Article 89 Tax Code. audit intela Site

Ngokuhambisana nomthetho isiRashiya, abahloli Federal Tax Service unelungelo ukuqalisa maqondana nezinkampani on-site ukuhlolwa. Lemisebenti zidinga ucwaningo enabile imisebenzi yenkampani ukuqinisekisa ukuhambisana nemithetho yentela ye Russian Federation. Yiziphi yemithetho elawula ukuziphatha on-site ukuhlolwa? Iyini inqubo salokhu inqubo?

Kuyini ku-ukuhlolwa kwendawo FTS?

Field intela ukubalwa kwezimali - kuhlanganise nemisebenzi eyinhloko Federal Tax Service Russian Federation. Le nqubo ilawulwa izinhlinzeko zoMthetho Art. 89 Tax Code, neminye imithetho yombuso kanye mithetho kamasipala, izincwadi kanye izincazelo neminyango ezihlobene imisebenzi Federal Tax Service.

Imigomo intela audit - inqubo sigcwalisa kwedeski. Ngokuvamile, kuba ukuvakashelwa kuya ensimini Federal Tax Service abahloli bentela. Kuhlelwe ukuze siqinisekise imibhalo kanye nezinye izimo ezifanele yokukhipha yi nezimfuneko eziqanjwe umthetho waseRussia.

Funda imithetho eyisisekelo imisebenzi ehlobene, Art aqine. 89 Tax Code kanye neminye imithombo zokulawula, ngaphezulu.

Imithetho eyisisekelo Federal Tax Service ophumayo amasheke

FTS-ukuhlolwa kwendawo eyenziwa ngesisekelo ngemvume yinhloko isakhiwo sendawo izixazululo isevisi intela. Abahloli obamba iqhaza kuwo, njengoba inikwe umuntu isenzo zomthetho wendawo - lawa nezidingo isigaba 1 nesigaba 2 Article ... 89 Tax Code. Njengoba siphawulile ngenhla, umcimbi okukhulunywa ngakho, ngokuvamile eyenziwa ensimini ka abakhokhi bentela. Kodwa uma kungenakwenzeka ukunikeza, ukuhlolwa Kwenziwa ekwakheni Federal Tax Service amayunithi indawo lapho inkampani okuthiwa ashiwo.

Abahloli FTS ngesikhathi sesehlakalo okubika kungaholela Wabuyisa yonke imibhalo ehlobene izintela, abakhokhi bentela noma izinkontileka yayo. Uma kudingeka, intela uvumelekile ukwenza iqoqo izimpahla yenkampani, ukuzohlola zako. Ngokuhambisana n. 4 tbsp. 89 Tax Code Intela Yesevisi abahloli ayikwazanga ukuqinisekisa imibhalo kuphela iminyaka engu-3 esandulele ukuthi lapho isheke isiqalisile.

imisebenzi Kubhekwe ayikwazi eyenziwa lafananako kwezintela ngawo lowo nyaka, izikhathi ezingaphezu kuka-2. Ngaphezu kwalokho, i-Federal Tax Service ongamsiza ukuba aluthole 2 kuphela indawo ukuhlolwa phakathi nonyaka. Uma inkampani uhlelwa kabusha noma kwavala, on-site ukuhlolwa kungenzeka okuqalwe ngokumelene nalo nganoma isiphi isikhathi, kungakhathaliseki ukuthi izenzakalo ezandulele zalolu hlobo. Ngendaba daba wenkampani futhi akunandaba. Nokho, kulesi simo, abahloli Unelungelo ukuhlola isikhathi ukuthi ingeqi engu-3 ngaphambi konyaka lapho yentela yombuso Izikhungo unqume ukuqhuba kwamabhuku. Isikhathi imisebenzi embuzweni, njengoba umthetho, akukho kuka 2 izinyanga - kukhona kwindima 6 Article .. 89 Tax Code. Kodwa, uma kunesidingo, yokuqinisekisa singase siwathole izinyanga 4. Ngendlela ngaphandle - ukuze 6.

Lapho beqeda ukuhlolwa idokhumende ezithunyelwa abakhokhi bentela - silotshwe ulwazi mayelana umcimbi.

Injongo on-site ukuhlolwa

Ake sicabangele lokho, eqinisweni, injongo ukubika lomcimbi. Ngokuhambisana n. 4 tbsp. 89 Tax Code ukuhlolwa kwendawo ngokuvamile okuhlelwe ukuze umiswe ngokunemba ukubala kanye nokukhokhwa yinkampani kwezintela ezithile. Izinhlinzeko zoMthetho Tax Code nezinye izizathu izinyathelo ezifanele ezingahle zinqunywe wumgomo.

Ngokuvamile, Federal Tax Service omula isheke ophumayo, uma ngokuhamba kwedeski uhlulekile kusungula ngokungagunci ukuthi ngokuqinile engikhiphela oda kahle umthetho intela ye Russian Federation, kuyilapho kukhona izinsolo ukuthi abanye amaphutha emsebenzini yayo lapho. Ukuhlolwa Imigomo ehlelelwe ukuze ukucwaningwa okuningiliziwe kokulandisa imithombo intela kanye accounting kanye namanye amaphepha emvume, okuyinto ngokuvamile akahlolwa ngesikhathi kwamabhuku edeskini.

Iziphi izinqumo zingenziwa imiphumela yokuhlolwa?

Uma ukuhlolwa kwamabhuku intela yokwenza Art. 89 Tax Code seliqediwe - Federal Tax Service abahloli Uzakwenza isenzo ekhethekile, okubonisa imiphumela umcimbi. Lowo Mbhalo wangonyaka we ingalungiswa isinqumo ukuletha inkampani athwale icala ukwephulwa komthetho zentela we Russian Federation, noma ukwenqaba ukuphoqelela enkampanini unswinyo.

Esimweni sokuqala, abahloli kumele iboniswe oqotsheni zonke izimo icala, ebhekisela imibhalo yangempela. Umthombo, kulethe imiphumela yokuhlola kuyabonakala izinyathelo wentela isithiyo. Lezi kungaba imali noma izinhlawulo.

Ngakwelinye ihlangothi, uma isenzo ibonisa isinqumo Federal Tax Service abahloli hhayi ukuphoqelela unswinyo olubhekiswe ibhizinisi efakazelwe, kumelwe futhi kwenziwe eshukunyiswa izimo ezithile eziqondile. Ngo isenzo equkethe kwesikhathi unswinyo kufanele esimisiwe lapho wentela kungenzeka lesi sinqumo abahloli wakhuluma lwentela ephakeme.

Okuqukethwe ku-ukuhlolwa kwendawo

Ake sicabangele lokho ngempela ukuhlola inqubo - ngokuhambisana Art. 89 Tax Code, yini okuqukethwe kwawo. Okokuqala, njengoba sibonile ngenhla, inhloko isakhiwo sendawo FTS enquma ukubamba maqondana inkampani ethile ku-ukuhlolwa kwendawo. Lo mbhalo ufanele urekhodwe:

- igama isakhiwo indawo ye-Federal Tax Service;

- inombolo nosuku idokhumenti;

- igama lenkampani ezicwaningiwe;

- INN yayo;

- CAT;

- sekubika, okuyinto ihlolwe;

- izintela, ngokunemba ukubala nokukhokhwa kwezintela okuzokwenza ukuhlolwa abahloli;

- Igama Intela Yesevisi Professionals ehilelekile kwamabhuku.

Isinqumo kufanele isayinwe inhloko Federal Tax Service. Abahloli Intela Yesevisi efika ensimini inhlangano ezicwaningiwe, sezisungule idokhumenti olufanele kuMqondisi oPhethe wenkampani. Uma abasebenzi yentela yombuso Izikhungo ngeke avumele yena, noma ngeke bakwazi ukuqinisekisa ubuwena kwabo, Manager uzoba nelungelo hhayi mukela them endaweni yenkampani. Uma incwadi eshicilelwe lokhu isinqumo Federal Tax Service ukuze nokuhlola konke ukuphithizela kwesokudla, umqondisi isignesha le nkampani etshengisa yokuthi iyazazi naye.

Uma inhloko inhlangano ezicwaningiwe enqaba ukuvumela abahloli ensimini Federal Tax Service into, ngisho naphezu kweqiniso lokuthi iziphathimandla zentela wonke amaphepha ukuze, abamele yentela yombuso Izikhungo wenze lesi senzo ngabanye. Ngesisekelo le dokhumenti, inhloko-Federal Tax Service Ungakwazi ke uxhumane ejensi wokukatelela ngomthetho nodaba lokuthola ukufinyelela endaweni wentela. Ngaphezu kwalokho, uma inkampani akazange avumele abahloli ukuqhuba audit ensimini - Intela Yesevisi unelungelo ukuthatha izinqumo ku ukwephulwa intela ngesisekelo idatha etholakalayo.

hlola Izinsuku: umehluko wemisindo nemiqondo yamagama

Article 89 Tax Code unamalungiselelo ngaphansi okuyinto isikhathi somcimbi embuzweni, kuhlanganisa isikhathi sokuba khona langempela le abahloli emagcekeni enkampani. Nokho, lokhu akabalwa nezikhathi emkhatsini ukudluliselwa izidingo ezidingekayo ukuze abakhokhi bentela kuleli FTS kwemibhalo. Okungukuthi usuku ekuqaleni ku-ukuhlolwa kwendawo kunqunywa usuku izisebenzi FTS temitfombolwati kusukela wentela.

Imisebentiluhlolo kwabahloli

Ake sicabangele kabanzi mayelana nokuthi yini imisebenzi Federal Tax Service abahloli ukunquma uma isheke ensimini. Phakathi nokubika intela izinyathelo, usebenzisa idatha etholakalayo ku abakhokhi bentela, ulwazi kusuka imibhalo futhi izinto ezazikhona kubo:

- ahlaziye ulwazi wathola mayelana nemisebenzi yenkampani;

- ukuhlonza nokushintshashintsha kungenzeka kule imibhalo wafunda, ukushayisana ezimali kanye intela;

- ukunquma degree of ithonya lalaba ukukhubazeka ku isiyalo yokukhokha lenhlangano;

- uma kunesidingo, ukuqalisa amasheke esiphikisayo - kwezinye izinkampani ezihlobene imisebenzi inkampani ezicwaningiwe;

- angahlola izakhiwo ezishiwoyo, ezindaweni ezakhelene;

- ukuxhumana nabantu abasebenza kule nkampani, edonsa ochwepheshe abanekhono - injongo kokuhlaziywa umgomo wenkampani ezicwaningiwe;

- ukunquma base ubufakazi phezu ukwephulwa Kutholwe oshayiwe yentela Russian Federation;

- credit ngaphezu kwalokho izintela, ukucacisa izizathu izinhlawulo kanye nezinhlawulo;

- kahle ukurekhoda imiphumela yokuhlolwa.

Izibopho of eliphakeme le yabakhokhi bentela

Abanye imisebenzi Tax Code usungula i abakhokhi bentela. Lezi zihlanganisa: Federal Tax Service abahloli unikezwe amaphepha adingekayo, ukuqaliswa Federal Tax Service abafuna ngenkani ku nokuqedwa ukwephula imithetho yentela. Uma inkampani ngeke ugcine izibopho ezifanele - kungase kuhambisane nemiphumela ebuhlungu zomthetho ukuze wakhe.

ukuhlolwa Tax kanye nokuqapha

Article 89 Tax Code usetha izinga lapho Federal Tax Service unelungelo lokuthathwa njengomsulwa izinyathelo ngaphansi ibhekisiswe nalezo zikhathi lapho inkampani wenziwa maqondana zokuqapha intela. Ukwehluka - zimo lapho:

- ophumayo kokuhlola wenziwa ephakeme FTS isakhiwo njenge ndlela lokulawula ukusebenza FTS ukumelwa kwendawo, okuyinto uqaphe;

- inqubo zokuqapha intela maqondana wentela kufanele ivalwe ekuseni;

- inkampani enqaba ukuhambisana nombono wabonisana Federal Tax Service;

- wentela ungafaka Federal Tax Service isimemezelo elibuyekeziwe kwinani lentela kuyehla uma iqhathaniswa nayo ezilotshwe yokubika idokhumenti odlule.

Ihlola amagatsha namahhovisi omele

Inqubo embuzweni, kungenziwa okuqaliswe futhi maqondana amagatsha namahhovisi ummeleli wenkampani, uma unazo. Mayelana umsebenzi yobuciko. 89 Tax Code ubeka umkhawulo Federal Tax Service - abahloli musa Unelungelo ahlole amagatsha namahhovisi omele ngokuqinile 2 noma ngaphezulu izikhathi kwelinye kanye izinkokhelo efanayo phakathi nesikhathi esifanayo. Ngaphezu kwalokho, FTS ayikwazi isetshenziswa ezifanele ukuvakashelwa isakhiwo izikhathi ezingaphezu kuka-2 ngonyaka. amagatsha ukuhlolwa usuku amabhizinisi kumele singeqi 1 inyanga.

ukumiswa test

The izikhundla n. 9 art. 89 Tax Code awashintsheki nemithetho elawula inqubo ukumiswa izinyathelo okukhulunywa ngalo. Ngakho, inhloko-Federal Tax Service zezigaba indawo Unelungelo ukuqalisa nokumisa isikhashana uqinisekise ukuthi:

- liyadingeka ukucela imibhalo eyengeziwe kusukela wentela;

- kubalulekile ukuthola ulwazi ezikhungweni zikahulumeni lamazwe angaphandle - ngokuhambisana nezivumelwano we Russian Federation;

- udinga sokulihlolisisa;

- kunesidingo ukuhumusha imibhalo anikelwe abahloli auditee, isiRashiya.

Ihlola okwesikhashana ngaphansi oda ahlukene lwekhanda amayunithi indawo ye-Federal Tax Service. Uma inqubo okukhulunywa ngayo, waqala, ke inkathi ukuqedwa Federal Tax Service isenzo wentela ibuyisela okwangempela walabo imithombo ukuthi ekuqaleni ecelwe abahloli.

isikhwama esingumsuka

Kwezinye izimo, le FTS kungaba isikhwama esingumsuka. Isinqumo ukuqhuba okumele zibhekwe isakhiwo umzali Federal Tax Service in inqubo ukulawula umsebenzi Federal Tax Service unit indawo, okuyinto olwenziwe ekuhlolweni kokuqala. Ngaphansi kabusha kokuhlola FTS umcimbi waqonda, okubandakanya abahloli kokuhlola uMnyango izintela efanayo abaphenywe ngesikhathi kuhambele yangaphambili yentela yombuso Izikhungo abahloli kule nkampani. Ngakho, uma isivakashi esisha ukuba Federal Tax Service abahloli ukuhlonza ukwephula, ayitholakalanga ngesikhathi sokuhlolwa langaphambilini, ukuthi noma yimuphi unswinyo olubhekiswe abakhokhi bentela, njengoba umthetho, musa abaphila. Retesting ilawulwa izinhlinzeko zoMthetho para. 10 Art. 89 Tax Code.

Yini eyokwenza ukuthola of ukwephulwa yentela yombuso Izikhungo?

Uma yentela yombuso Abahloli wathola ukwephulwa emsebenzini yenkampani, bona kuyodingeka ukuthatha zonke izinyathelo zomthetho ezidingekayo nenkanuko edlulele obubhalwe wathola amaqiniso. Kuyadingeka ukuba ulandele isinqumo intela kwadingeka isizinda ubufakazi.

Uma kudingeka, Federal Tax Service asuke imibhalo yenkampani, okungase ukuqinisekisa ukwephulwa - yabakhokhintela akenzanga kamuva yokucasha. Abahloli Intela Yesevisi inelungelo owafuna kusukela incazelo inkampani ezicwaningiwe sika amaqiniso atholakala, esibonisa imisebenzi inkampani. Kulokhu, isicelo ulwazi olufanele zingase zimiswe kuzo zombili ifomu etemlomo nalabhalwako.

Uma kusetshenziswa imali yabakhokhi bentela enqaba ukuba abambisane ngokwakhayo ne-Federal Tax Service, lokhu kungase kuholele ekubeni yokuthi wokuhlola uhumusha lokhu noma lowo mbuzo eziyinkimbinkimbi alikho umusa lenhlangano kokuba abuyekezwa. Uma kudingeka, Federal Tax Service abahloli angafeza ividiyo inqubo yokuqinisekisa, bethwebula izinto ifundelwe ezikubhizinisi aqine.

Amaqiniso mayelana yokuqinisekisa kufanele kuqoshwe uphrothokholi ehlukile. I efanele idokhumenti umhloli kufanele silungise usuku kanye nendawo ukuqaliswa izenzo ezithile, igama Abahlanganyeli ukuhlolwa izakhiwo zenkampani abuyekezwa, okuqukethwe izenzo eyenziwa abahloli wembula amaqiniso inqubo ukuhlolwa insiza. Izithombe namavidiyo, uma ikhona, exhunywe imizuzu.

esiphikisayo isheke

Ngenhla sibonile ukuthi, kanye on-site - noma ingxenye yalo - kungacaliswa esiphikisayo isheke. essence yayo wukuthi Federal Tax Service ucela idatha mayelana nomsebenzi ku besithathu ezihlobene inkampani ezicwaningiwe. Kuyaphawuleka ukuthi kuphethwe nezinye imithetho Tax Code - ihlukile kuleyo ezitholakala Article 89 Tax Code. Tax audit, labizwa ngokuthi esiphikisayo, ngokukhethekile, ilawulwa izinhlinzeko zoMthetho Art. 87 Tax Code.

Lo mcimbi embuzweni, ezingase zithathwe ngezindlela 2. Okokuqala, ukwahlukana indawo ye-Federal Tax Service ingakwazi cela imibhalo third-party, okuyinto zihlobene imisebenzi inkampani ezicwaningiwe sika. Okwesibili, abahloli Unelungelo uxhumana nozakwethu ekutholeni ulwazi olufanele - ukubathuma izicelo kudingeka ufune i amafemu, ebekiwe endaweni efanele, amadokhumenti athile.

Ikakhulukazi nokuchazwa komthetho ngokuya intela ukubalwa kwezimali

umehluko wemisindo nemiqondo yamagama ebalulekile umthetho wentela - ukuhumusha izinhlinzeko zoMthetho Tax Code kanye nemigomo yawo eyengeziwe. ezimali Abaningi bakhetha Art. 89 Tax Code ne imibono, kusukela kumagama yeKhodi injalo emsulwa, akubi ngokucacile kungenzeka ukuhumusha lokhu noma lokhuya kuyinsakavukela. Izinhlinzeko zoMthetho Tax Code ngefomethi ezifanele zingatholakala kumaphothali eziningi thematic kunethiwekhi.

Article 89 Tax Code nge imibono ingaqukatha izincazelo wochwepheshe mayelana: inkambo Federal Tax Service kwabahloli kanye bentela ngesikhathi lwamabhuku, umthelela ukuqaliswa imisebenzi yophiko amalungu Federal Tax Service bese uhlole amafemu, imithetho ephakathi FTS nezinhlangano. Kuzo zonke izimo, ulwazi kuveziwe embikweni okhuthaza imitfombolwati lefanele, kungase kube usizo amabhizinisi.

Ngokuphathelene amalungiselelo equkethe sihloko 89 Tax Code: Litigation kungenzeka, njengoba kwaba njalo endabeni ka-ehlaziya uchwepheshe, laba kanjani nesandla ukucaciseleka yabo. Kwenzeka ukuthi umbono lezazi kwezinkambiso athile Tax Code kusekelwe ngokuyinhloko icala umthetho.

Ezimweni lapho lento. 89 Tax Code nge ehlaziya liqukethe izinkomba oyisazi - sikwazi ukukhuluma amacala ezinkantolo ezahlukene. Kodwa ochwepheshe abaningi bakhetha ubheke zonke izinqumo ezithathwe Armed Forces noma SAC. Lungekho ukufaka isikhalazo. Kulokhu, Article 89 Tax Code nge imibono angabhekwa njengemihlatshelo umthombo onikela incazelo efanele kwezinkambiso we Tax Code abamele ukuhlolwa ibhizinisi.

Ukuze ochwepheshe abanekhono amabhizinisi kubalulekile, yebo, ukufinyelela inguqulo yamanje kakhulu Art. 89 Tax Code. "Umsebenzi Osiza" kanye nezinye izincwadi kanye zomthetho izinhlelo - cishe indlela engcono kakhulu ukuba aziswe ngokuthi uyini umthombo izinhlelo zomthetho ezifanele izibuyekezo.

isifinyezo

Ngakho, Federal Tax Service, akuzange wathola elamukelekile eqinisweni kwedeski audit niqinile, ungakwazi uhlaselwe ophumayo. Lawula inqubo ngokuyinhloko Article 89 Tax Code. Nokho, Site intela audit, kungenzeka akhiwe ngendlela yomthetho nezinye izindlela namazinga we Tax Code, imithetho yombuso kanye neziqondiso.

Phakathi nemisebenzi yokubika kwabahloli FTS umsebenzi - ukunquma elingakanani ngokuqinile sinquma kahle futhi okhokhela intela. Kuze kube yimanje, Federal Tax Service unelungelo ukubandakanya anhlobonhlobo izindlela uvunyelwe umthetho - Ukutholakala kwemibhalo, nokuhlolwa kwezakhiwo, ukuxhumana nezinhlangano third-party ezihambelana imisebenzi inkampani ezicwaningiwe.

Kwezinye izimo, ukumiswa inikezwe ku-site proverki.Resheniya emizameni yokuthuthukisa inqubo okukhulunywa ngayo, kanye ukusungulwa kokuhlaba ikhefu ekuphishekeleni kuthatha inhloko yabangamashumi yentela yombuso Izikhungo zezigaba indawo. Wabuye uqoka abahloli obhekene nomsebenzi.

Iziphathimandla zentela audit wenze izinqumo ezinolwazi - kahle inkampani noma, kunalokho, ukuze senze ngaphandle unswinyo ngokumelene nalo. Kanye ekutadisheni imisebenzi ifemu ethize, Intela Yesevisi ongamsiza ukuba aluthole esiphikisayo hlola labo abahlangene imisebenzi inhlangano ezicwaningiwe.

Inani elihle ezimali nabanye ochwepheshe abafanelekayo amafemu Russian Nakho ukuchazwa kwezinkambiso we Tax Code - ngokuya ukuhlolwa nokuningi. Ukuze ukuthola ulwazi oludingekile kulo mkhakha bezimali zifunda uchwepheshe ukuhlaziya kanye ulwazi umphakathi mayelana ukulalelwa kohlaka izingxabano phakathi FTS kanye nezinkampani angase aqinisekiswe.