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Фінанси підприємств - Філімоненков О.С.

4.6.4. Dzherela - the order of extinguishing of tributary goiters - the platnikom of submittals

Vіdpovіdno to sedate zakonodavstva about opodatkuvannya platniki vіdpovіdnih podatkіv toil samostіyno obchislyuvati i in zaznachenі termіni splachuvati vstanovlenі for them podatki and takozh platezhі budget i derzhavnі tsіlovі funds.

Podatkovih zobov'yazannya - tse zobov'yazannya paysite podatkіv (platezhіv) splatiti in vstanovlenі termіni in vіdpovіdnі budget i derzhavnі tsіlovі Fondi obchislenu scrip podatku (payment) in order vstanovlenomu.

It is not the same for the insertions of the terminus of the zodiac, but it is also accrued on the sum of the zobs of zobov, the penis is the zaborgovistyu from the podatkiv (underpayment).

Podatkovі zobov'yazannya and takozh zaborgovanіst them mozhut pogashatisya for rakhunok paysite podatkіv Vlasnyi koshtіv, and razі їh vіdsutnostі - for rіshennyam body styagnennya vіdpovіdnogo for rakhunok paysite lane.

When tsomu Jerel Vlasnyi koshtіv scho spryamovuyutsya on SPLAT podatkovih zobov'yazan (borgіv), Je Costa, otrimanі od sale produktsії, tovarіv (vikonannya robіt, nadannya poslug), lane i nemaynovih tsіnnostey, Key infrastructure tsіnnih paperіv that іn.

For rіshennyam paysite podatkіv payment yogo abo podatkovih zobov'yazan repayment podatkovoї zaborgovanostі Mauger zdіysnyuvatis Shlyakhov zalіku unliquidated zustrіchnih penny zobov'yazan vіdpovіdnogo budget before such paysites podatkіv, termіn repayment yakih Now is the time to viniknennya podatkovih zobov'yazan paysite podatkіv.

Jerel samostіynoї Splat obov'yazkovih platezhіv (podatkіv, zborіv) s ob'єktіv neruhomostі shaping can Buti yak vlasnika assets such ob'єktіv neruhomostі so i whether yakoї individuals to yak hard at obov'yazok splachuvati podatki.

Dzherelami repayment zaborgovanі z podatkіv u їh pays for rіshennyam body stjagnnenya є be-yaki activator platnik podatkіv, but at the moment vikinnennya borgu automatically transferred to the banknote outpost.

Перехід активів у податкову заву Відбувається за моми:

• in case of failure to provide a non-attendant filed by the plaintiff declarations of the first robotic day, the day is set for the remainder of the term, established for filing a tax declaration;

• for non-payment of sums of a post-entry goiter, a rosemary plated with a platyk, - from the day, after the rest of the day, the inserted term has been completed;

• for non-payment of sums of a post-entry goiter, which has been inspected by a control body, on the day following the rest of the day, the term of repayment, established by the supervisory authority in the subarticiary.

Vodnochas not mozhut bouti vikoristani yak dzherela gosushennia podatkovogo borgu payer podatkіv for yogo samostystnym rіshennyam abo for the authorities:

• Mayno payer podatkiv, nadae in the outpost іншим individuals;

• an activist who is able to lie on the rights of the most powerful individuals and perebuivayut at timchasovom rozporyadzhennyi nekorostuvanni platnik podatkiv (rent, accumulation, davalnitska sirovin);

• Costa іnshih osіb, nadanі yak paysite podatkіv vnesok (deposit), and takozh vlasnі Costa yuridichnoї individuals SSMSC vikoristovuyutsya for viplat zaborgovanostі s osnovnoї zarobіtnoї pay pratsіvnikam, SSMSC Je uchasnikami of labor vіdnosin s tsієyu Yurydychna apart;

• lending loans, assigned to the payer in the credit and financial institutions;

• the mayo, included in the warehouse of the centralized complex of state powers, but not privatizing privatization, that is.

Активи звільняються з-під податкової заставки From the day:

• awarded by the subordinate body of the copy of the paid order, recorded by the bank, about pererahuvannya to the budget of the Sumi Sumi of the tax-bearers;

• filing a petition to the sub-office of the tax office in the case of an unsuccessful petition;

• the prosecution of a subordinate borough is hopeless through the payment of a plaintiff's abolition of a yogi for reestablishment;

• priinyattya podatkovym body rishennya about rostrochenchenya, vidstrochenchenya sumi subatkovogo borgu;

• the contract of payment of the guarantee by the plaintiff agency for the payment of the sum of taxes on the taxable borough of the payer of taxes;

• to receive a summary judgment by the court (arbitration court) in the course of the procedures, with the legislative approval of the power of bankruptcy, that is.

In razі unliquidated at vstanovleny termіn paysites podatkovih zobov'yazan abo podatkovih Borg through vіdsutnіst from Demba Vlasnyi koshtіv i rіshennya about vіdstrochennya platezhіv podatkovih body Mauger pogasiti takі zobov'yazannya i Borg rakhunok for sale aktivіv scho perebuvayut in zastavі in this paysite. Prote such sales shall not be earlier than in the month (30 days) on the day of the submission of the payment order to the plaintiff by another organ of the tax office about the self-extinguishing of the imprinted in the current delivery bureau.

The sale is active in the order, which is installed in the payer of taxes. Проте в усіх випадках враховується необхідність зберігання цілісності майнового комплексу платника податків, що забезпечить здійснення його виробничої діяльності до повного погашення боргу.

Yakscho paysite podatkіv to ukladennya contract zakupіvlі-sa-ju yogo aktivіv povnіstyu pogashaє scrip podatkovoї zaborgovanostі, podatkovih body priymaє rіshennya about zvіlnennya Tsikh aktivіv s-pid outpost podatkovoї i skasovuє rіshennya about їh sales.
Yakscho paysite with lіkvіdatsії podatkіv Chastina yogo abo podatkovih zobov'yazan podatkovih Borg zalishaєtsya unliquidated through nedostatnіst aktivіv, Won pogashaєtsya for rakhunok aktivіv zasnovnikіv abo uchasnikіv tsogo pіdpriєmstva, Yakscho stink bear Povny abo chastkovu vіdpovіdalnіst for zobov'yazannyami paysite podatkіv vіdpovіdno to sedate zakonodavstva.

Yakscho paysite vlasnik podatkіv abo upovnovazheny him authority priymaє rіshennya reorganіzatsіyu about this paysite podatkіv, yogo podatkovih zaborgovanіst, abo podatkovih Borg, pіdlyagaє vregulyuvannyu in this order:

• Yakscho reorganіzatsіya zdіysnyuєtsya Shlyakhov rozpodіlu paysite podatkіv on Dvi abo bіlshe yuridichnі individual s lіkvіdatsієyu this paysite podatkіv, usі novostvorenі platniki podatkіv dіstayut right obov'yazki th schodo repayment podatkovih zobov'yazan abo podatkovih Borg in rozmіrі scho pripadaє at Chastain balansovoї vartostі aktivіv, Otrimanykh them with їх стренніі at the process of reorganization of the colossal pidpriemstva;

• Yakscho reorganіzatsіya zdіysnyuєtsya Shlyakhov zmіni titles, organіzatsіyno legal status, the Taqiy platnik podatkіv pіslya reorganіzatsії dіstaє usі right obov'yazki th schodo repayment podatkovih zobov'yazan abo podatkovih Borg, scho yogo vinikli to reorganіzatsії;

• Yakscho reorganіzatsіya zdіysnyuєtsya Shlyakhov ob'єdnannya dvoh abo bіlshe platnikіv podatkіv s lіkvіdatsієyu Yurydychna osіb scho ob'єdnalis then ob'єdnany platnik podatkіv dіstaє OOO All rights obov'yazki i s repayment podatkovih zobov'yazan abo podatkovih platnikіv Borg, scho about ' Yesterday.

Reorganization of the payer of taxes is not due to the terminus of repayment of taxable zobovs. Neither the tax-payer boroughs are paid by planners, the wagons are reorganized.

In razі nemozhlivostі paysites podatkіv svoєchasno splatiti uzgodzhenu s podatkovih body scrip podatkovih zobov'yazan abo podatkovih Borg, Mauger vіn zvernutisya іz declared to podatkovih authority about rozstrochku abo vіdstrochku Splat sumi payment.

Pіdstavoyu for rozstrochennya Splat podatkovih zobov'yazan abo vіdstrochennya Splat podatkovih Borg Je nadannya paysites podatkіv dostatnіh dokazіv about zagrozu viniknennya podatkovih Borg abo yogo about nemozhlivіst maturity in negativnі prirodnі yavischa scho steel.

Rishennya about rozstrochennya abo vidststrochennya podatkovkikh zobov'azan at the interstices of one budget rock to come:

• kerivnikom podatkovogo organ of the lower rivnya zazverdzhennyam yogo rishennya kerivnikom podatkovogo vishchogo rivnya schodo gagolozhdavnyh podatkiv (payments);

• kerivnikom podatkovogo organ iz zatverdzhennyam yogo rishennya fіnansovim organ mіsssevogo samoveredvrannya shodo mіssevih podatkіv (payments).

Рішення про розстрочення або відстрочення податкових зобов'язань на термін, що перевищує бюджетний рік, приймається:

• Income tax-exempt payments and obovvyazykovy payments - kerivnikom central filing authority for weather conditions in the Ministry of Finance of Ukraine;

• shodo mositsvyh podatkiv і zborіv - kerivnikom podatkovogo organ for pogodzhennyam z fіnansovim pіdrozdilom mіscevogo vikonavchogo vladi.

Rozstrochennya podatkovkikh zobov'azan nadaetsya on the instincts of a sub-prime loan for repayments yogo rivnimi parts for period, na yaky vono nadaane, pochinayuchi zavatkovogo, scho nastaє periiodom nadannya credit.

Vіdstrochennya podatkovih zobov'yazan nadaєtsya for minds, scho scrip The basic podatkovih zobov'yazan that narahovanі them vіdsotki splachuyutsya rіvnimi chastkami s perіodu, viznachenogo vіdpovіdnim podatkovih body abo body mіstsevogo samovryaduvannya, ale not pіznіshe zakіnchennya 12 calendar months at the time s viniknennya such podatkovih goiters' Yazannya. Rozstrochennya i vіdstrochennya podatkovih platezhіv not mozhut nadavatisya schodo podatkovih zobov'yazan іz vvіznogo mita, excise zborіv, MPE when vvezennі on teritorіyu Ukraine tovarіv, vneskіv in Pensіyny fund i fund obov'yazkovogo sotsіalnogo strahuvannya.