Ukuba ungumntu oziqeshileyo okanye ongusomashishini kwaye umsebenzi wakho uphantsi kweVAT, enye yeenkqubo ekufuneka uzenzile izihlandlo ezininzi ngonyaka kukuboniswa kwefom 303, eyaziwa njengeyona ndlela yokubhengezwa kwekota Irhafu kwiXabiso elongeziweyo (VAT).
Kodwa yintoni imodeli engama-303? Ngabaphi abantu ekufuneka beyingenisile? Usebenzisela ntoni? Ingazaliswa njani? Ukuba unayo yonke le mibuzo, kunye neminye, siya kuzama ukuyiphendula yonke.
Yintoni iModeli 303
Umthombo: Cepymenews
Imodeli 303, njengoko sibonisile ngaphambili, yindlela yokwenza isibhengezo seVAT. Ngamanye amagama, luxwebhu olubonisa i-VAT oyiqokeleleyo, egameni likaNondyebo, ngee-invoyisi zakho, kwaye ngoku kufuneka ufake i-akhawunti kaNondyebo.
Le modeli kukuzivavanya, kuba enyanisweni akukho mntu ngaphandle kwakho, oyena ukhupha ii-invoyisi, uyazi ukuba uqokelele malini kwikota nganye kunye nokuba uqokelele i-VAT ye-Arhente yeRhafu. Kodwa awungeni kuyo yonke into, kodwa enyanisweni kufuneka uthabathe igalelo le-VAT kuloo VAT, okanye into efanayo, leyo isebenza kuwe xa uthenga into okanye ucela iinkonzo zeenkampani (umnxeba, i-inshurensi yezonyango, njl. ).
Umahluko ngokwenyani yile nto uyifakayo (ukuba inani liphuma linesiqiniseko, ukuba liphume lilibi kuya kuthetha ukuba uNondyebo uya kukubuyisela imali).
Ngubani omele ayingenise
Imodeli ye-VAT 303 inyanzelekile kuye nawuphina umntu oqeqeshiweyo okanye usomashishini owenza imisebenzi yakhe aphantsi kweVAT. Kule meko, ayinamsebenzi ukuba ngumntu ozimeleyo, uluntu, umbutho, uluntu ... kuba bonke baya kunyanzeleka ukuba benze njalo. Kodwa ayisiyiyo yodwa.
Amanye amaqela anyanzelwe kwimodeli engama-303 ngabanini bezindlu okanye ipropathi, kunye nabaphuhlisi bezindlu.
Ezo zinto zikhululweyo kwi-VAT, ezinje ngoqeqesho, ezempilo, iinkonzo zonyango, njl. Ngawo kuphela amatyala apho kungayi kubakho mfanelo yokuyivelisa.
Xa isiza
Ngokusekwe kwikhalenda yezemali, ifom 303 ifayilwa amatyeli amane ngonyaka. Olu luxwebhu lwekota, olubandakanya iinyanga ezintathu, kwaye luthiwe thaca kwinyanga yesine.
Ke, imihla yokuyivelisa yile:
- Ikota yokuqala: ithiwe thaca ukusuka ku-Epreli 1 ukuya ku-20. Ibandakanya inyanga zikaJanuwari, Februwari noMatshi.
- Ikota yesibini yesibini: yenziwa ngoJulayi 1 ukuya ku-20. Iinyanga zika-Epreli, uMeyi noJuni kuphela.
- Ikota yesithathu: yenziwa ngo-Okthobha 1 ukuya ku-20. Iiakhawunti zenziwe ngoJulayi, Agasti nangoSeptemba.
- Ikota yesine: ivela ngoJanuwari 1 ukuya ku-30. Kule meko iyakuba ziinyanga ezintathu zokugqibela, u-Okthobha, u-Novemba no-Disemba.
Kubalulekile ukuba umhla ungadluli, kuba ukuba kuyenzeka, uNondyebo angafaka isohlwayo sokuhambisa ixesha, okanye kwanokungalihambisi kunyanzelekile ukuba lenze njalo.
Ngokumalunga nefom yokubonisa, oku kunokwenziwa ngekhompyuter, oko kukuthi, ngokusebenzisa i-Intanethi usebenzisa ipini yesitshixo, i-ID ye-elektroniki okanye isatifikethi sedigital (ngqo kwaye ungayihlawula kwi-Intanethi ngokunjalo); okanye ngokugcwalisa ifom kwaye uyiprinte uze uye ebhankini wenze umboniso kunye nentlawulo esebenzayo (kwimeko leyo isiphumo esihle) kuNondyebo.
Luluphi ulwazi olunama-303?
Phambi kokuqala ukugcwalisa ifom 303, kubalulekile ukuba uyazi ukuba loluphi ulwazi oluza kuludinga ukuze ukwazi ukulugcwalisa. Ukwenza oku, kufuneka:
- Umvuzo onawo kwinyanga ezintathu. Kuxhomekeke kwikota ekufuneka uyibonisile, iya kuba ziinyanga ezimbalwa okanye ezinye. Sicebisa ukuba uyaphule phakathi kwesiseko serhafu kunye ne-VAT, kunye nerhafu yengeniso yakho ukuba uyayifaka kwii-invoice.
- Iindleko ezinxulumene nomsebenzi wezoqoqosho. Njengomvuzo, siyakucebisa ukuba wahlule kwisiseko kunye neVAT, kwaye udibanise isixa ngasinye ngokwahlukeneyo.
Ungayigcwalisa njani
Xa ugcwalisa ifom eyi-303, kuya kufuneka ukhumbule ukuba kukho iindawo ezimbini ezahlukeneyo.
IVAT inyukile
Le yiVAT oyifaka kwii-invoice zakho xa usenza enye. Awunakuyithatha loo mali "eyongezelelweyo" njengeyakho, kodwa endaweni yoko uba ngumqokeleli kuNondyebo kwaye, emva kweenyanga ezintathu, kufuneka wenze iiakhawunti ukuze wazi ukuba ufanele ukuhlawula malini.
Zintathu iintlobo zeebhokisi apha: 4%, 10%, kunye ne-21%. Uninzi lweenkampani kunye nabasimahla bahlawula i-VAT ye-21%, ke kuya kufuneka ubeke kwibhokisi yesiseko serhafu itotali yazo zonke ii-invoice (kungabalwa iVAT) kwikota.
IVAT eqokelelweyo izakuvela ngokuzenzekelayo kwibhokisi esecaleni kwayo, ekufuneka ihambelane neVAT iyonke yazo zonke ii-invoyisi (ingahluka ngeesenti ezimbalwa).
Ukutsalwa kwerhafu
I-VAT etsalwayo ibhekisa kwinto yokuba kufuneka uhlawule iindleko ozivelisayo, kunye nenkcitho yemvelaphi yoluntu, izinto zotyalo mali kunye nokulungiswa kokutsalwa okufakiweyo.
Ngokwesiqhelo kwibhokisi yokuqala kufuneka ubeke isiseko sazo zonke iindleko onazo. Okulandelayo, ngaphandle kokuchaza ukuba uyiphethe i-VAT ye-4, 10 okanye i-21%, faka i-VAT iyonke exhuzulweyo.
Eli xabiso libalulekile kuba liyakutsalwa kwixabiso langaphambili le-VAT eyongezekileyo.
Iziphumo zemodeli 303 inokuba:
- Ezintle. Kuthetha ukuba kuya kufuneka uhlawule uNondyebo eso sixa.
- Ukwala ukubuyela. Kule meko kuthiwa une-VAT engaphezulu kwinkcitho kunengeniso, kwaye ke loo mali inokubuyiselwa kuwe.
- Ukungafanelekanga ukubuyisela. Abanye abahlawuli berhafu abafuni kuqokelela kwi-Ofisi kaNondyebo, ke bayishiya loo mali ukuyiphungula kwezi kota zilandelayo.
- Unothi. Xa i-VAT iqokelelene kwaye itsaliwe inokurhoxisana.
- Ngaphandle komsebenzi. Xa kungakhange kubekho ii-invoyisi ngelo kota.
Le iya kuba yeyona ndlela isisiseko yokwenza imodeli engama-303, kodwa ukuba uneempahla zotyalo-mali, iindleko zangaphakathi koluntu, njl. emva koko kunokuba nzima ngakumbi, nangona kungazukuthatha thuba lide ukuyizalisa.
Nje ukuba igqityiwe, kuya kufuneka uhlawule kuphela (ukuba kulungile) kwaye utyikitye uxwebhu. Sikucebisa ukuba ukhuphele uxwebhu kwaye ulugcine, njengoko bubungqina bokulungenisa.
Njengoko ubona, imodeli 303 yenye yezona zinto zibalulekileyo ekufuneka uyazi ukuba uyazisebenza okanye uyinkampani kwaye awufuni ukuba uNondyebo akubeke isohlwayo ngenxa yokungazivezi. Ngaba unayo eminye imibuzo malunga nale modeli?