Uthini umhla omiselweyo

Ikhalenda ifikelela ekupheleni komhla omiselweyo

Ngaphakathi kwesigama se-economics, umhla we-accrual Lelinye lamagama oza kuwava kakhulu. Nangona kunjalo, ayinguye wonke umntu owaziyo ngokuthe ngqo ukuba ibhekisa ntoni.

Ukuba oku kwenzeka kuwe, ngoko siza kuxoxa ngayo yonke into oyifunayo ukuba uyazi malunga neli gama, ukusuka kwingcamango yayo kwiintlobo kunye nezitshixo ezibalulekileyo zokugcina engqondweni.

Uthini umhla omiselweyo

Istophuwashi sisondela esiphelweni

Ukuze ungenzi iimpazamo kwaye uqonde ngokugqibeleleyo ukuba yintoni na umhla we-accrual, sikunika umzekelo ngaphambili.

Imifanekiso ubhalise njengomntu oziqeshileyo ngoMatshi. Loo nyanga yeyokugqibela kwi-trimester yokuqala kunye unoxanduva lokubonisa iVAT kwikota yokuqala kude kube ngama-20 kaEpreli. Oko ithetha ukuba umhla we-accrual ude ube nge-20 ka-Epreli, que Lusuku lokugqibela apho unyanzelekile ukuba uhlawule i-VAT kuNondyebo. Oko akuthethi ukuba kufuneka ukwenze yonke imihla, kodwa kunokuba unexesha, ukusuka kwi-1 ukuya kwi-20, ukuhlawula umvuzo wakho kunye neendleko ngelo xesha (okanye kule meko ukususela ekubeni ubhalisa) ukuze ukwazi hlawula kamva.

Usenokuba uyiqaphele loo nto singawuchaza lo mhla njengaloo mzuzu apho into izakwenzeka. Ingaba sele isiganeko solawulo, isibophelelo, intlawulo ... Ngamanye amazwi, ngumzuzu apho umsebenzi owenziweyo unokuthi uhlawule irhafu, uhlawule i-invoyisi, njl.

Umhla we-Accrual kunye nomhla wokuhlawulwa, ngaba ziyafana?

Xa bethetha ngomhla we-accrual, abaninzi babhidanisa eli gama kunye nomhla wentlawulo xa Ngokwenene zizinto ezimbini ezahlukileyo ngokupheleleyo..

Kuyinyani ukuba umhla we-accrual uhlala unxulunyaniswa nesibophelelo esazalwa, mhlawumbi kwangolo suku okanye ngeentsuku ezidlulileyo.

Nangona kunjalo, umhla wentlawulo inxulumene kakhulu nokuhlawula, kwaye kungekhona nge-accrual (oku kungaphezulu kweentlawulo zerhafu).

Iintlobo zemihla ye-accrual

Ihourglass ifikelela esiphelweni

Njengoko besinixelele ngaphambili, umhla omiselweyo unxulumene nesibophelelo, kodwa into osenokungayazi kukuba zininzi iindidi.

Ngokukodwa, oku kulandelayo:

Umhla wokongezwa kwerhafu

Kweli qela likhulu besiya kuba nalo zonke ezo meko apho umntu kunye/okanye inkampani inyanzelekile ukuba ihlawule irhafu. Kule meko, umhla uya kuba lusuku lokugqibela onokuthi uhlawule loo rhafu ngaphandle kokuxhomekeka kwintlawulo eyongezelelweyo okanye izohlwayo zokudlula.

Ngaphakathi koku, sinokohlula sibe:

  • I-VAT. Apho umhla, ngokwenqaku lama-75 loMthetho we-VAT, usixelela ukuba umhla we-accrual unokumiselwa ekuhanjisweni kweempahla okanye kubonelelo lweenkonzo. Kuzo zombini, umhla we-accrual iya kuba ngumzuzu apho okulungileyo kunokusetyenziswa ngumthengi okanye ixesha apho iinkonzo zinikezelwa.
  • irhafu yengeniso yomntu IRhafu yeNgeniso yoMntu inomhla wokongezwa omiselweyo. Yi-31 kaDisemba kunyaka ngamnye. Olo suku kuxa ixesha lokuhlawula irhafu livela kwaye ixesha lakho lerhafu lihlala lingunyaka wekhalenda.
  • Irhafu yequmrhu. Oku kuyafana nerhafu yengeniso yomntu kodwa inxulumene neenkampani zorhwebo, ezifuneka ukuba zihlawule le rhafu. Kwaye yayiza kuba nini? Ewe, iphela nge-31 kaDisemba, umhla wokongezwa koku.

Kuxhomekeke kwimodeli

Imodeli yoMhla woNgezelelweyo

Into abangayaziyo abaninzi kukuba, kuxhomekeke kumzekelo onikiweyo, uya kuba nomhla omnye okanye omnye wokuqokelelwa. Ngokukodwa, kwizinto eziqhelekileyo, uya kufumana oku kulandelayo:

  • Umzekelo 046. Umhla iya kuba ngulowo imodeli iprintwa ngawo. Kwimeko yonikezelo ngefowuni, xa inikezelwe.
  • Umzekelo 50. Isetyenziselwa ukukhansela imirhumo, iintlawulo ... kwaye umhla uya kuba ngumzuzu ofanayo apho inkqubo iqhutywe khona.
  • Imodeli 600. Yeyona kufuneka uyisebenzise ukubonisa iRhafu yoTshintshelo lwePropati kunye neMithetho yoMthetho eXwebhu. Umhla we-accrual day kwangolo suku lunye apho ukusayinwa kwentengiso kwenziwa nge-notary.
  • Umzekelo 620. Yiyo esetyenziselwa ukuhambisa izithuthi kunye nezinye iindlela zothutho. Umhla wayo yimini yokutyikitywa kwesivumelwano sokuthengisa.
  • Umzekelo 621. Ngokunxulumene neyokuqala, isetyenziselwa ukuhlawula irhafu yokuhanjiswa, oko kukuthi, ukuthengiswa kwezithuthi phakathi kwabantu ngabanye. Njengangaphambili, umhla we-accrual ngulowo ekusayinwe ngawo isivumelwano sokuthengisa nokuthenga phakathi kwamaqela omabini.

ilawulwa phi

Ukuba uyazibuza ukuba yeyiphi imithetho esekiweyo iimeko, kufuneka sikhankanye ezimbini:

  • Umthetho wama-37/1992, wama-28 kaDisemba, Umgangatho werhafu edityanisiweyo. Eyaziwa ngokuba nguMthetho weVAT.
  • Umthetho wama-58/2003, wama-17 kaDisemba, iRhafu ngokubanzi.

Ezi zimbini ziseka imimiselo yerhafu kunye nokonyuka kwerhafu.

Ngaba sele kucacile kuwe ngoku ukuba uthini umhla we-accrual kwaye zeziphi eziqhelekileyo kwiirhafu kwaye ngokomzekelo oza kuboniswa?


Umxholo wenqaku uyabambelela kwimigaqo yethu imigaqo yokuziphatha yokuhlela. Ukuxela impazamo cofa apha.

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  1. Uxanduva lwedatha: UMiguel Ángel Gatón
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