A dhesiki odhita chii? Terms muhofisi odhita

Pepa ichakurukurwa munyaya zvakadzama, inova dhesiki odhita, chii zvinangwa izvozvo zvichatevera, ichaona anokosha features, nguva uye nzvimbo. Design uye chikumbiro pakuongororwa achapiwa vainyatsotarisirwa.

Cameral mutero audits

Desk odhita - chii? Tisati tapindura mubvunzo uyu, ndinofanira kutaura mashoko mashomanana zvavo pamusoro audits inoitiswa mutero nezviremera.

Tax audits, ive nzira inobudirira mutero kuzvidzora, anogona kuzadzisa dzakafanana pokushandisa mutemo mumunda mitero, abvume uye kunyatsotevedza dzemunharaunda izvi. Kune mhando mbiri inspections:

1. Cameral (Cnr).
2. Exit (GNP).

Cnr inobudirira kupfuura pamusoro-site, sezvo unokubvumira kusvika yakakura vanoverengeka mitero nokuda kwayo specificity.

Desk odhita - chii? Ndezvipi zvinangwa zvayo uye nhungamiro kuti anotungamirirwa? More pamusoro pazasi.

Akatakura Cnr hunodzorwa dzemunharaunda of Tax Code, yakarongeka vanorumbidza pamusoro wayo Implementation uye anotenderwa nezvimiro kuti cheki ichi.

zvinangwa Cnr

Huru zvinangwa, izvo vawane Cameral ongororo zvinangwa ndiwo:

1. Kudzora Kururama kushandiswa mutemo mutero.
2. Kuonekwa uye kudzvinyirira kwokudarika mutero.
3. Pakuongorora Mvumo iri aiti vasabatanidzwe uye mari mumatauriro mutero nokunzi.

Kodzero kuitisa dhesiki odhita Ibasa wokuRussia mutero zviremera.

Misimboti dzaanofanira musimboti of Cnr

Zviga dhesiki odhita kunobvumirwa chaizvoizvo kunyanya chinangwa chacho uye mufambiro.

• Ongorora pfungwa: nyaya Cnr vanomirirwa taxpayer magwaro uyewo zvinyorwa kuitwawo Inspectorate.
• Place rokuongorora: PNC, kusiyana GNP, achaendeswa mu yemutero, asi kwete kubva audited sangano.
• Persons achiitisa rokuongorora: sezvataurwa pamusoro apa, munhu odhita iri rakapiwa vakuru vane masimba chaiwo. Special mvumo kuitisa rokuongorora hakusi zvakakodzera.
• Nguva nguva inotaurwa rokuongorora: nguva raanotaura nokunzi.

Terms muhofisi odhita

Cnr chiri kuitwa mukati memazuva 90 kubva musi rokuongorora chinoziviswa kana kukarukureta. In tsika, tsanangudzo mavambo bvunzo musi kunogona kuva kwakaoma.

Somuenzaniso, maererano Tax Code Kuzivisa neposvo musi pasi anofanira musi yakaratidza pamusoro mabha- chidhindo. Saizvozvowo, kana tsamba akarasika tsamba uye acharamba vanopfuura 3 months, zvinoitika, nguva rokuongorora panguva okutambirwa Kuedzwa anofa?

Kujeka kwakaita FTS, mutsamba yake, maererano izvo cheki havagoni atanga okutambirwa Kuedzwa (mutero) simba kuzivisa. Nokudaro, pasi musi achava musi Postmark pamusoro tsamba, uye musi kutanga kwakaita odhita - zuva okutambirwa Chirevo pedyo mutero simba.

Kutambirwa magwaro mukati Cnr

Vachiti ruzivo sezvo chikamu Cnr zvinotevera nyaya:

1. Kuri kuti mukufamba chivimbo chakasimba zvikanganiso, kusiyana uye kusiyana nemashoko zviri kuzivisa vakabvuma pamwe mashoko ari kutsigira zvinyorwa kana ruzivo riwanikwe mutero simba, kure-Site inspections dhipatimendi kungada tsanangudzo yacho taxpayer kana kuti kururamisa mashoko okuti ari pasi nokunzi.
2. idukusa ari chikuru kana akapa rokuongorora hwakarayirwa kuzivisa mutero bhadharika, ari inisipekita ane kodzero tsanangudzo uye magwaro kuratidza Mvumo ane rutapudzo akadaro.
3. kutsanangura kwakadaro aizova kupa, kana kuzivisa haanzi kurasikirwa. Chete iyi, ivo achafunga nezvemashoko kururama kwemashoko okuti kwokurasikirwa.
4. Uyezve, vanofanira kusimbisa mutero kubatsirwa vaizviti ari Declaration.
5. Kana VAT dzosera inisipekita anogona kukumbira zvinyorwa zvinoratidza kururama kwemashoko zvakataurwa yaanobhadhara.

Zvimwe zvinyorwa mutero simba anekodzero kukumbira kwete.

Kuronga zvinotaurwa uye zvinangwa kutungamira dhesiki odhita, kuti Anopa taxpayer, uye chii zvinhu zvinobviswa muedzo uyu, isu tsanangura huru matanho uye mirayiridzo iyi mhando mutero kuzvidzora, uyewo zvinhu zvakagadzirwa uye nyaya migumisiro yokuedzwa.

Nzendo Cnr

Conventionally, pane matanho anoverengeka ari Cnr:

1. Kuitwa nokuziviswa uye vanyorwa ais "mutero."
2. Svomhu uye Cameral kudzora vakagamuchira kuzivisa.
3. Implementation kuti kudzora matanho asimbise vakabvuma gwaro.
4. Okuguma Cnr.
5. Preparation of Cnr Act kana zvimwe chero gwaro.

PeDare Cnr

Pakuitisa dhesiki odhita dhipatimendi:

1. Rinofananidza zviratidzi vakapa kupinde umboo kuzivisa nokuda chete mutero kuti yapfuura nguva.
2. Inoongorora chokupika zviratidzi inopiwa nokuziviswa uye kuzivisa vamwe mitero.
3. Zvinonyatsorehwa Kuongorora Data zviri pachena mutero simba mashoko.

A dhesiki odhita. Document anonunura zvakazoitika

In zvinoitirwawo ezvinhu nokukuvadzwa mitemo mitero uye mhosva, kwakunoitwa asiri mitero, understating mari unsubstantiated dzinofunga kana kurasikirwa yaanobhadhara, mushakabvu nokuzvininipisa mashoko uye dzimwe hadzina kufambiswa zvakanaka, zvaisanganisira munhu Inspection Report.

The chiito anofanira mukati memazuva gumi (vashandi) uye yakasainwa ne pokutsvaga vakuru uye zvakananga avo pamusoro uyo cheki akanga akatakurwa kunze.

Cnr Act anofanira zvinosanganisira zvinotevera mashoko:

1. Date uye uwandu chiito.
2. Initials uye mazita okuremekedza wevanhu akaita bvunzo.
3. Zita audited sangano (zvizere uye rakapfupikiswa).
4. Date kuzviisa pasi pamusoro rokuongorora kuzivisa.
5. Registration nhamba kuzivisa.
6. Day kutanga nokuguma bvunzo.
7. Mazita kuzvidzora zviyero.
8. Vanozivikanwa zviitiko mutero mhosva.
9. The odhita, kugadzwa basa chiito uye vaitaura kuti kubvisa kutyorwa.

Mukati 5 mazuva dhesiki odhita mushumo rwunotumirwa taxpayer iri mumaoko neimwe nzira.

Kana wakapiwa pachake kuti chiito hazvibviri kana taxpayer evades kubva ayo chionekeso, mutero simba anotumira rugwaro neposvo.

Maererano mukuru mitemo vakaisa pasi ari Tax Code, musi okutambirwa huchashandiswa parutivi taxpayer macheki, zvinofanira nezvenzvimbo 6 zuva kubva musi chiito neposvo. Asi pano, kusanzwisisana kazhinji dzinoitika tsika, kufanana kuti munhu anogamuchira kuita zvikuru mushure wava, uye saka anorasikirwa kodzero kumiririrwa kubudikidza chiito kurambira. Naizvozvo, kodzero kunzi zuva chionekeso zvakananga chakaitwa taxpayer, iyo kunosimbiswa Russian pambiru.

Pashure pemazuva 10 pashure risiti iri nhumbi VAT Cameral macheki, pachake mari mitero uye mamwe mutero upi, kana kuti, kuti zvinyorwa vakawana mukufamba kwaro Implementation, pasi mudzokorore musoro (mutevedzeri musoro) kuongorora.

Ongorora munhu vanosungirwa kuzivisa audited pamusoro apo zvichaita kuongorora submissions vakagamuchira panguva kuongorora.

Pasina munhu, kuti akaziviswa pamusoro zuva uye nzvimbo rokuongorora, haagoni kuva chikonzero kuchinjwa nehanya tarisa musi uye rakaitirwa pakadai pasina iye.

Kana vakaongorora zvinokosha kuwana mamwe mashoko kana moona ichangobva kuwanikwa chokwadi, musoro rokuongorora anogona dzakasarudza dopmeropriyaty mutero kuzvidzora. nezviyero izvi haafaniri kupfuudza nguva imwe mwedzi karenda.

Pashure pokuongorora bvunzo zvinhu sarudzo okurera kana kuramba sunga.

Saka, isu kuziva nzendo uye mirayiridzo, kunyanya masikirwo ichi mhando rokudzora, akadai dhesiki odhita. Chii kufarirwa Kuedzwa mushumo uye sei zvoitika, tarisa inotevera.

Kwidza kuzorwa Cameral mutero odhita

Kana munhu haribvumirani nepfungwa mhedziso mumatauriro chiito, zvinogona kureva rokuongorora hwokuramba zvavo rose munyika chiito kana imwe mbuva ayo.

Paanopikiswa anofanira kuzviisa kubva musi okutambirwa huchashandiswa kunyora hapana papera pane mumwe mwedzi karenda.

Paanopikiswa vanoonekwa taxpayer mukati karenda mazuva 30 okutambirwa rokupedzisira rokuongorora mushumo, uye pashure kuongorora sarudzo anoitwa.

Mutongo mutero simba uchapinda simba mwedzi mumwe pashure ayo chionekeso kubudikidza taxpayer, kana isina akadenha yacho.

Munhu asingadi kubvumirana chisarudzo, kodzero kuzviisa mukati mwedzi inokufadza kwaari, izvo zvinofanira runoonekwa dare yakakwirira mukati memazuva 30.

Rinoshandurwa Muchiitiko ichi chisarudzo uchapinda simba musi nemasaini uye zvinogona kupfuudzwa chete kudare.

Tichifunga zviri pamusoro apa, unogona vakagumisa kuti mubvunzo mumwe dhesiki odhita - ndiko, akafukidza zvakazara.