Yokukhululeka-VAT: izinzuzo kanye nezici

komthetho zentela unika osomabhizinisi ngabanye futhi ezinye izinhlobo zezinhlangano abafanelekile ukuze uyeke i-VAT. Ngakho, Article 145 we Tax Code inikeza intela ngaphansi kwale mibandela elandelayo:

• Okokuqala, imali past 3 months akufanele kube ruble abangaphezu kwezigidi ezimbili hhayi kufaka ne-VAT;
• okwesibili, ukusebenzisa ukunika ilungelo yokukhululeka VAT kungenzeka kuphela labo izinhlangano kanye namabhizinisi ukuthi liqalise nepodaktsiznye izimpahla, okusho ungalithengisi fuel, ugwayi kanye nemikhiqizo utshwala.

Nokho, ilungelo yokukhululwa Ungasebenzisa le-IP, ukuthengisa izimpahla excisable, kodwa ehola amarekhodi ahlukene ezihlobene yokuthengisa nepodaktsiznymi futhi mkhuba izimpahla.

Abakhokhi bentela kufanele uqaphele ukuthi ngesikhathi yokukhululwa isimo namanje kuyodingeka ukukhokha lemali yentela ababezithathele khona ngaphambili emalini amasevisi, izimpahla noma imisebenzi aluthola ngokuba imisebenzi zazo intela, kodwa hhayi esetshenziselwa le misebenzi.

VAT ku-IP: inqubo yokuthola amalungelo

Ukuze ilungelo laso yokukhululeka amabhizinisi VAT udinga ukuqala isaziso intela yakho, etholakala endaweni yabo sokubhalisa. lesaziso setha Ministry of Finance. Ngu le dokhumenti, udinga unamathisele imibhalo ukufanele ukuthi ungakhokhiswa. Kumele inikezwe izinhlangano kukhishwe kusukela ibhalansi yokuthengisa yencwadi, ukulandisa izindleko kanye nenzuzo kanye ibhizinisi imisebenzi IP, amakhophi magazini esikhishwe futhi wathola ama-invoyisi.

Osomabhizinisi abaye kwi uhlelo ezivamile, njengoba amadokhumenti asekelayo ilungelo yokukhululeka VAT Kumelwe unikeze akhiphe incwadi izindleko kanye engenayo.

Imibhalo eshiwo ngenhla kufanele ahanjiswe kungakapheli usuku 20th lwenyanga, okuvela kulo kwakukhona nelungelo lokudedelwa.

Yokukhululeka-VAT: Ukunqanyulwa kwamalungelo

Wentela at intando ungakwazi senqabe noma ulahlekelwe ilungelo uhloniphe ukukhulula VAT.

Ukuthatha lesi sinqumo, usomabhizinisi kufanele uqaphele ukuthi lokhu umbuso kumele basebenzise okungenani unyaka wonke. Kakade ekupheleni kwalesi sikhathi unganikezwa e isaziso intela ngesifiso sokuqeda yokukhululeka intela noma isinqumo ukunweba ukusebenza omunye unyaka. Isaziso kufanele kuhambisane imibhalo ebonisa ukuthi izimali engxenyeni yokugcina akazange idlule ruble 2 million.

Lesi saziso kanye nemibhalo eyesekayo, kufanele kuhlinzekwe kungakapheli usuku 20th lwenyanga kulandela ikhalenda kwenyanga ye-12 ka-ukufaneleka. Uma loku kungentiwa, abakhokhi bentela bese bazohlawuliswa.

Usomabhizinisi angase alahlekelwe ilungelo ukuze yokukhululeka VAT. Lokhu kungenzeka kuphula i-yimuphi umbandela kokuthola (imali engaphezulu kuka-2 million. Yamadivayisi noma mkhuba izimpahla). Ukulahlekelwa amalungelo yokukhululwa ukuletha abakhokhi bentela eziningi izinkinga kanye nezindaba ezihlobene ukubuyiselwa izintela ezingakhokhiwe nesabelomali, isicelo yenhlawulo futhi inzalo enqwabelene.

VAT ku-IP: izinzuzo

Usomabhizinisi ngamunye, siqaphela ilungelo labo yokukhululeka VAT, ethola ukuthi kungenzeka ukuthola imali eyengeziwe. Ngokwesibonelo, uma intengo umkhiqizo ngaphambi ukukhululwa ruble 236, abakhokhi bentela ungathola imali efanayo, kodwa ukubaluleka ngaphandle added tax.

Nokho, kukhona ezinye izici. Abanye osomabhizinisi, ngubani bakhishwa inyumbazana kungaba ezingenanzuzo ukusebenza kwezinye izinkampani, njengoba uzolahlekelwa ithuba ukuthatha uma uthenga izimpahla VAT ebanjwayo.