Term kuchinjwa pachako mari yemitero kubva kutengesa

Muna 2015, kuchinja vakaitwa kuti Tax Code panyaya riini kuripwa pachake mari mutero. 01.01.16 gore vapinda simba. Chii nguva kuchinjwa pachake mari yomutero mubayiro uye dzimwe mari?

mazwi matsva

Under mitemo itsva rokuti kuchinjwa pachake mari yemitero ndeyevanyori zuva rakatevera muripo musi. Kana kuverenga rinoitwa muzvikamu, akafanana mutero anofanira Kutamiswa. Kana totaura kuripwa vakaremara zvakanakira uye kuzororo mari, achinyima mutero anofanira kutevedzerwa hapana paya pane rokupedzisira zuva ano bhuku mwedzi. Kana nguva kuchinjwa pachake mari yemitero chikawira pamusoro pakupera kwevhiki, ipapo muripo zvakakodzera kuita mangwana nokushanda zuva.

kukarukureta

Musi chinja mutero pa 6-gomba kunoyerwa kubva risiti mari. Ndizvo Day:

• kutambira zvichemo muripo nokutamisa kubhengi nhoroondo kana mune mari dziri mari;
• issuance mari muchimiro nenhumbi, mabasa;
• kutenga kuchengetedzeka;
• kana akaisa-kure yakaitwa;
• nyora-kure muzvikwereti zvakaipa pachiyero pepa;
• mwedzi wokupedzisira vakabvumira imwe mberi mushumo pamusoro kudzoka mushandi kubva bhizimisi rwendo;
• rokupedzisira romwedzi panguva izwi iri chikwereti.

The vakaverenga kuwanda pomutumwa anofanira zvakabatanidzwa payer mari pamusoro disbursement.

Musi vabatisise

Personal mari mutero muchimiro mari anova panguva disbursement mukuru. Mari mutero inopiwa zvinorwadza kana muchimiro kubatsirwa zvemari anofanira kuitwa chero remuneration. Ipapo kubhadhara uye chengetedzo musi dzingasiyana. Rakaramba nokuti nguva chitsama muripo havagoni kuva anopfuura 50% of remuneration.

musi mubhadharo

The kupedza disbursement mari kunoenderana mhando mari. Maererano mukuru mitemo mari kuti bhajeti zvinofanira kugamuchirwa hapana paya pane zuva rakatevera kuripwa kwemari. Kana mushandirwi mubayiro muhoro January 3 February, musi okutambirwa mari vachava 31 January chengetedzo - 3 February, uye kubhadharwa wava - 4 February.

MUENZANISO 1

Kubva 19 kusvika 25 January 2016 mushandi akanga pazororo. Nokutengesa rakanga January 17 ari uwandu 10 zviuru. Kwiza nechekuzasi. The mari yacho mushandi - 45 zviuru rubles .. Muna January, umo iye aishanda mazuva 10, rakachengetedzwa ndiye 30 zviuru. Kwiza nechekuzasi. (45 \ 15 * 10). Mari kubva mubayiro vasiri inopiwa.

At musi kuti muripo zororo vanofanira haitauri mari mutero: 10 * 0.13 = 1,3 zviuru rubles ..

Term kuchinjwa pachako mari yemitero kubva nokutengeserana - February 1 (nekuti January 31 - zuva kubvisa).

Personal mari yomutero mubayiro: 30 * 0,13 = 3,9 zviuru rubles ..

Change pachako mari mutero inofanira 31,01, chengeta - iri kubhadharwa mari kuchinjirwa - zuva rakatevera.

Advance mutero

Mushandi romwedzi zvinogona panguva kunze kuripwa zororo uye kurwara. Kwaachazoratidza iyi, rakagovera kupedza kuripwa yemutero? Zvinoita kuti pasi muripo?

Term kuchinjwa pachake mari yemitero kuchipatara ndeyevanyori rokupedzisira romwedzi umo muripo yakaitwa. Unogona uchatamisa chitsama yomutero apfuura, asi kwete pava paya yakakodzera musi. Somuenzaniso, mushandi zororo kunotanga April 25 uye rinovapo kusvikira 15 May. Dzakava pazororo mari mu uwandu 10 zviuru. Rubles. Sezvo kundinyima pachake mari mutero - 1,3 zviuru rubles .. Mari hwakatamisirwa bhajeti April 16. Pazuva iroro mushandi 8.7 zviuru. Rubles yakapiwa. Tax inogona kubhadharwa pazuva nyaya mari. Advance uchatamisa mari iri bhajeti hazvibviri. The mutero anofanira deducted kubva mari mushandi. Kubhadhara mari yazvo mumiririri wairambidza NC (Art. 226). Kutamisirwa chitsama ichaongororwa sezvo zvisiri akaripa uye non-refundable. Advance mubhadharo mutero hakunganzi. Kana mushandirwi Wakashora mureza rokuti kutapurirana mutero pachake mari mutero, dzichishandisa dzakanyorwa prepayment, ivo FTS anogona kuongororwa yokuwedzera mutongo.

fines

Kana musi kutapurirana yatyoka 6 mugomba-gomba kana chinangwa chakaipa mari, mutero mumiririri iri kupiwa chirango 20% uwandu kuendeswa. Uyezve mutongo akapiwa rimwe zuva kunonoka, kubvira pazuva rakatevera racho mitemo. It rinowanikwa ave chikamu 1 \ 300 kubva mwero CBR. Term kuchinjwa pachake mari yemitero inogona kuputswa, kwete chete nokuda kwekushaiwa mari. Kana sangano iri muripo kuti haasi nemazvo akanongedza OKATO, mutero hauna akabhadhara Buda vaiona.

chaiwo zviitiko

Mitemo itsva, zvakatemwa kubudikidza musi kuchinjwa pachake mari mutero, kukonzera yakawanda kukakavadzana. Ngationgororei navo zvizere.

mwedzi-mugumo mukuvhara

Kakawanda boka kuvabhadhara 2 nguva. Advance mubhadharo ari kune rokupedzisira romwedzi. Kwokupedzisira kukarukureta rinoitwa wa15 inotevera kumwedzi. Panyaya iyi, sangano unoripa mutero pashure kuchinjwa chikamu muhoro wechipiri. The mushandirwi inoreva kuti pauzima mutero mari inofanira kuitwa kana wokupedzisira muripo. Asi iyi, akadaro kududzirwa zvinodiwa Tax Code haaruramiswi. Advance mubhadharo ari kune rokupedzisira zuva nhau nguva. The kambani ine basa kuchengeta chitsama yomutero (Art. 223 NC). Kutadza kuita kudaro kunogumawo nokuiswa fines uye Zvirango kuongororwa.

Term kuchinjwa pachako mari yemitero kubva kutengesa

The mushandi akanga akadzingwa muna 2015. Muhoro uye tsva kuzororo mari yakapiwa chete muna 2016. Kana disbursement mumiririri haana zvabatwa gomba. Muchiitiko chino, zviri pamusoro kuwana mhando mbiri taxable mari.

Pamusoro okutambirwa ari muhoro muganhu mutero mubhadharo wava ndiro rokupedzisira zuva kukarukureta yacho mari nguva. Kana mabasa ukama rapera kuguma mwedzi usati, pazuva rokupedzisira basa riri kuonekwa zuva okutambirwa mari. Musi muripo kana chaiko kuchinjirwa kune nhoroondo tsva zororo iri kuonekwa nguva mari.

Kana mari vakagamuchira asina kundinyima pachavo mari mutero, dzinongoitika vanhu vari kubhadhariswa mari mutero pachavo uye pasi FTS kuzivisa. Panyaya iyi, mushandi anofanira kupa mutero kuzivisa vaviri mari uye muripo chete. Term kuchinjwa pachake mari yemitero severance uye haberleri - 15 July zvinotevera gore.

MUENZANISO 2

The kambani mwedzi uyu nekanzuru Mubayiro. Mutero wavo akanyorwa panopera mwedzi - nezuva issuance kwomudonzvo mari. FTS anogona kududzira zviito izvi sezvo kutyora chibvumirano kutapurirana mutero. The nharo chingava chokwadi chokuti mubayiro - iri yoga mhando remuneration. It haaratidzi mureza nguva kuchinjwa pachake mari yomutero mubayiro. Kudzivirira pfungwa dzavo maonero anogona chete kuva kuburikidza kumatare, sezvo zvinosimbisa TC inogona inopiwa, iro rinotaura kuti mubairo - mubayiro unhu uye vakatendeseka basa, izvo zvinosimudzira yauinayo. muripo kwakadaro vaiona chikamu muhoro. Mitero rinoitwa maererano zvavo mitemo.

apo Pachikamu

Wakabata nezvinotaurwa rokuti kutapurirana yomutero 6-gomba, vhura mubvunzo sei uye kupi kutamira mari.

mutero mari Personal zvinofanira kubhadharwa panzvimbo kunyoresa. Kana sangano rine kupesana, mutero pamapazi zvose. The muripo kubhadharwa kuti weboka iri deducted kubva mari dzevashandi hofisi. Ndivo vanhu vanoita operative mabasa ari basa zvibvumirano. Asi dhipatimendi anogona kubhadhara mari vanhu, yakashongedzwa nokuda yevagari mutemo zvibvumirano. Tax pamusoro mari dzevashandi akadaro anofanira Kutamiswa pamusoro nzvimbo bazi.

Kana mushandi akashanda mwedzi mumadhipatimendi anoverengeka, mutero zvakafanira kutamira kune bhajeti iri nzvimbo chikwata chimwe nechimwe inobva chaiko uchishandisa nguva. Kana muripo iri kubhadharwa ari nzvimbo mumwe matavi, Nezvigadziko kukarukureta pamusoro harimo. The Code asingagoveri kuita kuti kutyora murayiro kutapurirana mari.

Kana mutero huwandu idukusa $ 100, rokuti kuchinjwa pachako mari yemitero iri 6-gomba chinoita inotevera mwedzi. mari iyi achava kubhadhara, pamwe mhosva rinouya mwedzi, asi kwete paya pane 31 December gore rino.

Kana risi yesungano roja isangano, kwaita yava okutenderera. On the zvebhizimisi basa kuti vasabhadhara uye kubhadhara mutero pamusoro chimwe hwaro. Sezvaiitwa yapfuura nyaya, kana sangano rine nokupesana, ipapo kubhadhara pachako mari mutero anofanira bazi nako chibvumirano kuti risi.

vakapfuura perevyplaty

Overpaid pachako mari mutero kuchanzi mune rusarura chikwereti pane dzimwe yemitero hazvibviri. Gomba sangano anoita mabasa mupurisa, hachisi payer. Chikwereti uye overpayment achiumbwa kubva munhu. Asi zvinobvira kudzoka overpaid mutero.

6-gomba

Nokuti mari zvose inobhadharwa nevamiririri 01/01/16 rendi Report 6-gomba. Funga kuti kuzadza fomu nomushumo paine ezvinhu. Mari kazhinji Zvakamubatsira zvikamu mwedzi wapfuura. Sezvo zvinoratidzwa mushumo?

Art. 223 Tax Code akasimbisa kuti musi okutambirwa kuti mari ndiyo rokupedzisira romwedzi iro rakanga dzakava. Toti, kuti mari nokuti February rwakabhadharwa kuna 25 nhamba. Zadza pamushumo:

• peji 100 (ano nguva) - 02.28.2016 .;
• peji 110 (muripo zuva) - 02.25.2016 .;
• peji 120 (musi kutapurirana mari iri bhajeti) - 02.26.2016 .;
• pamusoro pemitsara 130 uye 140 anonyorwa runoenzanirana zvizhinji.

Kana pakuverenga mutero yapfuura nguva buda kundinyima mari ichava refunded nezvenhoroondo payer wacho. Kuedzwa inofanira pasi utochnenku 2-gomba, uye zvirevo mari.

bhuku nhamba anofanira kuenzaniswa yepakutanga uye achatakura kuitika zuva. In munda gwaro dzakava, kundinyima mitero kuzadzwa ne mashoko matsva. The mutsetse "Hatigoni kunyima mari" inoramba isina.

Return gomba akaita maererano nemirau chinyatsotsanangurwa muna Art. 231 NC. nzira iyi kuitwa mitatu kubva musi okutambirwa kushanda. Overpayment anogona kunzi pamusoro ramangwana kubhadhara nokuda vashandi vose, kubva izvo mari mutero.

The nzira iri sezvinotevera. The mushandi anonyora kuti dzosera pamusoro overpaid pachake mari mutero. The mushandirwi ane mazuva 10 ikwidzwe pamwe IRS kushandiswa yenyu. Panyaya iyi mari dzinonzi munhoroondo sangano. Mirira mhinduro kubva Federal Mutero Service kwenguva refu nguva haisi zvakakodzera. Zviri nani kuti kubhadhara mushandi mari yazvo. Kunonoka kuripwa mari kukatyisidzira dzakava mutongo pa mwero mumwe matatu-ramazana pamusoro CBR mwero kuti nonoka zuva.

Kuwedzera mashoko unofanira kugovera mushoma kubva mazita pachake mari mutero, zvitupa, raschetki kukanganisa-kugadziriswa uye muripo magwaro. Huwandu yemutero dzosera zvinofanira kuratidzei mumutsetse 090 yamashoko accrual nzira.