Ukukhululwa VAT: iinzuzo kunye neempawu

umthetho Tax unika oosomashishini ngamnye kwaye ezinye iindidi imibutho abafanelekileyo zokuxolelwa VAT. Ngenxa yoko, Inqaku 145 lomGaqo Tax ibonelela ekuhlawuleni irhafu phantsi kwale miqathango ilandelayo:

• Okokuqala, ingeniso kwiinyanga ezi-3 ezidlulileyo akufanele engange ngaphezu kwezigidi ezibini hayi kuquka VAT;
• okwesibini, ukusebenzisa unika ilungelo sokuxolelwa VAT usenokuba kuphela ezo mibutho kunye amashishini ukuba asebenzise impahla nepodaktsiznye, ie musa ukuthengisa amafutha, icuba kunye neemveliso utywala.

Nakuba kunjalo, ilungelo sokuxolelwa Ungasebenzisa IP, ukuthengisa impahla excisable, kodwa eziphambili iirekhodi ezahlukeneyo ezinxulumene nepodaktsiznymi ukuthengiswa kunye nempahla ekhaya.

Berhafu kufuneka azi ukuba ngexesha lokukhululwa urhulumente kusafuneka kubuyekeza isixa irhafu wayethatyathwe ngaphambili esitsaliweyo ukulungiselela iinkonzo, iimpahla okanye imisebenzi ezifunyenwe ngenxa imisebenzi leyo irhafu, kodwa hayi olusetyenziselwe ezi imisebenzi.

VAT exemption kwi IP: inkqubo ukuze bafumane amalungelo

Ukuba basebenzise ilungelo labo sokuxolelwa kumashishini VAT kufuneka uqale isaziso yakho yerhafu, sise kwindawo yabo yobhaliso. ifomu isaziso ukumisa yoMphathiswa wezeMali. Xa olu xwebhu, kufuneka uqhoboshele amaxwebhu ukufanelekela sokuxolelwa. Ukuba kunikwa kwimibutho athabathe intsalela kwezentengiso incwadi, ingxelo yeendleko ezenziweyo kunye imisebenzi kwengeniso kunye namashishini ngenxa IP, iikopi lowu ezikhutshiweyo kwaye wafumana invoyisi.

Oosomashishini abaye watshintshela inkqubo eqhelekileyo, namaxwebhu axhasayo ilungelo sokuxolelwa VAT kufuneka unikeze sisicatshulwa kwincwadi iindleko kunye nengeniso.

La maxwebhu akhankanywe apha ngasentla kufuneka zingeniswe ungadlulanga umhla wama-20 enyangeni leyo, ukusuka apho kwakukho ilungelo lokuba akhululwe.

Ukukhululwa VAT: Ukupheliswa amalungelo

Werhafu ngokuthanda uya kwala okanye anganikwa ilungelo ukuze kunyanzeliswe nokuxolelwa VAT.

Ukuthatha esi sigqibo, usomashishini osakhasayo kufuneka bazi ukuba lo rhulumente kuza kufuneka asebenzise ubuncinane isithuba sonyaka omnye. Kakade ekupheleni kwesi sithuba inganikezelwa xa kukho isaziso irhafu namdla ukunqumamisa nokuxolelwa ukusuka irhafu okanye isigqibo sokwandisa umsebenzi omnye unyaka. Isaziso kufuneka ikhatshwe ngamaxwebhu ezibonisa ukuba iingeniso kwikota yokugqibela akazange ngaphezu engange zigidi ezi-2.

Esi saziso kunye namaxwebhu axhasayo kufuneka zinikwe ungadlulanga umhla wama-20 wenyanga elandela khalenda ngenyanga 12 ukufaneleka. Ukuba akwenzeki oku, ngoko ke werhafu iya kuhlawuliswa.

Umrhwebi ukuze anganikwa ilungelo lokuba sokuxolelwa VAT. Oku kwenzeka eyaphula nawuphi na umqathango kufunyenwe (ingeniso ngaphezu kwezigidi ezi-2. Ukuthengiswa okanye nerhafu yezonwabisi iimpahla). Ukulahleka amalungelo ekuxolelweni ndiwanikela werhafu inani iingxaki nemibandela enxulumene ne nokubuyiselwa yerhafu ezingekahlawulwa lwabiwo-mali, esi isicelo kwezohlwayo kunye nenzala.

VAT exemption kwi IP: ngeenzuzo

ngusomashishini ngamnye, eqonda ilungelo labo sokuxolelwa VAT, ofumana Ukuphandwa ngokufumaneka iholo. Umzekelo, ukuba ixabiso lemveliso phambi kokukhutshwa kwe-236 engange, umhlawuli werhafu unako ukufumana imali efanayo, kodwa ngaphandle value added tax.

Nangona kunjalo, kukho ezinye izinto. Ezinye oosomashishini, nabo ngaphandle, kuba azincedi lutho ukusebenza nezinye iinkampani, njengoko ziya kuphulukana ithuba lokuba athathe xa bethenga iimpahla deduction VAT.