6 PIT: isikhathi ukugcwaliswa isampula

Ukubika 6-PIT - idokhumenti entsha abaqashi. Kumelwe wethulwe iziphathimandla asimeme ikota 1st of 2016 Le dokhumenti eyenziwe hhayi umsebenzi ngayinye nakuyo yonke ibhizinisi lonke. Esesizokuhlola indlela ukugcwalisa 6-PIT.

Uhlolojikelele

Isinyathelo sokuqala siwukuba ukwazi lapho ozokwethulwa 6-PIT. emaphepha langakabhalwa lanebukhulu ehlotshisiwe yibo bonke imithetho, uya ukulawula umzimba ofanayo, okuyinto eyenziwa nokudluliswa intela. Hambisa idokhumenti ngezindlela ezimbili: ephepheni noma ifomu electronic. Inketho yokuqala kufanelekile labo balimi, isibalo abasebenzi - esingaphansi abantu 25. Ifomu 6-PIT kungenziwa okwethulwa umuntu noma ngeposi. Lowo Mbhalo wangonyaka we-elekthronikhi uthunyelwa nge website olusemthethweni Federal Tax Service.

6 PIT: isikhathi

Lowo Mbhalo wangonyaka we uvezwa nsuku ngekwata. Kumele zithunyelwe kungakapheli usuku lokugcina lwenyanga 1st ikota elandelayo. Umthetho uhlinzekela ukuba secaleni labo ngasekupheleni-6 kwenza kwentela yengeniso. Imigomo Ungahambisa. Ikakhulukazi, lokhu kwenzeka lapho usuku kakhulu uwela ngeholide noma ngempelasonto. Kulokhu, izikhonzi abaye ekhishwe 6-PIT, isikhathi qhubeka ukuze ngosuku obekusetshenzwa ngalo olulandelayo. Izinkambiso wasungula izinsuku ezilandelayo ikhalenda:

• Q1. 2016 - 05.03.2016 uMnumzane
• Isigamu - 08/01/2016 uMnu
• 9 izinyanga - 31/10/2016 uMnu
• Ukuze onyakeni 2016 - 04/01/2017, le

6 PIT: isampula

Lapho senza idokhumenti, kumelwe uzigcine eziningi izidingo ezivamile. Uma uthatha noma iyiphi isibonelo kahle ihlelwe 6-PIT, kungase kuqashelwe ukuthi:

1. Lowo Mbhalo wangonyaka we ikhishwa ngokuhambisana samanje idatha ezincwadini. Ikakhulukazi, umbuzo intela enqwabelene futhi ikhokhelwe imali, nokhunye, kubalwa kanye withheld.
2. Ukugcwalisa 6-PIT kwenziwa njalo accrual. yekota yokuqala 1st ke ingxenye yonyaka, kulandele izinyanga 9 kanye nonyaka ikhalenda.
3. Uma zonke izinkomba bengakwamukeli ekhasini, ababulawa inombolo edingekayo amashidi. Imininingwane Ukufingqa kumele irekhodwe ku zokugcina zazo.
4. Wonke amakhasi zibaliwe (001, 002, njalo njalo), kusukela isembozo ishidi.
5. Ukugcwalisa 6-PIT kufanele kwenziwe ngaphandle amaphutha kanye erasures. Akuvunyelwe ukulungiswa labhaliwe, kuhlanganise nokusetshenziswa izindlela zokulungisa isimo. Futhi akuvumelekile ukuthi isibopho amashidi, ukuphrinta Duplex.
6. Ngakho indlela ukuqedela 6-PIT kungaba ngesandla noma kwikhompyutha, odinga ukukwazi iziqondiso ezithile. Ikakhulukazi, kunjalo esetshenziswa inki lokuqala okwesibhakabhaka, noboya obudaywe baba nsomi noma emnyama. Lapho nokubhalisa izimpawu kukhompyutha ephrintiwe ukuphakama 16-18 amaphuzu, nefonti Courier New.

Imithetho sokubhalisa Amasimu

Kwezinye izimo, kungase kube nezinkinga ekwenzeni ulwazi f. 6-PIT. Lowo Mbhalo wangonyaka we isampula iqukethe ensimini ehlanganisa kwenani elithile ukwazana. Ngamunye wabo kufanele icaciswe irekhodi 1 kuphela. Okukhishiwe ulwazi mayelana usuku noma lemali, obonakaliswe aya. Ukubhala izinombolo ikhalenda wenziwa usebenzisa emikhakheni emithathu. Okokuqala okubili aqukethe 2 ukwazana - usuku lonke futhi ngenyanga, zinyanga - 4 - I-ngonyaka. Decimal kuyavumelana 2 Amasimu, ahlukaniswe ichashaza. izibalo Accrual nemininingwane kumele kudingeke ukuthi khona f. 6-PIT. Akunalutho senziwa ngokuhlukile OKTMO ngamunye. Inani lentela libalwa kanye elicacisiwe ruble. Isebenzisa imithetho ukuqoqa. Ekhasini wanyathela usuku ngalunye kanye nesiginesha lowo muntu odala.

amasimu

1. "INN" - izibalo ezibikwa ngokuhambisana isitifiketi sokubhaliswa ne-Federal Tax Service.
2. "PPC" - ligcwaliswe kuphela izinhlangano ezingokomthetho.
3. "Ukulungisa Inombolo". Kulesi ensimini, wabeka "000", uma ukulethwa 6-PIT eyenziwa okokuqala, "001" - in the ukulungiswa lokuqala, "002" - I-yesibili nokunye.
4. "Isikhathi esimisiwe." Le nkambu iqukethe ikhodi oluhambisana ngesikhathi sokubeletha.
5. "Ngonyaka Tax" (isibonelo, i-2016 th).
6. "Inqobo emzimbeni" - FTS ikhodi esibekiwe kulo mkhakha, okuyinto ithunyelwa idokhumenti.
7. "Ezindaweni ngezindawo kube khona we-akhawunti / indawo." Le nkambu siyindawo ikhodi 6-PIT.
8. "I-ejenti Tax". Kulesi ensimini, umuntu usomabhizinisi irowu faka isibongo, igama patronymic. Ibhizinisi elisemthethweni eveza igama esiphelele ngokwalokho okwakufunwa imibhalo wokusungula.
9. "Ikhodi OKTMO". Izinhlangano kudingeka cacisa it indawo yayo noma indawo ukwahlukana ehlukile. Osomabhizinisi ukubhala ikhodi ngqo yokuhlala wakho. IP usebenzisa SPE noma UTII, kuzomele ucacise izinombolo elihambisana eMnyango Wezokuvikela, lapho abeka ku-akhawunti e isimo payers.
10. "Ifoni" - lapha, ngokulandelana, ukhombise inombolo lapho yentela yombuso Izikhungo Ungaxhumana ejenti.
11. "Njengoba imibhalo isicelo / amakhophi." Kulesi ensimini, udinga ukubeka phansi inani emakhasini amaphepha ukuthi uqinisekise ulwazi olungenhla. Uma bengakwenzi, ufake dash.

Kwezinye izimo, awudingi ukuhambisa dokhumenti?

Ifomu 6-PIT ngeke ikhishwe uma ngesikhathi zenziwa izinkokhelo abasebenzi futhi, ngokufanelekile, intela yemali engenayo yawo yayingaphelele emalini. Uma sikubeka kalula, akunandaba mqondo ukubeka amaqanda emigqeni. Declaration 6-PIT akuyona isicelo futhi uma ibhizinisi akuyona abasebenzi. Asikho isidingo ukukhipha dokhumenti kuphela evulekile (kubhaliswe) izinhlangano ezingakalayishelwa ungakaqali umsebenzi. Usomabhizinisi noma inhlangano esemthethweni may (kodvwa akukafaneli) nganoma iyiphi indlela ukwazisa Ihhovisi lentela mayelana nezizathu ezingazange okuhloswe f. 6-PIT.

umthwalo

Ukuze izifundo abadinga ukukhipha 6-PIT, ngokuya ukubaluleka okukhulu. Ukwahluleka okuthobela nanoma inikeza esihle. Ngesikhathi esifanayo njengoba unswinyo kuthiwa kwabalelwa lonke ibhizinisi, kanye ikhanda. Uma ukubambezeleka ingenkulu kakhulu, ubukhulu isigwebo incane. kungenziwa Ngesikhathi esifanayo njengoba isilinganiso esithile umthelela akhawunti uvala isicelo. Izinkambiso kukhona 2 izinhlobo izinhlawulo. Okokuqala esimisiwe uma umbiko 6-PIT Akuzange kushunyayelwe ngesikhathi esibekiwe noma bafaka kamuva. Isijeziso yesibili okusongelayo isihloko uma ithola amaphutha idokhumenti. Ake sicabangele izimo ezimbili.

Ukwephuza kokwethula idokhumenti

Amagama ngenhla sezivele okukhulunywa, lapho uzobe f. 6-PIT. Ukunqunywa inhlawulo ukufakwa emva kwesikhathi idokhumenti luzakwenziwa ezinsukwini ezingu-10 kusukela ngosuku lapho yatholwa yentela yombuso Izikhungo. Kulokhu, wokuhlola abakwazi ukulinda kwamabhuku edeskini usuphothuliwe. Uma inkampani selishonile by ngaphezu kwenyanga, isijeziso kuyoba ruble 1000. Lo sayizi ubhekwa omncane. Ukuze nyanga ezengeziwe kokulibala, kungakhathaliseki kuqedile noma cha, iqoqo eliqokiwe sizobuye ukungezwa ayizinkulungwane 1. P. Leli lungiselelo lihlelwe isihloko 126-th we Tax Code (Sec. 1.2). isikhathi ukubambezeleka izobalwa kusukela ngosuku lapho inhlangano bafaka umbiko. Inhloko inkampani kungenzeka bahlawuliswe imali engaba ama 300-500 p. Lokhu imvume ngokunqaba Ikhodi Administrative, Article 15.6. Tax abahloli Unelungelo abeke lokhu isigwebo ngaphandle kokuya enkantolo.

akhawunti yokuvala

Uma kwenzeka ukwehluleka idokhumenti zingakapheli izinsuku eziyishumi kusukela ngosuku kwezinkambiso ezimisiwe Federal Tax Service unelungelo ukumisa imisebenzi yasebhange izindlela zezimali nakwabangenangqondo. isilinganiso okunjalo ezishiwo yiSigaba 76 soMthetho Tax Code (Sec. 3.2). Ukucacisa on isicelo ekuvimbeni ukulandisa incwadi ye-Federal Tax Service 09.08.2016

debatable

Ngezinye izikhathi practice, kuphakama izimo lapho inhlangano yabhaliswa ekupheleni ngekota kanye has okwamanje yini ukukhokhela abasebenzi babo. Ngakho, umbiko 6-PIT is ayetfulwanga nokuhlola. Phakathi naleso sikhathi, Federal Tax Service, bengazamukeliswanga idokhumenti ngesikhathi, isicelo ku-akhawunti kuncike inani elisele. Kwabaningi kukhona umbuzo okunengqondo: ngabe isilinganiso kusemthethweni kulesi simo?

Njengoba kushiwo ngenhla, Article 76 we Tax Code esigabeni 3.2 ivumela okokuqandisa imisebenzi ngokwehluleka f. 6-PIT. Ngokuvamile, akukho usubeka umbandela ukuthi lock isetshenziswa kuphela izinkokhelo kubasebenzi. Phakathi naleso sikhathi, njengoba kushiwo ngenhla, ukuthi inkampani akaphoqelekile ukunikeza f. 6-PIT, uma ingenayo abasebenzi noma yini abazange ukukhokhela isikhathi. Nokho, iziphathimandla zentela ngokwawo kaningi sisho ukuthi balinde endabeni zero imibhalo. Iqiniso liwukuthi i-database alisho isizathu okwakuqabukela wethule umbiko. Ngakho, ukuvimba we-akhawunti ngokuzenzakalelayo. Eneqhwa kuyodingeka ukuthi lethule umbiko ka-zero. Phakathi ngosuku olulandelayo (ukusebenza) Iziphathimandla intela oda ukususwa kwezibambo zesihluthulelo. Le nkathi enikeziwe in para. 3.2 kwe-athikili 76th. Ngelinye ilanga liyadingeka ngoba ukudluliswa ngesinqumo ebhange. Ngokuvamile, exchange of imibhalo nge-Internet, ngokufanele, isinqumo ukuza isikhungo sezezimali ngokushesha. Zingakapheli izinsuku emva kokuthola isinqumo ebhange kudedela ukukhiywa. Ukuze igweme izinkinga ezinjalo akazange kuphakama esikhathini esizayo, ochwepheshe batusa ukuthumela isaziso ukungabikho izinkokhelo kubasebenzi nokunquma ukuthi ngesisekelo ukwehluleka ukuletha 6-PIT.

AMANGA imininingwane

I emihle kungase kwabalelwa isihloko nganoma isiphi isiphambeko noma AMANGA esitatimendeni. yokutakula ukubaluleka - 500 k. ikhasi ngalinye esinolwazi olungamanga. Lokhu imvume ezishiwo yiSigaba 126,1 NC. Kulesi kuyinsakavukela akukho uhlu ecacile amaphutha ukuthi singabakaNkulunkulu esigabeni 'ulwazi olungamanga ". Kule ndaba, izinqumo ezifanele zithathwa ngokuqondile abahloli.

Phakathi naleso sikhathi, ukuhlolwa kungenziwa akangajeziswa tonkhe tifundvo zifa. Njengoba sachaza Ministry of Finance, abahloli kufanele ucabangele uma ngayinye. Lokhu kusho ukuthi, ngaphambi enquma isigwebo, izikhulu ziye zibopheke ukuba ukuhlola kobukhulu ukukhubazeka / amaphutha. Ngaphezu kwalokho, i-akhawunti kufanele kuthathwe ukunciphisa izimo. Ikakhulu, i-esihle ayikwazi kwabalelwa uma ejenti intela ngenxa yephutha:

1. Hhayi kwanciphisela iminikelo saziso.
2. Mina azange iphule izithakazelo abantu ngokomzimba.
3. Asikho isabelomali umonakalo.

La maphuzu zichazwe encwadini Federal Tax Service 09.08.2016 Njengoba esimweni zilethwe sekudlule idokhumenti okubhekene uvunyelwe ukuheha hhayi kuphela inkampani kodwa futhi abasebenzi bayo wemfanelo (umphathi ngokukhethekile). Izikhulu kungenzeka kwabalelwa inhlawulo ka 300-500 p.

Indlela yokugwema unswinyo?

Ukuze uthole isigwebo, kumelwe uye waphawula kwakunokungavumelani phambi intela futhi uzilungise. Ngoba lokhu kuyiso isimemezelo ebuyekeziwe. Ngesikhathi esifanayo, ochwepheshe batusa ukufaka imininingwane efanele bonke namarisidi phakathi naso sonke isikhathi. Declaration Refined 6-PIT uvezwa njengoMahluleli uma idokhumenti yokuqala yiluphi ulwazi aqoshiwe noma inikezwe akuphelele. Kungcono ukwenza kube kwenzeka ukuthi AMANGA kwaholela overestimation inani iminikelo. Uma kungenjalo, kungenzeka kuhle (500 k.). NC izimfuno ukukufaka idokhumenti elibuyekeziwe kuphela ulwazi okwakukade kulethwe iphutha. Lesi sikhundla inikezwe 81 imizuzu sihloko (k. 6). Nokho, nge intela iziphathimandla bakholelwa ukuthi 6-PIT hhayi kungaba ukugcwaliswa ngakho. Lowo Mbhalo wangonyaka we kumelwe siboniswe ngaphandle ukuwohloka ifingqa payers yabo. Uma ulwazi yi oyedwa umsebenzi, ke kungahlanekezela ulwazi.

umehluko wemisindo nemiqondo yamagama

On the front page ngesikhathi idokhumenti elicwengisiswe kufanele sibeke phansi 'ukulungiswa Inombolo 001 "(uma le corrigendum lokuqala). imithetho yokubhalisa unganikezi kokwethula wokuqala uyachithwa noma kuhoxiswa ukubala. Le ntela imali 6-siqu + iyahluka kwenye zonke inkomba eyaziwa 2-PIT (ke, futhi, kufanele ngaso sonkhe sikhatsi yetfulwe). Uma iphutha kubonakele ku-quarter efanayo senziwa lapho, idokhumenti elibuyekeziwe ukwethula akudingekile. Kunalokho wazithwala reversal yolwazi olungalungile kuze kube sekupheleni kwesikhathi yokubika, kanye ukubala senziwa ngendlela evamile.

Ingabe ngidinga ukucacisa ukubala, uma audit edeskini sekuqediwe?

Cabanga ngendaba. Le nkampani yenza iphutha lapho wenza 6-PIT izinyanga ezingu-6. Ngo imigqa 110 kanye 120 esigabeni sesibili banikwa usuku olufanayo lwekhalenda we Ukugodla noma imali ebanjwayo intela. Kungaba lesifanele ukubeka umnqamulajuqu nokukhokhwa ngosuku olulandelayo zokusebenza emva ebanjwayo. Kulokhu, wokuxoshwa kwethu kwenziwe ngesikhathi. Lokhu kunganeliseki kwavela ngemva umbuzo ukuthi ulwazi oludingayo ukuze ucacise uma inhlangano sentela akusona sihambile, kwamabhuku edeskini kuphelile?

Ochwepheshe batusa ukuthumela ukubala ukulungiswa. Lapho ehlola umuntu ogunyaziwe bangase banqume ukuthi inkampani ebanjwa intela sekwephuzile. Ngaphezu kwalokho, ubhekene esihle ruble 500 usuku ayilungile. kokubili ulwazi olungalungile. Bangase bakuthole yimaphi amaphutha noma ukweqiwa kule dokhumenti. Leli lungiselelo kuchazwe encwadini Federal Tax Service 08.09.2016, emazwini elilungile kufanele ngakho ngisho uma kwenzeka ukuthi audit edeskini waphela, futhi ku-ezikhonjwe kwamaphutha abahloli kubika. Amaphutha kungatholakala phakathi ku-ukuhlolwa kwendawo. Kulokhu, inhlangano naka necala. Ukuphepha Lapho nephutha itholwa ngokushesha ukuletha f elicwengiwe. 6-PIT. Lokhu kuzokwenza ugweme ukuhlawuliswa.