Yintoni a division eyahlukileyo? Ukubhaliswa kunye nokupheliswa iyunithi lombutho eyahlukileyo

Nowakwakho ulwahlulo noshowo - ummeli kwishishini okanye isebe, kwindawo apho ezikhandelwa umsebenzi ubuncinane omnye isithuba kwenyanga ngaphezulu kwe-1. Kuya kuqwalaselwa ufundile, kungakhathaliseki nokuba ulwazi ngaye ekusekweni kunye namanye amaxwebhu zeziko yolawulo kuboniswe kwaye umthamo amagunya ngawo sinikezwe. Esi sikhundla bunikwa kwimizobo. 11, n. 2, NC.

Okukodwa emsebenzini

I-NC ayikho njengengcaciso. Noko ke, kule TC. Umsebenzi yindawo apho umqeshwa kufuneka beze ukwenza imisebenzi yabo, kwaye ezilawulwa ngqo okanye ngqo ngumqeshi. Le nkcazo iqulethwe Art. 209 of the Code Yabasebenzi. Kwiminyaka yakutshanje zithandwa kakhulu ofisi "yenyani". Oku kubhekisela umsebenzi elikude iingcali ekhaya. Flats kunye nepropati umqeshwa engekho phantsi kolawulo lomqeshi. Kule meko, kule meko, ifenishala kwi regulatory ngcamango ayakhekanga. Ngako oko, i-ofisi okude aziyi kuqwalaselwa iziqephu eyahlukileyo.

Ukongeza, emsebenzini kufuneka eyenziwe kwishishini. Umzekelo, umbutho ukuze wayikrazula isithuba okanye ukuthenga kuyo impahla. Ukuba inkampani uthumela umsebenzi wayo kwenye ngokuqinileyo ngenyanga elide ngaphezu kokuba, kwaye nasemsebenzini kudala iziko ukwamkelwa, apha kakhulu ukuba sithetha ekudalweni kwicandelo eyahlukileyo thina. Kulo mzekelo, i ingcali kuya kuthatyathwa ithunyelwe zobuciko. 166 TC. Enye imeko ebalulekileyo kukuxhobisa emsebenzini. Oku kuthetha ukuba kufuneka axhotyiswe ngokufanelekileyo imisebenzi kwelungu lomsebenzi.

yodwa indawo

Olu phawu isitshixo sesibini kwisebe okanye kwi-ofisi ummeli. Ingcaciso bohlukaniswe indawo Okungekhoyo kwakhona kule Code Tax. Phakathi intsingiselo ubungqina bubonisa ukuba sithetha omnye iindawo idilesi yesebe / ofisi. Kufuneka ezahlukeneyo ukusuka kwindawo yombutho eziphambili kubonisiwe kumaxwebhu PPF. In Art. 11, n. 2, NK lowu idilesi indawo kwicandelo eyahlukileyo yindawo apho indawo inqununu soshishino sele olusebenza iofisi yesebe / ummeli.

ngezigaba

Ngokutsho GC unit eyahlukileyo ukuze kuyilwa njengesebe okanye umelo. Ingcaciso ye yokugqibela zinikwe Art. 55, Zithi 1, HA. Xa imbonakaliso rate - yinto icandelo elahlukileyo kumbutho osemthethweni lisebenza iimfuno amashishini eziphambili kwaye ikhusela. Ukumiselwa kwesebe thile ngokubanzi. Ziye ke kuthathwa ukuba iyunithi eyodwa iqhele ngaphandle kwindawo engundoqo ye nkampani yenza yonke imisebenzi yayo okanye kuphela abanye babo, kubandakanywa ezo zinxulumene umelo.

into ebaluleke

Ukudala ukwahlulwa eyahlukileyo sisigqibo intlanganiso jikelele. Ekuhambeni ingxoxo yakhe kwimiba engundoqo enxulumene nemisebenzi kwisebe okanye kwi-ofisi ummeli. Emva kokuba isigqibo umyalelo ukhutshwe. division Ndahluleleni unokuthi, kodwa akufuneki ukuba abe yinkokeli. Nangona kunjalo, ulwazi malunga kwisebe okanye ofisi ummeli ziya kuboniswa amaxwebhu ongumsunguli ishishini engundoqo. Esi sibonelelo iqulethwe Art. 55, n. 3, HA. Bhalisa ukwahlulwa eyahlukileyo ikhutshwa phandle ngokuthumela kwiqumrhu eligunyazisiweyo iinkcukacha ezifanelekileyo. wangena Data kungena Emanyeneyo. Ukusuka kule ndawo kwisebe okanye kwi-ofisi ummeli ziya kuqwalaselwa ufundile. Kufuneka kuqatshelwe ukuba iiyunithi eyahlukileyo bengengabo amaqumrhu asemthethweni kwaye bengenzi njengezifundo ze ngobuhlobo. Kodwa, ke bakwanoxanduva ethile. Ngokukodwa, ngokungqinelana ne Art. Kufuneka 19 NK division eyahlukileyo Imali irhafu.

Isicelo sokubhaliswa

Ukuvula icandelo eyahlukileyo ifuna ukungenisa amaxwebhu ukuya FTS igunya indawo. Umbutho ephambili ekwenzeni imisebenzi ngokusebenzisa isebe okanye ummeli iofisi unyanzelekile ukuba afake isicelo sokubhaliswa kwinyanga 1. lo mhla. Bhalisa ukwahlulwa eyahlukileyo oluqhutywa emzimbeni i-Federal Tax Service, sise emsebenzini wakhe endaweni yeshishini engundoqo. Kukho iimeko xa ofisi (okanye yesebe) wadala, kodwa umsebenzi ngalo akukho kuqhutywa. Ngokutsho komthetho ukuze abhaliswe kule meko ayikho imfuneko. Noko ke, ukuba emva kweenyanga-2, umzekelo, indawo inqununu ishishini kuya kuqalisa ukusebenza nge hlulo eyahlukileyo, oko kuvela umsebenzi isicelo kwiqumrhu lwengingqi Federal Tax Service. Kodwa ke kule meko bekuya kuba kukwaphula mihla. Kule meko, oko Kukhethwa nokubeka kwirekhodi kwinyanga 1 ukususela kumhla yokuvulwa yunithi, kungakhathaliseki nokuba ngaba umsebenzi lowo wenziwe ngawo. Ukuba i-ofisi / sebe kwakheka kwi kummandla kamasipala apho indawo oyintloko yoshishino ise umzimba lwengingqi Federal Tax Service wakhonza isaziso ngendlela emiselwe Art. 23, n. 3, NC.

ifuthe

Ukuziqhelisa, inkampani unako ukwenza amasebe ezimbalwa okanye ofisi ummeli kummandla kummandla eMoscow, kodwa kwiindawo eziphantsi kolawulo abasemagunyeni zokusuphavayiza ezahlukeneyo. Kulo mzekelo, ingxelo kwi-akhawunti avunyelwe ukuba sihlolwe kwi indawo enye amaqela ezahlukeneyo ngokukhetha i-ofisi eyintloko. Esi sikhundla Iqinisekile kwimizobo. 83, n. 4 TC. indawo Principal yoshishino uya kwazisa ngokubhaliweyo ezifunda Federal weRhafu Service of umzimba ukuba iye olukhethiweyo. Ngako oko, le isibhengezo yi lwahlulo eyahlukileyo iya kukunika uhlolo.

Umthwalo NK

Le Code kukho imigangatho emibini enxulumene nemveliso yobhaliso Mani. In Art. 116 of the Code Tax libonelela isohlwayo ephula kwekota, ekufuneka isetyenziswe. ukubaluleka kwalo 5 amawaka. Hlikihla., ke ukuba ixesha lilibaziseka ngenyanga kwiinyanga ngaphezu kwama-3., koko 10 amawaka. Hlikihla. In Art. 117 Tax Code abewumisile uxanduva ukuphunyezwa bengenayo ntle ebhalisiweyo. Umoni kulo mzekelo kusongela isohlwayo wolawulo-mali ka-10% yenzuzo, kodwa hayi ngaphantsi kwe-20 amawaka. Hlikihla. Ukuba umsebenzi ngaphandle kokuba abhaliswe lwaqhutywa ngaphezu kweenyanga ezi-3., Isohlwayo kabini (20% yengeniso, kodwa hayi ngaphantsi kwe-40 amawaka. Hlikihla.).

Irhafu Yengeniso ukwahlukana eyahlukileyo

Imithetho ngegalelo layo ichazwa Art. 288 NC. Irhafu bazahlule ukwahlukana and advances kwinxalenye kuhlawulwa okukholekileyo Fed. imali udwelisa akukho ukuhanjiswa kwamasebe / ummeli kwi ndawo ndawo lweshishini engundoqo. Lo mthetho imiselwe ku n. 1 inqaku ngasentla. Amaxabiso icala phezu ngokweebhajethi zengingqi zabelwa phakathi kwamasebe / ofisi kunye ofisi eyintloko. Iintlawulo ezenziweyo kwidilesi iphi na indawo inqununu yoshishino neyantlukwano nganye eyahlukileyo. I inzuzo efunyanwa lisebe / ofisi kuchaphazela yesinyanzelo ezibanjwayo lonikezelo ratio.

kwisebe elijongene

Ukuba inkampani amaqela eziliqela ngaphakathi kummandla enye, oko khetha ukuze ubume uxanduva kwaye ngalo ukuphumeza iminikelo kunyanzelekile ukuba le mali. Isixa intlawulo kulo mzekelo iya kubalwa ngokungqinelana isabelo semali njengoko kumiselwe yi nezikhombisi isambuku amasebe / ofisi. Lo mthetho ubonelela qh. 2 tbsp. 288 NC. Malunga koko, hlobo luni kwicandelo eyahlukileyo ukhethiwe njengoko iingxelo-ofisi eyintloko onoxanduva imizimba Federal Tax Service of indawo ofisi enye / amasebe. Izaziso bathunyelwa, kwaye xa utshintshe umyalelo kweentlawulo iminikelo, inani ofisi zokusebenza nezinye iimeko ezichaphazela inzaliseko izibophelelo kurhulumente.

Indawo Subdivision indawo

Okwangoku, ukwanda onjalo yinto nje idilesi ngokusemthethweni. Noko ke, abaninzi kuthetha ngawo indawo kanye ekuyo lo mbutho. Ngelo xesha, kuya kumiselwa xa kubhaliswayo karhulumente. Yena, ke, ingqamana indawo umsebenzi umzimba esisigxina esilawulayo umntu sinikezwe namandla ezifanelekileyo. Esi sikhundla bunikwa kwimizobo. 54, n. 2, SC. Ulwazi malunga indawo kwindawo esilawulayo elikhankanyiweyo kumaxwebhu okuqala.

Ukongeza, usebenzisa ingqiqo ezifana nedilesi elililo. Sibopha kwindawo intlangano esebenza. Abanye nabahloli indawo mali yesiko kwidilesi ngqo kwiyunithi eqhiwukileyo, kwaye yomthetho - kwinkampani enkulu. Ngokutsho kweengcali, le ndlela olungachanekanga. Yinxenye eyahlukileyo kwindawo yokuqala kufuneka ngokwendawo ndahlula kwi-ofisi eyintloko, yaye ingcaciso kufuneka iqulathwe amaxwebhu okuqala. Ukuba umbutho sele idilesi eyahlukileyo kulowo echazwe kwi ezingummiselo, kodwa ulwazi malunga nayo zilahlekile, ngoko ke asikwazi agqalwe ngokwearhente okanye isebe.

Ukuvala ukwahlukana eyahlukileyo

Phezu ukutshona lisebe / iqumrhu ummeli eyintloko kulindeleke ukuba benze utshintsho amaxwebhu abakhoyo. Ukususwa kwirejista kwi Federal Tax Service uhlolo ziya kwenziwa ngokuthi kususelwe iinkcukacha kwirejista. Ukuze wenze oku, uzalise iFom C-02.03.09 waza wathumela kwigunya zokusuphavayiza efanelekileyo. Ukuvalwa division eyahlukileyo kunye nokususwa kwirejista kunye FSS ne FIU. isaziso afanelekileyo kufuneka zithunyelwe ingaphelanga inyanga enye ukususela kumhla isigqibo ndithengise.

iimeko ezizodwa

Kuyimfuneko ukuba ukuthatha ingqalelo inkqubo apho isebenza ukwahlukana eyahlukileyo. Ukulingana, umzekelo, awukwazi kuthwalwa ngaphandle, i-akhawunti yangoku kunye nabaqeshwa - ndingekho. Kulo mzekelo, ngokufanelekileyo,-ofisi / yesebe akabhaliswanga kwi FSS kunye RPF. Lezempilo, Noko ke, kwenye ileta ecacisayo lugxininisa ukuba ishishini engundoqo linyanzelekile ukuba ukwazisa amasebe lwengingqi imali kwindawo yayo phezu Ukuphelisa zonke iiyunithi, kungakhathaliseki ukuba yena-akhawunti ukutshekisha, ulungelelwano eyahlukileyo ethe ngakwicala labasebenzi kunye nabanye abantu. Ngaloo ndlela, izaziso zithunyelwe kakade. Ukuba icandelo eyahlukileyo Ltd. wahlangulwa ngenxa mali, iziko engundoqo iya:

1. Le FSS kunye RPF phezu Ukuphelisa umyalezo. Yenziwe kulo naluphi na uhlobo.
2. I FIU kwisebe accounting:

• Ingxelo nokucinywa kwishishini kwindawo kwesebe / ofisi kwisebe lwengingqi mali;
• ikopi isigqibo Ukuphelisa Mani.

Emva kokufumana ezi maxwebhu RPF iya isiba isebe eliphendulayo zingadlulanga iintsuku ezintlanu.

Iimpawu Unikezelo

Xa isigqibo ekuvalweni isebe / ummeli shinyi documentation ixesha ngoku kwaye oluzayo Yokuhlola kwindawo ofisi eyintloko. Isihloko page of kwisibhengezo kumnombo indawo isitampu ikhowudi 223. Xa phezulu kwindawo ukutshekisha kwindawo, eyabelwe kwishishini kwindawo kwesebe uyathinjwa / ummeli. Icandelo №1 igxunyekwe OKATO ikhowudi le lali, kummandla apho imisebenzi kunye irhafu ezihlawulwa kwicandelo eyahlukileyo.

Ukugxothwa kwabasebenzi Subdivision, ibekwe kwenye indawo

Ukupheliswa kwezivumelwano zengqesho kwi-nkqubo omiselwe ukuba ibiya mbutho (Art. 81, isitanza. 1 TC). Ukususela kwelanga kufuneka ucacise ukuba ezinye iindawo ezaziwayo Territories ngaphandle ilali. Imithetho ifuna ukuba inkampani lweshishini le abasebenzi kwaziswa ungadlulanga owe kweenyanga-2. avalwe ngoko nangoko le mvumelwano. Isaziso iya kubhalwa phantsi kwaye wanikwa ukuba baziqhelanise umqeshwa ngamnye nxamnye utyikityo.

Ukongeza, lo umyalelo xa eyeka kobudlelwano emsebenzini. It yenziwe f. T-8 okanye ifomu ukuba inkampani iye yasungula ngokuzimeleyo. Ngenxa umyalelo yomqeshwa ngamnye yamhlangabeza phantsi womzobo. Kunyanzelekile ukuba ibhalwe phantsi ikhadi irekhodi zengqesho kunye nabasebenzi zobuqu. Ngelo xesha ibonisa ukuba kubhekiswa Art. 81 TC. irekhodi Umsebenzi umsebenzi ufumana ngomhla wokupheliswa yesivumelwano. Kulo mzekelo, imiqondiso umqeshwa encwadini-ukugcinwa kunye nekhadi zobuqu. Lo mthetho unyanzelisa umqeshi ukuze kuphunyezwe yokuhlala epheleleyo kunye nabasebenzi, kuquka intlawulo yokuqhawula inkonzo. Ubukhulu balo babulingana umvuzo ngenyanga nganye. Umrholo luhlawulelwe iinyanga ezi-2.

Ukupheliswa kwesivumelwano kunye Subdivision umsebenzi ibekwe kwindawo enye kwishishini main

Phezu ukutshona abasebenzi ofisi / yesebe ummeli abagxothiweyo kule ngokwendlela ebonelelweyo komsebenzi. Kulo mzekelo, umqeshi kufuneka:

1. Phendulela imfuno izenzo zabo,, izizathu yezoqoqosho lombutho zobugcisa.
2. Job isithembiso ngenxa yemfundo yakhe njengomntu oqeqeshiweyo kunye nempilo. Umqeshwa kufuneka kufundiswa zonke ummi ekhoyo kunye efanelekileyo kufuneka imisebenzi ngaphakathi ndawo. Ukuba isivumelwano sengqesho okanye ngokuhlanganyela sicacisa umqeshi yazisa abasebenzi malunga nokufumaneka ngaphandle ummandla apho OP inxeba. Ukuba ezi mfuno umqeshwa unelungelo lokufuna ukuba abuyiswe.
3. Uhambelane neemfuno Art. 179 TC. Ekunciphiseni kwintlangano kwindawo yokuqala ke abaqeshwa, abo banamanqanaba emfundo ephakamileyo, kwakunye nabo abaphika akuvumelekanga. Le yokugqibela, umzekelo, kuquka abasetyhini abakhulelweyo.

Abasebenzi, nto leyo eya angasiphelisa isivumelwano ziya kwaziswa ungadlulanga owe ngaphezu kwiinyanga ezi-2 phambi komhla ekugxothweni. Le nkqubo wenziwe inxaxheba imbopheleleko yenu umzimba zemanyano zabasebenzi kubasebenzi. Xa kunokuthi kubekho impikiswano zabameli umqeshi kunye nabaqeshwa angenza isicelo kwi-Labour UMhloli.

NGOBUCHULE

Ngokutsho imithetho jikelele kwinkampani kudlula i data FTS uhlolo kwimivuzo abantu bendalo, bakhonze arhente zerhafu. Iinkcukacha zibonelelwa ekupheleni kwexesha ngethuba apho ukubala kunye nentlawulo, ungadlulanga owe-Aprili 1. Ukuba icandelo elahlukileyo ahlala phakathi enyakeni, lo umyalelo ezenzo, njengoko kuchaziwe kule leta FTS inani KE-4-3 / 4817 ukusuka 28.03.2011 Ulwazi malunga nengeniso kwabemi, ngubani na abasebenzi ofisi ummeli / amasebe, lunikiwe ukuhlolwa oko Federal Tax Service of accounting MA, ku edwelisa irhafu yengeniso. Ukuba unit eyeka ukusebenza phakathi konyaka, ulwazi idluliselwe kwixesha lokunika ingxelo yokugqibela. Njengoko imi ixesha ukususela ekuqaleni konyaka de kube sekupheleni yimali.

Ukususwa kwirejista kwi Federal UMhloli Service Tax

Umbutho, bagqume iyunithi eyahlukileyo linyanzelekile ukuba ukwazisa igunya abaziisuphavayiza endaweni indawo yayo. Oku kufuneka kwenziwe kwisithuba seentsuku ezintathu ukususela kumhla wokuvunywa ngesigqibo yimali. Nika isaziso ngeendlela ezahlukahlukeneyo. Ngokomzekelo, umphathi unokunika isaziso uhlolo buqu okanye uthumele ummeli. Umthetho uvumela ukuba hambisa uxwebhu ngeposi ebhalisiweyo, kwakunye majelo ulwazi. Kwimeko yokugqibela, isaziso kufuneka ziqinisekiswe eyomeleziweyo usayino lwedijithali umlawuli wenkampani okanye igosa elinegunya. Emva kokufumana nabahloli kwisithuba seentsuku ezilishumi kuthatha irejista Mani. Igunya lolawulo uya kuthumela isaziso lombutho elifanelekileyo. Kufuneka kukhunjulwe ukuba malunga nkampani kwenziwa uphicotho entsimini, ngoko indawo iyunithi, oko kuya ayisuseki kwirejista phambi kokuba eyigqibile.

ukwengeza

Ukuba lokwaphula ixesha isaziso, nabahloli phezu Ukuphelisa zoshishino eziphambili kwisahlulo eyahlukileyo usenokubekw 'ityala. It simisiwe Art. 126, n. 1, NC. Ukongeza, kwaye ibonelela isohlwayo yolawulo entlokweni mbutho. Kuchazwa kwi Art. 15.6 kweKhowudi. Ngoko xa becwangcisa inkqubo yale kubalulekile ukuthobela yonke imiqathango emiselwe ngumthetho.