Lapho kufanele ugcwalise noma yimaphi amamodeli we-Agency Agency (we-Treasury), impela ukwesaba ukubeka okuthile okungafanele, noma ukhohlwe ukukubeka, kungakwenza. Futhi ngukuthi, kwabaningi, uMgcinimafa uyabeka, ikakhulukazi unswinyo olukubopha ngokungazi noma ngokunganaki okufanele ukubeke (nokuthi ukubeka kanjani). Ngalesi sizathu, enye yamamodeli angaziwa kangako, nokho ongakwehlisa umgwaqo wobumunyu, yi-390. Manje, ugcwalisa kanjani imodeli engama-390 ukuze yonke into ilunge futhi ungakhathazeki ?
Ngalokho, sicabange ukuthi into enhle kakhulu ukukusiza uqonde ukuthi iyini imodeli engama-390, yenzelwe ini futhi ngaphezu kwakho konke ugcwalisa kanjani ifomu 390 igxathu negxathu ukuze wazi ukuthi kufanele ubeke ini (noma yini ongafanele) esigabeni ngasinye esinaso. Ngakho-ke ngeke usaba nokungabaza.
Yini i-Model 390
Into yokuqala okufanele uyazi kahle ukuthi iyini imodeli engu-390 Isitatimende esifundisayo sesifinyezo sonyaka semisebenzi ehlobene nokukhokhwa kwe-VAT. Kulokhu, singenza izinto eziningana zicace:
1. Ukuthi akudingeki ukhokhe lutho.
2. Ukuthi ihlobene ne-VAT (ngakho-ke, nemodeli 303).
Kungani kufanele wenze idokhumende enemininingwane osuyiphasile kwifomu lama-303? Yebo, ngoba kufanele kube imodeli enwetshiwe. Ngaphezu kwalokho, kunjalo Kuphoqelekile ukuyethula futhi kufanele ilinganiswe maqondana nedatha ethulwe ngefomu le-303 (ngaphezu kwanoma yini ngoba uma kungenjalo, ngeke ikuvumele uyethule).
Noma ngubani onguchwepheshe noma osomabhizinisi futhi owenza umsebenzi wakhe ukhonjelwe kwi-VAT kufanele ethule leli fomu 390, futhi kufanele lenziwe njalo ngoJanuwari (umnqamulajuqu ungoJanuwari 1 kuya kuJanuwari 30). Kulesi sikhathi kufanele ubheke wonke umsebenzi wangonyaka odlule.
Iyini imodeli engama-390?
Njengoba besikutshelile ngaphambili, imodeli 390 empeleni isifinyezo esenziwa kuMgcinimafa mayelana nokuthi yini i-VAT ekhokhelwe unyaka wonke. Yingakho kubaluleke kakhulu ukuba namamodeli angama-303 owenze lowo nyaka esandleni, ngoba kuzokwenza izinto zibe lula kakhulu kuwe, ikakhulukazi ukubeka isikwele konke.
KuMgcinimafa, le modeli ibalulekile ngoba Isebenza njengesifinyezo sakho konke omemezele khona. Ngamanye amagama, esikhundleni sokuthi useshe wonke amamodeli angama-303 owethulayo (angama-4 esewonke), okwenzayo ukuthi konke kufakwe kulo mbhalo.
Kithina kungabonakala njengokuphindwa kwedatha, futhi iqiniso ukuthi kunjalo, kepha njengoba besingatha idatha evela ezigidini zabantu, ukuba "nezifinyezo" kuhlala kubasiza ukuba basheshe. Ngaphezu kwalokho, kusebenza futhi "njengesixwayiso" uma kwenzeka ungayenzanga i-VAT kwikota (ngoba uyikhohliwe), futhi ungajeziswa lapho.
Ungayigcwalisa kanjani ifomu 390 igxathu negxathu
Manje njengoba usuwazi ama-390 kangcono, sekuyisikhathi sokuthi uwenze. Okuwukuphela kwento "embi" ngalo mbhalo empeleni ukuyiqoqa. Futhi ukuthi, kwesinye isikhathi, amasenti angakunika amaqhinga amabi futhi uma ungacabangi amanani ahlukile ezinhlobo ezingama-303, ungachitha amahora uzama ukwenza isiqiniseko sokuthi konke kulungile.
Kepha uligcwalisa kanjani ifomu elingu-390? Siyakuchazela.
Into yokuqala okufanele uyenze iya ekhasini le-Tax Agency (noma i-Treasury, noma yini ofuna ukuyibiza ngayo). Okulandelayo, iya ezitatimendeni ezifundisayo, noma sebenzisa injini yokusesha abanayo bese ubeka imodeli 390 noma i-390 kuphela.
Chofoza kufomu 390 futhi kuzokusa ekhasini lesitatimende sonyaka esifingqiwe. Uma uyethula ku-inthanethi, okusho ukuthi, nge-elektroniki, kufanele unikeze i-Presentation exercise 20XX.
Njengoba uzobona, kunezinqubo eziningi zokukwenza, kepha sincoma ukuthi ukwenze online ngoba kuyashesha ukukwenza.
Ishidi lokuqala lemodeli 390
Ekhasini lokuqala lesethulo, ozokuthola yidatha yakho, okungukuthi, i-NIF, igama nesibongo. Akukho okunye.
Uma usuyigcwalisile, unganikeza Isimemezelo Esisha futhi uzobe usukulungele ukuqala ukugcwalisa imininingwane.
Enye indlela ukulayisha idatha yesimemezelo osuvele uyiqalile, kepha njengoba sikhuluma ngokuthile "okusha", ngeke kudingeke wenze lutho.
Ugcwalisa kanjani ifomu 390: ikhasi elilandelayo
Okulandelayo uzothola isikrini sokuqala lapho kufanele ugcwalise imininingwane efana nale:
Ukuvivinya okubhekiswe kukho esitatimendeni, futhi uma usesimweni esikhethekile (imvamisa akunjalo) Ngakho-ke, uma ungenayo inqubo yokheshi noma yokuqothuka, beka konke ongenakho.
Imininingwane emele
Ekhasini elilandelayo, ifayela le- idatha yezibalo, kuzofanele ungeze umsebenzi wakho. Lokhu kugcwaliswe engxenyeni B, lapho kuthi khona uKhiye. Unepensela futhi uma ulunika uhlu lwemisebenzi luzovela. Thola ikhodi ye-IAE enomsebenzi wakho oyinhloko futhi yilokho kuphela.
Imininingwane elandelayo ozoyicela yilowo ozomela, kepha uma ungenaye umuntu futhi uzimele, akudingeki ugcwalise lutho lapha.
Imisebenzi eyenziwa ngaphansi kombuso jikelele
Ikhasi lesihlanu lefomu 390 libhekisa, manje, kudatha ebaluleke kakhulu yesimemezelo. Futhi yini okufanele uyibeke? Okokuqala nje, ube nazo zonke izinhlobo ezingama-303 ezisebenzisekayo (VAT) yonyaka. Ukugxila ku-VAT enqwabelene, kufanele ukhokhele umholo wakho wonyaka, okungukuthi, lokho okuzuzile kuma-invoice akho. Ngemuva kwalokho, ku-Qurued Quota kuzoba yi-VAT oyikhokhele lawo ma-invoice owenzile.
Manje, lokho kujwayelekile, kepha futhi kungenzeka ukuthi kufanele ugcwalise isigaba se-Intra-Community Acquisitions uma kunamanani wokuthenga okwenzile e-European Union (uma engekho, kushiye kungenalutho).
Imisebenzi eyenziwa ngaphansi kombuso jikelele (iyaqhubeka)
Leli khasi elingelesibili elizovela futhi, kulokhu, lizobhekisa kwi-VAT ebanjwayo, okungukuthi, lelo okhokhele izindleko zakho. Yini okufanele uyenze? Yebo, njengaphambilini, faka imisebenzi yangaphakathi yamanje, kusisekelo sentela, izindleko ngaphandle kwe-VAT; futhi esitolimeni esikhokhelwayo, i-VAT yokufaka.
Lapha kufanele uqaphele futhi ukuhlukanisa phakathi kokutholwa kwempahla nokutholwa kwemisebenzi.
Ugcwalisa kanjani ifomu 390: imiphumela
Uma usugcwalise okungenhla, uzoya ekhasini 10. Futhi manje kufanele uhlole amabhokisi amabili abaluleke kakhulu:
- Ibhokisi 84: okuwumphumela okumele ufane nawo wonke ama-303 owethulile.
- Ibhokisi 85: kungumphumela webhokisi 84 kususwe inani lefomu 303 kwikota yokuqala.
Ekugcineni, unebhokisi 86 okuthi, yebo, kungumphumela wokugcina wemodeli. Kepha qaphela, konke kufanele kulingane noma kuzokunikeza ukwehluleka.
Izinyathelo zokugcina
Kunezinyathelo ezimbalwa zokugcina ezithi:
- Ibhokisi 95: kufanele ubeke esikrinini lokho okukhokhile kwikota ngayinye yemodeli 303. Njengoba kuyikota yesine, kufanele uyibeke ngoMashi, uJuni, uSepthemba noDisemba.
- Amabhokisi 97 no-98: Lapha kufanele ubhale phansi inani lekota yesi-4 yefomu le-VAT 303 (uma libuyisiwe noma linxeshezelwe). Uma bekuzokhokha, ungafaki lutho.
- Ibhokisi 662: bhala phansi izimali ezisalinde ukunxeshezelwa.
- Ibhokisi 99: gcwalisa imisebenzi ngaphansi kombuso jikelele, okungukuthi, engeza izisekelo ezingenakwenzeka unyaka wonke, kodwa ngaphandle kokungeza i-VAT, noma i-Equivalence Surcharge, noma intela yomuntu siqu engenayo.
Uma konke kulingana, ungethula imodeli ngaphandle kwenkinga. Futhi uma kukhona amaphutha, impela amakhulu kunawo wonke (ukuthi imiphumela yamabhokisi amabili awahambelani) kungenxa yomehluko wamasenti.