Inqaku 89 Code Tax. audit tax Site

Ngokuhambelana nomthetho Russian; kubahloli ye-Federal Tax Service unelungelo umkhwetha ngokubhekiselele kwiinkampani on-site nokuhlolwa. Le misebenzi ifuna isifundo kunokuba eneenkcukacha lwemisebenzi yenkampani ukuqinisekisa ukuthotyelwa kwemithetho yerhafu ye-Russian Federation. Yintoni na imithombo yemithetho elawula ukuziphatha kwe on-site lokuhlolwa? Yintoni inkqubo le nkqubo?

Yintoni uhlolo FTS on-site?

Uphicotho irhafu Field - kuquka misebenzi iphambili ye-Federal Tax Service of the Russian Federation. Le nkqubo ilawulwa yi amalungiselelo Art. 89 Code Tax, neminye imithetho yase kanye imithetho kamasipala, iileta kunye namasebe neengcaciso enxulumene nemisebenzi ye-Federal Tax Service.

uphicotho irhafu Site - inqubo zongeza edesikeni. Ngokwesiqhelo, le utyelelo kummandla Federal Tax Service nabahloli abahlawuli berhafu. Imibutho ukuze uqinisekise ukuba amaxwebhu kunye nezinye iimeko ezifanelekileyo ukuphunyezwa yi iimfuno ezimiselwe ngumthetho Russian.

Funda imigaqo esisiseko imisebenzi efanelekileyo eyamiselwa Art. 89 Code Tax kunye neminye imithombo zolawulo, ngaphezulu.

Imithetho esisiseko ye-Federal Tax Service zeetshekhi yokuphuma

ukuhlolwa FTS-site olwenziwe ngokwesiseko zisayinwe yintloko isakhiwo lwengingqi izisombululo inkonzo werhafu. Abahloli abathatha inxaxheba kulo, njengoko yabelwe ukuba ngamnye isenzo lezomthetho lendawo - ezi iimfuno kumhlathi 1 kunye nomhlathi 2 Article ... 89 Code Tax. Njengokuba sibonile ngentla apha, isiganeko umbuzo, ngokuqhelekileyo luqhutywa phezu kwintsimi werhafu. Kodwa ukuba akunakwenzeka ukuba, uvavanyo oluqhutywa ekwakheni i-Federal Tax Service of iiyunithi ndawo apho nkampani zabulawa.

Abahloli FTS ngexesha lemisebenzi ingxelo angafumana kwakhona onke amaxwebhu anxulumene ukuba iirhafu, werhafu okanye oonokontraka baso. Ukuba kuyimfuneko, irhafu unelungelo ukuba zenze i-inventri yee-asethi yenkampani, lokuhlola izakhiwo zawo. Ngokuhambelana n. 4 tbsp. 89 abahloli Tax Code Irhafu kweenkonzo kungqinisisa amaxwebhu kuphela iminyaka engama-3 eziphumelele apho itshekhi kuyaqalwa.

imisebenzi Izincomo ayikwazi olwenziwe kwiintlobo irhafu kunyaka omnye, amaxesha ngaphezulu kwama-2. Ukongeza, i-Federal Tax Service enokw uhlolo site-2 kuphela kulo nyaka. Ukuba nkampani ngokutsha okanye uyathinjwa, uhlolo on-site ukuze kuqaliswe ngawo nangaliphi na ixesha, kungakhathaliseki ukuba iziganeko angaphambili ale hlobo. Lo mba wengxoxo nkampani kwakhona Akukhathaliseki. Noko ke, kule imeko, abahloli banelungelo sihlolisise ixesha elingagqithanga kwiminyaka emi-3 phambi kunyaka apho Federal Tax Service ligqibe ukuba iqhube uphicotho-zincwadi. Ixesha le misebenzi umbuzo, njengoko umthetho, mabangabi ngaphezu kwe-2 iinyanga - ezi imiqathango yomhlathi 6 Article .. 89 Code Tax. Kodwa ke, ukuba kuyimfuneko, ukuqinisekiswa kuthi uyinikwe iinyanga 4. Ngendlela ngaphandle - 6.

Ekugqityweni yokuhlolwa luxwebhu ithunyelwe werhafu - kubhaliwe ulwazi malunga siganeko.

Injongo ye-on-site nokuhlolwa

Makhe siqwalasele oko, enyanisweni, injongo ingxelo siganeko. Ngokuhambelana n. 4 tbsp. 89 zokuhlolwa isiza Tax Code ngokubanzi ulungiselelwe ukuze kuqinisekiswe ukuchaneka ukubala kunye nentlawulo yinkampani irhafu ethile. Imiqathango ye-Tax Code ezinye izizathu amanyathelo afanelekileyo kunokumiselwa.

Amaninzi, i-Federal Irhafu Service abakhwetha itshekhi uphuma, ukuba ngethuba edesikeni usilele ukuseka eziqhitsini ukuba le nkampani umenzi-odolo ngokuchanekileyo imithetho yerhafu Russian Federation, lo gama kukho urhano lokuba iingxaki ngomsebenzi wayo apho. ukuhlolwa Site inokuba ukuze iimviwo oluneenkcukacha imithombo-rhafu kunye accounting kunye namanye amaxwebhu, ezo ngokubanzi singavavanywa kwi uphicotho edesikeni.

Ziziphi izigqibo zingenziwa kwi iziphumo zovavanyo?

Xa uphicotho irhafu, Art adjustable. 89 Code Tax sele sele sigqityiwe - abahloli Federal Tax Service uya kwenza isenzo esikhethekileyo, nto leyo ibonisa iziphumo siganeko. Uxwebhu ingalungiswa isigqibo ukuzisa zenkampani uxanduva besaphula umthetho yerhafu ye-Russian Federation, okanye ukwala ukunyanzela kwinkampani na ukwayo.

Kwimeko yokuqala, abahloli kufuneka ziboniswe kwi kwisenzo zonke iimeko mthetho, ngokubhekisele amaxwebhu eyiyo. Lo mthombo, yoncedo iziphumo zeemvavanyo zihambelana nazo lubonakala amanyathelo werhafu liability. Oku kunokuba izohlwayo kunye nezohlwayo.

Ngenxa yoko, ukuba isenzo ibonakalisa isigqibo Federal Tax Service nabahloli ukuba bezingawisa izohlwayo kwi lweshishini eqinisekisiwe, kufuneka kwakhona ukushukunyiswa kwiimeko ezithile. Xa isenzo equlathe ixesha izohlwayo kufuneka esisigxina ngaphakathi apho umhlawuli werhafu isibheno kwisigqibo ukuya nabahloli ecaphula kwisakhiwo irhafu ephezulu.

Iziqulatho on-site nokuhlolwa

Makhe siqwalasele Kwandile ngokubheka oko nkqubo - ngokungqinelana ne Art. 89 Code Tax, yintoni na umxholo wayo. Okokuqala, njengokuba sibonile ngentla, intloko ngesakhiwo semida FTS ugqiba ukubamba ngokubhekiselele kwinkampani ethile on-site lokuhlolwa. Olu xwebhu kufuneka zibhalwe:

- igama isakhiwo lwengingqi Federal Tax Service;

- inani kunye nomhla lolu xwebhu;

- igama lenkampani ephicothiweyo;

- Inn wayo;

- CAT;

- wokunika ingxelo, leyo lukhangelwe;

- irhafu, ukuchaneka ukubala kunye nentlawulo eziya kuviwa yi abahloli;

- Igama Professionals Service Tax inxaxheba kuphicotho.

Isigqibo kufuneka zisayinwe yintloko Federal Tax Service. ABahloli Service Tax wafika kummandla iqumrhu eziphicothiweyo, ubaseke uxwebhu efanelekileyo kuMlawuli we nkampani. Ukuba abasebenzi Federal Tax Service akayi yena avumele, okanye abayi kuba nako ukuqinisekisa ukuba bangoobani, uManejala uya kuba nelungelo ukuba avume ukuba kummandla yenkampani. Ukuba uxwebhu ebonisa isigqibo Federal Tax Service lokuhlola yonke ngasekunene, umlawuli utyikityo ngokuqinileyo kaThixo makangqinisise isibakala kwabazana naye.

Ukuba intloko yequmrhu eziphicothiweyo uyala ukuba abahloli waya kummandla we-Federal Tax Service of the into, nkqu nangona yokuba abasemagunyeni irhafu onke amaxwebhu ukuze, abameli Federal Tax Service wenze le senzo ngamnye. Ngokusekelwe kolu xwebhu, intloko Federal Tax Service ke uqhagamshelane-arhente zokunyanzelisa umthetho ukuba kulungiswe umba ukufumana ufikelelo kummandla berhafu. Ngaphezu koko, ukuba inkampani akazange avumele abahloli ukuqhuba uphicotho entsimini - Service Irhafu umntu unelungelo lokuthabatha izigqibo ukunyhashwa yerhafu ngokwesiseko idata ekhoyo.

khangela Imihla: bokuqonda

Inqaku 89 Code Tax iqulethe imiqathango phantsi apho ixesha lomsitho umbuzo, kubandakanya ixesha lobukho ngqo abahloli kwiindawo yenkampani. Noko ke, oku akuyi kubalelwa ixesha phakathi ukudluliselwa werhafu ubanga imfuneko ukunika amaxwebhu FTS. Okt umhla ekuqalekeni on-site uhlolo kumiselwa ngomhla ngabasebenzi FTS imithombo efanelekileyo evela werhafu.

Le misebenzi abahloli

Makhe sihlolisise ngokweenkcukacha oko imisebenzi abahloli Federal Tax Service isigqibo xa itshekhi entsimini. Ngexesha amanyathelo yerhafu ingxelo, ngokusebenzisa iinkcukacha ezifumanekayo kwi werhafu, ingcaciso evela amaxwebhu kunye nezinto ezikhoyo kubo:

- hlaziya ulwazi efunyenweyo malunga nemisebenzi zenkampani;

- ukuchonga ezingangqinelaniyo kunokwenzeka kumaxwebhu wafunda, izitenxo kwi accounting irhafu;

- ukufumanisa izinga nempembelelo yale iziphene ingqeqesho yokuhlawula umbutho;

- ukuba kuyimfuneko, umkhwetha ukuhlolwa counter - ezinye iinkampani ezinxulumene nemisebenzi yenkampani ephicothiweyo;

- lokuhlola indawo, kwiindawo ezikufutshane;

- ukunxibelelana nabantu abasebenza kule nkampani, etsala iingcali abanolwazi - injongo kokuhlaziywa injongo inkampani ephicothiweyo;

- ukumisela isiseko ubungqina zolwaphulo bakufumanisayo yemithetho yerhafu ye-Russian Federation;

- credit ukugcwalisa irhafu, ukufumanisa izizathu fayini kunye nezohlwayo;

- ngokuchanekileyo ukurekhoda iziphumo zovavanyo.

Uxanduva lwe disk werhafu ngayo

Eminye imisebenzi ye-Code Irhafu iseka ukuba werhafu. Ezi ziquka: abahloli Federal Tax Service banikwa amaxwebhu ayimfuneko, ukuphunyezwa kwe-Federal Tax Service inyanzelisa phezu ukupheliswa kwephulwa kwemithetho yerhafu. Ukuba inkampani akayi ukwenza imisebenzi afanelekileyo - inokuba kunye nesohlwayo osemthethweni kuye.

uhlolo Irhafu kunye esweni

Inqaku 89 Code Tax icwangcisa izinga apho Federal Tax Service unelungelo ukuqalisa amanyathelo phantsi ingqalelo ezo zifumaneka ngamaxesha apho nkampani yenziwa ngokuphathelele iliso yerhafu. Ngaphandle - nemiboniso apho:

- kwediski yokuphuma olwenziwa FTS isakhiwo ephezulu njengoko indlela yokulawula nokusebenza FTS umelo lwesithuba, leyo iliso;

- le nkqubo yokubeka esweni rhafu ngokubhekiselele werhafu iya kupheliswa ekuqaleni;

- inkampani uyala ukuthobela uluvo uthetha i-Federal Tax Service;

- umhlawuli werhafu ingenise Federal Tax Service of isibhengezo ehlaziyiweyo kwi imali yerhafu ukuba kuyehla xa kuthelekiswa neso ezibhalwe kuxwebhu kwimibiko yangaphambili.

Ukukhangela amasebe kunye ofisi omele

Le nkqubo ngawo, unako maziqaliswe nayo ngokuphathelele kwamasebe kunye ofisi emele inkampani, ukuba unalo na. Malunga umsebenzi wobugcisa. 89 Code Tax icwangcisa umda ngenxa Federal Irhafu Service - abahloli awunalo ilungelo lokuhlola namasebe kunye ofisi emele inkampani ka-2 okanye ngaphezulu kwenye kwaye iintlawulo ezifanayo ngeli xesha linye. Ngaphezu koko, FTS ingenakusetyenziswa kulophulo kotyelelo isakhiwo ngaphezu efanelekileyo ngaphezu amaxesha 2 ngonyaka ngamnye. amasebe umhla uhlolo kunye namashishini kufuneka ingadluli ngenyanga 1.

test Ukumiswa

Kwizikhundla n. 9 zobugcisa. 89 Code zerhafu esisigxina imithetho elawula inkqubo zokumiswa manyathelo phantsi ingqalelo. Ngaloo ndlela, intloko Federal Tax Service of kokohlukana ndawo banelungelo umkhwetha unqumamo ukuqinisekisa ukuba:

- kufuneka acele amaxwebhu ukusuka werhafu;

- kuyimfuneko ukufumana ingcaciso evela kumaziko karhulumente kumazwe angaphandle - ngokungqinelana kunye nezivumelwano zamazwe ngamazwe le-Russian Federation;

- kufuneka wenze uviwo;

- kukho imfuneko ukuguqulela amaxwebhu zinikezelwa yi abahloli auditee, ulwimi Russian.

Ukukhangela wamiswa phantsi komyalelo elahlukileyo kwentloko iiyunithi lwengingqi Federal Tax Service. Ukuba inkqubo ekuthethwa, laqalisa, ngoko ke ixesha ukupheliswa i-Federal Tax Service isenzo werhafu ubuyisela iimpepha ezo imithombo ukuba ekuqaleni olucelwe ngabahloli.

khangela

Kwezinye iimeko, le FTS nga khangela. Isigqibo ukuqhuba kufuneka ziqwalaselwe yi isakhiwo nomzali Federal Tax Service kwinkqubo yolawulo phezu umsebenzi Federal Tax Service of the unit yemimandla, waqhuba uvavanyo lokuqala. Phantsi zokutshekishwa kwakhona i FTS isiganeko kakuhle, nto leyo ibandakanya abahloli ekuhloleni isebe mnye irhafu ukuba aphandwe ngexesha lotyelelo sangaphambili abahloli Federal Tax Service kule nkampani. Ngoko ke, ukuba utyelelo omtsha Federal Tax Service Abahloli beendawo ukuchonga daba, akafumaneki ngexesha lokuhlolwa odlulileyo, ukuba naziphi na isohlwayo kwi werhafu, njengoko umthetho, musa ayangenana. Retesting ilawulwa yi kumagatya para. 10 Art. 89 Code Tax.

Yintoni eya kwenza ekufumanekeni kwephulwa Federal Tax Service?

Ukuba nezabahloli Irhafu Federal wafumana ukunyhashwa kumsebenzi yenkampani, baya kucelwa ukuba athathe onke amanyathelo asemthethweni afanelekileyo obungamaxwebhu nitrogen wafumanisa izibakala. Kuyimfuneko ukuba ukulandela isigqibo berhafu isiseko ubungqina.

Ukuba kuyimfuneko, i-Federal Tax Service barhoxe ukusuka amaxwebhu zenkampani, nto leyo ukuqinisekisa iintanda - berhafu wenze koko yokuzifihla. ABahloli Service Tax inelungelo yenziwe ingcaciso nkampani eziphicothiweyo kusenzelwa izibakala ndiyifumene, nezibonakalisa imisebenzi yenkampani. Kulo mzekelo, isicelo ulwazi oluyimfuneko abunjwe ngazo zombini ifomu zomlomo nezibhaliweyo.

Ukuba werhafu uyala ukuba basebenzisane ngendlela eyakhayo kunye Federal Tax Service, oku kungakhokelela ekubeni yokuba uhlolo uguqulela oku okanye loo mbuzo esimbaxa ayikho kwicala lombutho luyaphicothwa. Ukuba kuyimfuneko, abahloli Federal Tax Service linokuyiqhuba ividiyo yenkqubo yokungqinisisa, nokufotwa izinto wafundela ukuba lilungu le nkampani.

Facts malunga yokungqinisisa iya kubhalwa umthetho olandelwayo eyahlukileyo. Uxwebhu umhloli echaphazelekayo iya ukulungisa umhla nendawo nokuphunyezwa izenzo ezithile, igama izibonelelo nxaxheba ukuhlolwa inkampani eziphicothiweyo, umxholo yezenzo kwenziwa ngabahloli lwabonisa nezibakala inkqubo nokuhlolwa kweendawo. Iifoto neevidiyo, ukuba ikhona, kuqhotyoshelwe imizuzu.

counter check

Ngaphezu sibonile ukuba, kunye on-site - okanye inxalenye yayo - unako maziqaliswe counter ngetshekhi. umongo wayo kukuba i-Federal Tax Service ocela iinkcukacha malunga nomsebenzi kwi amaqela wesithathu enxulumene kwinkampani ephicothiweyo. Kubalulekile ukuphawula ukuba ilawulwa neminye imithetho ye-Code Tax - ezahlukeneyo kwezo ikwafunyanwa kwiNqaku 89 Code Tax. Uphicotho Tax, ezithathwa nje ekhawuntaleni, ingakumbi, ilawulwa yi amalungiselelo Art. 87 Code Tax.

Isiganeko kumbuzo, unako ukusebenza ngeendlela-2. Okokuqala, iyantlukwano lwengingqi Federal Tax kweenkonzo ngokuzimeleyo cela amaxwebhu yomntu wesithathu, ukuba leyo enxulumene nemisebenzi yenkampani ephicothiweyo kaThixo. Okwesibini, abahloli banelungelo lokuba basebenzisane kunye noogxa ekufumaneni ulwazi oluyimfuneko - abathume izicelo kufuneka zokufuna mveliso, emiselweyo kwintsimi kufanelekileyo, amaxwebhu ezithile.

Ingakumbi utoliko lwezomthetho ngokwemigaqo kophicotho irhafu

bokuqonda ebalulekileyo komthetho werhafu - ukutolikwa kwezibonelelo zoMgaqo-Code Irhafu kunye nemimiselo yayo zokuxabangela. ezimali abaninzi bakhetha Art. 89 Code Tax kunye nezimvo, ekubeni isigama equlethwe lo Mkhomba-ndlela esulungekileyo, akukho ngamanye amaxesha ngokucacileyo kuyenzeka ukuba ningalicaluli lona eli okanye eqhelekileyo. Imiqathango ye-Code Tax ngefomathi ezizio zinokufumaneka ku Intanethi ezininzi weendawo kwi-network.

Inqaku 89 Code Tax kunye iikhomentari iqulethe ingcaciso leengcali malunga: amanyathelo abahloli Federal Tax Service kunye nabahlawuli berhafu ngexesha kuphicotho, ifuthe ukuphunyezwa kwemisebenzi ethile amalungu Federal Tax Service and khangela mveliso, kwesimangalo iimbambano phakathi FTS kunye nemibutho. Kuzo zonke iimeko, ulwazi kubonakala kwimithombo efanelekileyo, kunokuba luncedo ukuba amashishini.

Ngokuphathelele amalungiselelo equlethe inqaku 89 Code Tax: ili unakho, njengoko kunjalo ehlaziya ingcali negalelo ingcaciso yabo. Kuyenzeka ukuba ngokoluvo leengcaphephe izithethe ezithile Code Tax lusekelwe ikakhulu kwi icala komthetho.

Kwimeko apho u-Art. I-89 yeKhowudi yeRhafu yeRussia Federation eneenkcazo ziqulethe iinkcazo kwizenzo zomgwebo - kunokuba malunga nokuqwalaselwa kwamatyala kwiimeko ezahlukeneyo. Kodwa iingcali ezininzi zikhetha ukubhekisa okufanayo kwizigqibo ezithathwe yi-RF zamagunya okanye i-RF Supreme Arbitration Court. Oko kukuthi, akuyi kubheno. Kule meko, iSiqendu 89 seKhowudi yeRhafu yeRussia Federation eneenkcazo inokuthi ithathwa njengomthombo obangela ukuchithwa ngokuchanekileyo kwemigaqo yeNkcazo yeRhafu yeRussia Federation malunga nokuhlolwa kwabameli bezorhwebo.

Kubafundi abafanelekileyo abanezoshishino, kubalulekile ukuba, ukuba banokufikelela kwinguqu yamuva yobugcisa. 89 yeKhowudi yeRhafu. "Umcebisi" kunye nezinye iinkqubo kunye neenkqubo ezisemthethweni mhlawumbi yindlela efanelekileyo kakhulu yokuqhubeka nokuhlaziywa komthombo ochaphazelekayo womthetho.

Isishwankathelo

Ngoko, i-FTS, engazange ifumane umphumo obalulekileyo kwiqiniso lokwenza uphicotho lwemisebenzi yenkampani, ingaqalisa uhambo lokuphuma. Le nkqubo ilawulwa ngokukodwa yiCandelo 89 leKhowudi yeRhafu. Ukuhlolwa kweerhafu kwi-site, nangona kunjalo, kunakho ukulawulwa kweminye imimiselo yeNkqubo yeRhafu, imithetho yomthetho kunye nemithetho kamasipala.

Ngexesha lomcimbi, umsebenzi wabahloli be-FTS kukujonga indlela eyiyo ngayo iqumrhu elibala ngayo kwaye lihlawule irhafu. Ngenxa yale njongo, i-FTS inelungelo lokusebenzisa uluhlu olubanzi lweendlela ezisemthethweni ezivunyelwe ngumthetho-ukuhlaziywa kwamaxwebhu, ukuhlolwa kwendawo, ukusebenzisana nemibutho engaphandle echaphazelekayo kwimisebenzi yenkampani ephicothiweyo.

Kwezinye iimeko, kunikezelwa ukumiswa kokuhlolwa kwesayithi. Intloko yesahlulo semimandla ye-Federal Tax Service ithatha izigqibo ekuqaliseni inkqubo enombuzo, kwakunye nokuseka ikhefu ekuhambeni kwayo. Ubeka kwakhona abahloli abajongene nomcimbi.

Ngenxa yophicotho-zincwadi, abaphathi beerhafu benza isigqibo esinolwazi-ukuba bafeze inkampani okanye, ngokuchaseneyo, benze ngaphandle kwanoma ziphi na izigwebo. Ngaphandle kokufunda imisebenzi yenkampani ethile, i-Federal Tax Service inokuqalisa ukuhlaziywa kwamanani abo bantu abadibene nemisebenzi yenkampani ephicothiweyo.

Kubaluleke kakhulu kubabhali beengxelo kunye nezinye iingcali ezifanelekileyo zamashishini aseRussia ukuchazwa kweemigaqo zeNkcazo yeRhafu - ngokwemiqathango yokuhlolwa kwaye kungekhona kuphela. Ukufumana ulwazi olufunekayo kule ndawo, abanokufumana imali, ngokufunda iingcamango zengcali kunye nolwazi oluntu malunga neentlanganiso zeenkundla kwisakhelo semibango phakathi kwe-Federal Tax Service kunye namashishini aphicothiweyo.