Ungagcwalisa njani ukuvakalisa i-VAT? Bala iVAT. Ukuzaliswa kwisibhengezo se-VAT

Ngokutsho nesichazi magama neencwadi reference, i-value added tax (VAT) luhlobo uxhuzula kwibhajethi karhulumente ukuba yeendleko iimpahla, isebenza okanye iinkonzo, eyenziwe onke amanqanaba kwinkqubo yemveliso kwempahla, isebenza kunye neenkonzo wangena lwabiwo njengoko isenziwa. Ngoko kuyimfuneko ukuba ukwazi indlela ukugcwalisa isibhengezo VAT.

Yintoni VAT?

Ukuba amagama alula ukuxelela nje ukuba VAT, iya kukhangeleka ngolu hlobo: uhlobo lwerhafu, bawanikwa zii-umenzi kurhulumente kuba kudala (okanye athengise ukwenza omnye) imveliso, ukusuka apho ke ndiya kwenza ingeniso engaphezulu ixabiso layo zokuvelisa .

Ngamanye amazwi, irhafu libalwa umahluko phakathi kwexabiso lokuthengwa imveliso kunye isixa semali ngotyalomali lokuthenga (okanye ukuvelisa) yayo. Kufuneka kuqatshelwe ukuba umthengisi ihlawula isixa efanayo VAT ngokwayo, uyifake iindleko lokugqibela yempahla.

Ngubani nendlela kufuneka angenise iingxelo kwi VAT

UMthetho Tax kwiSiqendu 174,1 ye-Code of Imirhumo kunye Irhafu ithi le rhafu kufuneka athi:

• abantu musa ukuhlawula irhafu elichaziweyo (iinkcukacha ezininzi - ISiqendu 173, isiqendu 5);
• nazo emzimbeni yomthetho, ukuba ahlawule VAT;
• arhente yokuqala malunga nekhulu mathandathu irhafu nqaku.

Ukwazi indlela ukugcwalisa isibhengezo-VAT, eza kulandelwa kunye nemigaqo apho iinkampani musa kuthwala umthwalo ngokuhlawula irhafu, kodwa inikeza nabathengi i-invoyisi ziya ixabiso yerhafu ebhengeziweyo.

Inqaku 80 le-Code sicacisa ukuba isibhengezo yale lwerhafu mayifayilishwe ngokohlobo kweengxelo ezimalunga yonke imali ingeniso, imvelaphi yayo, kuba iindleko, eli ziko liya kuba irhafu, inzuzo yazo ubungakanani VAT kunye nezinye iinkcukacha ezibhaliweyo, nto leyo ixhomekeke ekubaleni irhafu.

Zonke iingxelo ezivela ekubhataleni VAT ingcaciso efanelekileyo inikezelwa zoqobo indawo yalo yobhaliso ukuya kutsho ngomhla wama-20 zekhalenda lwenyanga elandela ixesha irhafu ukuba.

Wangena force phezu uhlaziyo yeSiqendu 174 kulo nyaka, ngosuku lokuqala ifuna zonke ekubhataleni irhafu (kungakhathaliseki inani labasebenzi) ukuba athathe ifomati isibhengezo efanelekileyo nge amajelo ngomnxeba ngokusebenzisa umqhubi uxwebhu ahambelanayo.

amalungiselelo eziphambili clearance accounting

Ngokugcwalisa imbuyekezo VAT ngoku yenziwe ngaphandle ukuguqulwa - ngokomyalelo ezisemthethweni Ministry of Finance № 104n ukususela ngowe-15 Oktobha 2009. Kodwa kwileta eya Federal CH (17.10.2013, № ED-4-3 / 18585 "Xa ngokuzalisa imbuyekezo yerhafu angeniswe kwabasemagunyeni irhafu") kucetyiswa ukususela ekuqaleni kwinyanga yokuqala yonyaka ukungena endaweni OKTMO OKATO.

Ukuba uhlobo lokubuya VAT sigcwaliswe ngendlela eyiyo, inkampani eqinisekiswe lokubuyiswa kwerhafu. Kubalulekile ke ngoko ukuba uqonde indlela ukugcwalisa imbuyekezo VAT ichanekile kwaye akwazi ukusebenzisa isicwangciso noshowo ekwenzeni olu xwebhu accounting.

Eli nqaku lichaza ngokubanzi ukuba imbuyekezo yerhafu ifayile njani VAT. Ukusukela iqulathe izinto ezithile.

Eyona engundoqo amacandelo ingxelo irhafu uxwebhu

Form Isihloko sheet kuyo:

1. ICandelo One - a ubungakanani ngokupheleleyo-umthamo isixa serhafu idluliselwe kwi-mali karhulumente.
2. Icandelo lesibini - ezitsalwa, ngokutsho agents yerhafu adweliswe wokulondoloza imali karhulumente.
3. ICandelo 3 loMthetho isibhengezo VAT ubala isixa esitsaliweyo ngomlinganiselo 0%.
4. Adj. 1 Icandelo lesithathu - isixa serhafu imele ukuhlawulwa, wabonakala ngenxa kwakhona.
5. Adj. 2 kuba kwicandelo lesithathu - (kungenela singenelayo imibutho ukumelwa ahlala kwamanye amazwe, ogama umsebenzi) ukubalwa ubungakanani VAT zeenkonzo, ukurhweba iindidi ngendidi zemveliso, ukuvuselelwa amalungelo abanini, VAT.
6. Eli candelo yesine kuyimfuneko ukubala VAT ngokusekelwe iintlawulo ngokuba neempawu zorhwebo, apho ziro siya kungqinwa khona.
7. Isiqendu sesihlanu - ubala iindleko zemisebenzi yorhwebo ngqo izinga ekuvunyelwene ixabiso.
8. Elesithandathu candelo - VAT ubalwa ngokunxulumene yorhwebo-uhlobo imisebenzi ngaphandle kwesiqinisekiso esemthethweni.
9. Icandelo 7 isibhengezo VAT usebenza imisebenzi yorhwebo ezingaqukwanga kwi nokubekwa kweentlawulo VAT, ezo ayibonwa njengemali izifundo, ukuhlawula iirhafu, okanye iinkqubo zenziwa ngaphandle kummandla Russian Federation.

Kulo nyaka, ehambelana nasekuvalweni kwisibhengezo VAT kuthetha ubukho imbopheleleko loyilo cover page. Ukuba indlela lombutho kwezoshishino ummeli kuquka izenzo alathelwe kwimimiselo, amacandelo eseleyo zibandakanyiwe kuxwebhu ingxelo ngokuhambelana kunye nesakhiwo.

Imiyalelo ukuze zizaliswe ibonisa ukuba ekubhataleni VAT njengesiseko ekwenzeni miselo kufuneka athathe iincwadi bethengisa, incwadi ukuthenga kunye neerejista of accounting (iirekhodi irhafu kunokwenzeka).

Umzekelo: VAT declaration ngo-2014

returns Ingxoxo zerhafu iphepha aqalile ukuba bazobe inshorensi sheet. Isiqinisekiso sobhaliso kunye nabasemagunyeni yerhafu wabonisa ukuba into yokuqala ukungena ulwazi malunga PPC kunye kwindlu yabahambi.

Le nto "izilungiso Number" ithetha uxwebhu ukuphumelela uhlobo ikhowudi (kwimeko ubonelelo zaseprayimari - 0, uxwebhu proximate - 1). Khodi isibhengezo VAT yaye iquka ikhowudi equlathe ulwazi malunga nendlela ukugcwalisa kokubhengezwa ithuba irhafu.

Ikholam "Ingxelo Unyaka" kufuneka siqulathe ulwazi malunga nonyaka apho emuva isibhengezo VAT. Form kufuneka babalwayo, ebonisa inani yayo ehambisana inkonzo, nto leyo amukela iingxelo. Kulo mzekelo, bonisa ikhowudi kwixabiso 400, oku kubonisa ukuba lo werhafu ebhaliswe kwindawo enye apho uxwebhu sigcwalisiwe.

Ngokusekelwe iikhowudi somhleli uphuhliso lwezoqoqosho kulo nyaka, bonisa NACE. Xa umba "Ukuthembeka kunye nokugqitywa iinkcukacha eziqulathwe kule nkcazelo, ndiyaziqondakalisa" ingqamana ikhowudi, inani elandelwayo exhomekeke kule mntu utyikitye uxwebhu (intloko lombutho - 1, trustee - 2).

Oonobumba bokuqala ipeyintwe ngexesha elifanayo zibekwa kwi "Signature". Ukuba utyikityo yabekwa phezu ngamandla kubameli egqwetha, iinkcukacha kwiphepha lwaseburhulumenteni, qinisekisa bonke eyabelwe amagunya signatory, kubonakala ngakumbi kwi "Uxwebhu ebonisa igunya ummeli wakhe."

isicwangciso esineenkcukacha

Indlela ukugcwalisa isibhengezo VAT kunye nesicwangciso:

• lokuqala ulwazi iziboniso icandelo malunga imali yerhafu ukuba zidluliselwe kwi-mali karhulumente okanye ezicwangciselwe ingqalelo;
• umtya 010 abangena OKTMO ikhowudi (OKTMO 033-2013 Kulungile esebenzayo ukususela ekuqaleni konyaka);
• Bala 020 - apha amanani kungene uhlobo yokuhlelwa mali ngendlela ifihliwe, wadala ngeenjongo ukuyolela VAT (18210301000011000110);
• kumqolo 030 nakungena data ngokoMthetho ubungakanani irhafu ekufuneka ihlawulwe kwi kaNondyebo kaRhulumente; amaqumrhu self-party abaliweyo inxaxheba kwimisebenzi yamashishini ukuba ubeke imali;
• Bala 040 yenzelwe nokubeka umthamo irhafu elibekiweyo intlawulo, njengoko ichazwe kwiSiqendu 173 (umhlathi 1);
• ibhokisi 050 ubhala inani hlawuleka izicwangciso-mali karhulumente;
• amaxabiso yokugqibela ka-040 no 050 ziyashukuxwa inkcazelo yecandelo 3.

Indlela ukuba ugcwalise iphetshana lokubuyiswa kwerhafu ze-arhente irhafu VAT, nto leyo yayisinceda icandelo lesibini loxwebhu? Xiya xikombiso lexi. VAT Declaration lumi ngolu hlobo lulandelayo:

• umgca 010 yenzelwe nokubeka ikhowudi ye isizathu loBhaliso lombutho langaphandle, leyo uqhuba uhlolo lwentlawulo lungeniselo irhafu kwaye linika iingxelo zemali;
• umgca 020 lumele igama ngokupheleleyo iqumrhu loshishino langaphandle akujongwa ligunya irhafu;
• ngokuhambelana 030 yenziwe inn kulo mba;
• kumqolo 040 obekwe ngokungqinelana ikhowudi yokuhlela mali;
• umgca 050 - a somhleli ikhowudi imimandla kamasipala;
• ngokuhambelana 060 kubhalwe yi izibalo lokugqibela VAT elungiselelwe ekuhlawuleni arhente irhafu;
• umgca 070 yi ikhowudi nokubeka imisebenzi kwenziwa isifundo, ngubani mazibale kunye izimali irhafu ahlawule;
• umgca 080 ibonisa isixa-VAT, i-arhente ekuthini kwixesha langoku zazikhona;
• kumqolo 090 ebhalwe umthamo ukutsalwa kwerhafu, engenakubalwa nxamnye imicimbi elizayo ngenxa yokuthengiswa kwempahla (iinkonzo, imisebenzi),.

Kukho kwinqanaba apho ufuna ingqalelo, xa ukwakhiwa ngo-2014 Le fom ukubuya VAT unako zigcwaliswe kunye utshintsho kwezinye iimeko. Ukuba akukho data kwikholam 080, ixabiso kubhalwe iigrafu 090 060. Xa engekho igrafu data 090, ngo-060 ixabiso 080 ezirekhodiweyo.

Icandelo lesithathu ibonisa umyinge irhafu, noseko lwalo, ukuba imali yerhafu sele ityala, isixa yonke imali. Ukugcwalisa ukubuya VAT kuthetha nje uyilo ekunene, ekufuneka khangela ngathi, njengoko kuchaziwe ngezantsi.

• Umhlawuli ukuba abonise PPC zabo nebhekile;
• 010-040 ubonisa ulwazi malunga isixa serhafu ngeqondo ethile kunye isiseko serhafu ichazwe kwiSiqendu 153-157 no-159 ze-Code Tax;
• 010, 020 - kuba isixa mqolo irhafu 18% kunye% rates-10. Idatha ibalwa phinda amanani gr. 3 kwicandelo lesithathu-10 okanye 18 kunye kwahlulwe isiphumo soko 100.

Isicwangciso soyilo okuqhubekayo kwicandelo lesithathu

1. Ukubala 030, 040, landisa amaxabiso zomhlathi 3 Section. 3 18, wandule ukohlula ngesi 118 (ukuba kuyimfuneko, 18 indawo yi-10, 118 - 110).
2. 050 - apha wabeka phantsi umthamo kwisiseko berhafu VAT ukubala, xa inkampani yayithengiswa impahla.
3. 060 - ngeli xesha ukulungisa i data kwi ngokususela irhafu kunye nemali ethe ngexesha ufakelo imveliso kunye nokwakhiwa usebenza iinjongo zakho.
4. 070 - ibhalwe apha imiqulu iintlawulo ngenxa kwemicimbi zorhwebo elizayo; Kwakhona unika inkcazelo esisigxina malunga iintlawulo ezahlukeneyo ngokufezekisa imisebenzi ecwangcisiweyo.
5. 080 - iqulethe ulwazi iintlawulo ezinxulumene kwizindululo yokuhlawula igalelo songeniselo isiseko serhafu (kwiSiqendu 162).
6. 090 - isixa VAT, ekufuneka ibuyiselwe. Kwakhona kwi-090 no-100 zenza isixa data ukuba uthe nokuthenga phambi atsale, kufuneka ibuyiselwe ngexesha imicimbi kuxhomekeke 0%.
7. 110 - VAT ubalo data ezo thaca umxhasi xa wamkela Ukubhatalwa zakho.
8. 120 - Apha wangena accrual lilonke ixabiso added tax.
9. 130-210 - isixa VAT yokutsalwa ethile. Ingqalelo ebalulekileyo: ngokuhambelana 200 data umthengisi ezivunyiweyo yathinjwa licandelo 070, isiqendu 3. Kwakhona qaphela apha isixa kwamkele kokutsalwa ubunini ezihlangwini ekunene, wabayala kunye nezixa ezahlukahlukeneyo izityholo.
10. 210 - wangena amaxabiso babale unoxanduva lokuhlawula irhafu. Olu lwazi malunga amaxabiso ukutsalwa noTshintshiselwano kaNondyebo kaRhulumente.
11. 220 - apha isiphumo Ukongeza yi iingongoma fixed 150-170, 200 no 210,130.
12. 230 - wamcacisela zokugqibela ekufuneka ihlawulwe, avareji ngaphesheya candelo.
13. 240 - isixa lokugqibela, ubale ukuya ukuhla kwicandelo yangoku.

Kwicandelo yesine, faka ulwazi malunga nezenzo ezihlawulelwayo ngokupheleleyo ngenxa yomthwalo irhafu, okanye izinga apho ngu zero.

nemigangatho egcwalisa

• Kwikholam 1 iqulethe ukusebenza ngokohlobo neekhowudi.
• UKholam 2 emiselweyo isiseko serhafu ngokumalunga iikhowudi, izinga apho ixesha ingxelo zero.
• Umhlathi 3 ubonisa ulwazi malunga notsalo ngokuthenga kwimihlathi 1 no-2.
• NgoKholam 4 kujongwe ukususa VAT volume kuthelekiswa ikhowudi nganye.
• Umhlathi 5 iqulethe iinkcukacha zovavanyo irhafu eziye ngaphambili zathathwa iphungulwe ngezenzo kungekho sizathu ibhalwe ku-0% izinga on.
• Umgca yeshumi ibonisa sonke isixa serhafu na itsalelwa (igrafu yesithathu + igrafu sesine - igrafu eyesihlanu).

Xa kugcwaliswa icandelo wesihlanu kukho imfuneko kwimeko umbutho ufumana ilungelo zibandakanya kwizixa irhafu nerhafu zero zibhalwe kutsalwe irhafu.

Kukho inkqubo ethile yokuzalisa kweli candelo.

• Umhlathi 1 iqulethe inkcazelo malunga ikhowudi nokusebenza.
• Ikholam 2 ubonisa irhafu ngenkqubo nganye, ngesiqinisekiso olusisinyanzelo kobe zero.
• Umhlathi 3 ibonisa isixa irhafu zonke iintengiselwano.
• KuKholam 4 wangena irhafu isiseko kwi khowudi ngalinye.
• Bala fixes 5 isixa serhafu kwi iikhowudi izinga zero elingafanelekanga yabonakala ngexesha eliboniswe kwisibhengezo, ilungelo ukutsala.

Icandelo ezintandathu ekhutshwe xa kunokwenzeka ukuba umbutho wenziwe imisebenzi kunye isizathu engaqinisekiswanga zokuwisa izinga zero.

imbonakalo:

• Bala 1 - ulwazi malunga neekhowudi lwemisebenzi.
• Bala-2 - kuba onke amanyathelo ibonisa database ngokwahlukeneyo irhafisa, njengoko kucacisiwe kwiSiqendu 167 lo mthetho werhafu.
• Umhlathi 3 iqulethe inqaku le mali yerhafu.
• KuKholam 4 uyifakile ingcaciso malunga notsalo ekuthengisweni kuzo zonke khowudi apho kwiqanda irhafu abanayo isiqinisekiso.
• Iziphumo kwimiqolo-2, 3, 4 nowiso 010.
• Ukuba kwikholam yeenkcukacha 3 umgca 010 mkhulu migca data 010 imiqolo 4, umgca 020 igcwele.
• Ukuba kukho imeko, ukulungisa ngasentla fill umgca 030.

Kwicandelo wesixhenxe iqulathe ulwazi malunga musa kuwa phantsi imisebenzi enzima, okanye isicelo sokuxolelwa kubutyala irhafu, kwaye iintengiselwano amazwe.

• Bala-1 010 - ulwazi malunga neekhowudi lwemisebenzi.
• 2 Count 010 - iindleko zindululo, izinto ezo phantsi VAT, wathengisa amazwe.
• Bala 3 010 - ixabiso yokufunyanwa okanye iinkonzo eziphathekayo, nto leyo awusebenzi VAT (xa kuthelekiswa ikhowudi nganye).
• 4 Bala 010 - mali yerhafu ulwazi, ezibe wawafumana unikeza intlawulo.
• 020 imiqulu lwentlawulo amaxwebhu line (okanye advance) ukulungiselela ukunikela zorhwebo ukuba ziveliswa (enziwe) ngaphezulu kweenyanga ezintandathu.

Unoxanduva lokungenisa ulwazi olungachanekanga

Siye ezichazwe ngentla imigaqo esisiseko ubhaliso amaxwebhu irhafu kokungeniswa kwengxelo kwigunya elifanelekileyo. Kufuneka kuqatshelwe ukuba kwiSiqendu 81 se Code Tax ichaza izenzo xa kuthe kwakho ukusilela data ezingenisiweyo, amacandelo ukugcwaliswa olungachanekanga ezinye iimpazamo.

Xa zintswelo zifumaneka kwi mbutho kufuna ukungeniswa VAT returns kule nguqulelo ihlaziyiweyo. Ukongeza, kuba sonikezelo "utochnenki" wamwisela izohlwayo kunye irhafu emva ngokuzenzekelayo kuMbuso. Isiseko serhafu ukuba imithetho yelizwe lethu ibonelela ukuba iimeko xa isifundo unyanzelekile ukuba ahlawule irhafu, afumane ithuba kukuphelisa uxanduva lokubonelela iingxelo oluhlengahlengisiweyo.

Kwezinye iimeko, uxanduva i "utochnenku" zinokuphetshwa?

• Umhlawuli werhafu kwafuneka ukuba angenise ulwazi oluhlaziweyo phambi kwabasemagunyeni irhafu kwaziswa kuye into inkqubo iziphumo understating imali yerhafu, Nokubekwa njengoko intlawulo, okanye isaziso ekuqaleni ngenkuthalo zemali ngenxa yale meko.
• Isixa lentsalela kunye nezohlwayo luye ihlawulwe ngaphambi kwexesha, kude kube mzuzu enikwe "utochnenka" kwabasemagunyeni werhafu.

Iimpawu yonikezelo elikhankanyiweyo izibhengezo

Okokuqala, kufanele kuphawulwe ukuba "utochnenka" kufuneka uqinisekise ngokupheleleyo ulwazi oluchanekileyo. Kufuneka kwakhona ingqalelo into yokuba imbuyekezo VAT kwisithuba irhafu nganye Mhlawuli inika njengoko umlinganiselo ofanayo wexesha.

Yonke idatha kufuneka athobele imiqathango ebekwe phantsi ngumthetho. agents zeRhafu ibonisa idatha yabo abahlawuli na iimpazamo okanye ezingezizo kwafunyanwa.

Ngokubanzi, kukho izizathu ezibini eziphambili ezibangela imfuneko unikezele ulwazi ehlaziyiweyo: na ukuhlawulwa okanye ngokugqithisileyo. Xa ubala lombutho rhafu unyanzelekile ukuba enze ingcaciso ethile. Kodwa ukuba mpazamo yafunyanwa ngama-werhafu emva kokungeniswa isibhengezo kwaye abazange kungakhokelela underestimation ye isiseko serhafu, ulwazi uhlengahlengiso isigxina evela kumbutho isusiwe.

Ukubuyela imali kwisiphathamandla irhafu xa egqithisileyo Kwakhona akukho mfuneko yakuthobela "utochnenku". Oku kulawulwa Inqaku 78 komthetho werhafu. Kodwa ke kufuneka ke ukuba irhafu indlela onoxanduva kakhulu ukubuya mali, kwaye bafuna ukuqinisekisa overpayment ehlaziyiweyo isibhengezo. Ngoko, xa kunokwenzeka ukuba lo mbutho unenjongo ufune ezigqithisileyo, "utochnenku" kubhetele ukuba isicelo kwiofisi yerhafu.

njani ukuqinisekisa irhafu ezibanjwayo

Ukuba umbutho lisebenza njenge-arhente werhafu, ukubanjwa ezinjalo zixhomekeke uhlolo ingakumbi olunzima (aboniswa kwi kumgca 210 kwicandelo wesithathu). Ezi data ezikhoyo zizaliswe kubarhafi.

Kulo mzekelo, kukho uluhlu lwemibutho ezingenazo ukuxhuzulwa irhafu olunikiweyo:

1. Abo baxolelwe VAT ngokungqinelana neSiqendu 145 umthetho werhafu.
2. Asaqalayo ukuphumeza ubutyebi kunye nempahla athatha.
3. Imibutho ukusebenza ngabalamli (yaye zibandakanyeke ekubaleni) ekuthengisweni kwezindululo ezorhwebo mveliso amazwe, hayi emi-akhawunti kunye nabasemagunyeni yerhafu kwi Russian Federation.

A arhente yerhafu angafaka isicelo ukutsala VAT kwimeko lokuyifumana yemveliso yorhwebo kwiinkampani asemzini ngokunjalo xa kuthe lentlawulelo okanye yengqeshiso lwepropati kamasipala.

Uluhlu lwamaxwebhu ukuqinisekisa ukuba semthethweni yeemfuno kutsalwe eliphantsi. Kuyo onke amaxwebhu intlawulo equlethe ulwazi ukurhoxisa VAT sele ihlawulwe kwi-mali karhulumente; invoyisi kufuneka nazo zingeniswe ungadlulanga owe werhafu. A iphungulwe enokulindelwa kuphela xa yentengo iza kusetyenziselwa ngezenzo ukuba bathobele VAT.

Gqitha invoyisi kufuneka ukucacisa iingongoma ezibalulekileyo. Kwimeko oko kwakuthetha iphungulwe "arhente", kuya amaxwebhu ukuba ngqo arhente. Umbutho kule ngobuwena ngokuzimeleyo ilungiselela invoyisi in duplicate. Enye ikopi igcinwa kwi log esweni ii-invoyisi, oko ilungiswe encwadini kwiintengiso umhla wokugqibela lolu xwebhu.

Enye ikopi ithunyelwe kwi-invoyisi incwadi ulawulo ezifunyenweyo kubhalwe abazithengileyo kwijenali. Le migaqo ezibunjwe RF Government yamkelwa ngo December 2000 (№914).

Kuyimfuneko ukunikela ingqalelo kwakhona yokuba kule ngobuwena ngasentla, i-invoyisi ukuthengisa Iqumrhu alikho, ngoko ke isicelo akavumelekanga ukuba axhuzule ukusuka zesixa sentlawulo kwangaphambili, nto leyo iye yabekwa kuluhlu. Sebenzisa izinto zabo zerhafu kuphela xa badlulela iimveliso ziza kubekwa phezu akhawunti ngokusisigxina.

Sinethemba ulwazi lwethu kunceda ukuba ukubala VAT kunye ngokuchanekileyo ufakele kwisibhengezo.