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c :3THM MOmHO cnopHTb, noCKOJibKY B YKa3aHHOH HOpMe HeT 3anpeTa Ha qacTH'IHbIH BbI'leT. H KOMnaHH.HM y,n;aBaJIOCb ,n;oKa3aTh B cy,n;e, 'ITO BbI'leT 113 O,!l;HOro C'leTa-cpaKTYPbI Ha OCHOBHOe cpe,n;CTBO MOmHO ,n;eJIHTb Mem,n;y KBapTaJiaMH (nOCTaHOBJieHHe <PAC IloBOJimCKOro OKpyra OT 13 OKT.H6p.H 2011 r . no ,n;eJiy N2 A55-26765/2010). Ho ecJIH KOMnaHH.H XO'leT 1rn6emaTb crropa, ,n;po6HTb BbI'leT B TaKOH CHTya:rJ;HH He CTOHT. npHMep

2. B KaKOM

nepHOAe MO>KHO 6e3 pHCKa 3aRBHTb Bbl"leT

no OCHOBHOMY cpeACTBY

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590000 py6., s TOM 4Hcne HAC - 90000 py6. B AeKnapa41-11-1 3a I Ksapran 2015 roAa 6yxramep He 3a.RBHJ1 Bbl4eT no 3TOMY OCHOBHOMY cpeACTBy. TpexJleTHHH cpoK c AaTbl nOCTaHOBKH o6opyAOBaHH.R Ha y4eT HCTeKaeT 5 Mapra 2018 roAa. 3Ha4HT, KOMnaHHR snpase orpa3HTb Bbl4eT B AeKnapa41-11-1 no HAC: 3a II, Ill 1-1n1-1 IV Ksapran 2015 roAa; - 3a rno6oi1 Keapran 2016 HllH 2017 roAa.

B1>P1eT1>1 no npeµ;cTaBHTeJILCKHM pacxoµ;aM

Bhl'leT H,n:C no ITpe,n;cTaBHTeJihCKHM 3aTpaTaM MOmHo 3a.HBHTb Ha ,n;aTy yTBepm,n;eHHH aBaHcoBoro OT'leTa. 0,n;Ha:KO KOMITaHH.H BITpaBe ITpHHHTb HaJIOr K Bbl'leTy TOJibKO ITO pacxop;aM B rrpep;eJiax HOpMaTHBa,

Ha.rror11

H B3HOChI BhrqeThI

KaJie H ,r.i;apHhI H

eCTh

rro H,il;C

ycTaHOBJieHHoro ,n;mr HaJiora Ha npn6hIJih (n.

7 CT. 171 HK P<l>).

Ilo3TO-

MY C"t!eTa-<PaKTyphl no TaKHM pacxo,n;aM Jiy-qme perHCTpHpOBaTh B KHHre noKynoK no HTOraM KBapTaJia, Kor,n;a KOMnaHH$I paCC"t!HTaeT HOpMaTHB. Ho, B03MO.iKHO, B cJie,n;yrom;eM KBapTaJie cBepxHopMaTHBHhie pacxo,n;1>1

ro,z:i;

BnHIDYTCR B JIHMHT. Tor,n;a OCTaTOK Bhr<IeTa, KOTOpbIH KOMnaHH$I He CMOr-

Jia 3aRBHTh B npomJIOM KBapTaJie, MO.iKHO OTpa3HTh B KHHre nOKYJIOK

KOMrra-

HHH Ha TO, 'IT06hI

TeKym;ero (nHChMO MnmpnHa Poccnn OT

HoR6pR

2009

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03-07-

3a.HBllTh Bhl'leT

11/285). Ho nepeHoCHTh BhI"t!eThI no cBepXHopMaTHBHhIM pacxo,n;aM MO.iKHO

no CBepXHOpMa-

TOJihKO B Te"t!eHHe KaJieH,n;apHoro ro,n;a. Be,n;n TaKHe pacxo,n;hl y.me HeJih3R

TllBHhIM rrpe,!l;-

y11ecTh B cJie,n;yrom;eM ro,n;y. CooTBeTCTBeHHO, H BhPieT no HHM 3aRBHTh

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BI KBapra11e KOMnaH1-ts1 on11arn11a npeAcras1-1re11bcK1-1e pacxoAbl Ha cyMMY

84 960 py6., B TOM 41-1c11e HAC - 12 960 py6. PacXOAbl Ha on11ary rpyAa 3a 3TOT nepHOA cocras1-1111-1 950 000 py6. HopMants AMI npeAcras1-1re11bCKHX 3arpar paseH 38000 py6. (950000~ x 4%). 3Ha4HT, KOMnaHHfl MO>t<eT 3af!BHTb K Bbl4ery HAC Ha cyMMY 6840 py6. (38000~ x 18%). Bo II KBapra11e KOMnaHH.R He npoBOAHJla npeACTaBHTeJlbCKHX Meponp1-1.s:1rn.:1. PacxOAbl Ha on11ary rpyAa 3a no11yroA1-1e cocras11.Rt0T 1975 000 py6. HopMants npeAcras1-1re11bCKHX pacxOAOB -

79000 py6. (1975000~ X 4%). TaKHM o6pa-

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72 000 py6. (84960 - 12 960). C11eAOBare11bHO, 6yxramep snpase 3aperncrp1-1posarb c4era-cpaKrypb1 no npeAcras1-1re11bCKHM pacxoAaM s KHHre noKynoK 3a II KBapra11 Ha cyMMY 6120 py6. (12 960 - 6840).

BLPieTLI np11 B03BpaTe Tonapon IIocTaBIIJ,HK BnpaBe rrpHH$ITh K BhI'IeTy H,Il;C co CTOHMOCTH TOBapoB, B03Bpam;eHHhIX noKynaTeJieM (n.

CT.

171

HK P<l>). TaKoii BhI"t!eT MO.iKHO

3aRBHTh B Te"t!eHne ro,n;a nocJie B03BpaTa TOBapoB (n.

4 CT. 172

HK P<l>).

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A 3aTeM perHCTpnpyeT ero B KHHre noKyrrOK 10 asrycTa 2012 r. N2 03-07-11/280).

(nHChMO MnH<PnHa Poccnn OT

I'JrnB6yx 路 N211, HIOHb 2015 ro.n.a

BosMO.iKHO, rrm~yrraTeJib B03BpaTHJI BCIO rrapTHIO TOBapoB, He rrpHHHTbIX Ha yqeT. Tor)l;a B KHHre IIOKYIIOK MO.iKHO saperHCTpHpOBaTb OTrpysoqHhlll cqeT-cpaKTYPY (rrHCbMO MHHcpHHa PoccHH OT

19 MapTa 2013 r. N2 03-07-

15/8473). AHaJiorHqHhle rrpaBHJia .D;elicTBYIOT, ecJIH rroKynaTeJin npHMeHHeT yrrpom;eHKY HJIH EHB,Il; H He .D;OJI.iKeH BbICTaBJIHTb cqeTa-cpaKTypnr. npHMep

4. B KaKOM

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co CTOHMOCTH B03Bpa114eHHblX roeapoe

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M ecJIH cpasy

He 3aHBHTb BbrqeT c B03Bpam;eHHOH napTHH, TO 3TOT HaJior Ha)l;O 6y.D;eT nepeqHCJIHTb B 6IO.D;.iKeT.

Kor.D;a rrocTaBID;HK rrpe.D;OCTaBJIHeT rroKyrraTeJIIO CKH.D;Ky, OH Mo.meT rrpHHHTb H,Il;C K BhlqeTy Ha OCHOBaHHH KOppeKTHpOBOqHoro cqeTa-cpaKTYPbI. TaKHe BJ>rqeTnr MO.iKHO saxBHTb B TeqeHHe Tpex JieT c .D;aT1>r cocTaBJieHHH KoppeKTHpOBO'IHoro C'IeTa-cpaKTypnr (n. npHMep

5. 8

10 CT. 172 HK P<l>).

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B 111060M c11eAy10w,eM nepHOAe B re4eHHe rpex 11er. To ecrb B AeK11apa~HH: Ja Ill HflH IV KBapra11 2015 roAa; Ja 11106oi:i KBapra11 2016 HllH 2017 roAa; Ja I KBapra11 2018 roAa.

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np0Aaee1..1 3a.RBn.ReT Bbl4eT H,ll,C co CT011MOCTl1 roeapoe, pean113oeaHHblX Ha 3Kcnopr

B nepHOAe, B KOTOpOM KOMnaHH.R co6pana naKeT AOKyMeHTOB, noATBep>KAa10L1.1HX 3Kcnopr (n. 3 cr. 172 HK P<P)

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172 HR P<l>).

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9 CT. 172 HK P). B aToM KBapTaJie aBaHCOBbIH c'IeT-<l:>aKTYPY MOjKHO

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2014 rOA

2013 rOA

2012 rOA

BCErO

9,8 3,4 6,2 38,5 42,6 8,3 7,1 19,4 8, 1 6,3

9,9 2,9 6,6 35,7 39,6 8,2 7,2 19, 1 7,2 6,4

9,8 2,9 7, 1 35,2 39,0 10,6 7,5 16,6 7,6 5,7

3,9

4,4

4,0

2,8

2,3

13,3

14,2

13,6

3,4 3,2 5,6 8,0 38

4,5 3,3 5,5 8,0

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3,2

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6,2 4,0 13,0

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2,8

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2,6

2,9

2, 4

2,3

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3,9

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2014 roA

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109

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