New inivhoyisi

Pazuva rokutanga April maviri nezviviri makore gumi nerimwe vapinda simba Hurumende ndizvo 26.12.11g. # 1137, vakatanga mirayiridzo itsva sei vazadze siyana invoices. bepa iri anowana chikumbiro yaro VAT kukarukureta.

Panguva imwe chete yebhuku Resolution №1137, rakaguma kuvapo kare akaita Gwaro pasi nhamba mapfumbamwe nemakumi gumi. Saka marudzi magwaro vanotenderwa ambotaurwa vakarasikirwa simba ravo kubva 01.04.2012.

New invoices, uyewo zvapfuura ndivo, zvinofanira akambochera uye akazadzwa mu mabhizimisi avo, zvoupfumi mabasa izvo, maererano nyaya imwe zana-mana rechitanhatu Tax Code ndiyo hwaro dzemaitirwe kuti VAT. Zvinyorwa izvi, mune zvimwe zviitiko, mumutemo, vanosungirwa kumira zvinozivikanwa nokubhadhara mitero uyo:

- vane mutero wavanobhadhara ushandiswe munyaya 145 uye 145,1 of Tax Code;

- kuita mabhizimisi kwema, pasi zvaunofarira achitevedza Article 149 kubva Tax Code.

The chimiro mutsva inivhoyisi, maererano mitemo ano, vari aidawo ikwidzwe mutero payers nokuda nokutengesa, vavanoda chibvumirano romugove kwenhumbi. Izvi zvinogoneka ari zviitiko zvinorondedzerwa munyaya 168 (kutaura 3, ndima 2) RF TC. Idzi dzinosanganisira:

- Chokwadi zviri kutenga zvigadzirwa, uyewo mabasa uye mabasa kubva bhizimisi vatorwa dzisina vakanyorwa mutero Inspectorate miviri sezvo payers mitero;

- kuzviwanira, kutenga uye risi pfuma kungova Municipality vakuru kana paruzhinji masimba zvibvumirano vakagumisa navo.

The inivhoyisi mutsva chokupika zvimwe kwema uzere kakawanda. Saka, kana vasati okutambirwa pachine muripo nhumbi, uye ipapo kunze mabhuku acho, gwaro iri rinofanira kuitwa kaviri. Pakutanga, mu uwandu mari agamuchira, uye ipapo mari inoshandiswa. nzvimbo iyi nekusimbiswa Article 168 (ndima 3) ari Tax Code.

New inivhoyisi anofanira vakanyorwa chaiyo bhuku danda, uyewo mumabhuku rokutengesa uye kutenga. chinodiwa Izvi enshrined mu Article 169 (ndima 3) ari Tax Code.

The mitemo anopa mamiriro ezvinhu apo invoices matsva asina kunyorwa kunze. vari zviitiko izvi vakakurukura pamusoro Tax Code.

1. Kugadzirira invoices haina kuitwa mabhanga, masangano mubasa inishuwarenzi uye mudyandigere mari, asiri ehurumende, pakuita akavhiyiwa nokufukidzwa VAT kusiya.

2. invoices New asina kunyorwa kunze pamutemo masangano uye mumwe Entrepreneurs vari kuita chitoro Sales, Eenhede, uyewo mabasa (zvibereko basa) kuti vanhu vane mari kubhadhara.

3. Regai kubvumirwa inivhoyisi mabhizimisi masangano uye munhu Entrepreneurs kushandisa chaiyo mutero neChikomonisiti (UAT, UTII, USN). Legislative chiito enshrined kodzero iyi, nokuda kwokushaya kwavo hwaro dzemaitirwe kuti VAT.

4. Hazvina vabhadhare mutero kuzviuru kukosha akawedzera, uyewo inivhoyisi implementers kuchengetedzeka.

RF Tax Code anoita mitero zvinoenderana okuti zvinoyerera invoices. Gwaro Izvi pasi kuswedera mukati memazuva mashanu, kufungisisa asiri kushanda, kutanga musi:

- okutambirwa advanced muripo, kusanganisira haasaruri, ari kuuya chokuendesa zvigadzirwa, mabasa, anoshanda, uyewo kuchinjwa kodzero;

- mabhuku acho kwenhumbi (Urongwa mabasa akasiyana-siyana uye chokupika zvimwe mabasa).

Of Tax Code kutaura mamwe mashoko, iyo inowanikwa invoices vari fanira. Idzi dzinosanganisira:

- kunyoresa number, uyewo muunganidzwa musi;

- VAT uwandu mutengi uye mutengesi, uyewo zita ravo uye kero;

- address, zita consignee uye consignor;

- tsananguro nhumbi, kupona kana kurondedzerwa mabasa (mabasa), uyewo avo zviumbu yakayerwa;

- kugadzira nhamba;

- Zita uye bumbiro currency umo munhoroondo.