Подготовлен проект контрольных соотношений для проверки правильности заполнения декларации по НДС

Екатерина Уцына

Подготовлен проект контрольных соотношений для проверки правильности заполнения декларации по НДС
kantver / Depositphotos.com

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.

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

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.


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).

Источник: garant.ru

62 комментария

Whats up this is kind of of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding expertise so I wanted to get guidance from someone with experience. Any help would be enormously appreciated!

The other day, while I was at work, my cousin stole my apple ipad and tested to see if it can survive a 40 foot drop, just so she can be a youtube sensation. My apple ipad is now destroyed and she has 83 views. I know this is entirely off topic but I had to share it with someone!

Excellent blog! Do you have any tips and hints for aspiring writers? I’m hoping to start my own blog soon but I’m a little lost on everything. Would you recommend starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m totally overwhelmed .. Any tips? Thanks a lot!

Can I just say what a relief to find someone who actually knows what theyre talking about on the internet. You definitely know how to bring an issue to light and make it important. More people need to read this and understand this side of the story. I cant believe youre not more popular because you definitely have the gift.

I haven’t checked in here for some time because I thought it was getting boring, but the last several posts are great quality so I guess I’ll add you back to my everyday bloglist. You deserve it my friend 🙂

With every little thing which appears to be developing inside this particular area, a significant percentage of opinions tend to be fairly radical. On the other hand, I am sorry, because I can not subscribe to your entire theory, all be it exciting none the less. It looks to me that your commentary are generally not totally justified and in reality you are generally yourself not really totally certain of your assertion. In any event I did appreciate reading through it.

Do you have a spam problem on this site; I also am a blogger, and I was wanting to know your situation; many of us have developed some nice practices and we are looking to trade techniques with other folks, why not shoot me an email if interested.

I love your blog.. very nice colors & theme. Did you make this website yourself or did you hire someone to do it for you? Plz reply as I’m looking to design my own blog and would like to know where u got this from. many thanks

What i don’t understood is actually how you’re no longer actually much more well-appreciated than you may be right now. You’re so intelligent. You recognize thus significantly with regards to this topic, made me for my part imagine it from a lot of varied angles. Its like women and men aren’t involved until it is something to do with Lady gaga! Your individual stuffs outstanding. At all times deal with it up!

I was more than happy to find this internet-site.I wished to thanks on your time for this wonderful read!! I definitely enjoying each little bit of it and I’ve you bookmarked to check out new stuff you weblog post.

I’ll immediately clutch your rss as I can’t find your email subscription link or newsletter service. Do you’ve any? Please allow me understand in order that I may just subscribe. Thanks.

What’s Going down i’m new to this, I stumbled upon this I’ve discovered It absolutely helpful and it has helped me out loads. I’m hoping to contribute & assist different users like its aided me. Good job.

That is the suitable blog for anyone who wants to search out out about this topic. You notice a lot its almost onerous to argue with you (not that I actually would need…HaHa). You positively put a new spin on a topic thats been written about for years. Nice stuff, just nice!

You could definitely see your expertise in the work you write. The world hopes for more passionate writers like you who are not afraid to say how they believe. Always go after your heart.

Along with almost everything which appears to be developing throughout this particular subject matter, many of your points of view are generally very radical. Even so, I beg your pardon, because I can not subscribe to your whole suggestion, all be it refreshing none the less. It appears to us that your remarks are not entirely justified and in simple fact you are yourself not completely certain of the point. In any event I did enjoy examining it.

I’m no longer certain the place you’re getting your information, but great topic. I must spend a while studying more or working out more. Thank you for magnificent info I used to be on the lookout for this info for my mission.

I would like to thnkx for the efforts you have put in writing this site. I am hoping the same high-grade web site post from you in the upcoming as well. Actually your creative writing abilities has encouraged me to get my own website now. Really the blogging is spreading its wings rapidly. Your write up is a good example of it.

Hello there, just became aware of your blog through Google, and found that it is really informative. I’m gonna watch out for brussels. I will be grateful if you continue this in future. A lot of people will be benefited from your writing. Cheers!

I believe this website holds some very excellent information for everyone. «The individual will always be a minority. If a man is in a minority of one, we lock him up.» by Oliver Wendell Holmes.

Pretty nice post. I just stumbled upon your blog and wanted to say that I have truly enjoyed surfing around your weblog posts. After all I’ll be subscribing on your rss feed and I hope you write again soon!

Wonderful work! This is the kind of information that are supposed to be shared around the web. Disgrace on the seek engines for now not positioning this publish upper! Come on over and talk over with my website . Thanks =)

Добавить комментарий


три × четыре =