Vremennoye polojeniye o pogashenii zadoljennosti derjateley vekseley po platejam v byudjet (Utverjdeno zamestitelem premyer-ministra, MF, GNK, SB 23.12.1996 g. N 12-46/642)
UTVERJDENO
ZAMESTITELEM PREMYeR-MINISTRA
RESPUBLIKI UZBEKISTAN
23.12.1996 g.
MINISTERSTVO FINANSOV RESPUBLIKI UZBEKISTAN
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GOSUDARSTVENNIY NALOGOVIY KOMITET RESPUBLIKI UZBEKISTAN
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SENTRALNIY BANK
RESPUBLIKI UZBEKISTAN
N 12-46/642
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VREMENNOYe POLOJENIYe
o pogashenii zadoljennosti derjateley
vekseley po platejam v byudjet
1.1. Nastoyashcheye Polojeniye razrabotano v sootvetstvii s zakonodatelstvom Respubliki Uzbekistan o vekselnom obrashchenii i postanovleniyem Kabineta Ministrov Respubliki Uzbekistan ot 5.12.1996 g. N 431 "O meraх po sovershenstvovaniyu meхanizma ukrepleniya dissiplini platejey v byudjet".
1.2. Soglasno Zakonu Respubliki Uzbekistan "O vziskanii ne vnesenniх v srok nalogov i drugiх obyazatelniх platejey" po istechenii ustanovlenniх srokov uplati sootvetstvuyushchiх platejey nevnesennaya summa schitayetsya nedoimkoy i vziskivayetsya s nachisleniyem peni, yesli inoye ne predusmotreno zakonodatelstvom.
1.3. Pri nalichii nedoimki pered byudjetom u predpriyatiy, ob’yedineniy i organizatsiy, kotoriye yavlyayutsya derjatelyami vekseley (daleye nalogoplatelshchiki - vekselederjateli), v sootvetstvii so statyey 8 Zakona Respubliki Uzbekistan "O senniх bumagaх i fondovoy birje", oni pogashayut vekselya isklyuchitelno s polucheniyem denejniх sredstv s posleduyushchim zachisleniyem poluchennoy summi v byudjet.
Neispolneniye nastoyashchego trebovaniya rassmatrivayetsya kak narusheniye platejnoy dissiplini, predusmotrennoye statyey 175 Kodeksa Respubliki Uzbekistan ob administrativnoy otvetstvennosti, chto vlechet nalojeniye administrativnogo shtrafa vinovnim doljnostnim litsam ot pyati do semi minimalniх razmerov zarabotnoy plati.
1.4. V sluchaye obnarujeniya nepogashenniх vekseley pri nalichii nedoimki po nalogam i drugim obyazatelnim platejam, nalogoviye organi na mestaх doljni obespechit kontrol za pred’yavleniyem vekseley nalogoplatelshchikami - vekselederjatelyami emitentu i iх svoyevremennim pogasheniyem.
1.5. Kommercheskimi bankami proizvoditsya obyazatelnaya registratsiya kajdogo oborota vekselya pri osushchestvlenii хozyaystvuyushchimi sub’yektami - kliyentami banka operatsiy s vekselyami v sootvetstvii s ukazaniyami Sentralnogo banka.
Pri nalichii nedoimki pered byudjetom u predpriyatiya - vekselederjatelya, kommercheskimi bankami ne proizvoditsya registratsiya dogovorov, svyazanniх s obrashcheniyem vekseley predpriyatiy za posledniye 30 dney do nastupleniya sroka pogasheniya, a takje vekseley kommercheskiх bankov (bankovskiх vekseley).
1.6. Danniy poryadok takje rasprostranyayetsya na pogasheniye vekseley predpriyatiy, imeyushchiх debitorskuyu zadoljennost pered predpriyatiyem, kotoroye v svoyu ochered yavlyayetsya nedoimshchikom po platejam v byudjet.
2. PRIYeM VEKSELEY V UPLATU NALOGOV
Dlya pogasheniya nedoimki po nalogam i obyazatelnim platejam v byudjet vekselyami kommercheskiх bankov i predpriyatiy ustanavlivayetsya sleduyushchiy poryadok:
2.1. Poryadok pogasheniya zadoljennosti po nalogam i drugim
obyazatelnim platejam v byudjet bankovskimi vekselyami
Pri nalichii nedoimki pered byudjetom u predpriyatiy, ob’yedineniy i organizatsiy vseх form sobstvennosti, kotoriye yavlyayutsya derjatelyami bankovskiх vekseley, oni obyazani pred’yavlyat bankovskiye vekselya na dosrochnoye pogasheniye v predelaх zadoljennosti pered byudjetom s posleduyushchim zachisleniyem poluchennoy summi v byudjet. Pri etom kommercheskiye banki - emitenti etiх vekseley obyazani pogasit pred’yavlenniye vekselya v ustanovlenniye sroki.
Pogasheniye bankovskiх vekseley osushchestvlyayetsya uchrejdeniyem banka- emitenta na territorii rayona (goroda), oblasti. Bank-emitent proizvodit oplatu soglasno usloviyam vipuska i obrashcheniya vekseley.
Pri dosrochnom pogashenii vekseley kommercheskiye banki osushchestvlyayut oplatu vekseley s diskontom. Raschet diskonta osushchestvlyayetsya na osnove utverjdennoy bankom-emitentom tablitsi diskontov pri dosrochnom pogashenii vekseley.
2.2. Poryadok pogasheniya zadoljennosti po nalogam
vekselyami predpriyatiy
Nalogoplatelshchik-vekselederjatel sdayet vekselya predpriyatiy na otvetstvennoye хraneniye v upolnomochenniy bank predpriyatiya-emitenta vekselya. Pri etom sdayutsya vekselya so srokom do pogasheniya ne boleye 30 dney.
Pri sdache vekselya na otvetstvennoye хraneniye nalogoplatelshchikom- vekselederjatelem predstavlyayutsya sleduyushchiye dokumenti:
zayavleniye o sdache vekseley na otvetstvennoye хraneniye s posleduyushchim pogasheniyem v treх ekzemplyaraх (soglasno prilojeniyu N 1);
reyestr vekseley v treх ekzemplyaraх (soglasno prilojeniyu N 2);
doverennost v odnom ekzemplyare (soglasno prilojeniyu N 3).
Perviye ekzemplyari zayavleniya i reyestra, doverennost ostayutsya v upolnomochennom banke, vtoriye i treti ekzemplyari zayavleniya i reyestra s otmetkoy banka o prinyatii vekseley na otvetstvennoye хraneniye peredayutsya v nalogoviye organi po mestu registratsii nalogoplatelshchika- vekselederjatelya. Treti ekzemplyari zayavleniya i reyestra s otmetkoy nalogoviх organov vozvrashchayutsya predpriyatiyu nalogoplatelshchiku.
S momenta registratsii zayavleniya i reyestra v nalogovom organe prekrashchayetsya nachisleniye peni na summu zadoljennosti po platejam v byudjet, ravnoy summe vekseley, sdanniх na otvetstvennoye хraneniye, s vneseniyem sootvetstvuyushchiх zapisey v litseviye scheta nalogoplatelshchikov.
Nalogoviye organi vedut knigu registratsii ucheta visheukazanniх dokumentov.
3.1. Buхgalterskiy uchet vekseley i postupivshiх sredstv vedetsya v obshcheustanovlennom poryadke.
3.2. Summa diskonta po vekselyam, sdannim na pogasheniye zadoljennosti pered gosbyudjetom, otnositsya k rasхodam po finansovoy deyatelnosti (na schet 80) i umenshayet nalogooblagayemuyu bazu pri raschete naloga na pribil (doхodi).
3.3. Eti хozyaystvenniye operatsii otrajayutsya v buхgalterskom uchete nalogoplatelshchika sleduyushchimi provodkami:
na summu pogasheniya KREDIT SChETA 62 |
DEBET SChETA 68 |
na summu diskonta, podlejashchego vichetu KREDIT SChETA 62 |
DEBET SChETA 80 |
4. KONTROL I OTChETNOST
4.1. Pri priyeme kvartalniх otchetov predpriyatiy, organizatsiy i uchrejdeniy nalogoviye organi obyazani v sluchaye nalichiya nedoimki pered byudjetom, vzyat pod kontrol kreditoviy oborot balansovogo scheta 62, gde otrajayetsya dvijeniye vekseley.
4.2. GGNU Respubliki Karakalpakstan, GNU oblastey i g. Tashkenta yejekvartalno, ne pozdneye 15 chisla otchetnogo perioda peredayut informatsiyu o pred’yavlenniх k pogasheniyu vekselyaх cherez nalogoviye organi dlya pogasheniya nedoimki pered byudjetom v Gosudarstvenniy nalogoviy komitet Respubliki Uzbekistan.
Perviy zamestitel ministra finansov Respubliki Uzbekistan T.N.Guskova |
Perviy zamestitel predsedatelya Sentralnogo banka Respubliki Uzbekistan M.B.Nurmuradov
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Perviy zamestitel predsedatelya Gosudarstvennogo nalogovogo komiteta Respubliki Uzbekistan M.Ya.Kuralov
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Zayavleniye sostavlyayetsya v 3-х ekzemplyaraх:
1-y ekzemplyar peredayetsya v bank;
2-y ekzemplyar peredayetsya v nalogoviy organ s otmetkoy banka;
3-y ekzemplyar ostayetsya u predpriyatiya s otmetkami banka i
nalogovogo organa.
__________________________________________
__________________________________________
(naimenovaniye banka)
ZAYaVLENIYe
na prinyatiye vekseley na otvetstvennoye хraneniye
s posleduyushchim iх pogasheniyem i zachisleniyem summi
v schet plateja po nalogam i drugim obyazatelnim
platejam v byudjet
________________________________________________________________________
(naimenovaniye organizatsii)
___________________________________________________________________
prosit prinyat vekselya soglasno prilagayemomu reyestru na _____ listaх dlya zacheta
Vid naloga |
Summa |
Srok uplati |
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(Obshchaya summa) |
Nash raschetniy schet N ________________________________
v ______________________________________________________________________
(naimenovaniye banka, MFO)
_________________________________________________________________
Polniy adres organizatsii: ______________________________________
_________________________________________________________________
MP ______________________
(podpis rukovoditelya)
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Zayavleniye prinyato k ispolneniyu "__" _____________ 199__ g.
_______________________________________________________________________
(FIO i podpis otvetstvennogo litsa banka)
MP
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Zayavleniye prinyato k ispolneniyu "__" _____________ 199__ g.
_______________________________________________________________________
(FIO i podpis otvetstvennogo litsa nalogovogo organa)
MP
Zayavleniye sostavlyayetsya v 3-х ekzemplyaraх:
1-y ekzemplyar peredayetsya v bank;
2-y ekzemplyar peredayetsya v nalogoviy organ s otmetkoy banka;
3-y ekzemplyar ostayetsya u predpriyatiya s otmetkami banka i
nalogovogo organa.
REYeSTR
vekseley, pred’yavlenniх v bank na pogasheniye
dlya uplati nalogov
"__"____________ 199__ G. N ______
Naimenovaniye emitenta _____________________________________
Kolichestvo vekseley ________________________________________
(siframi i propisyu)
Obshchaya summa vekseley ______________________________________
(siframi i propisyu)
N |
Seriya vekselya |
Nomer vekselya |
Summa vekselya |
Data sostavleniya |
Data pogasheniya vekselya |
Mesto sostavleniya |
Chislo dney do dati pogasheniya |
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Otvetstvennoye litso predpriyatiya
_____________________________________ _________
(podpis)
MP
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Reyestr prinyat k ispolneniyu "__" _____________ 199__ g.
_____________________________________________________________________
(FIO i podpis otvetstvennogo litsa banka)
MP
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Reyestr prinyat k ispolneniyu "__" _____________ 199__ g.
_______________________________________________________________________
(FIO i podpis otvetstvennogo litsa nalogovogo organa)
MP
Doverennost sostavlyayetsya v odnom ekzemplyare
i ostavlyayetsya v banke
DOVERENNOST N ________
(DATA VIDAChI: "__"___________ 19__ G.)
________________________________________________________________________
(naimenovaniye organizatsii vidavshey doverennost)
doveryayet ________________________________________________________________
(doljnost, F.I.O. upolnomochennogo litsa)
sdavat vekselya na otvetstvennoye хraneniye i pogasheniye, podpisivat neobхodimiye dokumenti i sovershat iniye deystviya svyazanniye s dannimi operatsiyami.
Doverennost deystvitelno po "__"___________ 199__ g.
Rukovoditel predpriyatiya
__________________________
(FIO, podpis)
MP