Yimiphi imigomo yokuhlolwa kwentela yasayithi? Inqubo kanye nesikhathi esiphezulu sokuhlolwa kwentela esiteshini

I-term of the audit audit site, noma kunalokho, ukwephulwa kwayo, kuvame ukuphikisana. Ngokuvamile, yonke imisebenzi yale mboni ilawulwa ngokucophelela futhi ngokuqondile. Noma kunjalo, ukuze uqaphele konke okusemqoka, okokuqala kudingekile ukuqonda ukuthi i-RF Tax Code isho ukuthini ngaphansi kwalezi zenzo.

Kuyini ukuhlolwa kwentela

Ukulawulwa koMbuso kuthinta zonke izindawo zomphakathi. Ukukhokhwa kwentela kungenye yezindlela eziyinhloko zokuqinisekisa isabelomali sezwe, okuchaza ukubaluleka kwalesi sigaba. Uma sikhuluma ngokulawula kulesi sigaba esibucayi, khona-ke sondela nakanjani kunoma yimuphi umuntu, kungaba ngokomzimba noma ngokomthetho. Zonke izindlela, izindlela kanye nemibandela yokuqaliswa kwayo kugxilwe ngumthetho, okufakazela nokubaluleka okukhethekile nokunakekelwa kukahulumeni.

Ngakho-ke, yini ukulawula endaweni ethile, ebhekwe njengendawo? Ukuhlolwa kwentela kuhlale kuyisethi yezenzo ezithile. Ihlose ukucacisa ukuthi noma cha yini ukulinganisela okuvumelekile. Isihloko semisebenzi enjalo, ngokulandelanayo, sizoba yigunya kuphela, elinombuso omkhulu wamandla akhethekile kule ndawo.

Ukuhlukaniswa

Izinhlobo zokuhlola azifani kakhulu, kepha ukuhlukaniswa kuzo kuzobalulekile. Ngokuya ngokubaluleka, ngokuvamile kunezinhlawulo ezimbili zokucwaningwa kwentela ezenzeka kaningi. Isigaba sokuqala yisilinganiso sokuhlola. Kungaba okuyinhloko noma eyesibili. Okungukuthi, kusukela egameni lezinhlobo zezilwane kulandela ukuthi amasheke ahluke kakhulu phakathi kwabo lapho enza okokuqala noma uma kwenzeka njalo. Eqinisweni, yonke umehluko ihlelekile kuphela futhi isikhathi.

Isigaba sesibili sithandwa kakhulu, sisetshenziselwa njalo futhi siyinhloko: ukuhlolwa kwendawo kanye nekhamera. Lona ukulawulwa okwenziwe endaweni yenhlangano noma kumphathi wezezimali ngokwayo, ngokulandelana. Ngokuvamile, ukhetho lokuqala yilo elifisa kakhulu, oludinga ukuhlola ngokucophelela yonke imibhalo namaqiniso, kanti okwesibili kuyindlela elula yokulawula izibalo ezenziwe izakhamizi.

Igunya lentela namandla alo

Ikhodi Yentela yeRussia Federation ibhekwa njengenye yezinqumo eziqhamuka kakhulu zomthetho waseRashiya. Iqukethe inani elikhulu lezinkambiso eziphathelene nezinhlobo ezithile zentela, inqubo yokukhokha kwabo, kanye namandla wezinhlangano ezifanele. Imisebenzi yabo ilawulwa phansi, futhi ngezinye izikhathi ngisho nangaphezulu kwezenzo zezakhamizi kule ndawo.

Ngakho-ke, enye yamandla asemthethweni wegunya lentela ukuhlola, ukulawula ukunqunywa kwezizakhamuzi. Ngaphezu kwalokho, banesibopho sokuhambisana nazo zonke izidingo ezidingekayo, isibonelo, isikhathi sokuhlolwa kwentela esiteshini kufaka phakathi izinyanga ezimbalwa zomsebenzi. Ukwehluleka ukuhambisana nalo mthetho kuholela emiphumeleni emibi emzimbeni ofanelekayo.

Ifomu lokuhlola isensimu

Uhlobo ngalunye lokulawula litholakala ebuhlotsheni obungokomthetho obuhlobene nale nsimu, njalo. Ukuhlolwa kwensimu kuhluke ezinhlobonhlobo eziningana ezivela kwezinye izinhlobo ezifanayo. Isici salo ukuthi sithatha ngokuphelele insimu yomkhokheli. Ngaphezu kwalokho, isikhathi esiphezulu sokuhlolwa kwentela yasensimini sichaze ngokuqhathaniswa nezinye izinketho zokulawula.

Ngakho-ke, kanjani ukuchaza umqondo ocatshangelwe? Ukuhlolwa kwensimu kuyindlela yokulawula, okubandakanya ukutadisha nokuqhathanisa wonke amadokhumenti ayinhloko enhlangano. Kubalulekile ukukhumbula ukuthi izenzo ezinjalo zenziwa kuphela kwisinqumo sabaphathi futhi, ngaphezu kwalokho, kuphela endaweni yomkhokhi wentela. Yizici ezicacile ezihlukanisa ukuhlolwa kwesayithi kusuka kwezinye izinhlobo ezibalulekile ezilinganayo.

Ukunqunywa kwezinhloso zalo msebenzi

Yisiphi isisusa sikahulumeni uma sakha imigomo eminingi kangaka yokulawulwa kobudlelwano abathile? Yiqiniso, lonke iphuzu lokulawula. Noma yisiphi isimo sengqondo sidinga imithetho, ngaphandle kwalokho konke kuzophenduka izenzo ezingalawulwayo ezihlukahlukene ngokuphelele, futhi ngaphezu kwalokho, umlingiswa wezobuciko. Eqinisweni, umthetho wentela, ukuhlola, kuhlanganise nokuphuma, kunezinhloso ezifanayo kumbuso, ngoba yibo abakhiwe.

Izinhloso eziyinhloko, ezibekwa yiziphathimandla zentela, zibhekwa njengento evamile kulo mphumela wesigaba. Ngesikhathi sokuhlolwa kwesayithi, ukuphulwa kuyatholakala, kuvinjelwe futhi kuqedwe. Ngokuvamile, imisebenzi enjalo iyenzeka uma kuhlelwa kabusha noma ukuchithwa kwenhlangano esemthethweni, futhi ngokufanele, umgomo ubuye ubone ukuthi kungenzeka yini imali engenayo engekho emthethweni kanye nezinkokhelo.

Imigomo yokuqinisekisa

Noma yimuphi umsebenzi udinga isimiso esicacile. Iziphathimandla zentela zinemithetho eminingi, ephethwe hhayi kuphela kwi-Code Tax ye-Russian Federation, kodwa nakwezinye izenzo. Ngaphezu kwalokho, kunezenzo zendawo ezithatha yonke inqubo yokusebenzisa lezi zenzo. Ngakho-ke, ngokuqondene nomsebenzi wokulawula, futhi kulolu cala sicabangela inqubo kanye nemigomo yophiko lokuhlola intela yendawo, yiqiniso, kunezimo eziningana ezidingekayo.

Uhlobo lokulawula olucatshangelwayo luqondile kuzo zonke amaphuzu, kufaka phakathi ukukhishwa kwalo. Into yokuqala edingekayo ekuhlolweni kwesayithi kuyimvume yenhloko yombuso wezezimali. Ngaphandle kwesinqumo sakhe, akunakwenzeka ukwenza lezi zenzo. Ngaphezu kwalokho, kuhlale kubalulekile ukukhumbula ukuthi ubude bokuhlolwa kwentela esiteshini akufanele kudlulele imingcele emisiwe.

Esinye isimo sokwenza lesi sheke yisimo senhlangano lapho lezi zenzo ziqondiswa khona. Ifomu lokuphuma lokulawula litholakala kuphela uma kunqunyulwa, okuwukuthi, ukuqedwa kwebhizinisi elisemthethweni, noma ushintsho ku-OPF, okungukuthi, ukuhlelwa kabusha. Lokhu kuyisici esibalulekile, ngoba kulesi sigaba ukuthi kubaluleke kakhulu ukubona ukuhlukunyezwa okungenzeka, kanye nemali efihliwe kanye nezintela ezingakhokhelwa.

Ihlola ukuhleleka

Konke okudingekayo kuzinqunywe yiKhowudi Yentela ye-Russian Federation. Uchaza ngokuningiliziwe futhi ngokuqondile ukuthi yiziphi izenzo ezilandelanayo, ukuze imiphumela yokulawulwa eyenziwa kamuva ingalahlekelwa ukubaluleka kwayo. Iziphathimandla zentela zidinga kuphela ukunamathela emithethweni emisiwe, echaza ukuthi yimiphi imibandela yokuhlolwa kwentela yasayithi, yikuphi ukubhuka nemingcele ekhona.

Ngakho-ke, uma sikhuluma ngenqubo yokwenza ucwaningo, kulula. Emva kwemvume yenhloko yombuso wentela itholakele, okungenani abahloli ababili bathunyelwa enhlanganweni. Ngokuvamile, eziningi zazo azidingeki. Zisikhathi esifanele, kepha ngaphandle kokudlula isikhathi sokuhlolwa kwentela yasesiteshini, uphenye futhi uqhathanise onke amaphepha adingekayo.

Yimiphi imigomo yokuqhuba ukuhlolwa kwentela yasayithi

Ukuhlelwa kwanoma yimuphi umsebenzi kulawulwa ngaso sonke isikhathi. I-term of audit on-site tax audit ibalwa ngemuva kokuqokwa kwayo. Njengoba kushiwo ngenhla, imvume yabaphathi yisigaba sokuqala, okusho ukuthi sekuyisikhathi sokuqala kwezinsuku ezinikezwe ukuqaliswa komsebenzi wokuqapha. Ikhodi Yentela yeRussian Federation ilungisa amagama amaningana. Ubuncane babo buyizinyanga ezimbili - lokhu yisikhathi esiphelele sokuhlolwa kwentela yasayithi. Nokho, lokhu akusho ukuthi izidumbu zilinganiselwe kuphela ngalezi zinsuku.

Umthetho ubonisa ukuthi kungenzeka ukwandisa lesi sikhathi sesikhathi. Yiqiniso, lokhu kudinga imvume ekhethekile. Lolu daba luya egunyeni eliqondisa le ndawo, okungukuthi, kumphathi wezezimali. Esimweni ngasinye esithile, izizathu nenqubo yalokhu kubhekwa ngokuhlukile.

Imikhawulo Yesikhathi Esiphezulu

Iyiphi isikhathi esiphezulu sokwenza ucwaningo lwentela yasesiteshini kubhalwa kuphela nge-Code Tax ye-Russian Federation. Njengemithombo eminingi yomthetho, ukuhlukahluka kokufaka isikhathi sesikhathi somsebenzi osebenza kahle weziphathimandla kuthandwa kakhulu futhi kuyamukeleka ngokuphelele. Noma kunjalo, umthetho kulokhu awuhlinzeki ithuba lokufeza imisebenzi efana nokulawulwa kwentela, nganoma yisiphi isikhathi.

Isigaba 89 se-Code, ngaphezu kokungenani, noma, ngamanye amazwi, jikelele, futhi sinquma isikhathi esiphezulu sokuqhuba ukuhlolwa kwentela yasayithi. Umthetho ulungisa isikhathi sezinyanga eziyisithupha. Kuyiqiniso ukuthi, kodwa ekupheleni nasekusebenzeni, kunamacala ahlukene, kodwa lo mthetho ubhekwa njengesihluthulelo, ukwephulwa kwawo kuhlanganisa imiphumela yombuso wezezimali.

Ngokwezimiso zesitifiketi se-codified, isikhathi sokuqhuba ucwaningomabhuku lwentela engosini angeke sikwazi ukudlula umngcele ongasenhla ezinyangeni eziyisithupha. Ngalesi sikhathi, ngokusho kwezishayamthetho, kunelungelo lokulawula ngokugcwele, kanti kufanele kuqondwe ukuthi isifiso esinjalo sokusebenza isikhathi sivumelekile futhi asisebenzi ngaso sonke isikhathi. Asikho isizathu sokukholelwa ukuthi noma yisiphi isicelo sokwandiswa kwesikhashana sizokwenziwa, okusho ukuthi isibonakaliso kufanele sibe yesikhathi esincane sesikhathi.

Izizathu zokukhulisa isikhathi sokuqinisekisa

Njengoba sekushiwo, ikhodi yentela ivumela ukwanda ngesikhathi lapho iziphathimandla ezifanele zizokwenza izenzo ezidingekayo zokulawula izintela nezindleko. Umthetho ubeka umkhawulo wesikhathi ezinyangeni ezimbili, ezine nesithupha. Izinketho ezimbili zokugcina zihlukile, ngaphandle kwesizathu esithile, ukungasetshenziselwa ukwenza. Ngakho-ke, naphezu kokuthi i-audit audit tax site isensukwini ezingamashumi ayisithupha, kubalulekile ukulalela ezinye izinketho.

Isikhathi esinikezwe ukulawulwa yiziphathimandla zentela sincike ukuthi inhlangano enkulu kangakanani, kungakhathaliseki ukuthi kukhona ukwephulwa komthetho ngumkhokhi wentela, kanti-ke, kungakhathaliseki ukuthi kunezimo ezivela esigabeni samandla amakhulu. Uma kwenzeka ukuthi kunezimo ezifanele okungenani okukodwa kwezigaba ezingenhla, isikhathi sokuqhuba ucwaningomabhuku lwentela esiteshini singakhuphuka ngokuya kwenhloko yendikimba efanele.

Inqubo Yokuvuselela

Noma yiluphi ushintsho ekuthuthukiseni umsebenzi othile weziphathimandla zentela kudinga ukunakwa okukhethekile. Ukushintsha isikhathi sisho ukuguqula umyalelo, ngoba yonke uhlelo lokusebenza kumele lubuyekezwe ngokuphelele ngokuhlinzekwa okusha. Ngakho-ke, ekwandiseni isikhathi sokuhlola, imvume iyadingeka, kanye nokuqaliswa kwemisebenzi enjengaleyo yonke. Kodwa ubani onika ilungelo kulokhu?

Njengoba kuyaziwa, isikhathi sokuqhuba ucwaningo lwentela yasesiteshini sibalwa kusukela ngesikhathi lapho imvume yamukelwa yinhloko yomzimba ofanele. Uma isikhathi sokuqaliswa kwemisebenzi yokulawula sidinga ukunwetshwa, incazelo yesenzo iyafana, ngaphandle kwesikhashana lapho imvume inikezwa enye inhlangano. Ezimweni zokunwetshwa kwemigomo, noma ukuPhathwa kweNkonzo Yentela noma i-Federal Tax Service yaseRussia iqhaza kwinqubo yokwenza izinqumo.

Yini ehlanganiswe nesikhathi sokuhlola ukukhokha intela esiteshini

Ukungafani kwalolu hlobo lokulawula phezu kwenkokhelo yedokhumenti yabakhokhi bentela ukuthi kuqhutshwa kuphela ensimini yezinhlangano eziye zaba yizinyathelo ezinjalo. Ngakho-ke, ngenxa yokuthi abasebenzi begunya lokukhokha intela benza ukulawula endaweni yomkhokhi wentela, zonke izenzo ezenziwa yizo zizokwenza ngokuqondile ukuhlola isensi lapho zenziwa enhlanganweni. Konke okwenzeka ngaphandle kwalo, noma ngabe kusetshenziswe ngabahloli, ngeke kufike isikhathi esicatshangelwayo.

Uma sikhuluma ngezenzo ezithile, ukuhlolwa kwentela kufaka phakathi ezintathu ezivame kakhulu ukusiza ukuqoqa lonke ulwazi oludingekayo. Lokhu kungukuhlolwa kwazo zonke izakhiwo nezindawo zenhlangano, ezifuna futhi zihlolisise amadokhumenti ahlobene nenkampani yentela, nokwenza uhlu, okungase kubonise ukwephulwa komthetho.

Ukubaluleka kokucwaninga kwentela yasayithi

Iziphathimandla zase-Federal zilawula zonke izingxenye zomsebenzi womphakathi wonke. Izintela nezindleko azitholi ukunakwa. Udaba lokulawula lesi siqondiso lulokhu lumi phambili. Ngokuqondene nokulawulwa kweziphathimandla zentela, akubalulekile nakancane, njengoba kungumthetho womthetho. Konke lokhu kuhambelana, ngoba ikhodi inikeza inkolelo, futhi i-Federal Tax Service yaseRussia, futhi kaningi umzimbuso waseBrithani, uyayisebenzisa ngendlela efanele. Ukuhlolwa kwentela yasensimini kungenye yezinto ezivame kakhulu, ngoba kubhekwa njengendlela ephumelela kakhulu ekulwa nokuphulwa komthetho, ukungakhokhi intela nokufihla imali engenayo.