Cameral mutero rokuongorora: kushandiswa rokudzora matanho mitero.

Cameral mutero proverka- nayo anodzora mabasa kuitwa mutero vakuru panyaya zvizere uye nenguva kubhadhara mutero munataisireva, yaidzorwa nyaya 88 of Tax Code. ivo dzinoitirwa nerimwe taxpayer uye mutero simba panguva nzvimbo.

The chikuru zvebasa muedzo uyu ndiwo:

- kudzivirira uye kuonekwa kwokudarika pakugadzirira mutero anodzoka;

- zvichiongororwa zvaidiwa payers ari mutemo;

- kupora of akaratidza mutero chikwereti;

- zvokuudza administrative nomutoro zvigumbuso;

- paumbwe ndandanda mitero pasi pamusoro-panzvimbo inonzi macheki.

Cameral mutero Kuongorora kuitwa nevamiririri mutero basa pasina aiva mvumo mukuru wavo (chaienzanirana hurongwa). Rinotora kusvika mwedzi mitatu kubva musi taxpayer zvaida magwaro uye evoruzhinji. Panguva odhita ino, mutero zviremera vanofanira kudzidza uye kuongorora zvakarurama: zadza kuzivisa uye nokuteerera kwavo mitemo zvinoshanda, mutero kupima, uyewo legality tishandise vasabatanidzwe mutero uye mitero.

Saka Cameral mutero rokuongorora chinofanira kuitwa zvachose zvose mutero anodzoka, iyo inopiwa kune payers. Panyaya iyi, mutero mutemo hwakagara kakawanda kuti inspections dzakadaro.

Cameral mutero rokuongorora rinosanganisira zvinotevera mumatanho:

1. Verification chaiko mutero haberleri;

2. Visual vakaongorora magwaro vakapiwa;

3. Monitoring of timeliness Mushumo;

4. ndezvipi svomhu zvikanganiso;

5. Verification wokushandiswa mutero incentives uye mubereko prices;

6. chivimbo chakasimba pamusoro nhungamiro pamusoro tsanangudzo mutero hwaro;

7. Chaizvoizvo mashoko.

Danho rokutanga bvunzo iri zvakananga mabiko nhau. Zviremera mvumo kugamuchira mashoko, vanofanira kutora chizvidavirire magwaro kuti mitero zvose uye mhosva. Kana pasi mashoko kuti mutero chiremera munhu, kunyoresa yayo inofanira kuitwa kubudikidza payer kana mumiriri zvakananga. Wakaitwa kudzora yakarurama rokuzadza zvose nemaziso, uchiwirirana nemitemo svomhu Masvomhu (atumidzwa wevakadzidza ezvinhu), uye papera akakumbira kutsigira zvinyorwa kuona kuti kuverenga yomutero hwaro. Isa nhau inofanira zvinosanganisira zvose zvaida zvinyorwa maererano nomutemo zvinoshanda. Kana paine nyaya, chikonzero zvinofanira zvinoratidzwa pakavha tsamba, vanopupurirwa kubudikidza vakuru kambani vakuru pamwe kwairayirwa pfungwa "mhenyu" yacho chisimbiso.

Cameral mutero rokuongorora anopa payer kuti mutero simba vose magwaro asimbise chitsama kwemitero, chikuru rokuzvidavirira mapepa, uye, chokwadi, mashoko zvemari.

Maererano Art. 80 of Tax Code Revenue Service mishumo zvinofanira kugamuchirwa chero zvazvingava, kunyange kana pasina magwaro chaiwo. Uye apo kuomerera pamusoro chikamu taxpayer pamabiko, kunyange pamwe hadzina kufambiswa zvakanaka vari kunyoresa mutero simba aizofanira kunyoresa magwaro aya.

Kana vakawanda kutyorwa pamasikiro mashoko, nokuda izvo zvinyorwa vakabvuma parutivi mutero vakuru havasi kuzivikanwa sezvo mutero nhau, ziviso anofanira akatumira zvavakanga vachida kuita.

Cameral mutero odhita anokwanisa kuziva vakadaro zvakakomba kutyorwa nhau, akadai:

- kusavapo chero zvinokosha mashoko kugovera zvinyorwa kana zvavo damerau zvekupfakira;

- Kuwanikwa makwapa akasvibirika, kwete vanopupurirwa maererano siginicha ari munhu zvebhizimisi;

- Zvokudya gwaro akapedza kushandisa chimwe mutauro, asi kwete Russian.