntchito anthu ochita chipikisheni Federal Tax Service kusankha ngati cheke kumunda. Pa miyeso malipoti msonkho, ntchito deta likupezeka pa wokhoma msonkho, mfundo ku zikalata ndi mabuku kuti:

- kupenda zimene timaphunzira za zochita kampani;

- azindikire umboni zotheka mu zolemba zimene aphunzira, kulephera mu mlandu ndi misonkho;

- kudziwa mlingo wa chikoka vuto izi pa malipiro mwambo wa bungwe;

- ngati n'koyenera, kuyamba macheke potsimikizira - makampani ena zokhudza ntchito ya kampani audited;

- kuyendera malo, malo pafupi;

- kulankhula ndi anthu ntchito ku kampaniyo, kukopa akatswiri woyenera - cholinga cha cholinga kufufuza kampani audited;

- kudziwa umboni m'munsi pa kuyan'anila wapezeka malamulo a msonkho Akuluakulu a ku Russia;

- ngongole Komanso misonkho, kudziwa zifukwa ndalama ndi zilango;

- molondola lotsogolera adzilemba zotsatirazo mayeso.

Maudindo a macheke ndi wokhoma a

Ena mwa ntchito ya Tax Code amakhazikitsa kwa wokhoma msonkho. Zikuphatikizapo: ndi ochita chipikisheni Federal Tax Service Amawapatsa zikalata zofunika, kugwiritsa ntchito Federal Tax Service umafuna pa Kupha kuyan'anila za malamulo a msonkho. Ngati kampani sadzakhala kugwira ntchito zogwirizana - mwina limodzi ndi zotsatira zoipa mlandu wake.

chiphasochi msonkho ndi polojekiti

Nkhani 89 ya Tax Code amapereka ndalama pa zimene Federal Tax Service ali ndi ufulu kuyambitsa miyeso pansi pa kuganizira nthawi anthu omwe kampani ikuchitika ulemu wa polojekiti msonkho. Kupatulapo - zitsanzo zimene:

- kuchoka macheke imagwiridwa FTS dongosolo apamwamba monga njira kulamulira ntchito FTS chifaniziro okhudza malo, amene oyang'anira;

- ndondomeko ya polojekiti msonkho mudziko la wokhoma lidzawotchedwa kutsazikana oyambirira;

- kampani akukana kutsatira maganizo adatsutsana za Federal Tax Service;

- munthu wokhoma adzakhala amagonjera Federal Tax Service wa atchedwe ndikusinthidwa ndi kuchuluka msonkho kuti yafupika poyerekeza ndi zimene zalembedwa mu lipoti chikalata m'mbuyomu.

Poona nthambi ndi maudindo woimira

Ndondomeko mu funso, akhoza kuyamba komanso kulemekeza nthambi ndi maudindo woimira kampani, ngati ali iliyonse. Pambali pa ntchito za luso. 89 ya Tax Code yopereka kwa Federal Tax Service - ochita chipikisheni alibe ufulu kuyendera nthambi ndi maudindo woimira olimba nthawi 2 kapena kuposa wina ndi malipiro chomwecho mu nthawi yomweyo. Komanso, FTS sangathe kugwiritsidwa ntchito yoyenera ulendo dongosolo kuposa nthawi 2 pa chaka. nthambi anayendera tsiku ndi mabizinezi sayenera upambana 1 month.

kuyimitsidwa mayeso

Malo N. 9 luso. 89 ya Tax Code ndi kuliika malamulo amene amayendetsa ndondomeko kwa kuyimitsidwa wa miyeso pansi kulingalira. Choncho mutu wa Federal Tax Service la magulu Kupititsa ali ndi ufulu kuyambitsa chete kuti atsimikizire ngati:

- chofunika kupempha zikalata zina kuchokera wokhoma msonkho;

- m'pofunika kuti mudziwe ndi mabungwe boma la maiko akunja - malinga ndi mapangano lonse la Chitaganya cha Russia;

- muyenera kusankha mudzaona;

- m'pofunika kumasulira zikalata zofunika ndi anthu ochita chipikisheni mmalo a auditee, Chirasha.

Macheke inaimitsidwa lamulo osiyana mutu wa mayunitsi m'zigawozo Federal Tax Service. Ngati ndondomeko mu funso, anayambitsa, ndiye nthawi chiyembekezo chakuti ya Federal Tax Service ndi wokhoma kanthu akubwerera yoyambirira yeniyeni ya magwero amene poyamba apempha anthu ochita chipikisheni mmalo a.

recheck

Mu zina, FTS akhoza recheck. chosankha kuchita ayenera kuonedwa ndi kapangidwe kholo la Federal Tax Service mu ndondomeko ya ulamuliro pa ntchito ya Federal Tax Service wa unit dera lawo, yomwe imachitika mayeso oyamba. Mu kukonzanso poona FTS anamvetsa chochitika, imene imakhudza anthu ochita chipikisheni afufuze dipatimenti ya msonkho yemweyo amene ankafufuza pa ulendo watha wa anthu ochita chipikisheni Federal Tax Service ku kampaniyo. Choncho, ngati ulendo watsopano kwa Federal Tax Service ochita chipikisheni kudziwa kuyan'anila, osati anapeza anayendera wapitawo, ziletso aliyense pa wokhoma msonkho, monga ulamuliro, musati alipo. Retesting umamangidwa ndi makonzedwe a Para. 10 Art. 89 ya Tax Code.

N'chiyani chingachititse kudziwika kuyan'anila za Federal Tax Service?

Ngati Federal Tax ochita chipikisheni anapeza kuyan'anila ntchito kampani, iwo adzafuna njira zonse zofunikira mwalamulo zopelekedwa fixation anapeza mfundo. M'pofunika kutsatira chigamulo misonkho anali umboni m'munsi.

Ngati ndi kotheka, ndi Federal Tax Service achoke kwa zikalata kampani, amene amakhulupirira zolakwikazo - ndi wokhoma sanapange kenako obisika. Ochita chipikisheni Service Tax ali oyenera kukakamiza ku malongosoledwe a audited kampani kwa mfundo yopezeka, amakhala ntchito za kampaniyo. Pankhaniyi, kupempha kuti mumve zofunika akhoza kupangidwa mwa mawonekedwe onse m'kamwa ndi olembedwa.

Ngati wokhoma akukana kugwirizana bwinobwino ndi Federal Tax Service, zimenezi zingayambitse chakuti kuyenderako amatanthauzira izi kapena kuti funso lovuta si mokomera gulu kuti audited. Ngati ndi kotheka, ndi ochita chipikisheni Federal Tax Service amachita kanema njira yotsimikiza, zithunzi zinthu Anaphunzitsidwa za kampaniyo.

Zowona zenizeni zokhudza yachinsinsi lidzawotchedwa olembedwa protocol osiyana. Panopa chikalata Woyang'anira adzakhala kukonza tsiku ndi malo a kukhazikitsa zinthu zina, dzina maofesi ophunzira anayendera audited kampani, zili zochita ikuchitika mwa ochita chipikisheni chowululidwa mfundo mogwirizana ndi ndondomeko ya kuyendera maofesi. Photos ndi makanema, ngati, zaikidwa mphindi.

kauntala cheke

Pamwamba taonera, limodzi ndi pamalo - kapena mbali zake - akhoza kuyamba kauntala cheke. Kwenikweni ake ndi kuti Federal Tax Service akupempha deta za ntchito maphwando wachitatu zokhudzana ndi kampani audited. Dziwani kuti amatsatila malamulo ena a Tax Code - wosiyana zimene zimapezeka Article 89 ya Tax Code. Tax kafukufuku, wachinsinsi monga kauntala, makamaka umamangidwa ndi makonzedwe a Art. 87 ya Tax Code.

Chochitika mu funso, akhoza akuyendera njira 2. Choyamba, gulu m'zigawozo Federal Tax Service akhoza mosadalira kufunsa zikalata lachitatu chipani omwe zokhudza ntchito audited kampani. Kachiwiri ochita chipikisheni ali ndi ufulu kucheza ndi anzake pa apeze zofunika - kuwatumiza zopempha muyenera kuti mutengeko Makampani, zotchulidwa mu gawo zogwirizana zolembedwa zina.

Makamaka kutanthauzira kwa malamulo mawu a audits msonkho

zina zabwino zofunika za chilamulo msonkho - kutanthauzira kwa chakudya cha Tax Code ndi malamulo ake zapadera. zachuma, anthu ambiri amakonda Art. 89 ya Tax Code ndi ndemanga, chifukwa mawu ali Code mu maonekedwe ake koyera, nthawi zina bwino nkotheka kumasulira izi kapena kuti ponseponse. Chakudya cha Tax Code mu mtundu womuyenera ambiri makonde thematic pa maukonde.

Nkhani 89 ya Tax Code ndi ndemanga anyamula mafotokozedwe a akatswiri, ponena: zochita za anthu ochita chipikisheni Federal Tax Service ndi amakhoma misonkho pa audits, mmene kukhazikitsa zinthu zina za anthu a Federal Tax Service ndipo fufuzani Makampani a, litigation mu kukangana FTS ndi mabungwe. Nthawi zonse, zimene zimaonekera zinthu zogwirizana, zikhonza kukhala zothandiza kwa malonda.

Ponena za dongosolo limene lili m'nkhani 89 ya Tax Code: Litigation mwina, ngati momwe zinalili ndi ndemanga Katswiri, zimathandiza kuti powunikira awo. Zimachitika kuti maganizo a akatswiri pa malamulo ena a Tax Code zachokera makamaka pa lamulo choncho.

Nthawi kumene katunduyo. 89 ya Tax Code ndi ndemanga muli mavesi kuti jurisprudence - tingathe kulankhula za milandu m'makhoti osiyana. Koma akatswiri ambiri amakonda kunena kuti zochita zonse anatengedwa ndi Mphamvu ya onyamula kapena SAC. Kosamugonjera kumukopa. Pankhaniyi, Article 89 ya Tax Code ndi ndemanga angaonedwe ngati gwero chimene chimapangitsa tanthawuzo lolondola la malamulo a msonkho Code wa oimira anayendera malonda.

Kwa ogwira woyenera mabizinesi n'kofunika, ndithudi, ndi mwayi Baibulo ambiri panopa Art. 89 ya Tax Code. "Consultant" ndi kutchula malamulo machitidwe ena - mwina njira yabwino kuuzidwa kuti gwero zogwirizana mlandu zosintha.

chidule

Choncho, Federal Tax Service, amene sanalandire mukufuna pa mfundo za desiki olimba kafukufuku, lingachititse ndi kuchoka. Nthawi zimatenga makamaka Article 89 ya Tax Code. Site kafukufuku msonkho Komabe, udzakhazikitsidwe pa ulamuliro ndi malamulo ena a Tax Code, malamulo ndi malangizo.

Pa ntchito malipoti a ochita chipikisheni FTS ntchito - kudziwa mlingo umene ndi olimba linaŵerengera molondola ndipo amalipira misonkho. Kuti zimenezi zitheke, ndi Federal Tax Service ali ndi ufulu kuchita osiyanasiyana njira yokonzedwa ndi lamulo - Kupezeka kwa zikalata, kufufuza malo, mogwirizana ndi mabungwe lachitatu chipani kuti ndi zogwirizana ntchito ya kampani audited.

Nthawi zina, kuyimitsidwa amaperekedwa pa malo proverki.Resheniya ndi mwambo wa ndondomeko mu funso, komanso kukhazikitsidwa kwa chete kwa munthu kutsatira zimatengera mutu wa Federal Tax Service la magulu malo. Iye anaika pa ochita chipikisheni udindo ntchito.

Akuluakulu msonkho kafukufuku kupanga zosankha zambiri - Zabwino kampani kapena M'malo mwake, kuchita popanda ziletso aliyense motsutsa izo. Pamodzi ndi kuphunzira ntchito za kampani inayake, Tax Service akhoza kuyamba potsimikizira-fufuzani amene amagwirizana ndi ntchito za bungwe lokhudza audited.

Great kufunika kwa zachuma ndi akatswiri ena oyenerera wa makampani Russian ndilo tanthauzo la malamulo a msonkho Code - mu mawu a chavuta ndi zambiri. Kudziŵa zofunikira m'munda umenewu zachuma akuphunzira katswiri ndemanga ndi mfundo pagulu za mlandu mu chimango cha mikangano pakati FTS ndi makampani verifiable.