Article 89 of Tax Code. Site mutero odhita

Maererano mitemo yeRussia, vatariri Federal Mutero Service anekodzero kutanga pamusoro mapoka-panzvimbo inspections. Zviitwa izvi zvinoda kudzidza mabasa chekambani yakatodzama kuitira zvaidiwa mitemo yemitero iri Russian Federation. Ndezvipi zvinopa mutemo wedare mufambiro pamusoro-panzvimbo rokuongorora? Chii nzira kuti nzira iyi?

Chii chinonzi on-panzvimbo rokuongorora FTS?

Field mutero audits - kusanganisira huru mabasa Federal Mutero Service of Russian Federation. nzira iyi hunodzorwa zvokudya Art. 89 Mutero Code, dzimwe mitemo yeUnited uye-mitemo, tsamba uye tsanangudzo madhipatimendi chokuita basa Federal Mutero Service.

Site mutero odhita - muitiro kuti anotsigira dhesiki. Kazhinji, ndiko kushanya kune mundima Federal Mutero Service vaongorori mitero. Takarongwa kuti asimbise magwaro uye mamwe akakodzera ezvinhu kuurayiwa nokuda zvinodiwa anosimbisa mutemo Russian.

Dzidza dzinokosha mitemo kuMudzidzisi mabasa yakatangwa Art. 89 of Tax Code nemamwe pamutemo manyuko, zvakawanda.

The inokosha mitemo Federal Mutero Service mbudo macheki

FTS-nzvimbo rokuongorora kuitwa pachishandiswa chasainwa musoro miganhu nemamiriro mutero basa mhinduro. Vaongorori vanotora chikamu mairi, sezvo dzinopiwa omunharaunda pamutemo chiito nomumwe - Ndivo zvinodiwa ndima 1 uye ndima 2 Article ... 89 Mutero Code. Sezvataona pamusoro apa, chiitiko chacho mubvunzo, kazhinji kuitwa pamusoro munharaunda taxpayer. Asi kana hazvibviri kupa, kuvhenekwa rinoitwa ari kuvaka Federal Mutero Service of miganhu dzakabatana kuti kambani raibva.

Vatariri FTS panguva nhau mabasa anogona kupora magwaro zvose kuti vane ukama mitero, kuti taxpayer kana ayo Contractors. Kana zvakakodzera, mutero kodzero kuita uwandu pamusoro chekambani yesangano, kuti aongorore musha wayo. Maererano n. 4 tbsp. 89 of Tax Code Mutero Service vatariri vaigona kuongorora magwaro chete kwemakore 3 dzapfuura kuti umo cheki ndiye anosarudza.

Vaiona mabasa hazvigoni kuitwa pamusoro mhando chete mitero zvegore, anopfuura 2 nguva. Uyewo, Federal Mutero Service ungamubatsira 2 chete nzvimbo inspections mugore. Kana boka kurongwazve kana liquidated, kuti iri-panzvimbo rokuongorora anogona anosarudza naro chero nguva, zvisinei yapfuura zviitiko izvi mhando. Nyaya nyaya kambani uyewo hazvina basa. Zvisinei, muchiitiko ichi, vatariri vane kodzero kuongorora nguva usingabereki pfuura 3 years asati gore umo Federal Mutero Service asarudza vanoitisa odhita. Ya mabasa ari mubvunzo, somunhu mutemo, hapana anopfuura 2 months - vari mugadziriro ndima 6 of Article .. 89 Mutero Code. Asi, kana zvichikodzera, ongororo anogona kuratidzirwa 4 months. By nzira Kunze - kusvikira 6.

Panopera inspections ndiro gwaro rwunotumirwa taxpayer - zvakanyorwa mashoko pamusoro chiitiko.

Chinangwa on-panzvimbo rokuongorora

Ngationei, chokwadi, ndizvo Chinangwa nhau yacho chiitiko. Maererano n. 4 tbsp. 89 of Tax Code nzvimbo rokuongorora kazhinji yakarongwa kuti asimbise Kururama kukarukureta uye mubhadharo kubudikidza boka vamwe mitero. Zvatinopiwa of Tax Code vamwe chikonzero matanho akakodzera kungadiwa.

Kakawanda, Federal Mutero Service parura kuti mbudo cheki, kana muupenyu dhesiki vakatadza kumisa zvinonyatsoteerera kuti akasimba anoita mirairo zvakarurama mutero mitemo iri Russian Federation, apo pane fungidziro kuti zvimwe zvikanganiso mubasa rayo imomo. Site rokuongorora anogona yakarongwa kuti unzwe kuzviongorora mutero uye chizvidavirire manyuko nemamwe magwaro, izvo kazhinji haaongororwi pane dhesiki odhita.

Chii zvisarudzo zvinogona kuitwa pamusoro pakuongororwa?

Pakangotanga mutero odhita, chinjika Art. 89 of Tax Code rapera - Federal Mutero Service vaongorori anofanira chaiyo chiito, izvo zvinoratidza migumisiro chacho. Gwaro inogona wakaiswa kusarudza kuunza boka kuti kuita kuti zvaipesana mutero mitemo yacho Russian Federation, kana kuti kuramba kumanikidza kambani chero zvirango.

Muchiitiko chokutanga, vaongorori zvinofanira kuratidzei achiita zvose ezvinhu mhosva, achitaura kuti magwaro chaiko. Kunobva, embodying migumisiro bvunzo vari yairatidza zviyero taxpayer kuita. Izvi zvinogona kuva fines uye Zvirango.

Uyewo, kana chiito inoratidza chisarudzo Federal Mutero Service vaongorori haana kumanikidza zvirango pamusoro nekusimba zvebhizimisi, zvinofanira kukurudzirwa chaizvo ezvinhu. In chiito chine zvirango nguva inofanira wakaiswa mukati iyo taxpayer Vangafarira chisarudzo kuti vaongorori nokutaura yepamusoro mutero mamiriro.

Zviri pamusoro-nzvimbo rokuongorora

Ngationei kuti chii chaizvoizvo vachiongorora nzira - maererano Art. 89 Mutero Code, chii chiri kugutsikana. Chokutanga, sezvataona kumusoro, musoro miganhu maumbirwo FTS anosarudza ubate pamusoro imwe kambani iri-panzvimbo kuongorora. Gwaro iri rinofanira kunyorwa:

- nezita miganhu nemamiriro Federal Mutero Service;

- nhamba uye waichengetwa gwaro;

- zita audited boka;

- yayo INN;

- CAT;

- the nhau nguva, izvo wamaka;

- mitero, Kururama dzemaitirwe uye kuripwa izvo richaongororwa kubudikidza vaongorori;

- Name Tax Service Nyanzvi munyaya odhita.

Chisarudzo inofanira chasainwa musoro Federal Mutero Service. Vaongorori Tax Service akasvika kuna mundima audited sangano, yakasimbiswa munhu akakodzera gwaro kuna Director wekambani. Kana Federal Mutero Service vashandi Haazobvumiri pachake, kana varege havazokwanisi kusimbisa kuzivikanwa kwavo, kuti Manager vachava kodzero kubvuma kuti nharaunda chekambani. Kana gwaro kuratidza Mutongo Federal Mutero Service kuzoongorora zvose zvakanaka, mutungamiriri akasimba kuti siginicha certifies chokwadi kumuzikamwi naye.

Kana musoro audited sangano anoramba kubvumira vatariri munharaunda yacho Federal Mutero Service of chinhu, kunyange pasinei ndechokuti mutero vakuru vose magwaro zviri muhurongwa, kuti vamiririri Federal Mutero Service kuiita chiito ichi oga. Pahwaro gwaro rino, musoro Federal Mutero Service anogona zvino kutaura Vezvemitemo kugadzirisa nyaya yokuwana kuwana munharaunda taxpayer. Uyezve, kana kambani haana kubvumira vaongorori kuita munda odhita - Tax Service anekodzero kutora kusarudza mutero kutyorwa pahwaro ari iripo mashoko.

tarisa Dates: nuances

Article 89 of Tax Code rine urongwa pasi iyo ya chacho ari mubvunzo, zvinosanganisira nguva kuvapo chairo vatariri panguva kambani musha. Zvisinei, izvi hazvina zvawanikwa kwenguva pakati Kupfuudzwa taxpayer anoti tinofanira kugovera FTS magwaro. Kureva musi pakutanga pamusoro-panzvimbo rokuongorora iri pakutsvaga musi mudonzvo FTS akakodzera zvinyorwa kubva taxpayer.

Mabasa ose vaongorori

Ngatikurukurei muudzame chii mabasa ari Federal Mutero Service vaongorori kusarudza kana munda cheki. Panguva kushuma mutero matanho, vachishandisa rinowanikwa mashoko pamusoro taxpayer, mashoko kubva magwaro uye zvinowanika kwavari:

- kuongorora akagamuchira mashoko nezvemabasa chekambani;

- kuziva zvinobvira zvinopikisana ari kudzidza magwaro, hadzina kufambiswa zvakanaka zviri chizvidavirire uye mutero;

- kuona ukuru kufurirwa urema izvi pamusoro kuripwa kuranga sangano;

- kana zvakakodzera, kutanga pakaunda macheki - mamwe makambani kuti chokuita basa audited boka;

- kuongorora kwakavakirwa, pedyo nzvimbo;

- kukurukura nevanhu kushanda kambani, achikwezva nyanzvi nomazvo - chinangwa ane chinangwa kunyatsoongorora zviri audited boka;

- kuona umbowo pamusoro dzakaonekwa kutyorwa yomutero mitemo yacho Russian Federation;

- chikwereti Uyezve mitero, ona zvikonzero fines uye Zvirango;

- nemazvo kunyora bvunzo zvabuda.

Mitoro yacho taxpayer wacho kuongorora

Mamwe mabasa Tax Code asimbisa kuti taxpayer. Idzi dzinosanganisira: Federal Mutero Service vaongorori Anopiwa magwaro zvakakodzera, Implementation of Federal Mutero Service anorayira pamusoro kubviswa yokutyora mitemo yemitero. Kana boka musingadi kuita akakodzera mabasa - nayo angaperekedzwa kusingafadzi nomutemo migumisiro naye.

Tax inspections uye kuongorora

Article 89 of Tax Code hunoronga mwero uko Federal Mutero Service anekodzero kutanga matanho pasi kukurukurwa vaya nguva umo kambani rinoitwa nekuda mutero zvichiongororwa. Kunze - zviitiko umo:

- mbudo kuongorora rinoitwa FTS yepamusoro chivako sezvo nzira udzore kushanda FTS spatial amiririrwe, izvo monitors;

- nzira mutero richiona nekuda ari taxpayer anofanira wakagumiswa mangwanani;

- kambani anoramba zvinoenderana munhu vaifunga mafungiro Federal Mutero Service;

- mumwe taxpayer anofanira pasi Federal Mutero Service yakadzokororwa Kuzivisa kuti mutero yaizvozvo ipfupi tichienzanisa kuti chakanyorwa yapfuura nhau gwaro.

Check mapazi uye mumiririri mahofisi

The nzira iri mubvunzo, inogona kupa vo pamusoro pamatavi uye mumiririri mahofisi wekambani, kana ane. In kuremekedza webasa art. 89 of Tax Code hunoronga muganhu nokuti Federal Mutero Service - vaongorori havana kodzero aongorore mapazi uye mumiririri mahofisi zvakasimba 2 kana kakawanda muna mumwe chete kubhadhara mukati iyoyo. Uyezve, FTS haagoni kushandiswa zvakakodzera kushanya yakawanda chivako pane 2 nguva pagore. matavi Kuongorora musi uye mabhizimisi havafaniri kupfuudza 1 mwedzi.

Suspension bvunzo

The nzvimbo n. 9 iwe. 89 of Tax Code vari wakaiswa mitemo inodzora nzira nokuda kuturika pakati akaenzaniswa pasi kukurukurwa. Saka, musoro Federal Mutero Service of miganhu mapoka kodzero atange kumbomira kuti kuongorora kana:

- kunodiwa kukumbira mamwe zvinyorwa kubva taxpayer;

- zvakafanira kuwana mashoko kubva kuhurumende muzvikoro dzimwe nyika - maererano dzakawanda zvibvumirwano ari Russian Federation;

- unofanira kuita kuongorora;

- panodikanwa kushandura magwaro kuti yakabva auditee vatariri, mutauro Russian.

Vachiongorora yakaturikwa pasi penzvimbo hurongwa musoro miganhu vamapoka Federal Mutero Service. Kana nzira iri mubvunzo, akatanga, ipapo nguva abolition of Federal Mutero Service ari taxpayer chiito akadzorera epakutanga iwayo anopa kuti pakutanga akumbira ne vaongorori.

recheck

Mune zvimwe zviitiko, FTS anogona recheck. Chisarudzo kuitisa zvinofanira kukurukurwa nomubereki nemamiriro Federal Mutero Service mu nedanho kudzora nebasa Federal Mutero Service of miganhu Unit, iro yaiitisa muedzo wokutanga. Pasi apiwa pakuongorora FTS kunzwisisa chiitiko, unosanganisira vaongorori vachiongorora dhipatimendi zvakafanana mitero vakanga kuongororwa panguva yapfuura kushanya Federal Mutero Service vatariri vari boka. Saka, kana munhu kushanya rutsva Federal Mutero Service vaongorori kunongedza kutyorwa, kwete kuwanikwa munguva yapfuura rokuongorora, kuti chero zvirango pamusoro taxpayer, sezvinoita mutemo, regai bindepinde. Retesting hunodzorwa zvokudya ya. 10 Art. 89 Mutero Code.

Chii chichaita kuti vasabatwa pakati kutyorwa kuri Federal Mutero Service?

Kana Federal Tax vaongorori vakawana kutyorwa mu nekambani basa, ivo vachanzi kunodiwa kutora zvose zvaidiwa nomutemo matanho muvhidhiyo Kuda kutamba rakawanikwa chokwadi. Zvakakodzera kutevera chisarudzo mutero aiva umbowo.

Kana zvakakodzera, Federal Mutero Service abve zvinyorwa chekambani, izvo zvinogona kusimbisa ukama - the taxpayer haana kuitwa vakazochinja yokuvanda. Vaongorori Tax Service ane kodzero yokurayira kubva tsanangudzo audited kambani nokuda chokwadi akawanikwa, zvinoratidza mabasa kambani. Muchiitiko chino, chikumbiro nokuti zvakafanira mashoko anogona aumbwa zvose nemumuromo uye zvokunyorwa.

Kana taxpayer anoramba pamwe zvinovaka pamwe Federal Mutero Service, izvi zvingaita kuti chokwadi chokuti rokuongorora kupirikira ichi kana kuti mubvunzo yakaoma haisi nyasha sangano riri audited. Kana zvakakodzera, Federal Mutero Service vaongorori vangaita vhidhiyo ongororo kwacho, kutora mifananidzo yetumedu aidzidza zvinhu kuti kuva zvakasimba.

Facts pamusoro ongororo chinofanira kunyorwa ari oga Protocol. The akakodzera gwaro inisipekita anofanira kugadzira musi uye nzvimbo Implementation mamwe maitiro, zita Vakwikwidzi rokuongorora Zvivako audited kambani, zviri yezviito kuitwa vatariri kwakaratidza zviri nedanho rokuongorora zvivako. Photos uye mavhidhiyo, kana ani, vasiyana maminitsi.

kaunda Check

Above tinoona kuti, pamwe iri-panzvimbo - kana chikamu chayo - inogona akatanga yemabhuku cheki. Chaizvoizvo Its ndechokuti Federal Mutero Service anokumbira mashoko pamusoro mubasa yechitatu mapato chokuita audited kambani. Zvinokosha kucherechedza kuti runodzorwa nevamwe mitemo Tax Code - vakasiyana nevaya inowanikwa Article 89 Tax Code. Tax odhita, semhosva yakakura pakaunda, zvikurukuru, runodzorwa mugadziriro Art. 87 of Tax Code.

The chakaitika mubvunzo, inogona rakatangwa muna 2 munzira. Chekutanga, kuti miganhu weboka Federal Mutero Service anogona vakazvimiririra kubvunza yechitatu-party magwaro, izvo chokuita mabasa audited nekambani. Chechipiri, vatariri vane kodzero kushamwaridzana navo pakuwana anodiwa mashoko - achivatuma zvikumbiro vanofanira mugowana yemakambani, nezvaro kuMudzidzisi munharaunda, zvimwe zvinyorwa.

Kunyanya dudziro mitemo tichitarisa mutero audits

nuances zvinokosha mutemo mutero - kududzirwa zvokudya yomutero Code uye nemirayiro yayo okuwedzera. maakaundendi vakawanda vanosarudza kuti Art. 89 of Tax Code pamwe zvakataurwa, sezvo mashoko huri Code zvayo yakachena chimiro, dzimwe nguva haana pachena zvinogoneka kududzira ichi kana kuti chakaipa nazvo. Zvatinopiwa of Tax Code iri rakakodzera pamanyorerwo inogona kuwanika zhinji Category nezvikumbaridzo pamusoro pemambure.

Article 89 of Tax Code nokumwe kutaura ingasanganisira kutsanangurirwa nyanzvi panyaya: nezvaaiita Federal Mutero Service vaongorori uye mitero panguva audits, kukanganisa pamusoro Implementation vamwe mabasa nhengo Federal Mutero Service uye kutarisa yemakambani, litigation mune kusawirirana pakati FTS nemasangano. Muzviitiko zvose, mashoko kunooneka kuMudzidzisi zvinyorwa, angabatsira mumabhizimisi.

Achitaura zvatinopiwa rine nyaya 89 Mutero Code: Litigation anogona, sezvakanga zvakaita pamwe nyanzvi rinotsanangura, dzinobatsira kunyatsotsanangura yavo. Zvinoitika kuti zvinofungwa nyanzvi pane dzimwe tsika kuti Tax Code hunobva zvikurukuru pamusoro nyaya mutemo.

Muzviitiko apo chinhu. 89 of Tax Code pamwe rinotsanangura rinotaura kuti jurisprudence - tinogona kutaura nyaya mumatare siyana. Asi nyanzvi dzakawanda vanosarudza kureva zvose Pazvisarudzo rakatorwa Armed Forces kana Sac. Izvozvo hazvina pasi kuzvipfuudza. Muchiitiko chino, Article 89 of Tax Code nokumwe kutaura kunogona kuonekwa mungabva kuti tive munhu kududzirwa dzemunharaunda of Tax Code of rokuongorora mabhizimisi vamiririri.

For nomazvo Nyanzvi mabhizimisi zvinokosha Chokwadi, kuwana kupfuura mamiriro shanduro Art. 89 Mutero Code. "Consultant" uye mamwe mabhuku uye zviri pamutemo hurongwa - ingangove nzira yakanakisisa kuziviswa kuti kuMudzidzisi pamutemo mabviro inogadziridza.

pfupiso

Nokudaro, Federal Mutero Service, haana kugamuchira aida mugumisiro nezvokuti munhu dhesiki odhita yakasimba, kungamutsawo pokubuda napo. Anoita nzira iri kunyanya Article 89 of Tax Code. Site mutero odhita Zvisinei, vanogona munzvimbo ine utongi dzimwe dzemunharaunda of Tax Code, mitemo yeUnited nemirayiro.

Panguva nhau mabasa vaongorori FTS basa - kuziva papi zvakasimba anoti zvakarurama uye inobhadhara mitero. Kuti izvi zviitike, Federal Mutero Service anekodzero kuita zvakasiyana-siyana nzira inobvumirwa nomutemo - kuwanikwa magwaro, vakaongorora kwakavakirwa, nekuita nemasangano yechitatu-Bato inoshandawo mabasa audited kambani.

Mune zvimwe zviitiko, kuturika inopiwa pamusoro-nzvimbo proverki.Resheniya mharuro nzira iri mubvunzo, uyewo pakagadzwa kumbomira pakutsvaka zvinotora musoro Federal Mutero Service of miganhu mapoka. Iyewo anoita vaongorori anokonzera basa.

The odhita mutero vakuru kuita achiziva sarudzo - zvakanaka kambani kana nekusiyana, kuita pasina zvirango naro. Pamwe chete kudzidza mabasa imwe kambani, Tax Service anogona kutanga pakaunda-tarisa vaya chokuita mabasa audited sangano.

Great chaiko maakaundendi uye dzimwe nyanzvi vakakodzera yemakambani Russian ndiko kududzirwa dzemunharaunda of Tax Code - achirifananidza inspections uye zvakawanda. Kuti tiwane zivo zvakafanira mumunda uyu mari vari kudzidza Nyanzvi rinotsanangura uye ruzivo ruzhinji pamusoro hearings iri gadziriro kusawirirana pakati FTS uye makambani verifiable.