Imali Non-yokusebenza kunye nokwakheka

Uphononongo lomsebenzi kwezoqoqosho, ngaphandle kokuba ucazululo lweziphumo zemali, ukusebenza kunye nengeniso iziphumo ukusuka kumsebenzi yemveliso yorhwebo, ukufundisisa imo-asethi ezisisigxina kunye nezinye ii-asethi, kubaluleke kakhulu uhlahlelo amaxabiso ngengeniso kunye nelahleko, ezo zifunyenwe ukusuka ngoku kwintengiselwano non-ukuthengiswa. Ezi ndleko zibandakanya ezo efakwe kwixabiso zonke ezi zinto zingasentla, kwaye nokunye okunninzi ingakumbi:

- imali non-yokusebenza evela ubulungisa okanye sabelane inxaxheba kwezinye iinkampani kunye namaqumrhu, kuquka ngohlobo izahlulo kwi izibambiso yelo kwishishini. Ezi ngeniso ngokuqhelekileyo efunyenwe kwimeko ingeniso ngohlobo ingxenye yenzuzo zezinye iinkampani. Tivi uSahlulelo inzuzo ebalwayo eyodwa elula okanye pref. Bond - a ukhuseleko ukuba kwankqu ubukho apho kuqinisekiswa yi isibophelelo ukulibuyisela ixabiso eliphambili umniniyo asset.

- inzuzo ukuba inkampani okanye umbutho awukwazi ukufumana ukusuka ukuqasha kwipropati, kodwa kuphela xa kuthe olu hlobo lomsebenzi ayikho umsebenzi siphambili iqumrhu loshishino. Ngenxa yoko, ingeniso non-yokusebenza kuquka iirenti, njengoko ixabiso yayo kufakwa ixabiso izinto kugqithiswa ngovandlakanyo.

- zabanjwa kwaye recognised institution of izohlwayo onetyala kunye nezinye izohlwayo, apho kuhlawulwa ukuhlukunyezwa kweemeko zoqoqosho. Isohlwayo ithathwa ukufumanisa ukuba semthethweni le mali ukuba yi unetyala kuhlawulwa xa kuthe kwakho ukwaphulwa kwale mvumelwano okanye ukusebenza engafanelekanga.

- nzuzo, eyasekwa kulo nyaka, kodwa wafumana kule minyaka idlulileyo. Apha phantsi izibalo, elafikayo akhawunti yenkampani iimpahla obuvelisiweyo kunye wathengisa ngaphambili. Kulo mzekelo, kuthathelwa ingqalelo ingeniso non-yokusebenza kufuneka esisigxina kuthathelwa ingqalelo ingeniso efunyenweyo.

- ngaso linye akhiwa ngexesha amashishini okanye imibutho kunye neentengiselwano imali yelinye ilizwe. Evela umahluko izinga lotshintshiselwano ukusuka kwinguqulelo ngenxa yotshintsho amazinga otshintshiselwano, kulo mzekelo, iya kuhlawuliswa ukuya kwiphepha lomncono ngamaxesha elizayo.

- inzuzo okanye ilahleko ekungenwe yinkampani okanye umbutho kunye nokuthengwa / intengiso imali yelinye ilizwe.

- kokufumana ityala, ngokungqinelana nomthetho iye icinywe umbutho uncollectible;

- impahla surplus, leyo asekwa ngexesha inventri oluqhubekekayo, ngemali eziinkozo kuya kwenziwa ngenxa kwishishini okanye umbutho;

- Iintlawulo edlulileyo ngenxa akhawunti-ubudala kunye abagcinisa.

- Enye ingeniso non-zokusebenza kunye neendleko ezingachazwanga ezinxulumene ngqo kwimisebenzi yemveliso. Ezi ziquka imali efunyenwe yi-Bank for ukusetyenziswa kweemali lweshishini imali okanye umbutho, kwakunye neminye imilinganiselo uluhlu umnini omnye.

- iindleko ezenziweyo ngokunxulumene mhlaba eziqeshisayo: ukuphelwa lixabiso, iindleko zokubuyiselwa kwabo kunye nokulungiswa.

- iindleko kwemitshini ngenxa yezizathu yangaphandle.

- Ukulahlekelwa on njengexatyiswe ngokuba Izitora kwishishini okanye umbutho, inventri kunye neemveliso Izakhiwo.

- ilahleko ekungenwe kwintengiselwano kunye kwisikhongozeli.

- iindleko zomthetho.

- isixa ityala kunye namatyala ezaziwayo nombuzo nangokuxhomekeke inkqubo reserve lusekiwe.

- ilahleko evela bhala-off kwamatyala, ngokufanelekileyo zibonakaliswa ngqiqweni.

- ingeniso yokusebenza kunye neendleko kule minyaka idlulileyo. Kubalulekile ukuba imvelaphi yazo zonke ezi ingeniso kunye nenkcitho sele elixwebhu.

- ilahleko uncompensated ezivela ifuthe ziintlekele zendalo okanye iindleko ezinxulumene ekuvalweni neziphumo zazo.

- iindleko zee-odolo ezithe irhoxisiwe okanye nokuvumelana, yaye ukongezelela, iindleko zemveliso balala emqokozweni.

- ukulahlekelwa nomonakalo kwipropati, ilahleko bayo bendalo elingaphaya ngokwemigangatho emiselweyo.

- irhafu ihlawulwa ngokungqinelana nomthetho yangoku.

Comprehensive imali non-yokusebenza enikezwe Art. 250 i-Code Tax.