home Finance Books Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

10.3. Розрахунки при здійсненні зовнішньоекономііних операцій

10.3.1. The rules of the taxation of the roses in the spheres of the economic and social dignity

The legislation of Ukraine recognizes that in rural settlements residents and residents of non-residents in trade sales transactions are charged with foreign currency (1 group of currencies in the NBU) and yak is re-established through the banks.

Zdіysnennya rozrahunkіv mіzh residents i resident in the furrows torgovelnogo turnover without uchastі upovnovazhenogo bank abo have valyutі Ukraine without obsession іndivіdualnoї lіtsenzії NBU Tyagny yourselves nakladannya fine on resident rozmіrі, ekvіvalentnomu sumі Monetary tsіnnostey scho vikoristovuvalisya at rozrahunkah, pererahovanіy in the currency of Ukraine for obmіnnim course NBU on the day zdіysnennya such operations (with rozraunkah at currencies in Ukraine - on the sum of such rozraunkiv).

Yakshtlo non-resident to fly to the territory of Ukraine representative, such as "P" * 2 for currencies in Ukraine, then for residents of currencies in Ukraine through residents and residents, and for non-residents in inter-trading transactions, NBU will not be required. Vicorage of non-terrestrial currency in the designation of rozraunkah for the participation of such representatives in the vicarities of the non-economic currency, the payment of payment for the territory of Ukraine, and the need for the NBU's indefinitement.

* 2: {rakhunok type "P" vіdkrivaєtsya upovnovazhenim Bank postіynim predstavnitstvam іnozemnih kompanіy, fіrm, mіzhnarodnih organіzatsіy, stvorenim at whether yakіy organіzatsіynіy formі without yuridichnoї status of individuals, through the SSMSC povnіstyu abo chastkovo zdіysnyuєtsya pіdpriєmnitska dіyalnіst nonresident on teritorії Ukraine.

Rakhunok "H" type vіdkrivaєtsya predstavnitstvam nerezidentіv (in Vol. H. Іnozemnih bankіv) establish SSMSC predstavlyayut Interests nerezidentіv in Ukraїnі i do not zaymayutsya pіdpriєmnitskoyu dіyalnіstyu on teritorії Ukraine and takozh note, SSMSC zaluchayutsya to zdіysnennya program abo proektіv mіzhnarodnoї Relief chi mіzhnarodnoї Technical assistance.}

In the case of foreign currency on rahunkov pidpriemstv ta nekhhіdnostі fіnansovogo zabezpechennya zvnіshn'oekonomichnyh pidpriemstva operations mozhut proruchiti bank pribbati na їx korost ovpovіdnyi obyg currency. It is necessary to podbannya currency pidpriemstvom - nayavnist standard package of documents, zokrema application for the purchase of currency; Contract (credit agreement); Довідки з ДПІ; Інших документаів, визначених НБУ, ДПІ chi відповідним bank.

Residents, who can buy foreign currency through banks for donating money to foreign residents, are guilty of overexploitation of such sums in the course of 5 working days, at the time of the foreclosure of the tsikh sum on foreign currencies of residents. At different times, the riddles of hysteria terminate the kostyanov pridbank currency to be sold by banks with an extension of 5 working days to the Ukrainian currency market of Ukraine. If the positive is the course curriculum, you can visibly follow such an operation, you are directed to the Budget Budget of Ukraine, and the negative exchange rate is negative for the result of the gospodarstvo resident.

Viruchka rezidentіv in іnozemnіy valyutі pіdlyagaє zarahuvannyu on їh valyutnі rahunki in upovnovazhenih banks have termіni viplati zaborgovanostey, zaznachenі contracts, ale not pіznіshe 90 calendar dnіv s Dachi Mitnija design (vipiski vivіznoї vantazhnoї mitnoї deklaratsії) produktsії scho eksportuєtsya, and razі eksportu robіt (Ambassador), the rights of intellectual property - at the time of the signing of the act of a non-binding document, the registration of a visa, an assignment, an export of rights and telecommunications. Overwriting of the designated term will require an NBU.

Іmportnі operatsії rezidentіv, SSMSC zdіysnyuyutsya on the minds vіdstrochennya delivery in razі, if TAKE vіdstrochennya perevischuє90 calendar dnіv s time zdіysnennya advance payments abo vistavlennya bills on korist postachalnika produktsії (robіt, poslug), scho іmportuєtsya, potrebuyut іndivіdualnoї lіtsenzії NBU.

In case of interrupted transactions in the import transactions , the residents of the form of the documentary accreditation have the right to receive goods at the time of settlement by the bank's payment to the non-resident bank account.

Goods, scho іmportuyutsya for barter agreements, pіdlyagayut imported into Mitnija teritorіyu Ukraine in line zaznachenі in such dogovorі, ale not pіznіshe 90 calendar dnіv s Dachi Mitnija design (dati decorated vantazhnoї mitnoї deklaratsії on eksport) tovarіv scho factual eksportovanі for barter agreements, And in the export for a barter agreement, the work and the service of the date of the signing of the act of a non-binding document, but the vicariousness of the robot, the ambassador of the servant.

Torn down zgadanih termіnіv rozrahunkіv Tyagny yourselves styagnennya penі for dermal day stitched at rozmіrі 0.3% od sumi neoderzhanoї viruchki (mitnoї vartostі nedopostavlenoї produktsії) in іnozemnіy valyutі, pererahovanіy penny odinitsyu in Ukraine for the exchange rate of NBU on the day viniknennya zaborgovanostі.

In razі of acceptance of the court, Mіzhnarodnim komertsіynim arbіtrazhnim court chi Morskoyu arbіtrazhnoyu komіsієyu of Commerce and promislovіy palatі Ukraine pozovnoї Claim resident pro styagnennya s nonresident zaborgovanostі, yak vinikla vnaslіdok nedotrimannya nonresident strokіv, peredbachenih eksportno-іmportnimi contracts vіdpovіdnі termіni zupinyayutsya i fine for їh torn down in Tsei period not to rally.

In razі of acceptance of the court rіshennya about vіdmovu in pozovі povnіstyu abo abo chastkovo pripinennya (zakrittya) provadzhennya in spravі chi zalishennya summon without rozglyadu vіdpovіdnі line ponovlyuyutsya i fine for їh splachuєtsya torn down for the day of skin stitched, vklyuchayuchi perіod for yaky Bulo tsі termіni zupineno.

At different times the court rishennya about zadovolennya I'll call a fine for pozrashennya terminiv rozraunkiv not to rally in order to receive a call to inspect a court by an arbitration court.

A penalty is indicated to be paid on the corridor of the state budget of Ukraine for the results of the implementation of the documentary checks.

In razі perevischennya termіnіv rozrahunkіv for eksportno-іmportnimi operatsіyami, vikonannya residents dogovorіv virobnichoї kooperatsії, konsignatsії, budіvnitstva complex, operational i fіnansovogo lіzingu, delivery Folding tehnіchnih virobіv i tovarіv spetsіalnogo priznachennya Natsіonalny Bank of Ukraine Mauger nadavati іndivіdualnі lіtsenzії.

For otrimannya lіtsenzії National Bank of Ukraine on podovzhennya termіnіv rozrahunkіv for eksportno-іmportnimi operatsіyami rezidentіv sub'єkt zvertaєtsya to vіdpovіdnogo mіnіsterstva chi іnshogo central authority for visnovkom vikonavchoї Vladi schodo vіdnesennya eksportno-іmportnoї operatsії to dogovorіv virobnichoї kooperatsії, konsignatsії, integrated budіvnitstva, she promptly fіnansovogo lіzingu , The supply of collapsible technical vibrobs to the goods of special recognition, a kind of nadayatsya beside the ten-decimal term at the moment of submission of documents for sight. In razі nadannya positive visnovku mіnіsterstvo abo Inshyj the central organ vikonavchoї Vladi podaє zaznacheny visnovok s obґruntuvannyam perіodu mozhlivogo perevischennya termіnu rozrahunkіv to ADP Ukraine, yak at p'yatnadtsyatidenny termіn podaє to the National Bank of Ukraine visnovok residual schodo tsogo mozhlivogo podovzhennya termіnu. On pidstavi zasnachenogo vysnovku National Bank of Ukraine priyamaye remain the same as the stasovoy vidiche lіtsenizії.

Significantly, it is impossible for the currency laws to be discharged by residents of the country, but by the order of that term, the declaration of the currency values ​​of that particular mine, the yoke is overstepped by the interstices of Ukraine, and the draft is punished by the National Bank of Ukraine.

Incompetent filing, prihovuvannya aboku perekazuvannya vstanovlenoї National Bank of Ukraine звітності про валюні операції тягне за союю накладання штрафу в розмірі 20 neopodatkovuvanih мінімумів доходів громадян. Рішення about застосування санкцій приймає chief (intercessor of the chief) in the course of the taxation and inspection.