Ukuhlawulwa VAT

Intlawulo VAT okanye irhafu kwi ixabiso added tax ibandakanya udluliselo ipesenti ethile yeendleko impahla kumniki-mali karhulumente. Le rhafu usebenza ngokungathanga ngqo iifom, esele ifakiwe kwixabiso impahla, yaye ngoko ke, eneneni, umhlawuli werhafu uba umthengi kweemveliso.

Isibophelelo ukuhlawula isixa serhafu obekwe onke amaqumrhu asemthethweni, ngendlela enye okanye enye inxaxheba kwimisebenzi yorhwebo ukuze inzuzo engaphezulu. Noko ke, umdla ethile kukuhlawulwa VAT phantsi kwenkqubo yerhafu lula. Inkqubo lula kweerhafu kubandakanya esikhundleni iintlobo ezininzi iminikelo kunyanzelekile ukuba ibhajethi yonyaka omnye wenzala. Ukongeza, asizizo zonke iinkampani kufuneka ahlawule i-VAT. Ngokutsho imithetho inkqubo yerhafu lula, kubonisiwe kwi-Code Tax, yena uya kuhlawuliswa kwimeko apho:

• abathengi invoice;

• impahla evela kwamanye amazwe (xa ezithutha kubo namasiko);

• utyikitye isivumelwano sokunikwa ilungelo kwesivumelwano ulawulo trust okanye intsebenziswano elula uhlobo.

Kwakhona, sisigqibo inkonzo serhafu igalelo mandatory ebuncwaneni urhulumente oluqhutywa kwimeko:

• ukuthengwa iimveliso okanye kobonelelo lweenkonzo mveliso kwamanye amazwe;

• Ukuthengiswa kweempahla wayigqiba asemzini ngokusebenzisa njengabalamli;

• irenti izakhiwo kunye nezakhiwo eziyinxalenye impahla karhulumente, kwaye zinokuba kwi nokulahlwa amagunya kamasipala.

Phakathi yokugqibela, kukho iinkampani ukuba arhente irhafu ekuthiwa. Ezi ziquka iinkampani nemibutho ezifumene amagunya ezizodwa. Ngokomzekelo, Russian Federal Fund Property.

Ngoko ke, intlawulo VAT lwenziwa phezu Inkcazo-invoyisi kunye sixa sisiso irhafu. Ukubalwa kwemali yerhafu yenziwa hayi werhafu kwaye umntu owenza akhawunti. Kubalulekile ukuphawula ukuba mveliso abaye bakhetha inkqubo lula irhafu, nangona ixabiso pay added tax qho mandatory, kodwa azikwazi kubizwa ngokuba ngqo werhafu. Yiyo ke loo nto ukuba azifumane notsalo. Ngaphezu koko, i-ofisi yerhafu onobukhwele kakhulu abantu abathenga iimveliso okanye sebenzisa iinkonzo ze-invoyisi. Kulo mzekelo bayitshekishe ngocoselelo ukuba pre-intlawulo VAT zimiliselwe kumthengisi. Kungenjalo, ukuba abathengi iimpahla anganikwa ilungelo lokusebenzisa ebanjwayo umthamo VAT.

Le ngaphandle kuphela nezibonelelo jikelele ke iinkampani bazibandakanya ukuthengiswa kweemveliso ezithengiweyo ukusuka komnye umntu, oko kukuthi, enyanisweni, inxaxheba kwimisebenzi nomlomo. Ngoko ibhalwa, kodwa irhafu singabalelwa. Kwaye oku akumangalisi, kuba kule meko, ukumimitheka lwenziwa nomvelisi impahla, ukuba ubaqononondise kabini akunakwenzeka ukuba irhafu.

Phantsi komthetho ekhoyo, intlawulo VAT kwinkqubo yerhafu lula iyafuneka kwimeko impahla evela kwamanye amazwe nghena lizwe. Isiseko bokubala imali yerhafu lixabiso impahla ixabiso lemarike ize idityaniswe kwimali umsebenzi amasiko okanye umrhumo ekhaya ukuba imveliso bobabo kuluhlu kwempahla excisable. Ukuba sithetha isivumelwano ulawulo intembeko, umhlawuli werhafu kufuneka abe lowo mntu ufumene ilungelo ukulahla kwipropati. Ukongezelela, oko nonelungelo ukulindela iphungulwe, ngokuxhomekeka imithetho Art. 174 of the Code Tax.

Ukuhlawulwa VAT kunyanzelekile, ngoko nayiphi nokudelela iimfuno umthetho naxa ingumbandela ozaliswe ziziphumo. Kuba non-yentlawulo okanye intlawulo kade ukuba ilandelwe kuphela isohlwayo okanye isohlwayo, kodwa ukunyathela Kwisingqinisiso ngasinye sokwenziwa uxanduva.