Art. 78 ya Tax Code. Ngongole kapena obwezeredwa wa overpaid misonkho, levies, ndalama, zilango

The Tax Code amapereka njira imene ndi opereka anthu kapena milandu ina abwerere ndalama ngati overpaid kulinganiziratu kapena boma ingalemetsedwe. Kukhazikitsa ufulu umenewu chiyenera kugwiritsidwa ntchito mogwirizana ndi makonzedwe a nkhani zina za Tax Code, makamaka, 78 ndi 79. The oyamba nthawi obwezeredwa kuti wokhoma ndi kuchepetsa ndi malipiro panopa malipiro overpaid. Kapangidwe ka nkhani imeneyi zikusonyeza lamulo bwino cha ntchito zogwirizana wa Federal Tax Service. Nkhani yachiwiri n'chakuti pa aligorivimu msonkho obwezeredwa limene ingalemetsedwe. ndi limatchula otchulidwa njira chiyani? Kodi amakhoma misonkho kusonyeza ufulu wawo obwezeredwa milandu ngati kapena-pati?

Pangano Article 78

Art. 78 ya Tax Code - gwero, amene motsatira ndondomeko kupatula kapena obwezeredwa yovomerezeka misonkho ndalama zina kwa bajeti, ndi overpaid njira imodzi kapena gulu lina - nzika kapena bungwe. zochitika zofanana akhoza kupangidwa, ngati wokhoma wawerenga misonkho kuposa ofunika kapena mfundo zomwe zidalembedwa kuchuluka bajeti owonjezera chimene zokuthandizani kupanga. Zidzakhala zothandiza kuphunzira kapangidwe ka nkhani. 78 wa Code Tax pa zinthu mosiyana.

ndime 1

Izi mchitidwe nkhani ya Tax Code zikuphatikizapo zomwe kusonyeza kuti kuchuluka owonjezera msonkho ndi kuti kuchepetsa ndi ngongole watsopano wa munthu kapena bungwe pa ngongole bajeti panopa, alipire wa arrears misonkho ina, komanso mangawa pa ndalama ndi zilango kapena kubwerera ku lamulo kuti umamangidwa ndi nkhani zogwirizana ya Tax Code. Pamaso pa luso. 78 Para. 1 ya Tax Code ananenanso kuti kupatula kuchokera zochuluka feduro, dera ndi oyang'anira tauni misonkho chilango pa iwo ikuchitika malumikizanidwe ndi mitundu ofanana udindo bajeti.

ndime 2

Ndime yachiwiri nkhani ya Tax Code lili kamba umene chabwino kapena obwezeredwa misonkho owonjezera ayenera idzachitika Kupititsa Federal Tax Utumiki ya malo a kalembera wa unit samalipira, pokhapokha malamulo ena sali m'gulu la Tax Code. Ndime ya Art. 78 mulinso malo kumene, ambiri, kubwerera malipiro anagwira popanda anakhumudwitsa chidwi.

katunduyo 3

Ndime zotsatirazi wa nkhani zikuphatikizapo zokhudza zimene Federal Tax Service adzakhala kulankhula kwa wolipira milandu uliwonse wa overpayment a misonkho ina ndi ndalama zace palibe pasanafike pa atapita masiku 10 Atapeza anasamutsidwa zosafunika. Ngati akuluakulu a msonkho sakhulupirira kuti overpayment kwenikweni ikuchitika, koma zikutanthauza kuti zingakhale akhoza kupereka wokhoma kuti achite yachinsinsi olowa wa akalozera masamu kwa malipiro ziwalo.

katunduyo 4

Ndime ya Art. 78 Kusonyeza kuti wokhoma azipereka ntchito zolembedwa za msonkho kwa kukwanilitsidwa kwa ufulu chomveka overpayment ngati ngongole ndi ngongole panopa. chikalata ichi akhoza anagonjera mu mawonekedwe a pakompyuta - malinga zikhoza anasaina analimbitsa oyenerera pakompyuta siginecha, kapena kudzera pa Intaneti chifukwa cha wokhoma msonkho. Chigamulo pa kuwerenga gawo la overpayments misonkho anatenga Federal Tax Service palibe pasanafike atapita nthawi malire a masiku 10 pambuyo bungwe adzalandira ntchito yoyenera kwa nzika kapena bungwe, kapena kuchokera tsiku imakhala ya Federal Tax Service ndi satifiketi samalipira natsimikiza kukhazikitsa yotsimikiza anzake a malipiro a malipiro, ngati, maphunziro.

katunduyo 5

Mu ndime 5 wa nkhani limanena kuti overpayment ngati ngongole ndi malipiro a arrears msonkho ayenera kuchitidwa paokha FTS. Mawu zina za msonkho Choncho phunziro kwa malipiro mwachindunji chindapusa zambiri Sikuti. FTS ayenera kukwaniritsa zofuna za ndime Article 78 mwa masiku 10 pambuyo overpayment chipezeka, kapena pa tsiku la imakhala ya Federal Tax Service ndi wokhoma kuchita natsimikiza chiyanjanitso anzake a ndalama. Nthawi zina, chakudya zogwirizana nyengo chiwerengedwa kuchokera tsiku la chiweruzo, ngati aliyense, anatengedwa mu maganizo a mlandu pankhani ya mikangano msonkho.

Ndime ya Art. 78 ya Tax Code zikuphatikizapo zomwe kusonyeza kuti wokhoma, ngakhale kuti zimenezi si kuvomerezedwa ndi lamulo, komanso ali ndi ufulu kugonjera yofunsira, anatchula pamwamba pa Federal Tax Service. Izi zikhoza kutheka, mwachitsanzo, kuti imathandizira kuwerenga overpayments mu malipiro m'tsogolo. Pankhaniyi msonkho ayenera nyamukani ndi kuchuluka lolingana mu nthawi osati choposa masiku 10 pambuyo chiphaso cha chikalata wokhoma kapena kuchokera tsiku limene mchitidwe wa chiyanjanitso anzake a ndalama wakhala anasaina, mutu wotere.

katunduyo 6

Tiyeni tsopano tione mmene adzabwerenso overpayments anapangidwa kwa bajeti. njirayi nthawi N. 6, Art. 78 ya Tax Code. Kuchuluka kwa msonkho overpaid ayenera anabwerera samalipira Tax Service pa pempho lolembedwapo, akhoza kupangidwa mwa mawonekedwe a pakompyuta, anapereka kuti lonjezolo ndi siginecha oyenerera amagetsi.

Tax Service ayenera kuchita msonkho obwezeredwa palibe pasanafike 1 mwezi pa chiphaso cha ofunsira. Malo N. 6, Art. 78 ya Tax Code ananenanso kuti ngati munthu wokhoma kugonjera pempho loti obwezeredwa wa overpayments mu Federal Tax Service, arrears, makamaka ikuchitika chivundikirocho. Ngati pa kuthetsa wa ngongole akhala wina kuchuluka amabwezeretsedwa.

katunduyo 7

Malinga ndi malamulo N. 7, Art. 78 ya Tax Code, ntchito kwa Federal Tax Service, wotumidwa wokhoma msonkho, kutanthauza kuti anyamuke aliyense mwalamulo achire overpaid msonkho angakhale analemba ndi kugonjera Office pasanathe zaka 3 kuyambira pamene kuchuluka owonjezera operekedwa bajeti, kupatulapo ngati tasonyeza operekedwa ndi malamulo amachita zogwirizana munda wa msonkho komanso zolipira.

katunduyo 8

Malinga ndi katunduyo pansi kulingalira, ndi Federal Tax Service adzakhala kusankha chipukuta misozi cha nzika kapena gulu la misonkho overpaid mu nthawi osati choposa masiku 10 pambuyo chiphaso cha Federal Tax Service, kapena pa tsiku la chinenero chamanja wa Office ndipo akudikila malipiro a mchitidwe msonkho wa chiyanjanitso - ngati zinachitikadi. Mu Dec. 8 luso. 78 ya Tax Code ananenanso kuti Kuti kubwerera kwa overpayments lolingana, wasenza pamaziko a womulera chisankho Tax Service pa kuchuluka koyenera kwa malipilo, anatsogolera Federal Tax Service mu Zachuma Federal - Office zimene pamapeto, amapanga ndalama kwa obatizidwayo malinga ndi bajeti ya malamulo Russian Federation .

katunduyo 9

Malinga ndi malamulo a Chi. 9 Article 78 ya Tax Code, opereka msonkho amafunika kuuza chigamulo pa kupatula kapena obwezeredwa wa overpayments kuti akhale kuvomerezedwa ndi ndondomeko kapena kukana kugwira. Woyamba kapena chachiwiri kuti zizichitidwa mwa nthawi osati choposa masiku 5, pambuyo poganiza bwinobwino. Zidziwitso ndi Federal Tax Service kunditumiza ku mutu wa kampaniyo, anthu zachilengedwe, owayimilira ndi chiphaso kapena njira ina iliyonse kuti otsimikiza polandirira msonkho pa Intaneti.

Pankhani mogwirizana wa Federal Tax Service ndi gulu Consolidated wa amakhoma misonkho, kuchuluka kwa overpayment ya msonkho kuti amatamanda kapena refunded kuti chipani udindo gulu zogwirizana. Ngati mgwilizano pa mapangidwe ake watha kugwira ntchito, obwezeredwa kapena ngongole milandu pa pempho la gulu udindo. Opaleshoni imeneyi si anachita ngati chipani udindo, m'gulu gulu Consolidated, ali arrears, ndalama ndi zilango zina mu bajeti.

katunduyo 10

Mogwirizana ndi malamulo a N. 10 Article 78 ya Tax Code, kuchuluka kuti refunded kapena kuchepetsa ukuwonjezeka mu malumikizanidwe ndi mlingo wa refinancing a Bank wa Central, ngati kuwerengetsera pa pakati pa Federal Tax Service ndi wokhoma sati akuyendera pa nthawi imene inatchulidwa mu Para. 6 kwa nkhani ya Tax Code .

katunduyo 11

Malinga ndi malamulo a Chi. 11 Article 78 ya Tax Code, kapangidwe Kupititsa wa Zachuma Federal, amene akuchita adzabwerenso overpayments msonkho, ayenera awadziwitse Federal Tax Service wa, pamene udindo wa kuchuluka kwenikweni kunditumiza ku wokhoma ndi pati.

katunduyo 12

Ngati chidwi zimene womuyenerera overpaid kusonkhanitsa pansi pa makonzedwe a Para. 10 Nkhani ya Tax Code, obatizidwayo sati kutchulidwa zonse, kuti FTS wasankha pa zotsalira malipilo omwe masamu zochokera pa tsiku la kutengerapo chenichenicho cha ndalama analemba kuti wokhoma msonkho. Ntchito iyi ya Federal Tax Service ayenera kugwiritsa palibe pasanafike masiku 3 kuchokera chiphaso cha nkhani Federal Zachuma pa tsiku obwezeredwa, ndi kuchuluka kwake. Amafuna malipiro kuti FTS, nayenso, ayenera kugonjera kwa Zachuma Federal.

Ndime 13 ndi 14

Mogwirizana ndi ndime 13 ya nkhani ya Tax Code, chabwino kapena malipiro a msonkho overpaid ayenera kukhala mu rubles Russian. Katunduyo 14 n'kukulemberani kutsatira malamulo ondandalikidwa Nkhani 78 ya Tax Code, misonkho komanso poyerekezera ndi maudindo ena: malipiro pasadakhale, chilango ndalama, osiyanasiyana levies. Malamulo zogwirizana anauyamba Nkhani 78 kuyenela anagawira pa maziko a malamulo a N. 14, pa nthumwi msonkho, mabungwe kulipira ndalama kwa bajeti ndi mamembala a gulu Consolidated wa amakhoma misonkho. Ndime ya Article 78 ananenanso kuti msonkho Russian ayenera kutsatira malamulo yoyenera m'kati kupatula kapena obwezeredwa ya VAT overpaid amene ali refundable malinga ndi lamulo.

ndime 15

Ndime 15 ya Art. 78 ya Tax Code atakhazikitsa mlingo pa zimene umboni umasonyeza nkhani monga mwini chuma mu kulengeza wapadera, amene anapereka malinga ndi Chilamulo Federal "Pa kulengeza zaufulu", ndi kulanda katundu amenewa kwa mwini zenizeni sangakhale maziko kuzindikira za malipiro ndi bajeti kuthetsa.

Motere malamulo onse opezeka mu Article 78 ya Tax Code la Chitaganya cha Russia, msonkho Russian limavomereza msonkho anayambitsa ndi mosungiramo zopereka, ingalemetsedwe chifukwa accrual la kafukufuku msonkho kapena mfundo kugonjera ake wokhoma kwawo. chitsanzo china chinachititsa overpayments - kusintha mu m'munsi msonkho chifukwa cha chiweruzo kapena dongosolo la apamwamba dongosolo FTS.

Kodi n'zotheka obwezeredwa msonkho pansi Article 78 osakhala okhala la Russia?

amakhoma misonkho ambiri nkhawa zavutoli: kaya kubweza misonkho overpaid mu bajeti, si anthu a Chitaganya cha Russia? Anthu alendo ankaona ndi Russia amene akukhala mu Russia ndi zosakwana hafu ya masiku 365. Monga katswiri wa zipangizo luso. 78 ya Tax Code ndi ndemanga, njirayi ndi zotheka. Taganizirani mfundo zina zabwino zake.

Mbali yaikulu ya misonkho omwe sanali anthu - iwo kulipira msonkho munthu pa mtengo wa 30%, pamene, ambiri, amalipiritsa kuchita masamu pa mlingo wa 13% ndalama. Kufunika kubwerera amalipiritsa yoyenera m'njira zotchulidwa malamulo a Art. 78, zingakhale chifukwa mtima ndi lolakwika a udindo msonkho ndi olakwika mawerengedwe a msonkho munthu pa mlingo wa 30% m'malo 13%. Ambiri aligorivimu malinga ndi zimene rebate ikuchitika mu bajeti, mu nkhani iyi, chimodzimodzi ngati momwe zinalili ndi zapansi ena ntchito njirayi. Ndiko kuti, wolipira ayenera kupereka Federal Tax Service, monga momwe N. 6, Art. 78 ya Tax Code, chilengezo pambuyo - kudikira kukhazikitsidwa ndi chigamulo msonkho. Imathandiza kuganizira mmene tiyenera wasenza.

Kodi kulemba fomu yoti malipiro a msonkho?

Ntchito Fomu obwezeredwa yovomerezeka overpayments ku bajeti boma wonse logwirizana. Kudzanja pamwamba pa chikalata ayenera mwachindunji omwe Mulungu anawauzira. Ambiri, ndi mutu wa Kupititsa Inspectorate msonkho pa boma limene wokhoma ali ntchito. Kotero ife kulemba. "Mutu wa IRS pa oterewa ndi ngati tauni kapena chigawo" zotsatirazi ziyenera kulembedwa, amene ntchito wapangidwa. Lembani "Kuchokera Mfundo yakuti". Chinthu chotsatira - pasipoti wodandaulayu a deta (mndandanda wa chikalata, chiwerengero chake, tsiku la nkhani, komanso thupi, mu mpukutuwu ndi chikalata). The fomu yofunsira obwezeredwa msonkho ayenera muli adiresi ya kulembetsa wokhoma - kukonza mzere m'munsi mwake. Kenako, kulemba pakati pa "Statement" page. Pansipa zapansi pempho lake kwa Federal Tax Service mawuwo akuti "malinga ndi Para. 6, Art. 78 ya Tax Code, mogwirizana ndi overpayment msonkho Chonde kusamutsa ndalama chifukwa kubwerera pa chonchi chifukwa munthu. "

Kenako, kukonza mfundo za nkhani zogwirizana banki. Awa zambiri: dzina olandila, kagulu VAT, dzina banki, BIC, mtolankhani nkhani, chifukwa munthu. Pansipa tiika tsiku chikalata, siginecha ndi decryption. Izo zikhoza kuwoneka ngati kuti obwezeredwa a msonkho overpaid? A nyemba gwero zingakhale:

Kusiyana mawu ofanana akhoza zimachitika pamwamba pa zonse mtundu wa misonkho, mitengo, ndalama ndi zina ndalama mu bajeti. Mwachitsanzo, munthu msonkho kubwerera, kapena Mwachitsanzo, monga taonera pamwambapa, VAT akhoza kuchitika.

Nkhani 78 ndi 79 ya Tax Code: mmene zikugwirizanirana ndi mzake?

Mwina kudziŵika kuti pali nkhani omwe ndi ofanana kwambiri item mu Tax Code. 78 - 79 ya Tax Code izo nthawi ndalama za obwezeredwa misonkho ndi udindo zina zomwe ingalemetsedwe. Ife kufufuza lodziwika kwambiri mfundo yake.

Motero, N. 1 tbsp. 79 anasonyeza kuti ayambe overpayments mu bajeti ayenera idzachitika pokhapokha ngati zimenezi molondola kuchepetsa kuchuluka lolingana mokomera alipire mwina arrears. Mukaona kuti palibe, iwo okha mu nkhani iyi, ndi FTS adzayenera kugwira njira zimene Gawo 79 la Tax Code. Mogwirizana ndi malamulo onse opezeka mu Dec. 2 tbsp. 79 ya Tax Code, chosankha Federal Tax Service kuti abwerenso owonjezera msonkho samalipira ayenera kumwedwa mu nthawi osati choposa masiku 10 pambuyo chiphaso cha ntchito mwa Office. mawonekedwe ake zambiri zofanana ndi amene amagwiritsidwa ntchito pa nkhani ya kukwaniritsidwa kwa ufulu kuchepetsa ndalama, boma overpaid.

FNS mu kukhazikitsa ndondomeko obwezeredwa, monga nkhani kumene overpaid msonkho chiwerengedwa malinga ndi Article 78, amagwirizana ndi Zachuma Federal. Motero, msonkho bungwe ayenera kutsogolera malamulo kuti abwerenso ndalama lolingana, amene anapanga pa maziko a njira Federal Tax Service. Pempho kwa obwezeredwa ya malipiro owonjezera, amakhoma misonkho akhoza kugonjera FTS mkati 1 mwezi kuchokera nthawi imene iwo kudziwa chenicheni chakuti pali overpayments mu bajeti.

Nthawi zina, ufulu kukhazikitsa kupereka malipiro oyenera kuti nzika za malipiro ndi kofunika kutsimikizira kukhoti. Mawu zonena, nkhani imene - chitsimikiziro cha malo mlandu obwezeredwa msonkho zikhoza kupangidwa kwa nthawi ya zaka 3 kuchokera tsiku la kudziwika ndi kudulitsa wokhoma zoona.

chakuti bajeti - overpaid msonkho, Federal Tax Service ayenera awadziwitse paokha, ngati nkoyenera kwa malamulo a ndime 4 Art .. 79 ya Tax Code, phunziro la wosamalira bajeti mu nthawi osati choposa masiku 10 pambuyo mfundo zogwirizana kuikidwa.

Kuchuluka kwa msonkho umene amene bajeti pa kukula anakhumba, ayenera kubwerera kwa obatizidwayo, potengera malamulo a N. 4 tbsp. 79 ya Tax Code, pasanafike 1 mwezi kuchokera tsiku la ntchito kwa Federal Tax Service mu mawonekedwe zinalembedwa. Komanso, nthawi zina, owonjezera ake chuma chidwi zimakhala mu malumikizanidwe ndi zosonyezera refinancing mlingo wa Bank wa Central.

Ngati nkhani ya mgwirizano ndi Federal Tax Service - anagwirizana makampani gulu, mafomu a msonkho kwa nkhani za membala udindo wa gulu.

Kapangidwe Kupititsa wa Zachuma Federal adzakhala awadziwitse Federal Tax Service ya malipiro kwa wokhoma msonkho, monga momwe zilili ndi ndondomeko kuchepetsa msonkho owonjezera pansi Article 78 ya Tax Code.