Ukunciphisa izindleko ezihleliwe

Ukwehla kwezimpahla ezihleliwe - ukufakwa kancane kancane kwezinto zezinto ezingekho kwamanje ngentengo yemikhiqizo eyenziwa ngosizo lwabo. Inani lokunciphisa ingenye yezingxenye zezindleko ezenziwa yibhizinisi ngesikhathi sezomnotho. Inani eliphelele lemali yokunciphisa izindleko ezigcinwe yibhizinisi yingxenyana yexabiso langempela lala mafa angewona okwamanje. Le nzuzo yinto evamile yokugqoka. Ukunciphisa izindleko ezihleliwe kubhekwa njengendlela yokunciphisa inani lefa elide. Isimo sezakhiwo, izakhiwo kanye nemishini, esetshenziselwa inqubo yokukhiqizwa yibhizinisi, iyakhula kancane kancane. Okuyinhloko yendlela yokunciphisa ukusabalalisa ukubaluleka kwezimpahla ezihleliwe, okwakufakwa kuzo ukusebenza, isikhathi esilinganiselwe sokusetshenziswa. Lapho kubalwa inzuzo ebhalansi, ukwehla kwemali kunqunywe kunani lemali engenayo etholakalayo.

Ukuncishiswa kwempahla ehleliwe kwenziwa ngendlela echazwe yi-Article 259 ye-Code Tax. Imali yokwehla kwenani eliphakeme ekunqumeni inzuzo ehloselwe intela kumele inqunywe njalo ngenyanga. Amacala okunciphisa awenziwe ngabanye ngenjongo ngayinye yezimpahla ezingekho zamanje. Ukuzimisela kokunciphisa yizindlela eziyinhloko sekuqale ngosuku lokuqala lwenyanga ngemuva kokuthunyelwa kwalo . Uma into yezimpahla zesikhathi eside ilahlwa, noma uma izindleko zayo zibhalwe ngokuphelele, ukukhokhiswa kwehla kwehla kuyaphela. Leli lungelo lizuzwa yinhlangano yebhizinisi kusukela ngosuku lokuqala lwenyanga ezayo.

Ikhodi Yentela iphinde ichaze izindlela zokubala ukwehla kwezimpahla ezihleliwe. Ukukhethwa kwezindlela zokunquma ukugqoka kuhlala nebhizinisi. Kunezindlela ezingu-2 zokubala ukwehla kwenani - okungewona okwehlukile nokulinganayo.

Indlela yokuqala ihilela ngokugcwele izinto zesikhathi eside ezise-eighth, iqembu lesishiyagalolunye nesishiyagalolunye - izakhiwo, amadivaysi okudlulisa nezakhiwo. Isikhathi sokuthunyelwa kwalezi zimpahla ezihleliwe asinandaba. Izimpahla ezisele zezimpahla zesikhathi eside zingaphatha inani lawo langempela ngezinye zezindlela ezimbili. Indlela yokubala kokunciphisa, okhethwe yibhizinisi lefa elimisiwe elihlukile, alishintshi phakathi nesikhathi sonke sokufakwa kwayo kumpahla ephansi. Ukwabiwa kabusha kwenani lentengo yesikhathi eside sokutshala imali ngentengo yemikhiqizo kwenziwa ngokuhambisana nesikhathi sokusetshenziswa kwayo okuwusizo.

Ukunciphisa kwezimpahla ezihleliwe, kubalwa ngokusebenzisa indlela eqondile, kuchazwa njengomkhiqizo wentengo yokuqala yento ngayinye ngenani lokuncipha. Uma i-assets engekho yamanje isaphezu kwamanani amaningi, khona-ke ifomula kufanele ilalele isici sokuqala. Ngekhwalithi yayo kuyoba yindleko yokufaka esikhundleni.

Uma ukwehla kwezimpahla ezihleliwe ngendlela engekho emthethweni kubalwa, khona-ke ifomula yesibalo sayo ihlanganisa izici ezimbili. Kulesi simo, bekungenani lokuncipha kanye nenani lokunciphisa le nto ethile yezinto ezingekho zamanje.

Uma impahla ehleliwe isetshenziselwa imvelo lapho imvelo ikwazi ukwenza ngokuyingozi, ibhizinisi linelungelo lokusebenzisa isici esingeziwe. Ukwandisa inani lezinga lokuncipha, kodwa hhayi ngaphezu kokuphindwe kabili. Ilungelo elifanayo liphinde liphakame lapho kunokunyuka okwenziwe ekusetshenzisweni kwezinto ezingekho kwamanje.

Ngokusho kwesinqumo somphathi wezinkampani, okuhleliwe ngokuhlelekile kumgomo wezimali, umkhokhi wentela unelungelo lokunciphisa izinga lokunciphisa izindleko zezimpahla ezihleliwe. Isinqumo esinjalo kufanele senziwe ngesikhathi sonke sentela.