Izikweletu, zombili ngezikhathi zokuzithandela nezokuphatha, zingahlehliswa noma zehlukaniswe ngokwemigomo esungulwe ngumthethonqubo, uma kucelwa umthelisi, lapho isimo sakho sezomnotho nesezimali sikuvimbela okwesikhashana ukuthi wenze inkokhelo ngaphakathi kwezinsuku ezibekiwe.
Ukucubungula ukuhlehliswa kwesikweletu nge-Intanethi, finyelela inketho ethi "Ukuhlehliswa kwezikweletu nokuqhekeka" etholakala esigabeni "Sezinqubo ezivelele" ze-Electronic Office. Ungafinyelela futhi kusuka ku- "Iqoqo" esigabeni esithi "Zonke izinqubo" kuye ku- "Ukuhlehliswa kanye neziqeshana", eNdlunkulu ye-Elektroniki.
Imininingwane eceliwe yile: ikhodi yokukhokha, inani, uhlobo lweziqinisekiso (uma kunesidingo), i-akhawunti yasebhange eqondile, inombolo yezitolimende, isikhathi, usuku lwesitolimende sokuqala nesizathu sesicelo. Ngenkathi ngakolunye uhlangothi, izindlela zokukhokha kungukukhokha okuqondile, ngaphandle kwama-NIF aqala ngezinhlamvu u-E, H no-U. Kula ma-NIF, shiya imininingwane ye-akhawunti yasebhange ingenalutho. Usuku lwethemu lokuqala luzoba ngumhlaka 5 noma 20 enyangeni oluhambisana nokuphelelwa yisikhathi kwethemu noma ingxenyenamba noma ibhizinisi elilandela ngokushesha. Uma idatha seyigcwalisiwe, chofoza ku- "Yamukela".
Izinkokhelo eMgcinimafa: ukuhlehliswa
Impela ucabanga ngalesi sikhathi ukuthi iziphi izintela ezingamiswa emuva kusukela manje. Yebo, phakathi kwentela engahlehliswa kukhona izindawo zokuhlala njalo ngekota ngentela yomuntu siqu noma i-VAT, izikweletu zaminyaka yonke nezedlule esingahle sibe nazo nabaphathi.
Mayelana nembuyiselo yentela yonyaka, inemigomo yayo yokukhokha futhi iyavuma ukuhlehliswa kokukhokha okungu-2. Kepha kufanele kukhunjulwe ukuthi izinkokhelo zezitolimende zale ntela azikwazi ukuhlehliswa. Ngenkathi ngakolunye uhlangothi, Ukubanjwa kwentela yomuntu siqu akunakuhlehliswa, noma ezimweni ezehlukile ivunyelwe.
Isikhathi siyeza lapho wazi ukuthi yiziphi izidingo eziyinhloko okufanele uhlangabezane nazo ukuze wenze lokhu kuhamba kwezimali ku-akhawunti yakho yokonga. Okokuqala, ukuze sicele ukuhlehliswa kwesinye isikhathi kuyadingeka ukukhombisa ukuthi sibhekene nobunzima bezezimali. Ukuze ngale ndlela sikwazi ukuthethelela ukuhlehliswa kwesikhathi okushiwo.
Ngakolunye uhlangothi, kufanele wazi ukuthi bonke abantu abaziqashile bangacela ukuhlehliswa kwezinkokhelo nabaphathi, noma ngabe bakhokhiswa intela yomuntu siqu noma labo abakhokhiswa intela yeNhlangano. Ngakho-ke, ngingakucela nini ukuhlehliswa? Ngaleyo ndlela, izicelo zokuhlehliswa zingenziwa zombili kwifayela le- isikhathi sokuhlala ngokuzithandela intela njengasesikhathini sokuphatha. Kumele kuqashelwe ukuthi uma sesisesigabeni sokuvinjelwa, akusakwazi ukucela ukuhlehliswa, yize sikwazi ukuxoxisana ngokuthi inkokhelo izokwenziwa kanjani.
Yiziphi izikhathi ezibekiwe okufanele uzenze?
Uma unesitifiketi se-elekthronikhi noma i-cl @ ve PIN system, ungathumela isicelo sokuhlehliswa ngewebhusayithi ye-Tax Agency. Uma ungakwazi ukwenza ukucutshungulwa kwe-elektroniki, ungathumela futhi isicelo uqobo emahhovisi ahambisana nawe. Mayelana nezintela ezihambelana Nemiphakathi Ezimele, kubalulekile ukuhambisa isicelo ku-Administration ehambisanayo.
Kunoma ikuphi, kuhlale kudingekile ukufaka isicelo sentela ngayinye. Kuwo, kufanele ucacise inani lesikweletu, isizathu sokucela ukuhlehliswa kanye nohlelo lokukhokha. Uma isikweletu singukuthi ngaphansi kwama-euro angama-30.000 Akudingekile ukuhlinzeka ngeziqinisekiso futhi ukuhlehliswa kunikezwa ngokuzenzekelayo. Kepha uma isikweletu singaphezu kwama-euro angama-30.000 kuyadingeka ukuthi ube nesiqinisekiso, isiqinisekiso sokubambisa ngempahla noma umshwalense wesibambiso. Kuyadingeka ukuhlinzeka ngobufakazi, ngokwesibonelo kokungakhokhi nokuzama ukuqoqwa kwe-VAT.
Ikhalenda lokukhokha
Ngomunye umqondo, kuyadingeka ukugcizelela ukuthi Abaphathi basungula isikhathi sezinyanga eziyi-12 sokudluliswa kwezikweletu kulabo abazisebenzelayo nezinyanga eziyisithupha zama-SME. Mayelana nalesi sici, ikhalenda lokukhokha ukuthi siphakamisa ukuthi kungavunywa noma kwenqatshwe. UMgcinimafa angaphakamisa elinye ikhalenda ukwamukela ukuhlukaniswa iziqephu. Futhi uma senqatshwa, kuzokhokhwa isamba esiphelele sesikweletu okuzodingeka sikhokhwe esikhathini esimisiwe.
Kunoma ikuphi, uma singakhokhi inkokhelo, uMgcinimafa uzosithumela isaziso sokukhokha isitolimende esingakhokhiwe. Kulesi simo, inani lizokhuphuka cishe ngama-20% ahambelana nokukhokhisa okungaphezulu okuphoqelekile, kepha uma kukhokhwa esikhathini esimisiwe, intela ekhokhiswayo izokwehliswa.
Ngenkathi ngakolunye uhlangothi, uma kungakhokhiwe, uMgcinimafa uzokukhansela ukuhlehliswa bese eqala inqubo yokuphoqelela, enethuba lokukhishwa kwemigoqo.
Ezinye izintela okufanele uzimemezele
Ngakolunye uhlangothi, ikhalenda lezezimali lekota yokugcina yonyaka likhombisa ezinye izinsuku lapho abakhokhi bentela kufanele bakhokhe khona ezinye izintela. Kuyindaba ye- imali kanye nezinkampani ezoba nemibandela enikezwe kulawa macala athile. Yenzelwe ukubanjwa kanye nemali engenayo ngenxa yemali engenayo evela emsebenzini, imisebenzi yezomnotho, imiklomelo kanye nokutholwa okuthile kwemali engenayo, okuzuzwa ngokudluliswa noma ukubuyiselwa kwamasheya nokubamba iqhaza kwezikhungo zokutshala imali ezihlangene noma ukusetshenziswa kwamahlathi komakhelwane emahlathini omphakathi kanye nemali evela ekuqashisweni ingcebo yasemadolobheni kanye nenhlokodolobha ehambayo.
Ngakolunye uhlangothi, futhi maqondana neNtela Yemisebenzi Yezomnotho (Ifomu 840), abakhokhi bentela abathintekayo ngokukhokhwa kwalesi silinganiso kufanele futhi bakhumbule izinsuku okufanele benze ngazo isimemezelo sokubhalisa, ukushintsha nokukhansela, futhi okuyizinto okulandelayo:
Isimemezelo sokukhishwa: inyanga eyodwa kusukela ekuqaleni komsebenzi. Kusebenza kubantu abakhokhiswa intela abebesebenzisa noma yikuphi ukukhululwa okusungulwe enteleni futhi abangahlangabezani nemibandela edingekayo yokufaka isicelo sayo, futhi ezokwenziwa ngenyanga kaDisemba ngaphambi konyaka lowo umuntu okhokhiswa intela ubophezelekile.
Isimemezelo sokwehluka: inyanga eyodwa kusukela ngosuku lapho isimo esidale ukuhluka kwenzeka.
Isimemezelo sokuhoxa: inyanga eyodwa kusukela ngosuku okwaqedwa ngalo ukunqanyulwa. Kubakhokhi bentela abavuma ukufaka isicelo sanoma yikuphi ukukhululwa okusungulwe kuwo, futhi, okusetshenziswa ngenyanga kaDisemba ngaphambi konyaka lapho umkhokhintela ekhululwa ekukhokheni le ntela.
Isimemo sokubambezela izikweletu
I-Association of Tax Advisors (Aedaf) isanda kucela i-Tax Agency ukuthi ivumele ukuhlehliswa kwezikweletu zentela yomuntu siqu esimweni somnotho samanje futhi kubhekwe ukuthi inani labakhokhi bentela, ngenxa yezinkinga zomgcinimafa, lizocela ukuhlehliselwa izinsuku ezilandelayo. Njengomphumela walokhu, abeluleki bezentela bakhombisa ukuthi ukuhlehliswa kokukhokhwa, konke noma ingxenye, kwesikweletu sentela umkhuba owamukelwe yi-Tax Agency yalabo bakhokhintela ababenezinkinga zezezimali.
Esimweni samanje sezomnotho, babikezela ukuthi, lezi zicelo zingakhuphuka kakhulu ngenxa yezinkinga zokuhamba kwemali zabakhokhi bentela. Ngokusho kwe-Aedaf, i-Tax Agency ithi umthetho wokuqoqwa kwentela yomuntu siqu, ku-athikili yayo 62, usungula ithuba lokuhlukanisa inkokhelo ibe ngama-60% kanye nama-40%, njengoba kunjalo manje, kepha ayibeki ithuba lokuhlehliswa.
Ukukhokhwa kwezimemezelo
Kunoma ikuphi, esinye isici okufanele sibhekwe ngalesi sikhathi ukuthi ukukhokhwa kwembuyiselo enhle ethunyelwe online kungenziwa imali esetshenzisiwe ngqo, kanye nalawo enziwe futhi ethulwa emahhovisi agunyazwe yi-Tax Agency kanye nemiphakathi ezimele, nakho okuvumela ukwahlukaniswa kwemali ekhokhwayo.
Inkokhelo ehlehlisiwe kumakhadi esikweletu ingaba wusizo kakhulu kubasebenzisi bayo, ngokuyisisekelo ngoba ikuvumela ukuthi uhlehlise izinkokhelo ngokukhetha indlela eguquguqukayo yokuthi ufuna ukukhokha malini ngenyanga futhi, ngalokho, ufike ngokukhululeka ekugcineni lwenyanga. Ngakho-ke, umnikazi, ngokwenzuzo yakhe, uzokwazi ukukhetha phakathi kokukhokha inani elinqunyiwe ngosuku ngalunye olubekiwe noma akhokhe iphesenti lemali ekhishiwe. Kuzo zombili lezi zimo kuvame ukuba nesilinganiso esiphansi, okumele sengezwe njalo ngenyanga ezindlekweni zasekhaya ezibhekene nemindeni yaseSpain futhi ezingakhuphula isilinganiso sesikweletu sazo.
Kodwa futhi kufanele ukhumbule ukuthi lawa makhadi anesikhathi somusa esingakusiza ukuphatha kangcono isabelomali sakho sanyanga zonke. Yebo, yisikhathi lapho ungabiza khona ezitolo, ezitolo ezinkulu kanye nasezikhungweni ngokujwayelekile ngekhadi lakho lesikweletu ngaphandle kokukukhokhisa amakhomishini ala macala. Ngandlela thile, ingafakwa esikhathini eseluliwe, lapho zonke izindleko zenyanga ziqoqelwa ku-akhawunti yakho bese zikhokhiswa ekupheleni kwenyanga, ngaphandle kokufakwa kwenzalo kulezi zindleko. Zinezinto ezifanayo nokubolekwa imali okunikezwa ngamabhange namabhange okonga isikhathi esilinganiselwe kakhulu, imvamisa cishe inyanga eyodwa noma eziningana. Ngenhloso yokuthi awunazo izinkinga zentela. KuMgcinimafa ungaphakamisa elinye ikhalenda.