Ukusebenza kwe-accounting: isikhathi sokugcinwa kwamadokhumenti

Ukusebenza kahle kwezimali kubandakanya kakhulu inhlangano efanelekayo yokugcinwa kwemibhalo eqoqwe ebhizinisini. Ngakho-ke, ukuze ugweme izinkinga, noma yiliphi i-akhawunti ye-akhawunti kufanele lizijwayeze ngezidingo zemigomo nenqubo yokugcina imibhalo ngokuhambisana nomthetho we-Russian Federation.

Iyini umyalelo wokugcinwa kwamadokhumenti?

Umthetho we-Federal kusukela ngo-2013 udinga ukuthi noma yiyiphi ibhizinisi igcine yonke imibhalo eyinhloko, amarekhodi e-accounting, amarejistreshini okubalwa kwezimali kanye nezindinganiso zokusebenza, kanye nanoma yimiphi eminye imibhalo ephathelene nemisebenzi yalesi sakhiwo sezomnotho. Le mithetho iphinde isakazwe ngesikhathi sokugcina amaphepha ngendlela ye-elekthronikhi, eqhubekayo isetshenziselwa imisebenzi yezomnotho yamabhizinisi ezinhlobo ezahlukene zenhlangano nezomthetho.

Kuthatha isikhathi esingakanani ukugcina amadokhumenti?

Isikhathi sokugcinwa kwamadokhumenti asingaphansi kweminyaka emihlanu, noma ngaphezulu (ngokuhambisana nemithetho esungulwe enhlanganweni). Kuyathakazelisa ukuthi ikhodi yentela inikeza ezinye izikhathi zokugcina (iminyaka emine). Lokhu kusebenza kuzo zonke izitatimende zezimali, futhi isikhathi sibalwa kusukela ngesikhathi sokusetshenziswa kwayo kokugcina. Kungcono kakhulu ukuthi ugcine amadokhumenti iminyaka emihlanu, okuzokusindisa isikhathi esiningi nemisipha, uma kwenzeka okuthile! Amadokhumenti ekuhwebeni kwamanye amazwe kufanele athathwe ngokwahlukana. Uma isikhathi eside sokugcinwa kwamadokhumenti sidingeka esimweni somunye amazwe ngaphandle kombuso waseRussia, kungcono ukuyikhetha, futhi ungalindeli ukuthi ngeke kube nezinkinga nge-deal esikhathini esizayo. Futhi kubalulekile ukuhlinzekela lokhu emithethweni yangaphakathi yebhizinisi, okuzovimbela amaphutha amaningi abasebenzi.

Ngubani obhekene nokugcina imibhalo?

Ngokuhambisana "nencwadi" yomthetho, inhloko yenhlangano, isb. Umqondisi walo jikelele, uqobo lwakhe unomthwalo wemfanelo wokugcina imibhalo ezinqolobaneni zenkampani. Uma isikhathi sokugcinwa kwamadokhumenti noma ukuhlelwa kokusakazwa kwedokhumenti kungagcinwa, khona-ke amahlumela ama-ruble ayizinkulungwane eziyishumi azoqoqwa kusuka ebhizinisini, kanye nama-ruble ayizinkulungwane ezingamashumi amathathu ukuphulwa okuphindaphindiwe. Uma kwenzeka ukuthi ukungahloniphi okunjalo kuholele ekutheni kwenziwe imali yentela, kuzodingeka ukhokhe intela engamashumi amabili engakhokhiwe, kodwa le mali ayikwazi ukuba yi-ruble ayizinkulungwane ezingamashumi amane. Umthetho weRussian Federation futhi ubeka ngokwehlukana izigwegwe ezivela eziphathini zokulahlekelwa, okwenze ukuba inhlangano engasebenzi kahle yokugcinwa kwamadokhumenti ebhizinisini.

Ukubhujiswa kwamadokhumenti okunqunywe yisikhathi sekuphelile kanjani?

Okokuqala, kufanele kuqashelwe ukuthi amanye amadokhumenti awabhujiswa, kodwa adluliselwe kumlando wengosi yomasipala, ngakho-ke kubalulekile hhayi kuphela ukuphawula impilo yabo yeshelufu, kodwa futhi ukubheka ukufaka umbhalo othi "Ikhomishini yokuqinisekisa i-Expert" (EPC). Uma kungekho sidingo sokudlulisela amadokhumenti ku-archive, inhloko yenhlangano kufanele ikhishwe isenzo ekubhujisweni kwamadokhumenti. Uma isenzo esinjalo singakhange senziwe, imibhalo ibhekwa ukuthi ilahlekile, futhi kudingeke ukuthi umyalelo uqoke ikhomishana yokuphenya ukulahleka okunjalo.