Article 855 Code Civil. I-oda ukudonsa imali kwi-akhawunti

Kufakiwe ubuciko. 855 we Civil Code lesembili izinkokhelo iyona ukulandelana ukususwa Ezezimali kumadokhumenti eziningana, usuku ukuvuthwa esahlanganisa. Ngokuvamile, imithetho emibili ngokuhambisana nenchazelo. Cabanga elilandelayo isihloko 855 Code Civil, njengoba uchitshiyelwe.

imithetho Jikelele

Lapho kukhona p / isamba elanele ukuba kukhokhwe zonke izimangalo sigcwalisiwe, ukususwa wenziwa ukuze kokuthola imibhalo zokulawula kanye nezinye. Lokhu oda ukudonsa akhawunti ibizwa ngokuthi ikhalenda. Lo mthetho usebenza, ngaphandle uma kuhlinzekwe umthetho. Endabeni ka esingamahlalakhona of lemali usethe kwenye idethi ukubulawa izibopho.

ukulandelana non-ikhalenda

Ngezinye esingamahlalakhona of lemali p / s izikweletu izimali okwenziwe endaweni yokuqala imibhalo esiphezulu ukuhlinzeka ukudluliswa / Ukukhishwa banelise tidzingo we umonakalo owenziwe impilo / ukuphila, kanye ukondla obushade naye emuva kwesehlukaniso. Ngemva kwalokho, nokudoswa izinzuzo ekunqanyulweni futhi amaholo abantu baqashwe noma abasebenza ngaphansi inkontileka, amaholo ngabahleli kokuhlakanipha umsebenzi umkhiqizo. Esikhathini yokukhansela Isigaba sesithathu Kwenziwa accounting imibhalo ukuhlinzeka sesibonelelo / inkokhelo sokudlulisela abantu abathintekayo kule nkampani ngokuhambisana inkontileka, oda yemizimba asimeme ukuze ngikhokhe izikweleti nesabelomali. Lesi sakamuva, ngokukhethekile, zihlanganisa intela sekwephuzile kanye nezimali, kanye umshuwalense. Endaweni sesine azahlala abadonsi le tibalo bahlangabezane nezimfuneko. Ngemva kwalokho, sokukhokhwa isikweletu ekwamukelweni imibhalo.

Explained

Imithetho ezibekwe izinga, zisebenza kokubili i-akhawunti yamanje ye-LLC (sesikweletu) kanye namakhasimende ayo. Ilungiselelo wokuqala osebenza ezimweni lapho inani p / s ezanele zokusuthisa zonke izimangalo sigcwalisiwe. Kulesi simo, ukubuyiswa kwemali kwenziwa ukuze kokuthola imibhalo, uma eside kokugcwaliseka kwesibonakaliso izibopho ukuza (nge ifomu ukwamukelwa noma uma ebekiwe ngesikhathi usuku kakhulu leli phephandaba). Okuhlukile mthetho kungenzeka ngokunqaba umtsetfo.

Eyesibili umthetho

Lusebenza ezimweni lapho lemali ukuze asule zonke izimfuneko akwanele. Ukuze isicelo lesifanele ukulandelana elisungulwe art. 855 we Code Civil, kubalulekile ukuba acabangele umkhuba zokwahlulela kanye neminye imithetho. Iqembu sokuqala nesesibili nokudingekile okunqunywe izigaba 2 no-3, isigaba sesibili. Para. 4 Ukulungiswa COP kubhekwe komthethosisekelo okungalungile. Ngokusho h. 3 tbsp. 79 inombolo FCL 1, imithetho ephambene uMthetho Basic liyakushunyayelwa nilenze. Kumele kukhunjulwe ukuthi COP ekwenzeni izinqumo uholwe isidingo afeze sokukhokhwa isikweletu amaholo ngaphezulu kwesabelomali futhi ngesikhathi esifanayo. Kusukela izichibiyelo olufanele the Civil Code akwenziwa, ukungabi bikho kokukhanya iqoqo lesithathu iminikelo unyaka ngamunye inxephezelwa umthetho kahulumeni ngesabelomali isimo.

umehluko wemisindo nemiqondo yamagama imithetho

I-akhawunti yamanje ye-Inkampani uba isisekelo, okuyinto ugxilisa dolobha, senzelwe imali izidingo ezehlukene. Phakathi kwabo - inkokhelo, inkokhelo saziso nesabelomali, iminikelo umshwalense. Ngokuhambisana Art. 855 CC RF, ukususwa labo amanani Kwenziwa emva buyiselo elicacisiwe para. 1 futhi 2. Kusukela lo mthetho kusobala ukuthi non-intela futhi intela izinkokhelo kanye inkokhelo zenziwa ukuze kokuthola amaphepha afanele. Iqhaza Lalo RPF, FSS futhi HIF kubhekwe ezibanjwayo nesabelomali, ngokuhambisana Izihloko 10 no 144 Wh.

debatable

Kumayelana ukuba khona esigabeni sesine ubuciko. ngokuvamile 855. Abameli ungavumelani ngokuthi ukhona. Ukungabi khona isikhundla ezivamile ngalolu daba imayelana nani, yena, kuwukuphikisana ekunqumeni inani amaqembu ukulandelana. Kwesinye isenzakalo, kukhona 6, kwezinye - 5. Iqembu yesine enikeziwe kuyinsakavukela 855 Civil Code lilondolozwe ifomu ufushanisiwe. It kufanele senze Art. 5 uMthetho Federal inombolo 308. Ngokusho kuyinsakavukela, izinkokhelo isabelomali futhi off-isabelomali sikhwama sikahulumeni zabelwe iqembu lesithathu. Nokho, izinhlinzeko zoMthetho par. 5 p. 2 kwe-athikili 855 CC RF kuholela esiphethweni sokuthi ngu "nekususa" kushiwo ngenhla, kuyinto esigabeni akufakiwe ukulandelana isakhiwo. Kuyinto iminikelo izimali extrabudgetary. Aya iqembu 4th. 5 nelesi 6, emugqeni lichazwa ngaphansi kwesigatshana 2 ngaphandle izichibiyelo nokwenza ushintsho.

isinxephezelo

It ihlobene iqembu lesibili e ukuhleleka iSigaba 855 Code Civil. Ekunqumeni okuqukethwe semantic umqondo lomholo imithombo zomthetho ezahlukene kumele kusetshenziswe. Lezi zihlanganisa, ngaphezu TK, zihlanganisa Tax, kanye izinqumo enkantolo. Phakathi naleso sikhathi, izinhlu ezahlukene ukukhokha ekhona imithombo ekhonjiwe. Ngaphezu kwalokho, le mibhalo avame ukuba sani ewumngcingo bamhlohla uhlamvu ezahlukene futhi asetshenziswa isinqumo zinsaba (okungaba umholo calculus UST nokunye). Kubalulekile ukusho ukuthi le mithombo aqukethe evulekile isigaba uhlu. Abaqashi, lingabhalela ukusungula uhlelo yokukhokha ku izitshalo zayo kwalo yedwa. Ngokuphathelene nokusetshenziswa kwegama elithi "iholo" endimeni 3 k. 2 ka sihloko 855 Code Civil, sivumele isishaya-mthetho sesihlinzekele ekwakhekeni kweqembu encishisiwe kwezimali ezibanjwayo ezenziwe abaqashi abasebenzi ukuze umsebenzi wokugcina kohlaka inkontileka (sivumelwano). Lo myalo evumela ukuba ngakususi enye imali ukuthi kungukuthi ezihlobene zabasebenzi.

Iminikelo nesabelomali

Bona ayigcini non-intela futhi intela imali iminikelo Pension Fund, i-Social Insurance Fund kanye HIF. Ukuze lezi ezibanjwayo zihlanganisa zonke izinkokhelo iqondiswa ku-akhawunti isabelomali. Basuke kunqunywa ikholomu "R / c umamukeli" kule dokhumenti-kulahlwa. Ukwakheka izabelo izindleko ingase iwe, isibonelo, isihloko iqashwe ukudlulisela i-akhawunti ovulekile ezimali ukubhalisa Treasury. Ekusebenteni, okwamanje, zikhona ezinye izinkinga ekunqumeni yokwakheka ngokwabiwa kwemali. Ubunzima athoma ukuvela nekulandzelana ukwesulwa imali ngesinqumo umsizi wesikhonzi senkantolo. Basuke kubangelwa kwalezi zimo ezilandelayo. Umthetho "Ngo ukuphoqelelwa ekuqhutshweni" ayiqukethe ngokuningiliziwe indlela ngokomthetho zokululama futhi ukuqoqwa imiklomelo. Nokho, siyazi ukuthi kufanele idluliselwe isabelomali sikahulumeni. Kodwa okokuqala, kufanele zifakwe ku-akhawunti idiphozi FSSP, kanye nezinye izimali, ukukhokha izikweletu. Inani Imali ebekelwe imithetho zokuhlola ezasungulwa Article 110 soMthetho ngenhla. Kulokhu, ukuqoqwa udluliselwa isabelomali sikahulumeni e baphendukela lwesithathu. Lokho kusho ukuthi, ngokomthetho kungase kwenzeke lapho inani ukuyithola kusukela okweletayo uyokwakhiwa eziqondiswe ekuhlangabezeni nezidingo yomuntu obolekisayo. Lokhu, kusikisela ukuthi kubuyekezwe isinqumo umsizi wesikhonzi senkantolo cishe ziyoba linqume inhlangano yasebhange ukuze uthumele nokuqoqwa, hhayi isabelomali, futhi ngenxa FSSP, okuyinto ivulekile isakhiwo evamile zezimali. Ngakho, kubonakala sengathi lokhu ebanjwayo iphathelene iqembu yesihlanu ukulandelana. IBhange ngaleyo ndlela akusho neqhaza imibhalo olunikezwa umsizi wesikhonzi senkantolo, ukulungisa. Kulokhu kwanele ukwenza inkokhelo e ukulandelana esibekiwe ngumthetho.

Inani lentela

Ekusebenteni, kunomehluko ukuzimisela ukulandelana ukususwa izikweletu ezimfunekweni Federal Tax Service kuncike inqubo ukuhlolwa kubulawa isinqumo. Ezimweni lapho lwenteke ngokuthumela imiyalelo lwentela yasebhange, lemali ezidonswe ku lokukhokha komunye oyedwa ngokuqondile isabelomali Russian. Lezi imisebenzi iqembu lesithathu ngekulandzelana. Uma isinqumo uyabulawa ngosizo umsizi wesikhonzi senkantolo, lemali ezidonswe ku-akhawunti ye-FSSP bese idluliselwe isabelomali. Kulokhu, kunenkinga nge kwencazelo iqembu ukulandelana ukususwa. Ngokuhambisana indlela lengakahleleki is kunakwe ukuthi lemali icala phezu FSSP ngokusebenzisa, ekugcineni idluliselwe isabelomali. Kule singathola esiphethweni elandelayo. izinkokhelo Okuqhubekayo Kuyafaneleka kuvele njengamadiski ezibanjwayo isabelomali, kungakhathaliseki ukuthi ukudluliswa ezikudlayo kwenziwa kuye ngokungaqondile. Ukuze isicelo lesifanele kokubusa kubalulekile ukusebenzisa uphawu esisemthethweni - uhlobo akhawunti, okuyinto kuncike ukushaja. R / c FSSP hhayi ingxenye izisekelo ku eyayibhalwe inani uhlelo isabelomali. Kule ndaba, izinhlawulo kanye isikweletu senziwa ithuba yesihlanu.

Ngokoqobo zoMthetho

Okungenhla indlela lehlelekile Onqobayo nobunzima ezithile. Ngokwesibonelo, iphoyisa leli zwi lesinqumo babe hhayi kuphela isikweletu nesabelomali yisinqumo se-Tax Inspectorate, kodwa futhi izinhlawulo kanye iqoqo lisebenza kanjani. Lowo Mbhalo wangonyaka we-ke, kukhona amanani eziphathelene emacembu lahlukene ukulandelana. Ake sithi p / c okweletayo isilinganiso ukuvimba ukuthengiselana lasetshenziswa. Lo mcimbi, ngokuhambisana Art. 76, h. 1 NC, akudali izithiyo ukudluliswa kweemali isabelomali. Kule ndaba, imuphi umyalo noma intela ukuhlolwa yomnikazi p / s isiqondiso tibalo abafanele kuyenziwa ngaphandle izinyathelo wathi. I ezibanjwayo efanayo, kodwa eyabekwa oda umsizi wesikhonzi senkantolo kufanele zifakwe ngowokuqala akhawunti FSSP. Ngakho, kulesi simo, abakwazi kwenziwe isibaluli isabelomali izabelo iqembu. Uma ulandela le isimiso esisemthethweni, kokubili izinkokhelo iqembu yesihlanu.

Kule kusobala ukuthi ngesilinganiso, sicabangela imisebenzi ivimbela "ukumisa imigqa" nazo. Uma lolungakahleleki indlela, izinhlawulo kanye isikweletu ezidonswe ku-akhawunti, kungakhathaliseki ukuthi imikhawulo. uzobe Ngesikhathi esifanayo ekwenzeni ukuqoqwa imisiwe.