Uma ungumuntu ozisebenzayo noma ongusomabhizinisi futhi umsebenzi wakho ungaphansi kwe-VAT, enye yezinqubo okufanele uzenze kaningana ngonyaka ukwethula ifomu 303, elaziwa njengefomu lesimemezelo sekota Intela Enanini Elingeziwe (VAT).
Kepha iyini imodeli engama-303? Yini abantu okudingeka bayithumele? Uyisebenzisela ini? Kufanele igcwaliswe kanjani? Uma unayo yonke leyo mibuzo, neminye eminye, sizozama ukuyiphendula yonke.
Yini i-Model 303
Umthombo: Cepymenews
Imodeli 303, njengoba sibonisile ngaphambili, iyifomu lesimemezelo se-VAT. Ngamanye amazwi, ngumbhalo okhombisa i-VAT oyiqoqile, egameni loMgcinimafa, ngama-invoyisi akho, nokuthi manje sekufanele ungene kwi-akhawunti yoMgcinimafa.
Le modeli iyazihlola, ngoba empeleni akekho omunye ngaphandle kwakho, okunguyena okhipha ama-invoice, owaziyo ukuthi uqoqe malini ngekota ngayinye nokuthi uyiqoqele nini i-VAT ye-Tax Agency. Kepha awukufaki konke, kepha empeleni kufanele ukhiphe i-VAT yokufaka kuleyo VAT, noma yini efanayo, leyo esebenza kuwe lapho uthenga okuthile noma ucela izinsizakalo zezinkampani (ucingo, umshuwalense wezokwelapha, njll. .).
Umehluko empeleni yilokho okufakayo (uma isibalo sivela siveza ukuthi singekho, uma siphuma singekho kahle kungasho ukuthi uMgcinimafa uzokubuyisela imali).
Ngubani okufanele awuthumele
Imodeli ye-VAT 303 iphoqelekile kunoma yimuphi umuntu ochwepheshe noma usomabhizinisi owenza imisebenzi yakhe angaphansi kwe-VAT. Kulokhu, akunandaba ukuthi umuntu ozisebenzelayo, umphakathi, inhlangano, izinhlangano zomphakathi ... ngoba bonke bazophoqeleka ukwenza njalo. Kepha akubona bodwa.
Amanye amaqembu abophezelekile kumodeli wama-303 ngabanini bezindawo noma impahla, kanye nabakhi bezindlu.
Leyo misebenzi ekhululiwe ku-VAT, efana nokuqeqeshwa, ezempilo, izinsizakalo zezokwelapha, njll. Yizona zimo kuphela lapho babengeke babe nesibopho sokuzethula.
Uma ifika
Ngokuya ngekhalenda lezimali, ifomu 303 lifakwa kane ngonyaka. Kuyincwadi yekota, ehlanganisa izinyanga ezintathu, futhi yethulwa ngenyanga yesine.
Ngakho-ke, izinsuku zokuyethula yilezi:
- I-trimester yokuqala: yethulwa kusuka ngo-Ephreli 1 kuya ku-20. Ifaka phakathi izinyanga zikaJanuwari, uFebhuwari noMashi.
- I-trimester yesibili: yethulwa kusuka ngoJulayi 1 kuya ku-20. Izinyanga zika-Ephreli, uMeyi noJuni kuphela.
- I-trimester yesithathu: yethulwa kusuka ngo-Okthoba 1 kuya ku-20. Ama-akhawunti enzelwa uJulayi, Agasti noSepthemba.
- Ikota yesine: kwenzeka kusukela ngoJanuwari 1 kuya ku-30. Kulokhu kuzoba izinyanga ezintathu zokugcina, u-Okthoba, Novemba noDisemba.
Kubalulekile ukuthi usuku lungadluli, ngoba uma kwenzeka, uMgcinimafa angabeka inhlawulo ngokukhipha isikhathi, noma ngisho nokungalethi lokho kuphoqelekile ukwenza lokho.
Mayelana nendlela yokwethula, lokhu kungenziwa nge-elekthronikhi, okusho ukuthi, ngokusebenzisa i-Intanethi usebenzisa iphini lokhiye, i-ID kagesi noma isitifiketi sedijithali (iqondile futhi ungayikhokha naku-inthanethi); noma ngokugcwalisa ifomu bese uliphrinta bese uya ebhange ukwenza ukwethula nokukhokha kusebenze (uma kwenzeka imiphumela iba mihle) kuMgcinimafa.
Yiluphi ulwazi u-303 aqukethe?
Ngaphambi kokuqala ukugcwalisa ifomu lama-303, kubalulekile ukuthi wazi ukuthi yiluphi ulwazi ozoludinga ukuze ukwazi ukuligcwalisa. Ukuze wenze lokhu, udinga:
- Imali oyitholile esikhathini esiyizinyanga ezintathu. Kuya ngokuthi iyiphi ikota okufanele uyethule, kuzoba izinyanga ezimbalwa noma ezinye. Sincoma ukuthi uyihlukanise phakathi kwesisekelo sentela ne-VAT, kanye nentela yomuntu siqu uma uyisebenzisa kuma-invoice.
- Izindleko ezihlobene nomsebenzi wezomnotho. Njengemali engenayo, sikucebisa ukuthi uyihlukanise ibe yi-base ne-VAT, bese ufaka inani ngalinye ngokwehlukana.
Ugcwalisa kanjani
Lapho ugcwalisa ifomu elingu-303, kufanele ukhumbule ukuthi kunezingxenye ezimbili ezihlukene.
I-VAT inqwabelene
Le yi-VAT oyifaka kuma-invoice akho lapho ukhiqiza eyodwa. Awukwazi ukubheka leyo mali "eyengeziwe" njengeyakho, kepha esikhundleni salokho uba ngumqoqi woMgcinimafa futhi, ngemuva kwezinyanga ezintathu, kufanele wenze ama-akhawunti ukwazi ukuthi kufanele ukhokhe malini.
Kunezinhlobo ezintathu zamabhokisi lapha: 4%, 10%, no-21%. Izinkampani eziningi nabasebenza ngokuzimela bakhokha i-VAT engu-21% ngakho-ke kuzofanele ufake ebhokisini lesisekelo sentela inani lawo wonke ama-invoyisi (kungabalwa i-VAT) yekota.
I-VAT eqongelelwayo izovela ngokuzenzakalela ebhokisini eliseduze kwayo, okufanele liqondane ne-VAT ephelele yawo wonke ama-invoyisi akho (angahluka ngamasenti ambalwa).
Kudonswa intela
I-VAT edonselwayo isho ukuthi kufanele ukhokhele izindleko ozenzayo, kanye nezindleko zemvelaphi yomphakathi, izimpahla zotshalo-mali nokulungiswa kokudonswa okusetshenzisiwe.
Imvamisa ebhokisini lokuqala kufanele ubeke isisekelo sazo zonke izindleko onazo. Okulandelayo, futhi ngaphandle kokucacisa ukuthi uke wayithwala yini i-VAT engu-4, 10 noma u-21%, faka inani eliphelele le-VAT.
Leli nani libalulekile ngoba lizokhishwa kunani langaphambilini le-VAT etholakele.
Umphumela wemodeli 303 ungaba:
- Oqondile. Kusho ukuthi kufanele ukhokhele uMgcinimafa leyo mali.
- Ukwenqaba ukubuya. Kulokhu kuthiwa ube ne-VAT eningi ezindlekweni kunemali oyitholayo, yingakho leyo mali engemihle ingabuyiselwa kuwe.
- Kubi ukunxephezela. Abanye abakhokhi bentela abafuni ukuqoqa kuMgcinimafa, ngakho-ke bashiya leyo mali ukuze bayihlise ezindaweni ezilandelayo.
- UZero. Lapho i-VAT inqwabelene futhi idonswa ikhanselana.
- Ngaphandle komsebenzi. Lapho kungabibikho ama-invoice phakathi nalelo kota.
Le kungaba yindlela eyisisekelo yokwenza imodeli engama-303, kepha uma unezimpahla zokutshala imali, izindleko zomphakathi, njll. lapho-ke kungaba yinkimbinkimbi ngokwengeziwe, yize kungeke kukuthathe isikhathi eside ukugcwalisa.
Uma sekuqediwe, kuzodingeka ukhokhe kuphela (uma kulungile) bese usayina idokhumenti. Sikukwazisa ukuthi uwudawunilode lo mbhalo bese uwugcina, njengoba kuwubufakazi bokuthi uwuthumele.
Njengoba ukwazi ukubona, imodeli 303 ingenye yezinto ezibaluleke kakhulu okufanele wazi uma ngabe uzisebenza noma uyinkampani futhi awufuni ukuthi uMgcinimafa akuhlawulise ngokungawethuli. Uneminye imibuzo mayelana nale modeli?