Invoyisi

Ngomhla wokuqala ka April amabini amawaka kwiminyaka elishumi elinanye wangena ukusebenza kuRhulumente Ndiwise umthetho of 26.12.11g. # 1137, esamkelwa izikhokelo ezitsha ngendlela ukugcwalisa-invoyisi iifom. Eli phepha ifumana isicelo yayo kubalo VAT.

Ngaxeshanye nokuqaliswa yeSigqibo №1137, ukuba yaphela uxwebhu wenza ngaphambili phantsi inombolo asithoba, anamanci elinesine. Ngako oko ke, iintlobo zamaxwebhu evunyiweyo ngaphambili baphulukana amandla kwabo 01.04.2012.

invoyisi ezintsha, kwakunye engaphambili, kufuneka zenziwe yaye zizaliswe kwezo amashishini imisebenzi, nezoqoqosho, ngokutsho inqaku ikhulu elinamanci mane anesithandathu yeKhowudi Tax sisiseko ukubalwa VAT. La maxwebhu, kwezinye iimeko, lo mthetho, unyanzelekile ukuba bokuma berhafu:

- ukuba iinzuzo zerhafu kuchaziwe kumanqaku-145 kunye 145,1 ye-Code Tax;

- ukwenza imicimbi zoshishino, kuxhomekeke kukhetho ngokungqinelana neSiqendu 149 we-Code Tax.

Le fom intsha i-invoyisi, ngokwemigaqo yomthetho ekhoyo, kufuneka kwakhona ukuba ekubhataleni irhafu fayile egameni umthengisi, baza basayina isivumelwano sokubonelela kwezinto nabo. Le meko kungenzeka kwezi meko zichazwe kwi kwinqaku 168 (ibango 3, umhlathi 2) RF TC. Ezi ziquka:

- ubunyani lokuthenga iimveliso, kwakunye imisebenzi kunye neenkonzo kubathengisi zasemzini ezingabhaliswanga imizimba labahloli irhafu njengoko abantu abangahlawuliyo irhafu;

- ukufunyanwa, ekuthegeni kunye yengqeshiso Impahla abasemagunyeni kumasipala okanye igunya loluntu izivumelwano kugqitywe nabo.

I-invoyisi entsha ekwenzeni imicimbi ethile lizele izihlandlo eziliqela. Ngoko ke, ukuba wenza irisithi kwangaphambili nentlawulo eyenziwa ngaphambi kwexesha iimpahla, uze emva koko kwenziwe zimpahla, olu xwebhu kufuneka sibhalwe kabini. Ekuqaleni, xa isixa-mali ezifunyenweyo, yaye ngoko ke leendleko zokuzivelisa. Esi sikhundla kuqinisekiswa kwiSiqendu 168 (umhlathi 3) of the Code Tax.

invoyisi baya kubhaliswa kwi ngendlela ekhethekileyo kwincwadi yelog, kwakunye nakwiincwadi yentengiso kunye nokuthengwa. Le mfuneko ekhuselwe kwiSiqendu 169 (umhlathi 3) of the Code Tax.

Lo mthetho unika xiyimo xa invoyisi ezintsha na zibhaliwe ngaphandle. Ezi meko kuxoxwa kweKhowudi Tax.

1. Ukulungiswa invoyisi akwenziwa ziibhanki, imibutho inxaxheba mali inshorensi kunye pension, engekho phantsi korhulumente, ekuqhubeni imisebenzi kuhlawulwa liSebe leMfundo ukuxolelwa ekwenzeni VAT.

2. invoyisi New engabhalwanga baphuma amaqumrhu asemthethweni kunye noosomashishini ngabanye abo benza kwiintengiso ngemiyinge emincinci, ukutya, ngokunjalo neenkonzo (umsebenzi imveliso) abantu kunye neentlawulo ngemali.

3. Musa abayi kuvunyelwa ukuba invoyisi amaziko oshishino kunye noosomashishini ngamnye nokusebenzisa zeenkqubo irhafu ekhethekileyo (UAT, UTII, USN). isenzo zomthetho neemilo eli lungelo, ngenxa yokunqongophala kwabo isiseko ukubalwa VAT.

4. akufunwa ukuba ahlawule irhafu erhafiswa kwi ixabiso, ngokunjalo-invoyisi abalusebenzisayo izibambiso.

RF Irhafu Code unyanzelisa berhafu ukuthobela invoyisi ngokwalo obhobhozayo. Olu xwebhu kuxhomekeke ukuzoba zingaphelanga iintsuku ezintlanu, ukuthatha non-yokusebenza ingqalelo, ukuqalela ngomhla:

- kufunyenwe intlawulo advance, kubandakanywa buso, na ukunikezelwa ezayo iimveliso, iinkonzo, imisebenzi, kwakunye nokudluliselwa amalungelo obunini;

- le ekuthunyelweni kwempahla (ubonelelo ngeenkonzo ezahlukeneyo kunye nokwenziwa kwemisebenzi ethile).

Of the Code Tax ubalula iinkcukacha ezithile, eyenza invoyisi inegunya. Ezi ziquka:

- Inombolo yobhaliso, kwakunye umhla Compilation le;

- VAT inani ngumthengi kunye nomthengisi, kwakunye negama kunye nedilesi;

- idilesi, igama Umthunywa kunye consignor;

- inkcazo yeempahla, sihlangulwe okanye inkcazo imisebenzi (iinkonzo), kwakunye iiyunithi zazo zemimiselo;

- Inombolo Fix;

- igama nekhowudi lwemali apho akhawunti.