Counterparty intela. Inkinga counterparties. I-Federal Tax Service: yokuqinisekisa counterparty

Counterparty - Omunye walaba ohlanganyela ukhiye kule kuthengiselana. Ucabanga izibopho ngokuhambisana nesivumelwano ngemvume. Ngamunye yosayinayo yesivumelwano kuyoba counterparty maqondana kolunye uhlangothi kuthengiselana.

Assessment ingozi

Kukhethwa efanele counterparty kunemtselela ilungelo lokukhokha komunye oyedwa ukuthola imali yentela ye-VAT. Kule ndaba, ibonakalisa ukukhuthala kubalulekile ekuphetheni kuthengiselana.

Ukhiye ukulawula igunya Federal Tax Service endaweni izintela nezimali. counterparty Ihlola IRS wenziwa uhlelo ngokuzenzakalela.

Ukushayela okusebenza kanje. Uhlelo ufanisa ezibanjwayo sentela lokukhokha komunye oyedwa ezishiwo ukuthenga zabo, imininingwane invoyisi umdayisi - counterparty intela.

Uma kuwukuzikhohlisa akazange ukufaka isimemezelo noma hhayi kubonakala idatha kwebhuku ku ukuthengiselana noma ezinye kwamaphutha abalulekile wathola, egunyazwe kwenza izimangalo kumthengi.

isilawuli iziphathimandla Federal Tax Service ngesikhathi ukuhlolwa kufanele acabangele isethi izimo ezingaholela bokuthi kokwemukela yomkhokhi izinzuzo ngokungadingekile.

Noma yimuphi ibhizinisi ukwenza okufanele uziqonda izingozi. Lapho ekhetha okubanjiswene naye ebhizinisini, a lot of ukunakwa kumele zikhokhelwe nemiphumela ezingase ziphakame ngemuva kokuphothulwa ukuthenga okuthile.

iziqondiso

Tax kontragenty- "zomgunyathi" kungabangela umonakalo ebalulekile kanye lomkhokhi, futhi isimo sisonke. Inhloso yalezi abalingani abonakele - ukukhokha intela. Lomkhokhi, esikhundleni salokho, kuyodingeka ukufakazela ubuqiniso izinzuzo ikhumbula izindleko noma VAT imali.

Amachibi Federal Tax yesevisi Lawula umsebenzi kubuswa izinhlinzeko zoMthetho Lesinqumo LoMkhandlu Plenum inombolo 53 (kusukela 12 Okthoba. 2006). Lo mbhalo ucacisa ngesu timphawu letibalulekile eziyingozi intela counterparty.

Ngokuqondene bentela, bakwazi ukusizakala sokunquma ukuthi itholakale esidlangalaleni ukuze ezimele ingozi ukuhlaziywa esetshenziswa iziphathimandla okulawula ukukhethwa amasayithi zokuhlola ensimini.

izincomo Jikelele

Kanjani hhayi ukuba nguzakwethu lenkampani eyayikhathazekile? Tax itfutfukise of izincomo payers.

Endaweni kuqala ngaphambi isiphelo sesimiso kuthengiselana kuyadingeka ukuze isicelo amakhophi:

1. ONgcwele Isiqhingi wokubhaliswa.
2. Charter.
3. ONgcwele Isiqhingi sokubhalisa nge abahloli intela.

Kuyinto uyelulekwa ukuze bathole i kula irejista, kanye isitifiketi eqinisekisa ukungabi khona esikweletu sentela ukuze kwesabelomali counterparty.

Ngaphezu kwalokho, ungakwazi ukucela ulwazi mayelana nesimo se-usayizi sabalingani, esimweni sayo sezimali, futhi izindleko OS (izimpahla fixed), sokuthakazelelwa, isipiliyoni somsebenzi. Zonke lezi zinyathelo abhekwa ngokuzimisela efanele.

wokuqulwa kwamacala ezinkantolo

Kuthiwa izinkantolo kungekho ukuvumelana mayelana isidingo sokuqinisekisa imisebenzi langempela inkampani intela.

Ezinye iziphathimandla bakholelwa ukuthi ukuqashelwa ubuqotho yomkhokhi akuyona isiqinisekiso ngokwanele isimo esemthethweni ye umlingani.

izinkantolo Hlukanisa bakholelwa ukuthi kubalulekile ukuba uqinisekise ukuthi intela ngempela counterparty ukugcwalisa ngokuya kuthengiselana. Ikakhulukazi, chaza Ngokwesibonelo, udinga ukuqinisekisa ukutholakala kwabasebenzi abaqeqeshiwe, imishini ngendlela efanele, izimoto, nezinye izinto, evumela esidingekayo ukuqeda isivumelwano esibhalwe phansi.

Ezinye izinkantolo isiqinisekiso eyanele nokubhaliswa isimo lokukhokha komunye oyedwa ukugcwalisa nezidingo ngokuzimisela efanele. Ngokwesibonelo, ezinye iziphathimandla abakholelwa ukuthi ukubulawa kwabo inkontileka umsebenzi - akuyona indlela kuphela ukuheha abasebenzi. Abasebenzi ingasebenza futhi izivumelwano bemvelo civil.

Uma kuqinisekiswa ngokoqobo zebhizinisi abulawe, izinkantolo ngokuvamile nithole ubuqotho lokukhokha komunye oyedwa uma umuntu ukukhubazeka imibhalo.

iseluleko sezomthetho

Uma i kula irejista enikeziwe counterparty intela, kuyancomeka ukuba ngokuzimela ukuqinisekisa ulwazi kuwo ngedatha posted on website IRS. Ezinye abalingani abonakele ekwakheni idokhumenti.

Ukusebenzisa FTS amasevisi

Ukucinga TIN - indlela ezivame kakhulu ukuqinisekisa ubuqotho umlingani. On the website esemthethweni kukhona Ukuhlolwa ifomu ekhethekile. Isayithi FTS yokusesha INN eyenziwa inthanethi futhi kuthatha imizuzu embalwa nje.

kufanele kukhethwe ekhasini esihambelanayo "Ibhizinisi elisemthethweni" noma "usomabhizinisi ngamunye" / "ongumlimi (umlimi) umnotho (KFH)." Ngaphezu kwalokho empeleni iqondiswa INN.

Hlola intela usonkontileka kungenziwa ngokuthumela isicelo esibhaliwe. Izinkantolo cabangela izinyathelo ezifana ngokuzimisela efanele.

Kwi-website ye intela, kokuhlola counterparty INN, ungase futhi ukuthola ulwazi:

• igama inhlangano engokomthetho;
• ikheli zezomthetho ibhizinisi;
• usuku lokubhalisa isimo;
• CAT;
• BIN;
• ukumisa imisebenzi (mayelana lokuthi nosuku);
• invalidation sokubhalisa.

Kusukela indawo ungalanda bese uzitholele i kula irejista. Liqukethe idatha:

• usayizi inhlokodolobha ogunyaziwe;
• abasunguli;
• izinhlobo counterparty (OKVED);
• abantu ogunyazwe ukuthi enze egameni lomuntu ofake umlingani ngaphandle kwewaranti.

isizinda Imininingwane intela phezu counterparties iqukethe uhlu oluphelele kolwazi, uhlu okuyinto ekhona oda Ministry of Finance № 115n (ku Dec 5. 2013). Idatha olusha nsuku zonke.

Uma engaziwa inombolo kamazisi ngazinye, kungaba kwenziwe ku intela indawo audit usonkontileka ngegama.

izicelo ezengeziwe

Njengoba singabona kusukela ulwazi olungenhla, isayithi ukuthola counterparty intela, ngeke kube nzima. Ngaphezu kwalokho, ulwazi olulandelayo luyatholakala kwi website:

1. Ingabe imibhalo usonkontileka sokubhalisa izinguquko charter noma idatha USRLE.
2. Ingabe isinqumo ukuvalwa, ukuncishiswa dolobha ogunyaziwe lokusebaleni, kuhlela kabusha, ukuthathwa Ltd. 20% we dolobha enye inkampani, kanye nokunye.
3. Ukuthi sinqumo senziwe mayelana inyumbazane usonkontileka ezincwadini njengezigqila ezingewona ama-Ukusebenza.
4. Zikhona ezindikimbeni executive amabhizinisi umlingani isafaneleka njengamaLevi abantu.
5. Ingabe ikheli sabalingani engavumelekile bhalisiwe, wenza ukuxhumana naye ekhelini elicacisiwe ebhukwini.
6. Ukuthi izandla usonkontileka phezu zokubika intela. Kuthiwa lesi simemezelo akuyona zero kubonisa nokwethenjelwa sabalingani.
7. Ingabe ulwazi ungekho mayelana umqondisi / umsunguli database ku abantu abaye sazilahla ubuholi / iqhaza kule nkampani.

Kumele wathi abanye izinkantolo ukuthatha isikhundla ukuthi phakathi kwe amakheli langempela futhi zomthetho bengayi ngokwako wokwalelwa ukwenza ngasekuqaleni ebanjwayo.

Idatha iqhaza noma umlingani umbango

Ukuze uthole lolu lwazi kudingeka sitadishe ngosizo Ezimweni ifayela ikhadi inthanethi nina. I database iqukethe ulwazi zonke izimo ukulamula umbango, kufaka phakathi izimpikiswano mayelana nokuqukethwe.

Ukuze uthole olunye ulwazi udinga ukusebenzisa ifomu ekhethekile yokusesha. Kuyo kukhona "iLungu icala." Ungafaka igama, BIN noma TIN bese uchofoza "Ukucinga" inkinobho. Uhlelo uzokhipha uhlu izimo namaphepha zenqubo nolwazi mayelana esigabeni samanje inqubo.

Ulwazi mayelana ekuqhutshweni ucabanga

Ukuze ugweme ezingqubuzana wokuhlola intela counterparty isidingo sokufunda okuningi ngangokunokwenzeka. Qiniseka ukuthi umlingani wakho akuyona nganoma isiphi isigaba ucabanga kungenzeka ukubhalisa idatha mayelana amaqiniso izinhlangano ezingokomthetho umsebenzi. Ungase futhi uthole olunye ulwazi. Ngokwesibonelo, ebhukwini inedatha ku ukubaluleka amafa JSC ngosuku lokubika.

inqubo executory

Ukuze uthole ulwazi mayelana ukuthi maqondana umlingani hhayi ukuqiniswa ekuqhutshweni itholakala kwi-website ye FSSP. Isayithi kuwuhlobo yokusesha egciniwe. Thola ulwazi, njengoba izinhlangano ezingokomthetho, futhi usomabhizinisi.

Hlola izimvume zakho

Ezinye izinkantolo ukhombe isidingo isiqinisekiso khona osonkontileka amalayisensi. Yiqiniso, ukugunyazwa kuyakuba labo amabhizinisi ezinelayisensi umsebenzi.

Thola ulwazi Web site le nhlangano, elikhiphe idokhumenti. Kuthiwa ukuthi kuyoba kwabo uhlobo ilayisensi ngayinye. Ngokwesibonelo, e Rospotrebnadzor ungathola ulwazi namalayisensi imisebenzi emkhakheni ukusetshenziswa imithombo ngemisebe.

Lwezezimali nokuziphendulela umlingani

The main isenzo zokulawula okufanele ziqondise ngaphambili, izenzo PBU, evunywe Order of the Ministry of Finance № 34. Njengoba kuboniswe isigaba 89th lokhu Regulation, imibiko yonyaka idokhumenti ibhizinisi livulekele bonke abathintekayo. Lezi zihlanganisa, ikakhulukazi:

• amabhange;
• zimali;
• abathengi;
• abakweletwayo;
• abahlinzeki nokunye.

Lezi abantu bangase ngokomthetho hhayi kuphela ukuze yazi nge-akhawunti yonyaka, kodwa futhi zangisiza ekwenzeni izinto ezikhishwe therefrom noma amakhophi. Ngakwelinye ihlangothi, amabhizinisi, sibophekile ukuba ematfuba etindlela tekutfola lwati kubabambiqhaza.

Ulwazi lwe-akhawunti yonyaka ehlanganweni ukhululekile Rosstat.

ebhukwini Umhlinzeki

osonkontileka Abazama Yiqiniso, kungenzeka iqhaza ukuthengwa izidingo zikamasipala kanye nesimo. Nokho, ematfuba lokhu akukwazi ezikhishiwe.

Abameli Kunconywa ukuhlola counterparty encwadini okubhalwa kuyo abahlinzeki ngokungafanele. Lokhu semininingwane igcina futhi ilungisa FAS.

Ukuqinisekisa isihloko kokusayina isivumelwano

izinkantolo eziningi bakubheka njengodumo noma isinyathelo kuphoqelekile ukuqashelwa lokukhokha komunye oyedwa ngenkuthalo. Uma-ke aluphumeleli, ungalahlekelwa kunjalo.

Ngokwesibonelo, uma isihloko lithole lonke ulwazi kanye imibhalo, kodwa hhayi kwahlangabezana amandla lomuntu ukusayina inkontileka egameni inkampani, kuyoba isisekelo mayelana nokwamukelwa lokukhokha komunye oyedwa ngokungafanele.

Kwezinye izimo, phakathi komlandu, abameleli osonkontileka ukulahla amasignisha amaphepha. Ezimweni ezinjalo, esimisiwe luhlolo graphological. Nakuba leli cala zingaxazululeka ngaphandle kwalo.

Noma kunjalo, izinkantolo eziningi zinombono wokuthi ukuqhathanisa ezibukwayo we yasezindongeni kanye lokukhokha komunye oyedwa ukufundwa omele hhayi ingaba njengesihluthulelo isisekelo esanele mayelana nokwamukelwa yokuthi amaphepha kwasayinwa ngumuntu okungafanele.

esibalulekile

Ezinye izinkantolo ukuqaphela yomkhokhi ngokungafanele uma ummeleli ogunyaziwe we umlingani ngesikhathi ukusayinwa kwesivumelwano ufile noma amandla akhe wanqamuka.

Amanye amakhotho kuxoxa ngazo ukuthi mBhalo ayikwazi abonisa kokuthola izinzuzo ngokungadingekile, uma ngaphambi kokuthi ukubhaliswa kuthengiselana, abahlanganyeli lalinabashumayeli ubudlelwane kwezomnotho okuqhubekayo.

izeluleko kongoti

udinga ukuhlola ngaphambi ukusayina izivumelwano nezinye izincwadi ezibalulekile:

1. Akukhona inkinga yokuthi inkampani.
2. Ingabe igunya omele umaqondana wanqamuka. elithi yabo ichazwa amandla ommeli noma inkampani maphepha.
3. Akugcini ukuthi imibhalo ephambili we amandla lwekhanda inkampani amakontraga, ukubaluleka eyeqa ukubaluleka sisekelo noma ngokomthetho.

Isicelo intela

Sekuvele wathi amagama ambalwa ngayo. Ake sicabangele isicelo kabanzi.

Isicelo ithunyelwa IRS ngesikhathi umlingani ukubhalisa ikheli.

IZinkantolo Zezifundazwe waqinisekisa nejoka emizimbeni asimeme ukuze aphendule isicelo futhi ukunikeza ulwazi njengengxenye ulwazi ayifanele intela ekusithekeni (Art. 102 we Tax Code). Nokho, ezinye izazi zigcizelela ukuthi le nokwenqatshwa kokunikezwa idatha ye-IRS ezithinta amalungelo lokukhokha komunye oyedwa abathintekayo ukuze athole imali ebanjwayo.

Ezinye izinkantolo ezimweni abonisa ukuthi lokukhokha komunye oyedwa, ukukwazi ukuthumela isicelo sokuhlolwa, ungakwenzi. Nokho, umkhuba zikhona izimo lapho inkantolo kuziwa esiphethweni sokuthi kuncike ayikwazanga ayasebenza ukuhlolwa umlingani ukubhalisa ikheli ngenxa yokuntula yakhe yamandla enjalo (banayo iziphathimandla zentela).

Njengoba abameli, ngisho noma lokukhokha komunye oyedwa uzobe banqatshelwe ukufinyelela ulwazi oluceliwe, yokuthi ukuphathwa kuyoba ubufakazi bokuthi ukhona onokuqonda. Ochwepheshe uqaphele ukuthi kunilungele ngaphezulu ukuze ubheke isicelo umuntu at IRS, noma uthumele nge-incwadi erejistiwe ngayo isaziso. Esimweni sokuqala, esandleni kuyoba ikhophi isicelo umzimba ukulawula isitembu kokuthola isicelo, kanti eyesibili - uzokwaziswa ukuthi isicelo utholiwe.

isiphetho

Njengoba singabona kusukela ngenhla, isikhundla amakhotho Ububanzi bemisebenzi kumele baqinisekise ubuqotho umlingani zihluke kakhulu. Imithethonqubo kulokhu kungekho uhlu izinyathelo okumele zithathwe uma ukwenza lokukhokha komunye oyedwa ukuqinisekisa inkuthalo yakho ngenxa.

Kuthiwa khona noma yimuphi omunye isici hhayi grade ngokuvamile uba isithiyo mayelana nokwamukelwa inzuzo intela okungenasisekelo. Isethi ngemigomo, esikhundleni salokho, ngokuvamile kubangela iziphathimandla ukulawula uxwayiswe futhi izinkantolo - ukunquma esivuna bentela.