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Звітність budgetary installations - Tkachenko І.Т.

6. (0013) - релігійні оргаізації

Registered with the order, podbarchenoymu Law of Ukraine (paragraph "e" p / n 7.11.1 paragraph 7.11 article 7, designated by the Law)

The Law of Ukraine " On the Freedom of Compatibility and Restoration of the Organiza- tion " states that the church has been vigilantly vested in Ukraine. Art. 7 tsogo Act peredbacheno scho relіgіynimi organіzatsіyami Je relіgіynі bulk, i upravlіnnya center, monastirі, relіgіynі fraternity mіsіonerskі tovaristva (mіsії) duhovnі navchalnі mortgages and ob'єdnannya takozh, scho s skladayutsya vischezaznachenih relіgіynih organіzatsіy. Reliance is represented by its own centers (administrations). On інші оргаізації, уворені за релігійною знакою, дія Do not sweat the law of Ukraine "About Freedom of Conscience and Reliance Organiza- tion".

The reorganization of the organization is due to a special legal status at the time of the reestablishment of the statute (laying). Relіgіynі organіzatsії in order viznachenomu chinnim zakonodavstvom, toil right to vikonannya svoїh statutory zavdan zasnovuvati vidavnichі, polіgrafіchnі, virobnichі, restavratsіyno-budіvelnі, sіlskogospodarskі that INSHI pіdpriєmstva and takozh dobrovіlnі blagodіynі mortgage (pritulki, іnternati, lіkarnі toscho) SSMSC toil status yuridichnoї Individuals.

The Law of Ukraine "On the Encouragement of Pribudku pidpriemstv" (paragraph "e" p / n 7.11.1 p. 7.11 of Article 7) is designated, but by non-pre-admission regulations, those organisations - the reorganization of organizations, registered in the order, podrachennymu Law of Ukraine "About Freedom of Conscience and Relief" Organisations. "

Vid opodatkuvannya zvіlnyayutsya Income nepributkovih organіzatsіy, otrimanі in viglyadі koshtіv abo Lane, SSMSC nadhodyat bezoplatnoy abo have viglyadі bezpovorotnoї fіnansovoї Relief chi dobrovіlnih pozhertvuvan, whether yakih іnshih dohodіv od nadannya cult poslug and takozh Passive dohodіv. Perelіk cult poslug i predmetіv cult priznachennya viznacheno Holds Kabіnetu Mіnіstrіv Ukraine "About zatverdzhennya perelіku cult poslug that predmetіv cult priznachennya, operatsії s nadannya sale i yakih zvіlnyayutsya od opodatkuvannya podatkom on Dodanim vartіst" od 9.12.97 number 1010.

In the case of the naidann інших послуг, ніж ті, що perebachenі zasnachennoyu rukovyu, takі and the services of obodotkovuuvatimutsya on pributok at zagalnovovannomuyu order.

Application 1

Kiyevskiy Khristiansky University of the All-Ukrainian Union of the Evangelical Christians-Baptists is a relegation organisation, a curtained order, an enacted Law of Ukraine "On the Freedom of Compatibility and Reliance of the Organiza- tion." Є Spiritual and osnovnіm center ta yak relegіyna organіzіcіya має status of legal entity і zasestrovana yak nerobutkova organіzіcія відповідно to the paragraph "е" п / п 7.11.1 item 7.11 of Art. 7 to the Law.

For the notes of the first part of 2003, the reorganization agency obtained non-availability of pre-admission services from volunteers who did not donate, and did not complain about it. Subparagraph 7.11.9 of paragraph 7.11 of Art. 7 The Law of Ukraine "On the Encouragement of Pribudku pidpriemstv" is viznacheno, scho u razi, if you reach the non-bootlegged organisatsiy otrimy in the extension of the zvitny (davatkovogo) rock to dzherel, visions for the next 7.11.2 and 7.11.7 of the stati, for the first quarter, For zvіtnim rock, and transplant 2% of zagalnyh gross income, otrimanyh extension of such zvyatnogo (podatkovogo) rock, such non-brokered organisation zobov'yana zapolyati podatok z nerozpodilenoi sumi pributku at a rate of 30% vid Sumi perevyschennya. The contribution to the budget of the designated payment is due to the results of the first quarter, which is due for the owner, for the term, for the payment of the deposit.

Applied 2

University - the foundation of the construction, the wrecking of the order, the vetted Law of Ukraine "On the Osnovit" of those zemesstrovaniy yak nerubutka organizatsiya up to p / n 7.11.10 p. 7.11 st. 7 to the Law. For pіdsumkami 2003 roku University won zagalnі valovі revenues for the amount of 8000 UAH at viglyadі koshtіv abo Lane, SSMSC nadhodyat bezoplatnoy abo have viglyadі bezpovorotnoї fіnansovoї Relief chi dobrovіlnih pozhertvuvan, Passive dohodіv, koshtіv abo lane, scho nadhodyat to such nepributkovih organіzatsіy yak kompensatsіya vartostі otrimanih Reigning Ambassador.

At 2003 rotsi on tsil, vichnacheni statute of such university, vikoristano 3000 UAH. By the staple of the first quarter of 2004 in the amount of 3,000 hryvnias in the year 2003 - 8000 hryvnias - on the bazaar 2000 hryvnia. In this way, the sum of money for the first quarter of 2004 is no more than 3000 UAH (8,000 - 3,000 - 2,000), and I transfer the sum of 2000 grivnas from 2000 rubles to 25% of the gross income (8,000 • 0,25).

Sum of such overvolving dorivnuvatime 1000 hrn (3000 - 2000) і підлягатиме оподаткуванню за rate 30% відповідно to the norms п / п 7.11.9 p. 7.11 st. 7 to the Law. At the application of the sum, the payment for the surplus, the yaku neobhidno not пізніше 20 квітня 2004 року плотити до бюджету, дорівнютиме 300 гривень (1000 • 0,30).

Ale at different times, if such a university can be returned to the younger dzherel, nizh ti, scho viznacheni pidpunktami (in danyu prilimi p / p 7.11.2), vyn zobovaniyah zaplatiti podatok on pributok, yyk otnachaetsya yak suma prodaziv, otrimanykh z such (Інших) джерел, зменшена on суму витрат, по'яязаних з отриманням доходнів, але не вище суми цих доходів.

Instructions order zastosovuyutsya until all without a nineteenth-century nebitbutkovyh installation of organizatsiy.

One hour zauvazhimo, yaksho zarekstrovani nepributkovi establish the organisation, will vilucheni z Reestru neprobutkovyh installation (organizatsiy), then koshti, yaki zashilis at the time of such viluchennya, vvazhatimtsya income that otodokatuvativutsya on zagalnih pidstavah. Obodotkavannya such organizatsiy zdіysnyuvatimetsya at the moment vyiknennya podatkovogo zobov'yazan'ya.

Neributkovi organizatsii, viznacheni p. 7.11 st. 7 zyogo Law, rasplichuyut a gift for a surplus in a non-basic діяльності at a foul order (Section 16.10, Article 16). So, the payers of the tax-payer self-nominate the sum of the sum, the amount of payment.

Chodo included profspilkovyh organizatsiy until nepributkovyh. Profesіynі спілки створені відповідно to the Law of Ukraine "About profilіnі spіlki, їх rights та гарантії діяльності" dated 15.09.99 № 1045-ХIV.

Відповідно to the station. 1 Law of Ukraine "About ob'єdnannya gromadyan" viznacheno scho osoblivostі legal regulyuvannya dіyalnostі profspіlok viznachayutsya Law of Ukraine about profspіlki and Holds about the introduction order in dіyu tsogo Act vstanovleno scho Venue of legalіzatsії ob'єdnan gromadyan not poshiryuєtsya on profspіlkovі gromadskі organіzatsії. This is the rank of the deacon of the law, not to expand on the job of the prosecutor.

Vrahovoychy vikladene, дія item 7.11 of item. 7 The Law of Ukraine "On the Encouragement of Pribudku pidpriemstv" does not extend itself to the professional organization, the trade union professions are not imbued with non-bootlegging organizations.

Especially Stosovno opodatkuvannya profspіlkovih komіtetіv Pervin organіzatsіy, the Law of Ukraine "About opodatkuvannya pributku of companies" (p. 2.1 Art. 2) peredbacheno scho s number rezidentіv paysite podatku Je sub'єkti gospodarskoї dіyalnostі, byudzhetnі, gromadskі that INSHI pіdpriєmstva, set that organіzatsії , Scho conduct diyalnist, spinnovanu otrymannya pribudku yak on teritorії Ukraine, and ії її межами.

So rank, Yakscho profspіlkovі organіzatsії otrimuyut revenues od zdachі in Orenda primіschen, rozmіschennya koshtіv on rahunkah bankіvskih SET, sale putіvok, oderzhuyut Costa abo Main, SSMSC nadhodyat bezoplatnoy abo have viglyadі bezpovorotnoї fіnansovoї Relief, the stink Yea paysite podatku on Prybutok. Вказані профспілкові оргаізації повинні стати на облік у податкових bodies за місцем їх знаходження that submissive імпідповідну податкову звітність.

Yakscho Well profspіlkovі organіzatsії not otrimuyut vischezaznachenih vidіv dohodіv (krіm nadhodzhen in viglyadі profspіlkovih vneskіv that tsіlovih budgetary koshtіv), the stench is not Yea paysite podatku on Prybutok i do not stayut on Obl_k in podatkovih bodies. With otrimannny such profspilkovymi organizatsiyami stretching rock income, viznachenih art. 4 zadanogo to the Law of Ukraine, vony zobov'azanі poizdomiti pro zeta povatkovoi organ ta takititi podatok na pributok ta іnshi podatki і zbori, perebachenі chinnim legislation.

Розподілені між профспілковими оргаізаціями membership does not apply to the student.

The orders of the siege are the order of the payment of the payment for the profits by the trade union bodies to be secured until the deposit is added to clause 7.11 of art. 7 The Law of Ukraine "On the Encouragement of Pribudku pіdpriєmstv" іnodоvnesennya profspіlkovyh organіzatіy to neprobutkovyh.

Usі without vinyatku pіdpriєmstva that organіzatsії mozhut to warehouse gross vitrat include sumi koshtіv abo vartіst Lane, dobrovіlno pererahovanih (sent messages) to the budget of Ukraine Sovereign abo byudzhetіv teritorіalnih communities to nepributkovih organіzatsіy in vipadkah, viznachenih at para. 7.11 of Art. 7 tsogo Act, ale not bіlshe nіzh 4% opodatkovuvanogo pributku poperednogo zvіtnogo perіodu for minds, scho taka organіzatsіya zareєstrovana in Derzhavnіy podatkovіy admіnіstratsії (іnspektsії) nepributkova yak.

To the point 7.11.10, paragraph 7.11, by the method of obedotkuvannya central podatkovy organ vede rastst syyh neprobutkovykh organizatsiy, yakі zvіlnyayutsya vid dligi podatku na pributok.

Reєstr platnikіv podatkіv (nepributkovih organіzatsіy) zdіysnyuєtsya automatized in skladі zagalnoderzhavnoї Avtomatizovanoї іnformatsіyno-analіtichnoї Sistemi pіdsistemi "Podatki Yurydychna osіb" Derzhavnoї podatkovoї admіnіstratsії Ukraine. In the case of Dovidtsi about a bribe to the payer's area, the payment (non-brokering agency) of the bank is designated, but such an organisation is non-bootlegging. Присвоєння знаки незабутковості здійснює управління (відділ) direct (indirect) submissions to the plumbing body for the part of the legal service. In the case of the submitter body of the appropriated sign, the non-brokering platnik, the payment must be submitted in writing, and the reasons for not closing the door to Rejstru should be clarified.