Sida loo buuxiyo Qaybta 6 2-god, tallaabo hagitaan talaabo talaabo

- Order № Ciyiim 7/11/450 of Service Tax Federaalka ah ee Russia on 14 October xisaabinta canshuurta dakhliga shakhsiga ah ee foomka 6NDFL, kaas oo lagu xisaabiyaa iyo shakhsiyaadka in muddada warbixintan laga jaro: 2015 foomamka warbixinta ayaa lagu ansixiyey. Cadaynta foomka la ansixiyey waa qasab inuu buuxiyo oo loo gudbiyo Kormeeraha Cashuurta dhammaan wakiilada canshuuraha (shirkadaha, ururada, ganacsatada iyo shaqsiyaadka ganacsadaha).

Ka warbixi foomka 6-NDFL: shuruudaha bixinta, dhismaha

Warbixinta foomka 6NDFL waxaa loo wareejinayaa kormeerka canshuurta saddexdii biloodba mar. Waqtiga kama dambaysta ah ee keenista waa maalinta ugu dambeysa bisha ee soo socota taariikhda warbixinta. Haddii taariikhdani ay dhacdo fasax, Sabtida ama Axadda, taariikhda la aqbali karo ee soo gudbinta warbixinta waa maalinta xigta ee shaqada kadib maalmaha fasaxa ama fasaxa.

Sannadka 2017 xisaabinta warbixinta waa in loo gudbiyaa xafiiska canshuuraha ugu dambeyn:

• Abriil 3, 2017 (xisaabinta sannadlaha ah ee sannadka 2016),
• May 2, 2017 (warbixinnada saddexda bilood ee 2017),
• July 31, 2017 (warbixinta semi-sannadka 2017),
• Oktoobar 31, 2017 (warbixinta sagaal bilood ee 2017).

Warbixinta 2017 waa in la soo gudbiyaa ugu dambeyn Abriil 2, 2018.

Xadgudubka waqtiyada kama dambaysta ah ee soo gudbinta warbixinta waxay keenaysaa in cunaqabateynta laga qaado maamulka canshuuraha. Wakiilka canshuureedka waxaa lagu ganaaxi karaa ganaax dhan hal kun oo roon bil kasta, haddii xitaa ay ahayd hal maalin.

Ganaaxyada waxaa la siiyaa diiwaangelin khaldan iyo khaladaad ee xisaabinta 6NDFL. Wixii faahfaahin ah oo lagu ogaado kormeerayaasha canshuurta, waa inaad bixisaa ganaax dhan shan boqol oo rubi.

Warbixintan waxay bixisaa macluumaad maaha shakhsi gaar ah, laakiin guud ahaan canshuurta dakhliga iyo canshuurta dakhliga loogu talagalay dhammaan shakhsiyaadka qaata dakhliga ururka.

Xisaabinta qaddarka la dulsaaray iyo kuwa la xayiray ee ku jira warbixinta 6NDFL waxay leedahay qaabkan soo socda:

• Macluumaadka aasaasiga ah ee ku saabsan wakiilka canshuurta: bogga bogga
• Tirada guud ee la xisaabiyay: qaybta 1
• Macluumaad faahfaahsan: qaybta 2

Waxaa muhiim ah in la ogaado qawaaniinta qaabeynta qaybta 1, sida loo buuxiyo Qaybta 2 ee Warbixinta 6 ee Canshuurta Dakhliga Shakhsiyeed, cinwaanka.

Ka warbixi 6NDFL: title

Xaashida kowaad (magac) waxay muujinaysaa:

• Macluumaadka diiwaangelinta ee wakiilka canshuurta (magaca lambarka, code OCTMO, TIN, CAT, lambarka taleefanka);
• Macluumaadka ku saabsan warbixinta la soo gudbiyay (magaca foomka, lambarka CPR, xeerka bixinta iyo sanadka canshuurta);
• xogta ku saabsan awood canshuurta (code IFTS).

Bogga cinwaanka waxaa aqoonsan madaxa ama wakiilka.

Tusaale ahaan buuxinta foomka Lambarka 1 (magac) ayaa hoos ku qoran.

Foomka 6 Canshuurta dakhliga shakhsi ahaaneed: tilmaamaha kooban

Tilmaamayaasha guud ee xisaabinta iyo kaydinta canshuurta dakhliga shakhsiga ee xilliga warbixinta ayaa lagu sheegay qaybta kowaad.

Qaybta 1 ayaa loo qoondeeyey sicir kasta oo canshuurta dakhliga la xisaabiyey. Caadi ahaan shirkadda heerka boqolkiiba 13 ayaa la isticmaalayaa.

Qeyb kasta oo ka mid ah qaybta koowaad, xogta rubuca la soo sheegey ayaa la xisaabinayaa, taas oo lagu xisaabtamayo wadarta wadarta guud ee canshuurta oo dhan:

• Qadarka guud ee dakhliga la xisaabiyey (oo ay weheliso saadaashyo) iyo gooni ahaan qaddarka faa'iidooyinka saamileyda ah;
• Canshuurta laga jaray canshuurta (wadarta guud);
• Qadarka la xisaabiyay, lagaa reebay, laguma hayn, canshuurta dakhliga ee ay soo celisay loo shaqeeyaha;
• Tirada shaqaalaha (dadka dabiiciga ah ee qaata dakhliga canshuurta ah).

Digniin: Sida caadiga ah, qaddarka canshuurta dakhliga la xisaabay ma aha mid u dhigma qaddarka laga reebay. Dhabta ah canshuurta dakhliga waxaa loo sameeyey in bixinta xisaab kama dambaysta ah ee bishii la soo dhaafay, iyo inta badan muddo bil ah ka dib markii muddada warbixintan.

Tusaalaha buuxinta ee qaybta 1 ee warbixinta 6 ee canshuurta dakhliga shakhsiyeed waxaa hoos lagu muujiyay.

Qiimayaasha tilmaamayaasha qaybta koowaad waxay ku xiran tahay sida loo buuxiyo qaybta 2 ee Cashuurta Dakhliga Shakhsi ahaaneed.

Qeybta labaad 6 ndfl: shuruudaha aasaasiga ah

2 qaybta 6 ndfl - miiska macluumaadka. Halkaas waxaa ku xusan amarka taariikhda ah:

• Dhamaan howlaha xisaabinta dakhliyada la bixiyey muddada warbixinta (inta lagu guda jiro rubuca) iyaga oo leh calaamad khasab ah oo ku saabsan taariikhda hantida;
• Xaddiga canshuurta dakhliga ee ka soo gala dakhliga kasta ee la bixiyay iyada oo calaamad u ah taariikhda heynta;
• Taariikhda dhabta ah ee canshuurta dakhliga u gudbinta IFTS.

Macluumaadka dakhliga kasta ee lagu helay qaybta labaad ee foomka waxaa lagu muujiyey qaybaha:

• Taariikh iyo caddadka dakhliga dhabta ah ee ay helaan shaqaalaha - gr. 100 iyo g. 130 siday u kala horreeyaan;
• Taariikhda iyo xaddiga canshuurta laga jaray (laga soo bilaabo qaddarka lagu tilmaamay g. 130) - gr. 110 iyo g. 140 siday u kala horreeyaan;
• Xilliga ugu sareeya ee canshuurta dakhliga ee miisaaniyadda (noocaan dakhliga) - gr. 120.

Bannaanka ayaa markaa dib loo soo celiyaa marar badan iyadoo canshuurta dakhliga la sameeyay.

2 Qaybta 6 Canshuurta Dakhliga Shakhsi ahaaneed (tusaaleyn buuxinta xisaabinta) ayaa lagu soo bandhigay hoos.

Xeerarka aasaasiga ah ee buuxinta qaybta labaad waa 6NDFL

Qaar ka mid ah talooyin guud oo ku saabsan sida loo buuxiyo qaybta 2 ee cadeynta 6 ee Cashuurta Dakhliga Shakhsiga ah ayaa hoos ku taxan.

Abaalmarinta lacagta caddaanka ah ee lagu bixiyay rubuca warbixinta, laakiin aan laga qaadin canshuurta dakhliga, lama soo bandhigin warbixinta.

Marka la eego 6NDFL, cadadka dakhliga ka hor canshuurta ayaa la soo bandhigaa, taas oo ah, inaan la yareeynin cadadka canshuurta dakhliga.

Macluumaadka ku qeexan qaybta labaad ee foomka ma aha mid u dhigma macluumaadka qaybta kowaad. Sida ku jirta qaybta koowaad ee wadarta guud ee canshuurta oo dhan, oo ay ku jiraan rubuca warbixinta, ayaa la bixiyaa, iyo kan labaad - keliya rubuca warbixinta.

Haddii isla maalintaas dakhliga la helo oo leh waqtiyo kala duwan oo lagu bixinayo canshuurta dakhliga shakhsi ahaaneed ee miisaaniyadda, ka dibna foomka waxa lagu muujiyay khadado kala duwan.

Qeybta 120, waqtiga kama dambeyska ah ee wareejinta canshuurta dakhliga ee lagu dhejiyey Canshuurta Federaalka ee Ruushka. Haddii canshuur la beddelo ka hor waqtiga kama dambaysta ah, g. 120 wuxuu ka tarjumayaa taariikhda dhabta ah ee bixinta, laakiin ugu badnaantii ND.

Gaar ahaan waxaa lagama maarmaan ah in la fiirsado xaalad ah in bixinta dakhliga iyo bedelka canshuurtii la sameeyey maalinta ugu dambeysa ee rubuc. Taariikhda bixinta canshuurta miisaaniyadda waa in lagu tilmaamaa iyada oo la raacayo Xeerka Canshuurta, tani waxay horey u ahaan doontaa taariikhda warbixinta soo socota. Sidaa darteed, diiwaanka qalliinka waa in lagu muujiyo rubuca xiga.

Haddii dakhliga shirkadda la siiyay kaliya hal rubuc ama hal mar sannadkii, warbixinta waxaa la siiyaa rubuc qarashka la bixiyay, oo khasab ku ah xaafadaha soo socda ee sanadkan.

Xaaladdan oo kale, sida loo buuxiyo qaybta 2 ee Foomka 6 ee Canshuurta Dakhliga Shakhsi ahaaneed - miyay dakhliga la bixiyay kaliya rubuca labaad? Seddexda bilood ee ugu horreysa, warbixinta looma gudbin karo (maadaama ay la socoto tusmooyinka shaxda), waa lagama maarmaan in la soo gudbiyo warbixinta labaad, saddexaad iyo afaraad. Xaaladdan, qaybta kowaad oo kaliya ayaa lagu buuxiyey warbixinta saddexda iyo saddexaad.

Sida loo buuxiyo 6 Canshuurta Dakhliga Shakhsi ahaaneed: khadadka 100-120

Macluumaadka kuxiran 100-120 waxay kuxirantahay nooca kharashka.

Jadwalka kuu ogolaanaya inaad go'aamiso sida loo buuxiyo qaybta 2 ee Qaybta 6 ee Cashuurta Dakhliga Shakhsiga ah sida soo socota.

Nooca dakhliga	Taariikhda xaqiiqda. Vyp. Dakhliga Page 100	Taariikhda Qabo Canshuurta dakhliga Page 110	Waqtiga ugu dambeeya bixinta canshuur isku mid ah Miisaaniyadda Page 120
Mushaharka, Lacag-bixinnada iyo lacagaha dheeraadka ah	Ugu dambeyntii. Maalinta bisha Qorshey. Bixinta	Maalinta lacag bixinta	Maalin kadib maalinta ka dambeysa Tirin. Ama lacag bixin Xafiiska mushaharka shaqada
Fasax, lacag bixin Waraaqaha nerudosp.	Maalinta bixinta fasaxa Iyo bixinta buug-shaqo-la'aan Awoodaha	Maalinta lacag bixinta fasaxa, Iyo lacag bixinta Awood darro shaqo	Ugu dambeyntii. Maalinta bisha. Vyp. Socodka iyo Waraaqaha nerudosp.
Xisaabinta ugu dambeysa Markaad ka baxdid Shaqaale	Maalinta la joojiyay	Maalinta lacag bixinta. Xisaabinta iyadoo la eryo.	Maalinta xigta ee loogu talagalay Galabtii ayaa miisaankeedu ahaa. Heshiiska ugu danbeeya
Dakhliga dabiiciga ah. Foomka	Maalinta dakhliga soo gala Dhaqan ahaan. Foomka	Ku dhow. Maalin mushahar ah Dakhli kale	Maalinta xigta ee loogu talagalay Galabtii ayaa miisaankeedu ahaa. Dakhliga
Maalin walba xajmiga ayaa ka sarreeya xadka	Ugu dambeyntii. Maalinta Bisha, In bisad. Warbixinta hormarinta ayaa la soo saarey	Dhawaaqa. Maalin mushahar ah Dakhli kale	Maalinta xigta ee loogu talagalay Galabtii ayaa miisaankeedu ahaa. Dakhliga
Waxtarrada macaashka ah Dhaqaalaha. %%	Kalandarka ugu dambeeya. Maalinta bisha, heshiiska shaqada.	Maalinta ugu dhow ee arrinta Dakhli kale	Maalinta xigta ee loogu talagalay Maalinta oo dhan Awoodda dakhliga
Ex. Dakhliga aan la xiriirin mushaharka	Maalinta la helay. Dakhliga, Mushaarka.	Maalinta la helay. Dakhliga, Mushaarka.	Maalinta soo socota Jiilka dakhliga, Mushaarka.
Abaalmarinta. On the Heshiiska adeegga Qandaraasle	Maalinta la taxay. Koontada shakhsi ahaaneed Ama lacag caddaan ah Abaalmarinta Qandaraasle	Maalinta wareejinta Ama bixinta lacag caddaan ah. Mushaarka.	Kadibna Bixinta Maalinta mushaharka

Qaadista qaybta labaad 6NDFL: macluumaadka warbixinta

Sidee loo buuxiyaa qeybta 2aad? Xisaabinta waxay ku saleysan tahay xogta hore ee LLC "Lampochka."

Qaybta afaraad. 2016, shirkadu waxay heshay dakhli 14 qof ah:

• Laba iyo toban qof oo ka shaqeeya heshiisyada shaqada;
• Mid ka mid ah aasaasaha LLC (ma aha shaqaale LLC "Lampochka");
• Hal naqshadeeye oo ka shaqeeya LLC iyada oo la raacayo qandaraaska sharciga madaniga ee bixinta adeegyada.

Shirkadda waxaa ka shaqeeya dad shaqeeya oo xaq u leh canshuur celinta canshuurta dakhliga.

Laba ka mid ah shaqaalaha for 2016 ahaayeen predostvlena caadiga ah laga jarin ee carruurta :

• Petrova N.I. - 10 bilood gudahood laga bilaabo bilowga sanadka 1 ilmood oo ah 1,400 roon x 10 bilood = 14,000 ruqiis
• Morozov E.N. - Saddex bilood ee ugu horreysa bilawga sanadka saddex carruur ah - ((1400 x 2) + 3000) x 3 bilood. = 17,400 roon
• Mid ka mid ah shaqaale sanadka 2016-ka waxaa la siiyaa heerka caadiga ah sida ku-meel-gaadhka ah: Sidorov A.V. - 12 bilood laga bilaabo bilawgii sanadka ayaa lagaa jaray 500 x 12 bilood. = 6000 raqiis.

Si loo buuxiyo qaybta 2 ee xisaabinta 6 Canshuurta Dakhliga Shakhsi ahaaneed ee loogu talagalay rubuca afaraad dhib la'aan. 2016, waxaan isticmaalnaa jadwalka soo socda. Waxay ka tarjumaysaa cadadka lacagaha, canshuurta laga jaray, canshuuraha la bixiyey iyo bixinta rubuca 4aad.

Taariikhda Bixinta Dakhliga	Taariikhda Run ahaantii Helay (Accord) Dakhliga	Taariikhda Dib u qabsaday Canshuurta Dakhliga Shakhsiga ah	Taariikhda wareejinta Tirada Canshuurta Dakhliga Shakhsiga ah	Ugu dambeyntii Maalinta waqtiga Tirin Canshuurta Dakhliga Shakhsiga ah	Nooca la helay Mushaarka. (Dakhliga) Raqiis	Tirada Dakhliga Raqiis	Tirada Canshuurta Ka jarisyada Raqiis	Laga reebay Canshuurta Dakhliga Shakhsiga ah Raqiis
11.10.16	30.09.16	11.10.16	11.10.16	12.10.16	Mushaharka Bishii Sebtembar (Ugu dambeyntii. Xisaabinta)	300,000	1900	((300,000 + 150,000) -1900)) x13% = 58253, halkaas oo 150,000 Horeba lacag bixinta 1 badhkii Sebtembar
20.10.16	31.10.16	11.11.16	11.11.16	12.11.16	Horudhac 1 polo- Guilt Oktoobar	150000
20.10.16	20.10.16	20.10.16	31.10.16	31.10.16	Gunnada Waqtiga Lama shaacin	24451.23		3183 (24451.23x13%)
25.10.16	25.10.16	25.10.16	25.10.16	31.10.16	Abaalmarinta. Qandaraaska Oskaz. Adeegyada	40000		5200 (40000x13%)
11.11.16	31.10.16	11.11.16	11.11.16	14.11.16	Mushaharka Lacag bixinta Dabaqa labaad. Oktoobar	317000	1900	((317,000 + 150,000) -1900) x13% 60463
11.11.16	11.11.16	11.11.16	30.11.16	30.11.16	Socodka	37428.16		4866 (37428.16x13%)
20.11.16	30.11.16	09.12.16	09.12.16	12.12.16	Zarab. Kharashka Marka hore Half November	150000
09.12.16	30.11.16	09.12.16	09.12.16	12.12.16	Qaadashada Wixii labaad Half November	320000	500	((320000 + 150,000) -500) x13% = 61035
20.12.16	30.12.16	11.01.17	11.01.17	12.01.17	Qaadashada Marka hore Jinsiyada. Diseembar	150000
26.12.16	26.12.16	26.12.16	26.12.16	27.12.16	Qaybsashada	5000		(5000x13%) 650
27.12.16	27.12.16	27.12.16	27.12.16	28.12.16	Hadiyadaha aan la bixin Lacagta. Foomka	35,000	28000 (4000x7)	910 ((35000-28000) X13%)
					WADARTA	1528879.39	32300	194560

Shaxda waxay muujineysaa hadiyadaha la siiyo toddoba shaqaale ee Sannadka Cusub.

Sannadkii 2016, shaqaalahaani ma helin caawimaad maadi ah iyo hadiyado kale.

Tusaalaha buuxinta qaybta labaad 6NDFL

Marka loo eego macluumaadka ku xusan miiska kor ku xusan, waxaan tixgelin doonaa sida loo buuxiyo qaybta 2 6 Canshuurta Khaaska ah ee Khaaska ah:

Boodhka koowaad:

• P. 100 - 30.09.2016 p.130 - 300000;
• Qoraalka 110 - 11.10.2016 str.140 - 58253;
• P. 120 - 12.10.2016.

unit labaad:

• Page 100 - p.130 20.10.2016 - 24451,23 .;
• Page 110 - p.140 20.10.2016 - 3183 .;
• bogga 120 -. 10/31/2016.

block Saddexaad:

• Page 100 - p.130 10.25.2016 - 40000 .;
• Page 110 - p.140 25.10.2016 - 5200 .;
• bogga 120 -. 10/31/2016.

block Afraad:

• Page 100 - p.130 10.25.2016 - 40000 .;
• Page 110 - p.140 25.10.2016 - 5200 .;
• bogga 120 -. 10/31/2016.

block shanaad:

• bogga 100 - bogga 130 31/10/2016 - 317000 .;
• Page 110 - p.140 11.11.2016 - 60463 .;
• bogga 120 -. 11/14/2016.

block lixaad:

• Page 100 - p.130 11.11.2016 - 37428,16 .;
• Page 110 - p.140 11.11.2016 - 4866 .;
• bogga 120 -. 11/30/2016.

block toddobaad,

• Page 100 - p.130 11.30.2016 - 32000 .;
• Page 110 - p.140 09.12.2016 - 6103 .;
• bogga 120 -. 12/12/2016.

block Sideedaad:

• Page 100 - p.130 12.26.2016 - 5000 .;
• Page 110 - p.140 12.26.2016 - 650 .;
• bogga 120 -. 12/27/2016.

unit sagaalaad:

• Page 100 - p.130 27.12.2016 - 35000 .;
• Page 110 - p.140 27.12.2016 - 910 .;
• bogga 120 -. 12/28/2016.

2 Qaybta 6 god: foomka, buuxi eber warbixin hannaankii

Report 6NDFL loo baahan yahay si ay u siiyaan wakiilada canshuurta: ganacsi (urur) iyo SP ah, bixinta mushaharka shakhsiyaadka. Haddii inta lagu guda jiro PI sanad ama shirkadda oo aan ku dhawaaqay oo aan la bixinin shaqaalaha dakhliga iyo hawlaha dhaqaale oo keentay, xisaabinta foomka eber 6NDFL ma kiraysan kartaa IRS.

Laakiin haddii urur ama ganacsatada shaqsi bixiyaan eber xisaabinta, ka dibna IRS ayaa loo baahan yahay si ay u aqbalaan.

Baadhayaashu ma znyut IRS in ururka ama ganacsatada shaqsi ee muddada warbixintan ma uusan samayn ganacsi dhaqaale, oo aan wakiilka canshuurta, waxaana ay sugayaan in la xisaabinayo on Form 6NDFL. Haddii warbixinta laba toddobaad gudahood ka dib maalinta ugu danbaysa ee final ma waxaa loo dhiibi doonaa, ka dibna IRS wuxuu xaq u leeyahay inuu horjoogsado xisaab bangi iyo saaray rigoorayaal IP ama ururo aan ku aflaxin warbixinta.

Si looga fogaado dhibaato xisaabiye IRS wuxuu xaq u leeyahay in ay soo gudbiyaan bayaan 6NDFL (qiimaha madhan) ama u qor warqad macluumaadka IRS.

Tijaabada waxaa loo diyaariyey warbixin bixinta la eber heerarka hoos ku qoran.

Warqad Sample lagu sheegay warbixin IRS ee eber hoose lagu arki karaa.

Buuxinta 6 god: geynta ah ee ay falsayeen

Si loo fududeeyo shaqada ay dhamaysteen qaybta labaad 6NDFL xisaabinta loo baahan yahay:

1. Qaado oo dhan ku amray inay bixiyaan lacagta cashuurta dakhliga shakhsiga ee quarter warbixintan.
2. Qaado oo dhan amarada bixinta iibsiga ee dakhliga shaqaalaha iyo keeneyso lacag caddaan ah la isticmaalo ka, laguna soo dakhliga ka soo diiwaanka lacagta caddaanka ah, oo wuxuu ku riday si ay taariikh.
3. Abuur miis taageeraya tusaale ahaan kor lagu sharaxay
4. Warbixin ku saabsan nooc kasta oo dakhliga ee miis si loo buuxiyo, sida laga soo xigtay warbixin ka siiyey qaybta "Sida loo buuxiyo 6NDFL:. 100-120 khadadka"
5. From miiska buuxiyey kaabayaal ah in ay qaataan macluumaadka xisaabinta qaybta 2 6 yaamayska.

digniin:

• Line 110 muujinaysaa bilaabo maalinta shaqaalaha dhab bixiyo dakhliga (xitaa haddii mushaar ama dakhli kale soo shubayaa ugu dambayn taariikhda dhigay by Code canshuuraha).
• God aan la qabtay bixinta ka hor.
• Line 120 loo rakibo taariikhda xadka kala iibsiga ee canshuurta miisaaniyadda nooca dakhliga halkii taariikhda dhabta ah ee canshuurta dakhliga kala iibsiga (xitaa haddii canshuurta ku qoran dambayn taariikhda dhigay by Code canshuuraha).
• Line 140 loo rakibo lacagta cashuurta dakhliga xisaabiyaa dakhliga bixiyo (haddii dakhliga canshuurta aan si buuxda u qoran ama ma ku qoran, waxaa weli cashuurta in la qoran ku tuntay).

Qaybta labaad 6 cashuurta dakhliga shakhsiga ah. Xaaladda waayo, taasu waa wax aan macquul aheyn in la qariyo ama canshuurta

Sida loo buuxiyo 2 Qaybta 6aad ee cashuurta dakhliga shakhsiga ah, marka si ay u sii canshuurta dakhliga ka shaqaalaha ah suurtogal ma aha?

dakhliga qofka dabiiciga ah helay nooc (tusaale ahaan, hadiyad), laakiin mustaqbalka uu lahaa ma lacag naqdi ah.

Loo shaqeeyaha ayaa suurtogal ma aha in la qariyo iyo in miisaaniyadda lagu wareejiyo canshuurta dakhliga dakhliga soo saaray in marka la eego jirka.

Sida qeybta ka dheregtaan 2 6 god xaaladdan, sida hoos ku qoran:

• p.100 - maalinta arrinta dakhliga ku dhala;
• p.110 - 0,
• p.120 - 0,
• p.130 - dakhliga marka la eego dhabta ah (lacagta);
• p.140 - 0.

Inta ay ma aha dakhli iga lexejeclaysan, waxaa ku hoos qoran Baaqa ugu horeysay on p. 080.

gunaanad

6 Declaration of canshuurta dakhliga shakhsiga ah - warbixinta for xisaabaadka cusub. Marka waxaa ka buuxa waxaa jira tiro badan oo ah arrimaha, ma faahfaahinta oo dhan waxaa loo tixgeliyaa iyo muuqataa in talooyinka la siiyo by canshuurta. Caddaynta iyo fasiraada arrimaha muran si joogto ah ayaa la siiyaa ee waraaqaha rasmiga ah ee Adeega Canshuurta Federaalka ah ee Ruushka. In 2017 ma bixiso isbedelada foomamka warbixinta iyo xeerarka ay buux. article Tani waxay ka tarjumaysaa sida loo buuxiyo 2 Qaybta 6aad ee cashuurta dakhliga shakhsiga ah ee xaaladaha caadiga ah ugu, isku geynta ay keentay of barbaro ilaa qaybta labaad ee xisaabinta ayaa si guul leh u codsatay in dhaqanka.

nasiib wacan in gudbinta warar!