Kafin a halicci Tax Agency, masu ra'ayin gurguzu suna amfani da wasu ka'idoji, kuma kwanan nan an faɗi abubuwa da yawa game da tsara haraji mai ban mamaki da kuma illolin da ke kan wajibcin haraji na masu biyan haraji a ƙarƙashinta.
Don magana game da afuwar haraji a Spain, da farko ya zama dole a san ma'anar kalma "afuwa" tun farkon. Manufarta ta ce afuwa ita ce lokacin da Jiha ta ba da gafara ga cin zarafin siyasa, walau wasu bashi ko laifuka.
A nasa bangaren, afuwar haraji An san shi a matsayin ma'auni wanda aka yi amfani da shi, a cikin wani lokaci, don gafarta wa waɗanda ba su bi ƙa'idodin harajinsu a lokacin ba, wannan tare da amfani da takamaiman doka da ke magana game da rashin bin ƙa'idar aiki, kamar boye kudaden da ba nasu ba kuma su rike wa kansu. An ba mutumin da abin ya shafa a ajiyar lokaci don biyan bashin don musayar wani nau'in gafara.
Akwai wasu hukunce-hukuncen da ake bayarwa ga mutanen da suka makale a cikin afuwa saboda bashi kuma suna da ranar karewa. Wannan yana nufin cewa mutumin da yake bin bashi yana da lokacin biyan abin da ya sata.
Nan gaba zamu dan yi karin bayani game da menene afuwa na haraji, kuma game da wasu halaye da kuma sanannun sakamakon su.
Yin afuwa kan haraji da sakamakonsa
A Spain wasu amnesties na haraji na girma da sakamako daban-daban, kamar sanannun mutane Bayanin Haraji na Musamman, wanda ke magana game da dukiyar da aka bayyana tare da kuɗin da aka ɓoye a cikin wuraren haraji da tsabar kuɗi. Don kar a kai ga hukuncin laifi, ana ba mutumin da ya biya kuɗin bashi tare da ƙarin 10%.
Aikin afuwa na haraji
Ana iya la'akari da shi azaman fa'ida ga masu bashi haraji tunda tana gafarta basusuka da kuma azabtarwar na baitulmalin, kuma irin wannan kayyade tsarin ana iya aiwatar da shi ne a Spain a cikin watan Nuwamba na shekarar 2012 ta gwamnatin Mariano Rajoy wacce da kyar take da rabin shekara a La Moncloa, wanda ya kunshi daidaita kadarorin da ba a bayyana su ba a farashin guda 10% na kamfanonin da suka damfari baitul malin ta kowace hanya.
A cikin tsarin daidaitawa dole ne kawai ku bayyana kadarori ko kudin shiga da ba a bayyana a baya ba kuma a fili ba'a riga an rubuta shi ba; Zuwa wannan dole ne mu tuna gaskiyar cewa dokar iyakance tsakanin ikon haraji shekaru 4 ne, kodayake a game da laifukan haraji dokar ƙuntatawa shekaru 5 ne, kuma a wasu lokuta ana ɗauka na ban mamaki, dokar iyakance ta kai shekaru 10. .
Ta yaya yake aiki?
Yi tsammani canza dukiya a shekara ta 2000 kuma an tattara wani bangare na kudin, wanda yakai euro miliyan daya, wanda ba a bayyana ba, kudin da aka tura zuwa wani banki na asali. Yanzu, la'akari da wannan, bari mu tuna cewa a cikin tsarin tsara haraji na ban mamaki da aka yarda a watan Nuwamba 2012, bai kamata a shiga 10% na Euro miliyan ba, tunda samun wannan kudin shiga an aiwatar dashi a shekara ta 2000, shekarar da aka tsara samun kudin shiga.
Gaskiya, menene yakamata ya kasance bayyana shine yawan amfanin da aka samu ta Euro miliyan ɗaya a cikin shekaru huɗu da suka gabata, wannan ita ce ƙa'idar iyakancewa.
Daidai ne a cikin wannan ya ƙunsa takardar sayen magani; Kudin shiga da aka samar a shekara ta 2000 an riga an tsara su a shekara ta 2012. Matsalar kawai a cikin wannan yanayin ita ce ta iya nuna cewa da gaske ya kasance kuɗin shiga da aka samu a cikin shekara ta 2000, da kuma nuna cewa kuɗin shigar yana yi ba a zahiri ya fito daga kowane nau'in aikata laifi ba.
Afuwar haraji ya 'yanta mai biyan idan ya daidaita, amma fa sai dai idan ta tsara bashin haraji da zata iya kullawa, amma ba kuma kuma a cikin wani hali ba wani laifin da ba haraji ba kamar safarar kuɗi.
Da kyau, a cikin shari'ar da aka ambata, 10% na ya dawo cikin shekaru hudu da suka gabata a cikin tsari na 750 na watan Nuwamba Nuwamba 2012 na tsara haraji mai ban mamaki kuma, ya zuwa na 2013, a cikin tsari 720 wanda ke magana game da sanarwar kadarori a ƙasashen waje, kawai ana sanar da cewa a cikin asusun banki da ke ƙasashen waje an ajiye Euro miliyan.
Har zuwa wannan lokacin mun tsara bashin haraji sosaiSabili da haka, a bayyane yake cewa samfurin 750 don daidaita haraji da kuma samfurin 720 don ayyana kadarorin a ƙasashen waje ba lallai ba ne ya dace da juna koyaushe idan an riga an tsara duk wani kuɗin shiga da ake son bayyanawa a lokacin 2012 tuni saboda ba lallai ne ya an ayyana.
Wannan an ɗauke shi azaman batun tattaunawa kwanan nan, tunda tare da tsara haraji mai ban mamaki ana kauce wa aikata laifin haraji amma ban da sauran laifukan da za a iya samu saboda asalin waɗancan kadarorin da ba a bayyana a zamaninsu ba.
Abubuwan damuwa na farko
Wasu masu binciken sun yi tunanin cewa afuwar harajin na nufin cewa za a murƙushe lamirin haraji na wasu masu biyan haraji masu gaskiya, kuma wannan zai shafi tarin a cikin lokutan son rai.
Wannan shine sanadiyyar sakamako daban-daban, gami da lalacewar lamirin haraji na wasu farar hula kuma wannan ya haifar da wasu korafe-korafe, tunda wasu mutane sun karkata ga yin afuwa, tare da tunanin cewa za a gafarta musu duk laifukan harajin da suke da shi, ya shiga cikin matsalolin doka a lokacin da ya zama sananne cewa kudin da ke Cikin lamarin yana da asali na aikata laifi .
Amincewar haraji daban-daban da girmansu
An gudanar da gafartawa iri-iri a cikin Spain ta tsarin mulki, amma a wannan karon baitulmalin ya sanar da gaskiyar cewa duk da cewa za a gafarta laifukan haraji, za a binciki asalin kudin ta kowace hanya, tunda idan ba doka, wasu nau'ikan matakan za'a ɗauka.
Koyaya, a game da harajin haraji ba lallai ba ne don neman asalin kuɗi, tunda Baitulmali na iya yin bincike a cikin ɓangaren kasafin kuɗi ba na doka ba. Wannan baya nufin ana iya gafartawa mutum ta wata hanya, tunda idan kuɗin haramun ne, ana iya gano hakan daga baya ta hanyar godiya ga wasu nau'ikan matakan, kamar wasu bincike na shari'a waɗanda ke da alhakin daidaita al'adun gargajiya, ko kuma ta wani irin tace.
A cikin 2010, an gano wasu asusu marasa kyau a HSBC a cikin ƙasar Switzerland, yayin da José Luis Rodríguez Zapatero ke kan mulki. Nacewar da gwamnati ta yi wa masu mallakar asusun daban daban wadanda suka shiga rikici. A wannan halin, sifetocin sun kasance masu korafin irin wannan maganin a matsayin gargadi ga yan damfara.
Yi haƙuri 2012
Afuwar harajin da gwamnati ta amince da shi a shekarar 2012 ta yi maraba da wasu masu biyan haraji 31.484 waɗanda suka ɓoye da ba a bayyana kuɗi ba. Fiye da Euro miliyan 40.000 suka bayyana kuma an tara miliyan 1.200 domin Jiha.
Da yawa daga cikin mashahuran mutane sun sami afuwa kan afuwar harajin da aka amince da ita a shekarar 2012, inda Hukumar Kula da Haraji ta sanar da cewa wasu daga cikin masu biyan harajin suna gudanar da bincike mai tsauri kan kudin, tun da akwai alamun yin safarar kudaden. Daga cikin wadanda abin ya shafa har da ‘yan siyasa, alkalai, masu gabatar da kara da kuma jakadu.
Yin afuwa kan haraji a yau
A kafin da bayan afuwar haraji a Spain za a yiwa alama, tun da Yuni 30, 2017 za a tsara da kuma shari'o'in ƙarshe na masu biyan haraji ga afuwa, wanda aka ɓoye kuɗi a ciki har yanzu ba a bincika shi daga Hukumar Haraji a Spain ba, shari'o'in da aka gudanar kafin ƙirƙirar Sanarwar Haraji na Musamman a cikin Yuni 2012.
An sanar da cewa basussukan da ke kula da wasu nau'ikan alaƙa da haraji za su shiga cikin shekaru huɗu idan ba a yi da'awar izini ba. Wannan banda bashin da ya fi Euro 120.000, waɗanda ake ɗauka a matsayin laifin haraji kuma suna da ƙa'idar iyakancewa har zuwa shekaru biyar. Lura da cewa lokacin da kuka isa euro 600.000, ana amfani da ƙarin lokaci wanda zai iya zama kusan shekaru 10.
Hakanan an ƙirƙiri lokacin ƙarshe don bayyana ɓoyayyen kuɗaɗe daga 2008 zuwa 2010.
Bayan haka, lokacin da 30 ga Yuni, 2017 ta zo, dole ne masu biyan haraji ga afuwar harajin sun riga sun ba da 10% na ɓoyayyen kuɗin a cikin waɗancan shekarun da afuwa ta haraji ba ta fara aiki ba (2008, 2009 da 2010). Shekaru kafin hakan ba sa shiga cikin shirin afuwa na haraji kuma sun yi nesa da kulawar da Hukumar Haraji.