Pepa 303: He aha ia, i ka manawa e hōʻike ai ia?

Inā he kanaka hana ʻoe iho a i ʻole mea kālepa a kau ʻia kāu hana i ka VAT, ʻo kekahi o nā kaʻina hana āu e hana ai i nā manawa he nui i ka makahiki ka hōʻike o ka palapala 303, kahi i ʻike ʻia ma ke ʻano o ka hoʻolaha hapahā o ka ʻauhau ma ka waiwai i hoʻohui ʻia (VAT).

Akā he aha ke ʻano 303? He aha ka poʻe e koi ai e waiho iā ia? No ke aha ʻoe e hoʻohana ai? Pehea e hoʻopiha ai? Inā loaʻa iā ʻoe kēlā mau nīnau, a me kekahi poʻe ʻē aʻe, a laila e hoʻāʻo mākou e pane iā lākou āpau.

He aha ke Model 303

ʻO Model 303, e like me kā mākou i hōʻike ai ma mua, ka palapala no ka hoʻolaha VAT. I nā huaʻōlelo ʻē aʻe, he palapala ia e hōʻike ana i ka VAT āu i hōʻiliʻili ai, ma ka inoa o ka Waihona, ma o kāu mau invoice, a i kēia manawa pono ʻoe e komo i ka waihona Waihona.

ʻO kēia kumu hoʻohālikelike he loiloi ponoʻī, no ka mea ʻoiaʻiʻo ʻaʻohe mea ʻē aʻe akā ʻo ʻoe, ʻo ia ka mea nāna e hoʻopuka i nā invoice, ʻike i ka nui o kāu i hōʻiliʻili ai i kēlā me kēia hapahā a i ka wā āu i hōʻiliʻili ai i ka VAT no ka ʻauhau ʻauhau. Akā ʻaʻole ʻoe e hoʻokomo i nā mea āpau, akā ʻo ka ʻoiaʻiʻo pono ʻoe e unuhi i ka VAT hoʻokomo mai kēlā VAT, a i ʻole ka mea like, ka mea e pili iā ʻoe ke kūʻai ʻoe i kekahi mea a noi paha i nā lawelawe o nā ʻoihana (kelepona, ʻinikua lapaʻau, a pēlā aku. .).

ʻO ka ʻokoʻa ka mea āu e komo ai (inā kū maikaʻi ke kiʻi, inā puka maikaʻi ʻole ia e manaʻo e hāʻawi ka Waihona iā ʻoe i ke kālā).

Na wai e waiho aku

Pono ke kumu hoʻohālikelike VAT 303 no kekahi kanaka ʻoihana a mea ʻona paha nona ka hana a lākou e hana ai ma lalo o ka VAT. I kēia hihia, ʻaʻohe mea inā he kanaka hana ponoʻī, kaiāulu, hui, kaiāulu kūwaho ... no ka mea he kuleana lākou āpau e hana pēlā. Akā ʻaʻole hoʻokahi wale nō.

ʻO nā hui ʻē aʻe i koi ʻia i ke ana hoʻohālike 303 nā konohiki o nā waiwai a waiwai paha, a me nā mea hoʻomohala waiwai.

ʻO kēlā mau hana i hoʻokuʻu ʻia mai ka VAT, e like me ke aʻo ʻana, ke olakino, nā lawelawe olakino, a pēlā aku. ʻO lākou wale nō nā hihia i loaʻa ʻole iā lākou ke kuleana e hōʻike.

Ke hiki mai

Ma muli o ka kalena kālā, waiho ʻia ka palapala 303 i ʻehā mau manawa o ka makahiki. He palapala hapahā ia, e uhi ana i ʻekolu mahina, a hōʻike ʻia i ka hā o ka malama.

No laila, nā lā e hōʻike ʻia ai:

• ʻO ka trimester mua: hōʻike ʻia ia mai ʻApelila 1 a 20. Hoʻopuni ia i nā mahina o Ianuali, Pepeluali a me Malaki.
• ʻElua trimester: hōʻike ʻia ia mai Iulai 1 a 20. No nā mahina wale nō o ʻApelila, Mei a me Iune.
• ʻO ka ʻekolu trimester: hōʻike ʻia ia mai ʻOkakopa 1 a 20. Hana ʻia nā moʻolelo no Iulai, ʻAukake a me Kepakemapa.
• ʻO ka hāhā hapahā: mai Ianuali 1 a 30. I kēia hihia ʻo ia nā mahina ʻekolu i hala, ʻOkakopa, Nowemapa a me Kekemapa.

He mea nui ʻaʻole e hala ka lā, ʻoiai inā hiki ia, hiki i ka Waihona ke hoʻokau i ka hoʻopaʻi no ka hāʻawi ʻana i ka manawa, a i ʻole no ka hāʻawi ʻole ʻia e koi ʻia e hana pēlā.

E pili ana i ke ʻano o ka hōʻike, hiki i kēia ke hana uila, ʻo ia hoʻi, ma o ka Pūnaewele e hoʻohana nei i nā kī kī, ka uila uila a i ʻole ka palapala kikoʻī (pololei ia a hiki iā ʻoe ke uku iā ia ma ka pūnaewele pū kekahi); aiʻole i ka hoʻopihapiha ʻana i ka palapala a paʻi iā ia a laila e hele ana i ka panakō e hana pono ai ka hōʻike a me ka uku (inā maikaʻi ka hopena) i ka Waihona.

He aha ka ʻike i loaʻa i ka 303?

Ma mua o ka hoʻomaka ʻana e hoʻopihapiha i ka palapala 303, he mea nui e ʻike ʻoe i ka ʻike e pono ai ʻoe e hiki ke hoʻopau. E hana ai i kēia, pono ʻoe:

• ʻO ka loaʻa kālā i loaʻa iā ʻoe i loko o ʻekolu mau mahina. Aia i ka hapaha āu e hōʻike ai, he mau mahina paha ia. Paipai mākou e wāwahi iā ia ma waena o ka waihona ʻauhau a me ka VAT, a me ka ʻauhau loaʻa kālā pilikino inā ʻoe e noi iā ia i nā invoice.
• ʻO nā lilo e pili ana i ka hana hoʻokele. E like me ka loaʻa kālā, ʻōlelo mākou iā ʻoe e wāwahi i lalo i ka waihona a me ka VAT, a hoʻohui i kēlā me kēia nui.

Pehea e hoʻopiha ai

Ke hoʻopiha nei i ka palapala 303, pono ʻoe e hoʻomanaʻo he ʻelua mau ʻāpana ʻokoʻa.

Ua hoʻonui ʻia ka VAT

ʻO kēia ka VAT āu e noi ai i kāu mau invoice ke hana ʻoe i hoʻokahi. ʻAʻole hiki iā ʻoe ke noʻonoʻo i kēlā kālā "keu" e like me kāu, akā ua lilo ʻoe i mea hōʻiliʻili no ka Waihona a, ma hope o ʻekolu mau mahina, pono ʻoe e hana i nā helu e ʻike ai i kāu uku.

ʻEkolu ʻano o nā pahu ma aneʻi: 4%, 10%, a me 21%. Uku ka hapa nui o nā ʻoihana a me nā freelancer i kahi VAT o 21% no laila e hoʻokomo ʻoe i loko o ka pahu waihona ʻauhau i ka huina o nā invoice āpau (ʻaʻole e helu ana i ka VAT) no ka hapaha.

E ʻike wale ʻia ka VAT i hōʻiliʻili ʻia i ka pahu e pili ana iā ia, kahi e kūlike ai me ka nui o ka VAT o kāu mau invoice (ʻokoʻa paha ia e kekahi mau keneta).

Lawe ʻauhau ʻia

ʻO ka VAT i unuhi ʻia e pili ana i ka ʻoiaʻiʻo āu e uku ai no nā lilo āu e hana ai, a me nā lilo o ke kaiaulu intra-kaiāulu, nā waiwai hoʻopukapuka a me nā hoʻoponopono ʻana o nā unuhi noi.

ʻO ka maʻamau i ka pahu mua pono ʻoe e kau i ke kumu o nā lilo āpau āu i loaʻa. ʻO ka mea aʻe, a me ka ʻole o ka kikoʻī inā ua lawe ʻoe i kahi VAT o 4, 10 a i ʻole 21%, e hoʻokomo i ka VAT i unuhi ʻia.

He mea nui kēia nui no ka mea e unuhi ʻia ia mai ka nui o ka VAT i hōʻiliʻili ʻia.

ʻO ka hopena o ke k modelkohu 303 hiki ke:

• Kūpono. ʻO ia ka mea pono ʻoe e uku i ka Waihona i kēlā nui.
• Hōʻole e hoʻi. I kēia hihia ua ʻōlelo ʻia ua ʻoi aku kāu VAT ma nā lilo ma mua o ka loaʻa kālā, a no laila hiki ke hoʻihoʻi ʻia kēlā kālā maikaʻi ʻole iā ʻoe.
• Negative e uku. ʻAʻole makemake kekahi poʻe ʻauhau e ʻohiʻohi mai ka Waihona, no laila haʻalele lākou i kēlā kālā e hōʻemi iā ia i nā ʻāpana aʻe.
• Ole. Ke hōʻiliʻili a hiki i ka VAT ke hoʻopau i kekahi i kekahi.
• Me ka hana ʻole. Ke loaʻa ʻole nā ​​invoice i kēlā hapaha.

ʻO kēia ke ala maʻamau loa e hana ai i ke ʻano 303, akā inā loaʻa iā ʻoe nā waiwai hoʻopukapuka, nā lilo intra-kaiāulu, etc. a laila hiki ke lilo i mea paʻakikī, ʻoiai ʻaʻole lōʻihi ʻoe e hoʻopiha.

Ke pau ia, pono ʻoe e uku (inā maikaʻi ia) a kau inoa i ka palapala. Paipai mākou iā ʻoe e hoʻoiho i ka palapala a mālama iā ia, ʻoiai he hōʻoia ia o ka waiho ʻana iā ia.

E like me kāu e ʻike ai, ʻo ke k modelkohu 303 kekahi o nā mea nui loa āu e ʻike ai inā he hana pilikino ʻoe a i ʻole he hui a ʻaʻole ʻoe makemake i ka Waihona e hoʻopaʻi iā ʻoe no ka hōʻike ʻole ʻana iā ia. He mau nīnau hou aʻe kāu e pili ana i kēia k ?kohu?