Mataki na ashirin da 89 na Tax Code. Site haraji duba

A daidai da Rasha dokokin, da sufetocin Tarayya Tax Service na da hakkin ya fara game da kamfanonin a kan-site dubawa. Wadannan ayyuka bukatar wani m cikakken nazari na kamfanin ayyukan tabbatar da yarda da da haraji dokoki na Rasha Federation. Mene ne kafofin na dokar Hukumar gudanarwa na a-site dubawa? Mene ne hanya ga wannan hanya?

Mene ne wani a kan-site dubawa FTS?

Field haraji audits - ciki har da babban ayyuka na Tarayya Tax Service na Rasha Federation. Wannan hanya ke kula da arziki na Art. 89 daga cikin Tax Code, da sauran dokokin na tarayya, da kuma da-dokoki, haruffa da kuma bayani sassan alaka da ayyukan Tarayya Tax Service.

Site haraji duba - a hanya da complements wani tebur. A general, shi ne ziyarar da ƙasa na Tarayya Tax Service sufetocin biyan haraji. Shirya domin tabbatar da takardun da sauran dacewa yanayi na kisa da bukatun kafa da Rasha dokokin.

Koyi da asali dokoki na dacewa da ayyukan kafa ta Art. 89 daga cikin Tax Code da sauran dokokin kafofin, more.

Ainihin dokoki na tarayya Tax Service na fita cak

FTS-site dubawa da za'ayi a kan tushen da sanya hannu da shugaban yankin tsarin da haraji sabis mafita. Sufetocin suka riƙi wani ɓangare a shi, kamar yadda ake sanya wa mutum gida doka yi - wadannan su ne bukatun na sakin layi na 1 da na 2 sakin layi na Mataki na ashirin da ... 89 daga cikin Tax Code. Kamar yadda muka gani a sama, da taron a tambaya, mafi yawa ana da za'ayi a kan ƙasa da biyan haraji. Amma idan ba shi yiwuwa a samar, gwaji ne da za'ayi a cikin ginin Tarayya Tax Service na yankin raka'a to wanda kamfanin dangana.

Sufetocin FTS a lokacin bayar da rahoton ayyukan iya mai da dukan takardun da cewa suna da alaka da haraji, da biyan haraji ko ta kwangila. Idan ya cancanta, da haraji yana da hakkin ya yi wani kaya na kamfanin ta dukiya, to duba ta gabatarwa. A daidai da n. 4 tbsp. 89 daga cikin Tax Code Tax Service sufetocin iya tabbatar da takardun ne kawai domin shekaru 3 gabanin cewa a wanda rajistan an qaddamar.

Dauke da ayyukan ba za a iya za'ayi a kan wannan iri haraji a wannan shekara, fiye da sau 2. Bugu da kari, Tarayyar Tax Service iya fara kawai 2 site dubawa a lokacin shekara. Idan wani kamfanin da aka sake tsarafa ko narkar, da a kan-site dubawa iya qaddamar da shi a kowane lokaci, ko da baya events na da irin wannan. A batun kwayoyin halitta na kamfanin kuma ba kome. Duk da haka, a cikin wannan yanayin, da sufetocin da dama, don su bincika lokacin da bai wuce shekaru 3 kafin shekarar da ta Tarayya Tax Service ta yanke shawarar gudanar da wani duba. A tsawon lokaci na ayyuka a cikin tambaya, kamar yadda mai mulkin, babu fiye da 2 watanni - suna da arziki na sakin layi 6 na Mataki na ashirin da .. 89 daga cikin Tax Code. Amma, idan ya cancanta, tabbaci iya mika wa 4 watanni. By hanyar togiya - to 6.

Bayan kammala na dubawa ne wani daftarin aiki da aka aiko zuwa ga biyan haraji - An rubuta bayanai game da taron.

Dalilin da kan-site dubawa

Bari mu bincika abin da, a gaskiya, shi ne manufar da rahoto daga cikin taron. A daidai da n. 4 tbsp. 89 daga cikin Tax Code site dubawa kullum da aka shirya domin tabbatar da daidaitar lissafi da kuma biyan bashin da kamfanin na wasu haraji. A tanadi na Tax Code sauran filaye ga matakan da suka dace iya wajabta.

Mafi sau da yawa, Tarayyar Tax Service fara fita rajistan shiga, idan a cikin shakka daga wani tebur gaza kafa unequivocally cewa m executes umarni daidai da haraji dokokin na Rasha Federation, yayin da akwai tuhuma da cewa wasu shortcomings a cikin aikin nan. Site dubawa iya shirya domin cikakken jarrabawa na haraji da kuma lissafin kudi kafofin da sauran takardun, wanda aka kullum ba nazari a wani tebur duba.

Abin da yanke shawara za a iya sanya a kan gwajin sakamakon?

Da zarar haraji duba, daidaitacce Art. 89 daga cikin Tax Code an kammala - Tarayya Tax Service sufetocin za yi musamman harka, wanda ya nuna da sakamakon taron. The daftarin aiki za a iya gyarawa yanke shawarar kawo kamfanin to alhaki ga take hakkin haraji dokokin na Rasha Federation, ko da ƙi don gabatar a kan kamfanin da wani takunkumi.

A cikin farko case, sufetocin kamata a nuna a cikin yi na duk cikin yanayi na zargi, tare da tunani zuwa ga ainihin takardun. A source, embodying da sakamakon gwajin an kuma nuna matakan biyan haraji alhaki. Wannan na iya zama tarar da bugun fanareti.

Bi da bi, idan harka nuna shawarar da gwamnatin tarayya Tax Service sufetocin ba su dauki matakin a kan wani tabbatar da sha'anin, shi dole ne ma za a m da takamaiman yanayi. A yi dauke da takunkumi lokaci ya kamata a gyarawa a cikin wanda biyan haraji na iya roko da yanke shawarar da sufetocin da nufin hakan haraji tsarin.

Abinda ke ciki na a-site dubawa

Bari mu bincika abin da aka zahiri dubawa hanya - daidai da Art. 89 daga cikin Tax Code, abin da yake da abun ciki. Na farko, kamar yadda muka gani a sama, shugaban yankin tsarin FTS yanke shawarar da ya rike a game da wani kamfanin a-site dubawa. Wannan daftarin aiki ya kamata a rubuta:

- da sunan yankin tsarin Tarayya Tax Service.

- lambar da kwanan watan da daftarin aiki.

- sunan da audited kamfanin.

- ta INN.

- CAT.

- rahoto lokaci, wanda aka bari.

- haraji, da correctness na lissafi da kuma biyan bashin da abin da za a yi nazari da bincike.

- Name Tax Service Ma'aikata da hannu a cikin duba.

A yanke shawara dole ne a sanya hannu da shugaban Tarayya Tax Service. Sufetocin Tax Service isa zuwa karkarar da audited mahaluži, sun kafa wata dacewa daftarin aiki zuwa ga Daraktan kamfanin. Idan Tarayya Tax Service ma'aikata ba zai yarda da kansa, ko su ba za su iya tabbatar da su ainihi, da Manager zai sami dama ba su shigar da su a kamfanin ta ƙasa. Idan wani daftarin aiki nuna shawarar da gwamnatin tarayya Tax Service to duba duk dama, darektan kamfanin ta sa hannu certifies gaskiyar na sani da shi.

Idan kai na audited mahaluži ki yarda da damar sufetocin a cikin ƙasa na Tarayya Tax Service daga cikin abu, ko duk da cewa da haraji hukumomi duk takardun ne domin, da wakilan Tarayya Tax Service sa wannan mutum harka. Bisa ga wannan daftarin aiki, da shugaban Tarayya Tax Service iya sa'an nan tuntube da jami'an tsaro don magance matsalar samun damar zuwa karkarar da biyan haraji. Haka kuma, idan kamfanin bai ba da damar sufetocin su gudanar filin duba - Tax Service na da hakkin ya dauki yanke shawara a kan haraji keta a kan tushen da samuwa data.

duba Dates: nuances

Mataki na ashirin da 89 na Tax Code ƙunshi arziki a karkashin abin da duration na taron a tambaya, ya hada da lokacin da ainihin gaban da sufetocin a kamfanin gabatarwa. Duk da haka, wannan ba a lissafta lokaci tsakanin watsa biyan haraji ikirarin da bukatar samar da wani FTS takardun. Watau ranar farkon da a kan-site dubawa ne m da kwanan wata da ma'aikatan FTS dacewa kafofin daga biyan haraji.

The ayyuka na sufetocin

Bari mu bincika a cikin mafi daki-daki, abin da ayyuka Tarayya Tax Service sufetocin yanke idan wani filin rajistan shiga. A lokacin bayar da rahoton haraji da matakan, ta amfani da samuwa data a kan biyan haraji, da bayanai daga cikin takardun da kayan samuwa a gare su:

- nazarin samu bayanai game da kamfanin ta ayyukan.

- gane yiwu inconsistencies a cikin karatu takardun, magudi a cikin lissafin kudi da kuma na haraji.

- sanin mataki na rinjayar waɗannan lahani a kan biyan bashin da horo na kungiyar.

- idan ya cancanta, a fara counter cak - sauran kamfanoni da cewa suna da alaka da ayyukan da audited kamfanin.

- duba gabatarwa, m yankunan.

- sadarwa tare da mutanen aiki a cikin kamfanin, jawo m masana - manufar wani haƙiƙa kimantawa da audited kamfanin.

- sanin shaida tushe a kan gano take hakki na haraji dokokin na Rasha Federation.

- bashi bugu da žari haraji, sanin dalilan tarar da bugun fanareti.

- daidai rikodin gwajin sakamakon.

Wajibai na biyan haraji ta dubawa

Wasu daga cikin aikinsu na Tax Code tabbatar ga biyan haraji. Wadannan sun hada da: Tarayya Tax Service sufetocin suna bayar da takardun da ake bukata, da aiwatar da Tarayya Tax Service bukaci a kawar da take hakki na haraji dokokin. Idan kamfanin ba zai gudanar da wani dacewa aikinsu - shi yiwuwa a tare da m doka aqibar ta.

Tax dubawa da kuma kula da

Mataki na ashirin da 89 na Tax Code kafa kudi a da Tarayya Tax Service na da hakkin ya fara matakan karkashin shawara a cikin wadanda lokaci a wadda kamfanin ne da za'ayi a game da haraji monitoring. Togiya - tatsuniyoyinsu a cikinsa:

- mafita dubawa aka yi FTS mafi girma tsarin a matsayin hanyar na tsakaita aiki FTS sarari misali, wanda ke zaune a yanki.

- da hanya na haraji monitoring a game da biyan haraji za a kare farkon.

- kamfanin ya ki ya bi tare da wata muhawwara ra'ayi na Tarayya Tax Service.

- a biyan haraji su musulunta to Tarayya Tax Service na kwaskwarimar da yake da'awarsu, a cikin haraji adadin da cewa an rage a kwatanta da cewa a rubuce a baya rahoto daftarin aiki.

Dubawa rassan da ofisoshin wakilci

A hanya a tambaya, za a iya qaddamar ma a game da rassan da kuma wakilin ofishin kamfanin, idan yana da wani. A game da aiki na gwaninta. 89 daga cikin Tax Code kafa iyaka ga Tarayya Tax Service - sufetocin ba da dama mu duba cikin rassan da kuma ofisoshin wakilci na m 2 ko fiye sau a daya kuma guda biya a cikin wannan lokaci. Bugu da ari, FTS ba za a iya amfani da su da ya dace ziyarar mafi tsarin fiye da sau 2 a kowace shekara. rassan dubawa kwanan wata da kuma kamfanonin kada wuce 1 watan.

dakatar da gwajin

The matsayi n. 9 art. 89 daga cikin Tax Code ana gyarawa dokoki da mulkin hanya domin dakatar da matakan karkashin shawara. Saboda haka, shugaban Tarayya Tax Service na yankin ƙungiyoyin suna da hakkin su fara wani ɗan hutu don tabbatar idan:

- ake bukata don neman ƙarin takardun daga biyan haraji.

- wajibi ne a samu bayanai daga hukumomin gwamnati na} asashen waje - daidai da na kasa da kasa da yarjejeniyar da Rasha Federation.

- kana bukatar ka yi wani jarrabawa.

- akwai bukatar fassara takardun da aka bayar da auditee sufetocin, da Rasha harshe.

Dubawa dakatar karkashin wani raba domin na shugaban na yankin raka'a Tarayya Tax Service. Idan hanya a tambaya, qaddamar, sa'an nan da lokaci na kauda tashe Tarayya Tax Service da biyan haraji mataki dawo da gaskensu daga waɗanda kafofin cewa da farko nema da sufetocin.

A sake dubawa

A wasu lokuta, da FTS iya sake dubawa. A yanke shawarar gudanar da dole ne a dauke ta da iyaye tsarin Tarayya Tax Service a kan aiwatar da iko a kan aikin na Tarayya Tax Service na yankin naúrar, wanda gudanar da farko gwajin. A karkashin sake dubawa da FTS gane taron, wanda ya shafi sufetocin dubawa sashen na wannan haraji da aka bincika a lokacin baya ziyarar Tarayya Tax Service sufetocin a cikin kamfanin. Saboda haka, idan wani sabon ziyara zuwa Tarayya Tax Service sufetocin gane da suka faru, ba a samu a lokacin baya dubawa, cewa wani takunkumi a kan biyan haraji, kamar yadda mai mulkin, ba zoba. Retesting ke kula da arziki na para. 10 Art. 89 daga cikin Tax Code.

Abin da zai sa ganewa na take hakki na Tarayya Tax Service?

Idan Tarayya Tax sufetocin samu take hakki a kamfanin ta aiki, su za a buƙaci ka dauki dukkan matakan da doka ga shirin gaskiya kam gano facts. Wajibi ne a bi haraji yanke shawara ya shaida tushe.

Idan dole, Tarayyar Tax Service iya janye daga kamfanin ta takardu, wanda zai iya tabbatar da warwarewarsu - da biyan haraji bai sanya baya voye. Sufetocin Tax Service yana da hakkin ya bukaci daga audited kamfanin ta bayani ga facts samu, characterizing da ayyukan kamfanin. A wannan yanayin, wani request domin dole bayanai za a iya kafa a duka na baka da kuma rubuta form.

Idan biyan haraji ki yarda su hada kai na gaskiya da na Tarayya Tax Service, wannan na iya haifar da da cewa da dubawa fassara wannan ko da hadaddun tambaya ba a cikin ni'imar da kungiyar da ake audited. Idan dole, Tarayyar Tax Service sufetocin iya gudanar da wani video da tabbaci tsari, photographing karatu abubuwa da ya kasance a cikin m.

Facts game da tabbaci za a rubuta a raba yarjejeniya. A dacewa daftarin aiki sufeto za gyara kwanan wata da kuma wuri na aiwatar da wasu ayyuka, sunan Mahalarta dubawa wuraren audited kamfanin, da abun ciki na ayyuka za'ayi da sufetocin saukar da gaskiya a cikin tsari na dubawa na wurare. Hotuna da kuma bidiyo, idan wani, a haɗe zuwa minti.

counter rajistan shiga

Sama mu lura da cewa, tare da on-gizo - ko da sãshensa - za a iya qaddamar counter rajistan shiga. Its ainihi shi ne cewa Tarayya Tax Service buƙatun data game da aiki a cikin wasu kamfanoni alaka da audited kamfanin. Shi ne ya kamata a lura da cewa shi ke kula da sauran dokoki na Tax Code - daban-daban daga wadanda samu a Mataki na ashirin da 89 na Tax Code. Tax duba, classified a matsayin counter, musamman, ke kula da arziki na Art. 87 daga cikin Tax Code.

A taron a tambaya, za a iya aiwatar a 2 hanyoyi. Da fari dai, yankin rabo daga cikin Tarayya Tax Service iya da kansa tambayi ɓangare na uku takardun, wanda suna da alaka da audited kamfanin ta ayyukan. Abu na biyu, da sufetocin da hakkin ya yi mu'amala tare da abokan aiki a kan samun da zama dole bayanai - aika su buƙatun bukatar maida kuɗi kamfanonin, rubũta a cikin dacewa ƙasa, na wasu takardu.

Musamman fassarar dokokin cikin sharuddan haraji audits

Muhimmanci nuances na haraji dokar - fassarar da tattalinsu na Tax Code kuma ta karin dokoki. Mutane da yawa bincike fi son Art. 89 daga cikin Tax Code tare da comments, tun da wording dauke a cikin Code a cikin tsarki tsari, shi ne, wani lokacin ba a fili yiwu ya fassara wannan ko da kullum. A tanadi na Tax Code a dace format za a iya samu a kan da yawa thematic portals a kan hanyar sadarwa.

Mataki na ashirin da 89 na Tax Code tare da sharhin iya ƙunsar bayani na masana game: Hakika na mataki Tarayya Tax Service sufetocin da kuma masu biyan haraji a lokacin audits, bugu na aiwatar da wasu ayyuka daga cikin 'yan Tarayya Tax Service, kuma duba kamfanonin, kai kara a takaddama tsakanin FTS da kuma kungiyoyi. A dukkan lokuta, da bayanai nuna a cikin dacewa kafofin, iya zama da amfani ga harkokin kasuwanci.

Game da tattalinsu cewa yana dauke da labarin 89 na Tax Code: kai kara iya, kamar yadda a cikin yanayin da gwani sharhin, taimakawa ga bayani. Sai ya faru da cewa ra'ayi na masana a kan wasu ka'idojin da suka shafi na Tax Code dogara ne yafi a kan al'amarin dokar.

A lokuta inda abu. 89 daga cikin Tax Code tare da sharhin ƙunshi nassoshi fikihu - ba za mu iya magana game da lokuta daban-daban a kotu. Amma kwararru da yawa fi son su koma ga duk yanke shawara riƙi da Armed Forces ko cikin jakar kwai. Wannan ba batun daukaka kara. A wannan yanayin, Mataki na ashirin da 89 na Tax Code tare da sharhin za a iya kyan gani, a matsayin tushen abin da na taimaka a daidai fassarar da norms na Tax Code na dubawa kasuwanci wakilan.

Domin m kwararru na kasuwanci ne mai muhimmanci, ba shakka, su sami damar zuwa mafi halin yanzu version of Art. 89 daga cikin Tax Code. "Consultant" da sauran tunani da kuma shari'a da tsarin - mafi yiwuwa hanya mafi kyau da za a sanar a matsayin da ya dace da shari'a source for updates.

summary

Saboda haka, Federal Tax Service, bai samu da ake so sakamakon a kan gaskiyar da wani tebur duba m, zai iya fararwa da wani mafita. Shirya hanya ne yafi Mataki na ashirin da 89 na Tax Code. Site haraji duba, duk da haka, za a iya located in wani iko sauran norms na Tax Code, dokokin na tarayya, da kuma dokoki.

A lokacin bayar da rahoton ayyukan da sufetocin FTS aiki - domin sanin har zuwa abin da tabbatacciya calculates daidai da biya haraji. Don wannan karshen, Tarayyar Tax Service yana da ikon tafiyar da fadi da kewayon hanyoyin yarda da doka ta - gano takardun, dubawa na gabatarwa, hulda da ɓangare na uku da kungiyoyi da suke dacewa da ayyuka na audited kamfanin.

A wasu lokuta, da dakatar da aka bayar a kan shafin-proverki.Resheniya qaddamarwa na hanya a tambaya, kazalika da kafa wani ɗan hutu a bi yana daukan shugaban Tarayya Tax Service na yankin rarrabuwa. Ya kuma nada da sufetocin alhakin aiki.

A duba haraji hukumomi su bayyana matsayinsu - to tara da kamfanin ko, a akasin haka, ka yi ba tare da wani takunkumi a kan shi. Tare da nazarin ayyukan da wani musamman m, Tax Service iya fara wani counter-duba waɗanda ake dangantawa da ayyukan da audited mahaluži.

Great darajar domin bincike da kuma sauran m masana na Rasha kamfanonin ne fassarar norms na Tax Code - cikin sharuddan dubawa da kuma more. Don saya da zama dole ilmi a cikin wannan filin financiers koyo gwani sharhin da kuma jama'a bayani game da saurarenta a cikin tsarin na rigingimu tsakanin FTS da verifiable kamfanoni.