Екатерина Уцына
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С 1 июля 2021 года вступают в силу новые поправки в налоговое законодательство, определяющие некоторые особенности проверки представляемых в инспекции налоговых деклараций по НДС (п. 5.3 ст. 174, п. 5.4 ст. 174 Налогового кодекса в ред. Федерального закона от 23 ноября 2020 г. № 374-ФЗ).
Так, если проверяющими будет обнаружен факт несоответствия показателей представленной налоговой декларации контрольным соотношениям, свидетельствующим о нарушении порядка ее заполнения, то такая налоговая декларация будет считаться непредставленной. В этом случае не позднее следующего дня представления декларации направят уведомление. В течение пяти дней со дня его получения налогоплательщик обязан представить налоговую декларацию, в которой устранены несоответствия контрольным соотношениям.
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Налоговая служба приступила к разработке вышеуказанных контрольных соотношений1. С их помощью можно, в частности, проверить общую сумму исчисленного налога, общую сумму вычетов, сумма всех вычетов построчно и другие. Так, например, сумма налога, подлежащая уплате в бюджет должна быть равна разнице величины общей суммы налога, исчисленной с учетом восстановленных сумм налога и общей сумме налога, подлежащей вычету.
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1 С текстом законопроекта «Об утверждении перечня контрольных соотношений показателей налоговой декларации по налогу на добавленную стоимость, свидетельствующих о нарушении порядка ее заполнения, в части реализации положения пункта 5.3 статьи 174 Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 01/02/02-21/00113082).
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Today, I went to the beachfront with my children. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is totally off topic but I had to tell someone!
Я хотел бы выразить свою благодарность автору этой статьи за исчерпывающую информацию, которую он предоставил. Я нашел ответы на многие свои вопросы и получил новые знания. Это действительно ценный ресурс!
Статья содержит релевантную информацию, актуальную для современной обстановки.
Автор предлагает анализ плюсов и минусов разных подходов к решению проблемы.
Приятно видеть объективный подход и анализ проблемы без сильного влияния субъективных факторов.
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Очень хорошо структурированная статья! Я оцениваю ясность и последовательность изложения. Благодаря этому, я смог легко следовать за логикой и усвоить представленную информацию. Большое спасибо автору за такой удобный формат!
What a stuff of un-ambiguity and preserveness of precious know-how regarding unexpected feelings.
Статья содержит систематическую аналитику темы, учитывая разные аспекты проблемы.
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Мне понравилась глубина исследования, представленная в статье.
I do not even know how I ended up here, but I thought this post was good. I don’t know who you are but definitely you’re going to a famous blogger if you are not already 😉 Cheers!
Автор представил четкую и структурированную статью, основанную на фактах и статистике.
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Статья предлагает объективный обзор исследований, проведенных в данной области. Необходимая информация представлена четко и доступно, что позволяет читателю оценить все аспекты рассматриваемой проблемы.
Интересная статья, содержит много информации.
Статья помогла мне получить глубокое понимание проблемы, о которой я раньше не задумывался.
each time i used to read smaller articles or reviews that as well clear their motive, and that is also happening with this paragraph which I am reading at this place.
At this time it appears like WordPress is the preferred blogging platform available right now. (from what I’ve read) Is that what you’re using on your blog?
Я оцениваю широкий охват темы в статье.
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Автор статьи предоставляет информацию с разных сторон, представляя факты и аргументы.
This post is truly a pleasant one it assists new web viewers, who are wishing in favor of blogging.
Читателям предоставляется возможность оценить представленные данные и сделать собственные выводы.
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Статья предлагает обширный обзор темы, представляя разные точки зрения и аргументы.
Я не могу не отметить качество исследования, представленного в этой статье. Она обогатила мои знания и вдохновила меня на дальнейшее изучение темы. Благодарю автора за его ценный вклад!
Автор представляет аргументы с обоснованием и объективностью.
Автор статьи предоставляет разностороннюю информацию, основанную на различных источниках.
Автор статьи предоставляет разностороннюю информацию, основанную на различных источниках.
Hi would you mind sharing which blog platform you’re working with? I’m planning to start my own blog in the near future but I’m having a tough time selecting between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design seems different then most blogs and I’m looking for something completely unique. P.S My apologies for getting off-topic but I had to ask!
Я хотел бы выразить свою восторженность этой статьей! Она не только информативна, но и вдохновляет меня на дальнейшее изучение темы. Автор сумел передать свою страсть и знания, что делает эту статью поистине уникальной.
Whoa! This blog looks just like my old one! It’s on a totally different topic but it has pretty much the same page layout and design. Wonderful choice of colors!
There is obviously a bunch to identify about this. I assume you made certain good points in features also.
obviously like your web-site but you need to take a look at the spelling on quite a few of your posts. A number of them are rife with spelling issues and I to find it very bothersome to tell the reality nevertheless I’ll certainly come back again.