Inkokhelo VAT

Inkokhelo VAT noma intela Inani lentela ungeze kuhilela ukudluliselwa kumaphesenti athile izindleko izimpahla nesabelomali isimo. Lokhu intela osebenza ku engaqondile amafomu, ukuthi lifakwa intengo izimpahla, ngakho-ke, empeleni yabakhokhintela iba umthengi imikhiqizo.

Isibopho sokubuyisela inani wentela kuwo wonke izinhlangano ezingokomthetho, e ngandlela-thile bazibandakanya emsebenzini owodwa owenziwe kwezohwebo ukuze inzuzo eyengeziwe. Nokho, okunabileko liyinhlawufo VAT ngaphansi lula uhlelo intela. Uhlelo lula intela kuhilela esikhundleni izinhlobo eziningana iminikelo saziso kwesabelomali olulodwa senzalo. Ngaphezu kwalokho, akuzona zonke izinkampani kufanele ukhokhe i-VAT. Ngokusho imithetho kohlelo intela lula, njengoba kubonakala kula Tax Code, yena lizokhokhiswa esimweni lapho:

• abathengi invoyisa;

• izimpahla amazwe (nalapho bethutha kubo ngokusebenzisa amasiko);

• isisayine isivumelwano ukunikeza ilungelo lokuphatha ithemba sivumelwano noma ngokubambisana elula hlobo.

Futhi, ngesinqumo isevisi intela umnikelo saziso engcebeni isimo wenziwa uma:

• ukuthengwa imikhiqizo noma ukuhlinzekwa kwezinsizakalo amafemu angaphandle;

• Ukudayiswa kwezimpahla eseqedile abadabuka kwamanye amazwe ngokusebenzisa labalamuli;

• ukuqashwa kwezakhiwo kanjalo nezinhlaka ayingxenye impahla isimo, futhi ngezinye izikhathi ingaba anawo iziphathimandla zikamasipala ngesikhathi.

Phakathi nalokhu kwesibili, kukhona izinkampani ukuthi abizwa ngokuthi intela ejenti. Lezi zihlanganisa izinkampani noma izinhlangano eziye wathola amandla akhethekile. Njengoba isibonelo, Russian Federal Property Fund.

Ngakho, inkokhelo VAT Kwenziwa phezu isethulo se-invoyisi nge lemali esiqondile intela. Ukubala of lemali yentela eyenziwe hhayi abakhokhi bentela futhi umuntu owenza i-akhawunti. Kuyaphawuleka ukuthi izinkampani abaye bakhetha uhlelo lula intela, yize pay value added tax nsuku saziso, kodwa akakwazi ngokuthi ngokuqondile abakhokhi bentela. Yingakho bengathathi ezibanjwayo. Ngaphezu kwalokho, ehhovisi lentela unomona kakhulu abantu abathenga imikhiqizo noma usebenzise amasevisi we-invoyisi. Kulokhu uhlole ngokucophelela ukuthi pre-yokukhokha VAT lwenteke umphakeli. Kungenjalo, abathengayo izimpahla ulahlekelwe ilungelo lokusebenzisa imali ebanjwayo e lemali VAT.

Okuwukuphela komehluko imithetho jikelele kukhona izinkampani ukuthi bekwi yokuthengisa imikhiqizo othengwe kusukela komunye umuntu, okungukuthi, eqinisweni, bazibandakanya emsebenzini owodwa owenziwe umlamuli. Khona-ke ngo-ke ethulwa, kodwa intela icala. Futhi lokhu akumangalisi, ngoba kulesi simo, ukusimama Kwenziwa nomkhiqizi izimpahla, futhi lokukhokhisa efanayo kabili akunakwenzeka intela.

Ngaphansi komthetho wamanje, inkokhelo VAT on the lula uhlelo lentela luyadingeka esimweni yezimpahla ezingena abangeni kuleli zwe. Nokwenza isendlalelo sokubala inani lentela intengo kwezimpahla sesilinganiso sentengo futhi yengezwe inani intela noma imali mkhuba uma umkhiqizo kungokwalabo uhlu izimpahla excisable. Uma sikhuluma sivumelwano ithemba ukuphathwa, abakhokhi bentela kumele abe umuntu etholwe ilungelo bachithe impahla. Ngaphezu kwalokho, kungase kufaneleke ukuba ulindele ukuthi kubanjwe, uma imithetho Art. 174 we Tax Code.

Inkokhelo VAT kuphoqelekile, ngakho iyiphi nokudelela nezidingo umthetho igcwele nemiphumela. Ngenxa yokungakhokhi noma ekhokhe sekudlule isikhathi kungenziwa ilandelwe hhayi kuphela inhlawulo noma isigwebo, kodwa ukunyathela elithile umthwalo ngamunye.