Imali Order: ukucazulula kwamabala. umyalelo wentlawulo Sample kunye namasimi. Indlela ukuzalisa endle ukuze yentlawulo 104?

Ukudluliselwa kumashishini kunye nemibutho kweentlawulo eyahlukeneyo ukuya ibhajethi kufuneka wenziwe nokusetyenziswa kwemiyalelo intlawulo okhethekileyo. Sebenza kunye nabo kufuneka bathathe indawo ngokungqinelana nomthetho Russian. Ngomhla ucingisisa ngoko Iifomu kufuneka ukwenza amatyala? Ziintoni iimpawu wokugcwalisa amaxwebhu afanelekileyo?

Yintoni uhlobo kwemiyalelo yentlawulo ukusebenzisa?

Ukungqinelana nomthetho we-Russian Federation imithetho yokuzalisa ukuze yentlawulo amasimi kufuneka ingqalelo kwimeko yomsebenzi ngefomu evunywe yi-Regulation №383-P ye-Bank of Russia ethe yamkelwa 19.06.2012 ngonyaka. Ukugcwalisa uxwebhu ekuthethwa ngazo zinakho ukuqhutywa ngu mveliso, ngokukodwa, kuba ukutshintshwa irhafu mali karhulumente. Makhe sifunde, ngoko, inkqubo lokuzalisa amasimi umyalelo wentlawulo ukuba "inkqubo yentlawulo" ithunyelwe FTS.

Fields 22 no 60

Sebenza kunye uxwebhu ekuthethwa iqala ugcwalisa amasimi ezichonga Mhlawuli. Phakathi kwabo - Golf №60. Kuyinto fixed VAT werhafu. Ukuba ukuze yentlawulo ukugcwalisa IP, ngoko ke inani olungqamelanayo kwi-digit 12 bakhe. Balalisa yokuqala neyesibini lixabiso samanani akufunekanga zimelwe amaqanda.

Kusenokwenzeka ukuba kuqatshelwe ukuba xa ubalula inani VAT kwintlawulo akuyomfuneko ukubonisa isazisi esisodwa kwentlawulo, ezisisigxina kwicandelo 22 Ibhalwe kuphela xa irhafu idluliselwa kwibhajethi isicelo Federal Tax Service. отражать в документе необязательно. Ngoko ke, ukuba kubonisiwe UIN yentlawulo ngoko inn ibonisa uxwebhu ekhethiwe.

Fields 8 no-44

Phakathi emasimini ezichonga umhlawuli - 8 no 44. Ukuba kunjalo - entrepreneur, intsimi lokuqala ubonisa igama layo kunye nedilesi. Xa Utyikityo yesibini werhafu.

endle 101

Intsimi elandelayo, nto leyo ubhala data kwi umhlawuli - 101. Oku wabonakalisa isimo sakhe - ngokungqinelana kunye nodidi ngokomthetho. Umzekelo, ukuba umyalelo intlawulo uzalisa i ngusomashishini, uye wabeka phantsi efanelekileyo ikhowudi entsimini 09, xa kufikwa kwintlawulo yerhafu kuhlahlo lwabiwo-mali. Noko ke, ukuba idluliselwe irhafu yengeniso ukuba abaqeshwa ngemivuzo, ngoko ke ubume 02 lubonakala kule nkalo.

endle 102

Xa endle 102 lo usomashishini kufuneka ancamathisele inani 0. Oku kungenxa yokuba ukuba itshekhpoyinti fixed into yabelwa kuphela amaqela asemthethweni.

Fields 6 no 7

Iqela elilandelayo amasimi - ezo ezibonisa data yentlawulo. Ukuba sicinga inkcazelo asendle odolo ezikolweni nokuhlawulwa kwazo, ungabona ukuba endle №6 isixa serhafu esisigxina ngamazwi, entsimini №7 - amanani. Iirekhodi esihambelanayo zenziwa kunye oonobumba ngaphandle izifinyezo, ezifana "engange ayi-amabini amawaka."

Kwimeko ukuba ngokwemigaqo izibalo lokuqala isixa okuvakaliswa idenariyo, inani ngonxibelelwano uzakufakwa kulawulo ulandelayo: ukuba isixa elingaphantsi kwama-50 eesenti, iya elirhangqiweyo engange lwangoku, ukuba ngakumbi - ukuya elilandelayo. Umzekelo, ukuba ubalo lokuqala ibonisa 32 000 engange-20 kopecks yerhafu ehlawulwa inani ukuze yentlawulo-32 000 engange. Ukuba 32 000 engange pre-70 kopecks, uxwebhu ibonisa isixa eyahlukileyo - 32 001 engange.

endle 12

Kwi-12 wayiqaphela akhawunti umbhaleli yebhanki inombolo kwiziko zemali, apho iziko kwezoqoqosho avule akhawunti, kwaye apho ukwenza iintlawulo. Kubalulekile ukuba wenze impazamo kuyo, kungenjalo kukho amathuba bentengiselwano engachanekanga.

Fields 18 no-21

Ngokufundisisa apho amanye amasimi zizaliswe ukuze yentlawulo, qiniseka ukuba banikele ingqalelo xa kuzaliswa echanekileyo kwiinkalo 18 no 21. Xa inani yokuqala ikhowudi esiqingqiweyo se-adyumenti. Ukuba lo umyalelo intlawulo, wandula ke wayiphakamisa ikhowudi 01. intsimi ibalulekileyo - 21, nto leyo ibonisa ephambili kweentlawulo. Kwi-akhawunti jikelele ukubeka lekhowudi 5. Nakuba kunjalo, ukuba irhafu ihlawulwa xa ngesicelo Federal Tax Service, kufuneka ufake inombolo 3.

Field 104: bokuqonda

iindleko ngenyameko kakhulu ugcwalise le entsimini ukuze yentlawulo 104. Cinga bokuqonda ukusebenza naye ngakumbi.

Entsimini ukuze yentlawulo 104 ikhankanya ikhowudi yokuhlelwa mali yokuhlawula okanye CSC. It iqulathe lemivo-20, kwaye intlawulo nganye-lwabiwo ikhodi entsha.

Kwenzeka ntoni xa uxwebhu abonisa indlela engeyiyo CSC? Ngokwecandelo ukuqatshelwa ityala berhafu ukuba ukudluliselwa kwangethuba iintlawulo mali kwi intlawulo kufuneka, ngaphezu kwabo bonke, le ngcaciso ilandelayo:

- inani ingxelo kaNondyebo Federal;

- iinkcukacha ngemali, leyo ke umamkeli lwentlawulo.

Ngoko ke, ukuba intsimi ukuze yentlawulo 104 uphendulwe ngokungachanekanga, phantsi kwelungiselelo elithi wathi kuya kubakho kuxwebhu lolwazi yibhanki, i-FTS akanalungelo ukubhala ngusomashishini entle.

Noko ke, CSC - inani egqiba njengomncedisi ngokuyintloko ukwenza iintlawulo. Oko kukuthi, ukuba intsimi ukuze yentlawulo-104 aya kuba ezingachanekanga, ngoko amathuba ephezulu intlawulo kungaboniswanga kwiirekhodi FTS ukuze liability yomrhafi uthathwa kubulawa ngokupheleleyo. Kodwa ke, umgaqo, le meko apho amagunya irhafu nangoku ukwamkela intlawulo. Ngoko ke, ngaphambi kokuthatha naliphi na inyathelo, iyavakala ukuphumeza kuluxolelaniso izibalo yerhafu Federal Tax Service.

Ukuba kuvela ukuba intlawulo asizange kwamkelwa liSebe Federal Tax Service, usomashishini osakhasayo kufuneka acacise, okanye babuye, yaye emva koko - ukuba ukudlulisela kurhulumente kwakhona. Oku kuxhomekeke ikakhulu kwinqanaba apho mali wamkelwa intlawulo. Ukuba - enye ngokufanayo, umzekelo, federal, kwanele ukuba ukubhala isicelo Federal yerhafu Service kwifomu emiselweyo, leyo ukunika iinkcukacha malunga intlawulo. Ukuba intlawulo yathunyelwa kwinqanaba eyahlukileyo lwabiwo-mali, kuya kufuneka ukuba babuyele kulo, uze udwelise kwiinkcukacha ezichanekileyo.

Ngaloo ndlela, intsimi ka-104 ukuze yentlawulo - into ezifunekayo ebalulekileyo ngokwemigaqo yokusebenza noxanduva umrhafi ukuba le mali. Ukuba ikhankanyiwe ngokungachanekanga, kusenokuba ukuba bachithe iimpazamo ixesha ukulungisa. Umngeni - ukuzalisa indlela endle 104 ukuze yentlawulo ichanekile, kuxhomekeke ikakhulu ingaba kukho iyafumaneka CSC ezichanekileyo werhafu yakhe.

Ngokuqhelekileyo, i-CSC oluninzi lwangoku ebhalwe IMbasa Russian Finance Ministry №65n esamkelwa ngoJulayi 1, 2013. Lo mmiselo ohleliweyo rhoqo, nokuba naluphi na utshintsho CSC, utshintsho ahambelanayo babhalisa №65n Order.

endle 105

Ukufunda fill ezithile nezinye iinkcukacha odolo zentlawulo. Ngenxa yoko, endle 105 ubonisa ikhowudi OKTMO. Ibonisa ukuba umasipala ukuba ahlawule irhafu. Izakufunyanwa kwindawo Nations ekhethekileyo Kulungile 033-2013. OKTMO ubude kwezinombolo 8-11. Ukuba OKTMO, echazwe yi usomashishini osakhasayo iqulathe 8, ngoko isibuzi amaqanda ukuba ubude bayo ngoonobumba 11 ingafuneki.

Kusenokwenzeka ukuba kuqatshelwe ukuba OKTMO oluchanekileyo zifumaneka kwiwebhusayithi kwenkonzo yerhafu. Ukuze wenze oku, kufuneka ukukhuphela kwisiza FNS emva - ukukhetha icandelo "E-Iinkonzo", uze - nqakraza "Learn OKTMO". Emva koko kufuneka ukhankanye mmandla kunye nomasipala - inkonzo ngokususela kwidatha wangena uya kumisela OKTMO, apho kuya kufuneka ukuba ilungiswe endle 105.

endle 106

izixhaso Okulandelayo zindleko - intsimi 106. Jikelele, ikhowudi lugxunyekwe zD. Kodwa xa intlawulo yenziwe ngokungqinelana ummiselo Federal Tax Service, ikhowudi imidlalo ezisisigxina.

endle 107

Enye kuyimfuneko ebalulekileyo equlathe ukuze nentlawulo ibe (amasimi zokucazulula lukwaquka oko) ubhalwe endle 107. Le ixesha werhafu. Umzekelo, ukuba irhafu luhlawulelwe kwisiqingatha 1 ka-2016, emva koko ufake ikhowudi KV.02.2016. Ngenye indlela, isibonisi ahambelana kufuneka luqulathe ezingu-10. Eyokuqala 2 ixesha kwirhafu - MS nokuba yinyanga, nokuba HF ikota, isiqingatha okanye ngwenya, unyaka okanye HD. Emva koko ke beka ngongoma - uphawu lwesithathu emva inani elithile enyangeni leyo, ikota, iinyanga ezintandathu - ziyangqinelana amanqaku 4 no-5. Oku kulandelwa 6 imizuzu uphawu nto imelwe ngenqaku. Ukususela iimpawu-7 ukuya kwi-10 zibonisa kunyaka apho kwenziwa ukudluliselwa werhafu.

endle 108

Eli endle inombolo intlawulo kulungisiwe. Ngokubanzi, apho kuya kugxunyekwa 0. Ke ukuba irhafu ihlawulwe yi isicelo Federal weRhafu Service, ibhokisi efanelekileyo kufuneka ibonise inani yoxwebhu, njengoko apho intlawulo yerhafu kufuneka batshintshele mali federal.

endle 109

Oku kuyimfuneko kuba kuyimfuneko ukubeka phantsi komhla xwebhu. Noko ke, loo nto singazaliswa kuphela xa loo yerhafu idluliselwe kwi-mali ngokusekelwe imbuyekezo yerhafu. Ukongeza, berhafu titsh ukuhlela kwangaphambili kufuneka ilungiswe entsimini phantsi ingqalelo 0. Ukuba irhafu idluliselwa yi isibhengezo, ungakhankanya umhla amaxwebhu afanelekileyo kwi-Federal Tax Service.

endle 110

Olu endle kuxwebhu yentlawulo ngokuqhelekileyo awuzali. Kusenokwenzeka ukuba kuqatshelwe ukuba yangaphambili omisiweyo neepropu ezichaphazelekayo uhlobo intlawulo ethile - umzekelo, imelwe izohlwayo okanye umdla. Kodwa ngoku ukuze yentlawulo - okotshiweyo kwamasimi akhe equlethwe kwimiqathango ezahlukeneyo, iyakuqinisekisa oko akuthethi ukuba iqulathe iinkcukacha ezifanelekileyo.

endle 24

izixhaso elandelayo xwebhu - ngenjongo intlawulo. Wabonisa entsimini 24. Apha ungakhankanya ukuba intlawulo irhafu ixesha elithile phakathi sikhokelo nkqubo zobalo.

Yintoni na uxwebhu olupheleleyo ngokususela edwelisa irhafu kurhulumente? umyalelo wentlawulo Sample kunye namasimi - kulo mfanekiso ungezantsi.

Kakade ke, ukuba injongo intlawulo - ngenye indlela, yaye oko kuya kukhangela eyahlukileyo. Kodwa ke, kunjalo, nayiphi na isampuli yocwangco yentlawulo emasimini kuya kufuneka ukuba lubhalwe zii- ngokusekelwe ifomu, ezivunywe yi-Bank of Russia №383-P yomhla 19.06.2012 ngonyaka.

isishwankathelo

Ngoko ke, siye ingqalelo kwizinto ezichaphazela yokuzalisa platezhek - umzekelo uxwebhu ezibonelelwa werhafu ebhankini kwi ukutshintshwa kwe rhafu kwi Federal Tax Service. Zonke emasimini - 104 110 ukuze yentlawulo - egcwele, usebenzisa ifomu evunywe yi-Bank of Russia. Umxholo yazo ixhomekeka kuhlobo ukubala, kwakunye nobume be-Mhlawuli.

Olu xwebhu kufuneka ngokuchanekileyo ibonisa data kuwo ngqo ukuba intlawulo, ngumamkeli wawo, ngokunjalo ngetyala kunye namaziko ezemali, abandinyelise ngawo ukuhlawulwa kwemali.

ingqalelo ekhethekileyo kufuneka inikwe ngokugcwalisa neepropu 104, nto leyo ibonisa ukuba CSC ukwenzela intlawulo. Ukuba ayilunganga, igunya, kwengeniso mali solawulo, ukuze lingaveli obhaliso zabo enyanisweni ukusebenza oluchanekileyo isibophelelo efanelekileyo werhafu.

Ukuba CSC engalunganga kusenokufuneka ukuphinda intlawulo ebonisa iinkcukacha oyinyaniso. Kwezinye iimeko, kusenokuba yimfuneko kunye nomlawuli irhafu malunga nokucacisa lentlawulo-mali.