Abasemagunyeni yerhafu Russian: amalungelo kunye neemfanelo

Imigaqo-nkqubo yerhafu abuphumezayo naliphi na ilizwe kubandakanya ukwenziwa kwenkqubo-arhente ezikhethekileyo, nto leyo yenze imisebenzi ukusebenza nokusebenzisa iinkqubo zerhafu kunye nezenzo. Nakwabo Russian Federation i Ministry of Irhafu kunye Imisebenzi (Ministry Tax) kunye nezakhiwo zawo kwimimandla.

Yonke irhafu abasemagunyeni, amalungelo kunye neemfanelo zibekiwe kwi-Code Tax, yakha inkqubo enye, imigaqo esisiseko okwakha le yinye nokuzimela. msebenzi zazo eziphambili kukuthintela lizwe mthetho irhafu, kwakunye neentshukumo bokuphanda xa imfuneko yophando enjalo. Onke amagunya abasemagunyeni zerhafu bazimisele ngendlela eyenza ukuba kungekhona umsebenzi wabo, nabaqokeleli-rhafu, yaye ezizodwa iziko amandla ubonisa ulawulo phezu irhafu.

Kwezinye iimeko, apho kuchazwa nakwiSigaba 1 Code Tax, amalungelo kunye neemfanelo kwanakubalawuli irhafu itshintshele nezinye ii-ofisi zalo izixhobo karhulumente. Umzekelo, umthetho ubonelela ukuba kungenzeka na imisebenzi irhafu abasemagunyeni namasiko, osebenza phantsi kwegunya emiselwe ngumthetho. Le Ngaphandle efanayo imisebenzi enxulumene kunye namabhunga olawulo kwemali karhulumente extrabudgetary. Enye yezona iinkalo nkqubo-sakhiwo karhulumente kwi-Russian Federation i yotshintsho lomgadi abasemagunyeni yerhafu, ejoliswe ekuphuculeni ukusebenza kwale kwiziko likarhulumente, ukuthintela urhwaphilizo, ukuphucula izibonelelo zobugcisa ezisebenzisa abasemagunyeni irhafu emsebenzini wabo. Amalungelo kunye nezibophelelo RF Tax Sobulungiseleli uphumeza ngokubambisana namanye amaqumrhu kwamandla karhulumente.

Xa ngokungqinelana nemigaqo emiselwe, ezi abasemagunyeni banelungelo:

- ukuba yenziwe werhafu amaxwebhu ayimfuneko, apho kusebenza njengesiseko yokuqingqa inani kunye ngokwemiqathango iirhafu ezihlawulwa;

- ukwenza uphicotho irhafu, imithetho leyo kumiswe umthetho;

- apho kufanelekileyo, yisa ekuthatheni amaxwebhu xa kukho urhano lokuba maxwebhu ifihliweyo, ukuguqu okanye asitshatyalaliswa;

- ukuba ekubhataleni irhafu ukuhleleka ukuba ukunika ingcaciso ukuba ahlawule;

- ngokuzimela ukuba gxotha imicimbi zemali iidiphozithi akhawunti;

- enze uhlolo kwizakhiwo, imimandla nihle izitora uluhlu;

- icwangcisa isixa serhafu ubalo indlela kwiimeko apho akunakwenzeka ukuba ukujonga ngokwesiseko komyalelo ekhoyo;

- ukuba ufuna ukwenza berhafu yonke imithetho zerhafu kunye nemimiselo liliso ukuphunyezwa;

- enkundleni ukuze ukuqokelela amatyala irhafu;

- zifuna amaxwebhu yebhanki ubume akhawunti werhafu kaThixo;

- ukusetyenziswa uphando irhafu kwiingcali kunye nezinye iingcali abo uqeqesho kwaye bayakwazi ukuncedisa kuphando;

- isicelo, apho kufanelekileyo, ukunqunyanyiswa-mvume kunye neziqinisekiso ukuba aqhube naliphi na umsebenzi, ngokunjalo lokubeka iingxelo ibango ezintendelezweni ngomxholo:

a) ukuqokelelwa angahlawulwanga;

b) umonakalo;

c) kokupheliswa kwesivumelwano sentengo yemboleko.

Tax Ministry of the Russian Federation, yengingqi kunye central nabasemagunyeni irhafu, amalungelo kunye imisebenzi ebekwe kwi-mthetho, isenzo ngethuba kwimisebenzi yalo, amaQela uMthetho, ngoko kubanjwa njengokuba uxanduva yokusebenza engafanelekanga imisebenzi yabo.

Imisebenzi namagunya irhafu:

- ngokuthobela umthetho nokuqinisekisa esweni ukuphunyezwa kwayo onke amaqela yenkqubo irhafu;

- nokugcina iirekhodi berhafu;

- distribution free ngeenkcukacha iirhafu ezikhoyo, utshintsho kumthetho yerhafu, imigaqo kunye nemigaqo yovavanyo irhafu;

- ukwazisa berhafu malunga iinkcukacha ze-akhawunti ukuba ahlawule irhafu uze ulwazi malunga utshintsho zabo;

- ukubuya imali eyintsalela iirhafu ihlawulwe kunye neentlawulo eya werhafu;

- isaziso werhafu kwiziphumo iitshekhi kunye ulwalathiso ngezenzo zakhe;

- ukufihla tax ukugcinwa;

- ukubhaliswa kunye nokufakwa isatifikethi serhafu karhulumente Ngokucelwa werhafu;

- beqhuba nokuqinisekiswa ngokuhlanganyela ngesicelo berhafu izixa irhafu ihlawulwe.