VAT deadlines. Kupera musi VAT chinoziviswa

Kukosha akawedzera mutero - chimwe chezvinhu zvinokosha kuti hurumende bhajeti uye panguva imwecheteyo kumwe dzichipesana tichitarisa Rokusangana mitero mitoro kuti kune bhajeti uye nhau. The zvokudya mumutemo Russian zvinoda makambani kwete chete panguva kubhadhara mutero iri mubvunzo, kuti bhajeti uye kupa rondedzero pamusoro payo ari muhofisi mutero, asiwo kuita kudaro nokutevera vamwe rwokugadzira zvinodiwa. Imhandoi kwemitemo munyika iyi zvakakodzerwa kutarisirwa kubva mitero? Ndezvipi chaizvo kuti VAT muripo uye nhau pamusoro mutero uyu hurumende masimba?

General mashoko VAT

VAT kana mutero pamusoro ukoshi akatizve, ndezvaiye muchikwata che zvisina kunanga. Izvi zvinoreva kuti of jure inofa zvakasimba, asi De facto - kwake nemhosva kana mutengi, sezvo muripo kakawanda zvaisanganisira mune nemamiriro kutengesa kukosha nhumbi.

Chitsama runoenzanirana mutero, izvo zvinofanira hwakatamisirwa yeUnited bhajeti, akatsunga sezvo kusiyana indekisi, iyo dzaona panguva kutengeswa nenhumbi, anoshanda kana basa, uye kuti nomufananidzo rave akauya pamusoro nhengo chigadzirwa nokutengesa. VAT iri rwakabhadharwa kuna yeUnited bhajeti iri Russian Federation ari mashoko anosimbisa Tax Code. Uyewo, chikuru mutero mutemo zvinoda inoti kugovera VAT payers kudzora mitumbi chiziviso yacho. Funga nezveimwe Implementation maitirwo izvi zvizere.

VAT inodzoka

The kupedza chokuendesa ari VAT dzoka, vamwe dzemunharaunda of Tax Code, - 25 pamwedzi zvichitevera nhau nguva. Achitaura VAT chinofanira kuitwa Quarterly. Saka, kana taxpayer zvakafanira chikonzero 3 months wokutanga wegore, ari kupedza pasi ari kuzivisa kuti VAT panguva iyoyo - 25 April.

How zvakaitika VAT dzoka, kufungisisa mazuva kure?

Zvakakosha chaizvo kuti Entrepreneurs zhinji mubvunzo - kana unofanira kutumira Federal Mutero Service Gwaro iri mubvunzo, kana nhamba 25 - kuti goho. The mitemo yeRussian Federation zvinosanganisira mwero panguva iyo VAT apo kushuma wava yamashoko muchimiro rondedzero iri nyaya iri kune rinotevera nokushanda zuva. Kureva, somuenzaniso, muna 2015 ivo deadlines ndeinotevera: VAT kudzoka nokuti 1st kota vanofanira kuva nguva ipfuure asati April 27 mashoko ari 2nd kota inowanika kusvikira July 27, nokuti wechitatu - kusvikira October 26 kuti 4- fung - January 25, 2016. Muna 2016, akavapindurawo, nekuda ari chinoziviswa chichava deadlines zvitsva. VAT - pokuunganidzira zvinoda Tikanyatsoongorora pamutemo nuances inodzora nayo. The taxpayer iri chinodiwa kudzidza navo pachine. The mitemo asingagoveri Chirevo VAT mugore. Terms of chokuendesa gwaro rino zvimwe correlated yokutanga kota.

Kurangwa kuti kukundikana VAT nhau

Kana takasimba haripi State VAT kushuma yakapiwa mutemo, maererano zvokudya Art. 119 of Tax Code anogona faindi. Chimwe mvumo kushandiswawo kambani, izvo vakatadza zvinoenderana mitemo deadlines kuti VAT kuzivisa, - pangava kuturika pamusoro kwema pamusoro ano nyaya. Ndivo zvinodiwa kusimuka ya. 3 of Art. 76 of Tax Code.

Zvinogona kucherechedzwa kuti Chirevo yacho mutero inopa, mune nyaya zvebhizimisi matavi, chete huru kuhofisi kambani. Kureva, chakaparadzana mapoka ari kambani arege kupa vemo Federal Mutero Service of runoenzanirana gwaro.

Declaration - mune zvemagetsi muchimiro

Huchaunza mamiriro kuzivisa zviri mubvunzo, zvinokosha electronic chimiro. Kana payer achaunza gwaro iri bepa chimiro, Federal Mutero Service hwokuva haina inopiwa. Kambani achava kubatwa somunhu mupasa pamusoro pokugadzwa VAT nhau mutemo. Declaration deadlines, saka - kwete chete yokuona maitiro zvinodiwa mitemo yomutero payers mu mubvunzo.

Asi sei Unofanira kupa kuna Federal Mutero Service zvigadzirwa kuzivisa nyaya mutero?

How kutumira neindaneti mutero kuzivisa?

Kana ukaedza vauye FTS mudziyo mubvunzo, muchimiro wenguva dzose faira muShoko kana Excel youduku kana kutumira kubudikidza e-mail, inoshandiswa Ungangove haangaregi kumugamuchira. Chokwadi chokuti kuzivisa sechinhu chikuru tsime mutero nhau, anofanira vakasaina. Sezvo murayiro inoda mabhizimisi kuti gwaro iri zvemagetsi chimiro, zvinofungirwa kuti zvichava yakasainwa vachishandisa digitaalinen siginicha, uye Software kushandiswa zvinogona kushandiswa kana kutumwa. Kuenda akakodzera VAT payer kwezvivako iri imwe pachataurwa nzvimbo.

How kunyoresa kuti zvemagetsi siginicha kuzivisa?

Kuti vanyorese digital siginicha kuti sangano unofanira kupa pasipoti, uyewo constituent magwaro ane sangano repamutemo. Kana electronic siginicha iri akarayira mumiririri wekambani, uye zvinogona kuva simba gweta kwaari kubva utungamiriri sangano. Kune vakawanda nemasangano kunyoresa EDS nokuda Entrepreneurs. Tinofanira kusarudza avo vari abvumirwa, - akakodzera advertising masimba anogona ngaateme zvemagetsi makiyi, vane soro dhigirii wokudzivirira. FTS ukuwo, vachava vakagadzirira kutora pamusoro VAT kuzivisa, wakasainwa makiyi kuti wakabudiswa ane aizivikanwa zviri pamutemo advertising simba.

Maumbirwe VAT kudzoka

Chimwe chinokosha kuti mushumo mamiriro kuziva zvakasimba kuzvipira kwakaita VAT - kushandiswa yakarurama chimiro kuzivisa. mitemo Russian kunoda mitero kushandisa gwaro mvumo neDare RF Ministry of Finance Order № 104 kubva 15.10.2009 makore. Ongorora zvinhu VAT, deadlines kuti kuzivisa mutero ichi, tinofunga muudzame zvakaita ukama pamwe yakarurama zvinodiwa fomu ichi.

How kuzadza ari VAT kudzoka?

Gwaro iri mubvunzo, zvinofanira kusanganisira zviratidzo zviri rubles, sendi harudikanwi. Kana, yakaumbwa muna muitiro pakuverenga VAT, kuMudzidzisi zviratidzi vanofanira vakagumisa kuti chose Ruble. Kana mari - 50 masendi kana kupfuura, hombe nzira, kana zvishoma - Saka, ukuwo, mu vaduku.

The Peji kuzivisa, uyewo chikamu wa1 gwaro vanofanira zadza ose yemakambani vaiona mutero payers. Kusanganisira vaya vasina kukurumidzisa iri nhau nguva kubva kwema pamwe VAT. Deadlines uye kuzvidavirira masangano akadaro zvakafanana kuti yakatarwa kuti makambani chaizvoizvo akabhadhara mutero mune mubvunzo.

Forums Declaration kubva 2nd kusvika rechi12, uyewo zvakasiyana siyana mafomu kuti runoenzanirana chizvidavirire magwaro kuzadzwa, akavapindurawo, chete kana taxpayer zvakataurwa akavhiyiwa raanotaura chimiro chimwe.

Forums Declaration kubva 4th kusvika 6th inofanira kuzadzwa chete zviitiko apo zvakasimba inobhadhara VAT panguva razero unodiwa.

Sections kubvira 10 ndipo kusvika 11 fung gwaro iri mubvunzo makaguta, kana munhu taxpayer akaita mubasa nhau ye inivhoyisi, asi anoita bhizimisi basa nechinangwa kumapati rechitatu inobva akasaina sangano zvibvumirano, komisheni makondirakiti, mitoro vorega, kana ari yokuvaka .

Section 12 vakasuwa The matsime rinofanira kupedzwa, kana:

• asi taxpayer akaita hwakaratidza ake yeGmail.END_STRONG invoices, asi murairo asingadi kubhadhara VAT ;
• invoicing kambani, asi kukurukura raanotaura kuMudzidzisi magwaro havasi pasi mitero kubudikidza VAT;
• kana taxpayer akaumba munhu inivhoyisi, asi akasunungurwa kubva kubhadhara mutero kuna bhajeti, mune mubvunzo.

How VAT rinowanikwa?

Kuti zadza VAT kuzivisa, mutero zvakakodzera kuverenga zvakanaka. How kukurira basa iri? Zvose zvinoenderana chaiyo mhando nhumbi, mabasa kana mabasa iro VAT akapiwa. Mamwe zvokudya ukuwo kutereswa pamwero 18% uye vamwe - 10%. Kune mabasa, izvo kutereswa panguva razero chimbadzo. Tiri kudzidza chaizvo mashoko chikumbiro chavo.

The razero mwero mutero pasi kukurukurwa rinoshandiswa ezvokutengeserana dzinosanganisira aina Russian yakasimba zvinhu kwose gadziriro zvibvumirwano pamusoro kushanda akasununguka netsika mapazi, iri urongwa mabasa mune dzakawanda chokufambisa nezvimwe akavhiyiwa inopiwa nokuti mitemo yacho Russian Federation. VAT yevanhu 10% rinoshandiswa kuti kutengeswa kwezvokudya, mwana zvigadzirwa, nhau, zvoutano zvigadzirwa. Uyewo, mwero iri 18%, rinoshandiswa mune dzimwe nguva. Kana takasimba anopiwa mberi muripo nhumbi, uyewo muzviitiko apo VAT rinowanikwa nenzira chaiyo, rinogona naro mwero 10% uye 18%.

Business varidzi nguva zvinobatsira kuchengeta sezvaaienderana zvakagadzirwa mumunda mitemo wedare kutengeswa nenhumbi, zvinhu uye mabasa inozviisa VAT. Main manyuko mutemo iyo unofanira kuteerera iyi, - Art. 164 of Tax Code, Hurumende Decision № 908 kubva 31.12.2004, № 688 kubva 15.09.2004 gore, nhamba 41 kubva 23.01.2003 gore. Nokudaro, taxpayer kunokosha zvikuru kushandisa kwakarurama chimiro VAT anodzoka, ngaaverenge mutero, uyewo zvinoenderana isingachinji nhau mitemo wava. VAT zvinofanira kubhadharwa nenguva. Ngationei kudzidza izvi zvizere.

VAT Dates

Saka, taidzidza nuance akadai kupedza VAT nhau. Asi kuremekedza rwake - kuzvipira kuti anotsigira, chaizvoizvo, kubhadhara zvakakodzera muripo kuna Treasury. Kana uchida kuti kubhadhara kuti bhajeti? Sei Nenyaya Iyi mashoko makurukuriro uye kubhadhara VAT?

Maererano zvokudya mitemo yemitero iri Russian Federation akabhadhara muripo mu mubvunzo kunofanira kuitwa mukuru nyaya, kwete pava paya pane wa25 zuva 3 months kutanga kutevera kushuma nguva, zvienzane mugove. Kureva, kana, somuenzaniso, muna 1st kota zvakasimba anofanira kukuudza kuti bhajeti 30 000 rubles kuti VAT, muna April, May uye June, zvinokosha kubhadhara hurumende 10 000 rubles.

Saka VAT mushumo deadlines vanogona chete kunowirirana nemashoko wokutanga mubhadharo kusvika bhajeti. Zvikuru chiitiko wakasiyiwa muparamende kuti masangano kuti hamusi default taxpayer iri mubvunzo, asi kuti afumure ayo counterparties pamusoro inivhoyisi umo mutero ndee. Saka makambani vanofanira kubhadhara wakazara chitsama kuunganidza pedyo yechi25 romwedzi zvichitevera nhau nguva. Mupfungwa iyi, muripo kuti bhajeti, uye zvakafanana VAT kudzoka wava.

VAT - mutero kuti unofanira kubhadhara iri nguva, uyewo mushumo hurumende pamusoro payo.