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Art. 154 we Tax Code nekuphawula. Isigaba 1, Article. 154 we Tax Code

Art. 154 we Tax Code ichaza inqubo liqine base yentela ukuhlinzekwa kwezinsizakalo, yokuthengisa kwezimpahla kanye nomsebenzi ukukhiqizwa. Ngokuvamile, ukunakekelwa okukhethekile kunikezwa izindlela ezahlukene lasungulwa, okothi kukhethwe ngaphambili ngokuhambisana imigomo ukudayiswa. Cabangela izici eminye art. 154 we Tax Code nekuphawula.

Uhlolojikelele

Ngo n. 1 tbsp. 154 we Tax Code inikeza ukuthi base yentela ukuqaliswa imikhiqizo, usebenza noma amasevisi, ngaphandle uma kuvunyelwa lesi sihloko kufanele sizimisele ngendlela value abo. Kulinganiselwa ngesisekelo amanani setha ngokuhambisana Art. 105,3. Lokhu ucabangela intela mkhuba (umkhiqizo isigaba efanele) futhi ayikho intela niyozenezelelwa.

Ukuthola yokukhokha

Lapho ebala amanani lokukhokha komunye oyedwa (kuhlanganise kusengaphambili) izinto esikhathini esizayo (imisebenzi, ukuhlinzekwa kwezinsizakalo) egciniwe, ngokuhambisana nezinhlinzeko para. 1, Art. 154 we Tax Code, ibalwa ngesisekelo le nkokhelo, kubandakanya intela. Kusukela lo mthetho zikhona ezehlukile. Ayikho i-akhawunti esithathwayo yokukhokha, ngokwengxenye kuhlanganise kuncike wathola kwezidingo oluzayo imikhiqizo:

  1. Hhayi kuncike intela.
  2. Isikhathi umjikelezo zokukhiqiza okuyinto izinyanga ezingaphezu kweziyisithupha futhi ekutholweni base ngesikhathi mpahla / ukudluliswa izindawo ngaphansi kwezimiso zesigatshana 13 167 izihloko of the Code.
  3. Intela ngesilinganiso 0% ngaphansi Art. 164 p. 1.

Base ngesikhathi mpahla ukubala inkokhelo wathola (Ukukhokha kusengaphambili), ngaphambili afakwe ukubala, isihloko kunqunywa imithetho elisungulwe para. 1 iphuzu lokuqala kubhekwe kuyinsakavukela.

P. 2 tbsp. 154 we Tax Code

Phakathi ukuqaliswa enana (lezimpahla lokushintshisana) ukuthengiselana, mahhala, nokudluliswa ubunikazi mortgagee ngokwehluleka ukufeza izibopho, esiboshwe isibambiso, kanye imikhiqizo ngesikhathi ekhokha yomusa base kuchazwa njengoba ukubaluleka izinto. Kulinganiselwa amanani esungulwe imithetho ezifana nalezo ebekiwe Article 105,3 ngaphandle ukufakwa kwe tax intela mkhuba (umkhiqizo isigaba efanele). Endabeni usebenzisa uxhaso anikezwe evela isabelomali isimo, noma izinzuzo, ifanelwe ukuba abathengi ngabanye, base kunqunywa ngesimo izindleko izimpahla ithengiswe (amasevisi anikezwa, umsebenzi owawenziwa). Kulinganiselwa esekelwe amanani entengo angempela. Amanani imixhaso anikelwe kusukela isabelomali ngokuqondene ukusetshenziswa isimo-elawulwa inhlangano value, noma izinzuzo, ifanelwe ukuba nezigaba ezithile abathengi, kungukuthi sicabange ngazo lapho sinquma base.

izinkokhelo isisusa

Umdayisi inikeza umthengi at ukusebenza premium wale mithandazo ngemibandela ethile yesivumelwano nokulethwa, hhayi ukwehlisa izindleko kwezimpahla ezithunyelwa (enikeziwe, wenza imisebenzi kanye nezinsizakalo) ngoba kuyasifanelekela. Lo mthetho iqinile p. 2.1 Art. 154 we Tax Code. izinkokhelo Isisusa ungase unikezwe, okubandakanya yokufuna a ivolumu ezithile izimpahla (imisebenzi / amasevisi). Okuhlukile mthetho amacala lapho izindleko nokuncipha inani amaphrimiyamu isethwe ku inkontileka. Ngu n. 3 tbsp. 154 we Tax Code, ukuqaliswa amafa eziphathekayo ukuze waziwe ngezinye value abo kunakwe ikhokhwe base yentela kunqunywa inani umehluko phakathi intengo impahla badayisa (esabekwa imithetho Article 105.3) intela mkhuba izintela (umkhiqizo isigaba efanele) kanye into asalile ti emva revaluations.

Ukudayiswa komkhiqizo wezolimo

Lapho kwetfula imikhiqizo a / s bese by-imikhiqizo othengwe kusukela amabhizinisi angayikhokhi intela ngokuhambisana nezinhlinzeko para. 4, Art. 154 we Tax Code, base kuchazwa njengoba umehluko intengo Kumiswa ngendlela omiswe Article 105,3, ikhumbula yokukhokha saziso nesabelomali, futhi Article ufundela yokufuna okuhloswe. Lo mthetho usebenza ukuthengiselana nge imikhiqizo afakwe ohlwini evunywe kaHulumeni. Okuhlukile isigaba 4 Art. 154 we Tax Code kukhona imikhiqizo excisable. Kumila ukuqaliswa amasevisi ukwenziwa izimpahla ezivela Subcontracting (impahla eluhlaza) ifakiwe ngesimo izindleko kabusha, ukucubungula noma ezinye izinguquko. Kulokhu, ayihlanganisi izintela mkhuba eqoshiwe (umkhiqizo iqembu efanele). Lo mthetho sisungula isigaba wesihlanu Art. 154 we Tax Code. Lapho ukuthengisa imoto, uthenge kusuka ngabanye, hhayi ukwenza ngokuvumelana ngokuqondene nokukhokha izintela, ukuqaliswa eminye, base kunqunywa umehluko ngesimo intengo icashunwa imithetho Article 105,3 futhi kuncike izinkokhelo eziphoqelekile isabelomali futhi izindleko yokufuna kwezimoto. Le nqubo ihilela p. 5.1 Art. 154 we Tax Code.

Ngokucacile zokukhokhelwa phambili

Lapho ukuthengiswa kwempahla ngaphansi kwezinkontileka ezihilela supply ekupheleni izinkathi ebekwe kubo ngenani elicacisiwe, kwezezimali kabani inzuzo emakethe ihlelwe is hhayi lwenziwa, base kunqunywa ngesimo izindleko kwalezi zikhungo kuhlinzekelwe esivumelwaneni. Ngesikhathi esifanayo akufanele kube ngaphansi kuka imali ebalwe ngokuhambisana amanani, ibalwe ngokwendlela imithetho Article 105,3, esebenza ngosuku ikhalenda elihambisana nesikhathi sokubala, ngaphandle ukufakwa intela mkhuba. Le nqubo ubeka isigaba 6 Article. 154 we Tax Code. Iphinde sinqume ukuthi ukuthengiswa eyisisekelo kwempahla Fin. amathuluzi adayiswa ezimakethe uhlelekile futhi ukuhlinzeka supply yayo, base isethelwe Inani okufanele engabe liqalise imigomo ikusasa idili, evunywe Exchange. Ukubala kwenziwa inombolo ikhalenda elihambisana isikhathi esibekwe sihloko 167, ngaphandle ukufakwa intela mkhuba. Lapho ukudayiswa yefa langaphansi ngokukhethwa kukho izinkontileka adayiswa emakethe ehlelekile nokuhlinzekela ukulethwa, base ibalwa ngesimo intengo lapho ukuqaliswa kufanele kwenziwe ngaphansi imigomo ikusasa idili. Ngesikhathi esifanayo akufanele kube ngaphansi kuka imali ebalwe ngamanani kunqunywa imithetho Article 105,3, letisebenta ngosuku ukuthi kuvumelana mzuzu ekubalweni 167 evamile, ngaphandle ukufakwa kwe tax intela mkhuba.

imibandela eyengeziwe

Lapho nokuthengisa imikhiqizo izigubhu esebenza, okuyinto kunikeziwe amazinga indlu, le mali akufakiwe database. Lo mthetho usebenza izimo lapho iphakheji implementor imali. Kuye izici yokuthengisa, base kunqunywa zeZigaba 155-162. Ngo n. 10 st. 154 we Tax Code ubeka ukuthi ushintsho isiqondiso okwandisa izindleko (ngaphandle izinkokhelo eziphoqelekile isabelomali) imikhiqizo ngomkhumbi, kuhlanganise ngenxa ukwanda tariff (intengo) noma umthamo (ubuningi) kwezimpahla, amalungelo endawo, esenziwa ngo-akhawunti lokukhokha komunye oyedwa e base Ukubalwa kwesikhathi , okwakubekelwa semthethweni imibhalo ukukhonza njengoba isisekelo elikhiphe counterparties invoice zokulungisa ngaphansi lento 172 isihloko yeshumi.

Explained

Ngo Art. 154 we Tax Code umisa imitsetfo jikelele okuyinto ukubala wenziwe base yentela ukuqaliswa yezinsizakalo zethu, imikhiqizo, imisebenzi. Ngokuhambisana nemithetho isigaba sokuqala, lokhu kubizwa ngokusentshenziswa ukubaluleka izinto, kubalwa amanani esungulwe imithetho Article 105,3. Ukuze uthole ukuqonda kangcono inqubo kuqala kunazo zonke okufanele ubheke Article. 40 Ikhodi. Uma ngaphakathi kohlelo civil-umthetho ngokulawulwa kweminye imisebenzi commercial e imithetho wentengo ukuzimisela osebenza isimiso inkululeko nezivumelwano, umthetho unikeza uhlu ezithile nezimfuneko ukuthi kufanele uhambisane nale. Ngenxa umbandela ukhiye esivuna nenani into yesivumelwano intengo emakethe. Ngokwe-sigaba sokuqala Article 40, ngaphandle uma niqinisiwe Tax Code ngenye ngezinhloso intela, lemali ebekiwe abanengxenye kuthengiselana. Kuze ubufakazi obuphikisana nalokho, kunenkolelo yokuthi intengo sifana ngemali yasemakethe. Ngaphansi yokugcina, ngokuhambisana Art. 40 (4), wamukela isamba ezakhiwe ukuxhumana ukuze kwaneliswe isidingo iyona ukudayisa imikhiqizo ezifanayo noma ezifanayo izimo zomnotho wafana.

exchange impahla

On ukuthengiselana yalolu hlobo-ke okushiwo isigaba sesibili of Art. 154 we Tax Code. Imigomo enana ukuthengiselana ichazwe eSigabeni 567 Code Civil. Ngo n. 1 sale ejwayelekile icacisa ukuthi, ngokuhambisana exchange inkontileka, abahlanganyeli badlulisele nomunye izinto etholwe ukubuya. Ngo Art. 567 futhi bathola ukuthi isivumelwano, amalungiselelo elawula ukudayiswa, uma lungenayo akuphikisani okushiwo kuthengiselana nezidingo Sec. 31 we Code Civil. Ngaphezu kwalokho, ngamunye owayekhona ubhekwa umdayisi into, okuyinto enesibopho zithumele, futhi lowo mkhiqizo ngesikhathi esifanayo anakho ukwamukela ukuze enane.

ukuqaliswa khulula

Ngokusho Article 39 we Tax Code, ngezimpahla ukuthengiselana, amasevisi, umsebenzi ezihilela ukudluliselwa amalungelo endawo ngokungenzi inzuzo. Nokho, Esigabeni sokuqala salo mthetho, umshwana likhona. Ngokuhambisana nalokhu, ukudluliswa kobunikazi khulula neyaziwayo nokusetshenziswa kuphela ezimweni ebekiwe ngumthetho. Njengoba omunye wemithetho ekhethekile elawula Esimweni esinjalo, Article 146 ukhuluma. Esikhathini endinyaneni lokuqala p. 1 kuyinsakavukela sekuvela ukuthi le ukudluliselwa kobunikazi mahhala ubhekwa ukuqaliswa. Ngokusho imithetho Code Civil, imisebenzi yalolu hlobo kufanele kwenziwe ngokuhlangenwe inkontileka umnikelo.

Ukuqaphela izibambiso

Imithetho jikelele for ukuqaliswa deal kulokhu ezishiwo yiSigaba 334 Code Civil. Ngokusho kuyinsakavukela, nomuntu ayemkweleta isibopho kuvikelwe isibambiso, liyoba nelungelo okuzenzakalelayo yayo okweletayo ukuthola ukwaneliseka ukubaluleka into edluliselwe kuforamu. Ngesikhathi esifanayo, lesi sici kunenzuzo ngenhlonipho abanye abadlali, ukwenza okufunwa kulo muntu, kodwa-ke kufanele kube ngemva ekukhokheni kuhlinzekelwe emthethweni. Ngokusho sihloko 336 (para. 1) se-Code Civil, ibe yisibambiso kungenzeka iyiphi impahla. Kuye, phakathi kwezinye izinto, zihlanganisa amalungelo endawo. Okuhlukile amafa eziphathekayo lakhishwa kwegazi, izidingo eziphathelene ungubani ayemkweleta (ukondla obushade naye emuva kwesehlukaniso, isinxephezelo umonakalo empilweni kanye nokunye.), Kanye namanye amalungelo, isabelo zazo akuvunyelwe kwezinkambiso. Ngenxa mortgagor isinyathelo ngqo okweletayo noma inhlangano third-party. Kulokhu, kungase kube kokubili ubumnini kwezomnotho. Ngokusho izinhlinzeko zoMthetho Art. 8 (isigaba 2) zoMthetho Federal "Ngo-Accounting", bathembisa amafa eziphathekayo ngaphambi kokwelashwa izinhlawulo kubo ngoba befuna imbuyiselo izibopho kumele iboniswe kwi-balance sheet we pledgee.

ivolumu ukuqinisekisa

Mayelana yiso utshelwa sihloko. 337 we Code Civil. Ngokusho kuyinsakavukela khona, ngaphandle uma elisungulwe yesivumelwano, isiqinisekiso olunikezwa imfuneko ngokwezinga ukuthi kukhona isikhashana esithile sokwaneliseka. Kuyo, ngokukhethekile, zihlanganisa: isigwebo, isithakazelo, isinxephezelo ukulahlekelwa kuzona ngenxa ukubambezeleka, kanye nezindleko ukukhweza izinto kokuqukethwe kwayo izindleko empeleni lokuqoqa. Ngakho-ke, impahla abuyisele zonke izibopho kanye nezindleko ezengeziwe ayemkweleta. Imfuneko iqinisekisa impahla ayikwazi exhumene yokufuna wawo mortgagee. Lokhu kungenxa yokuthi ukubaluleka amafa eziphathekayo ngokuvamile ayifani ubukhulu isibopho. Ngakho-ke lapha ukuthi ukudluliswa kwempahla pledged ubunikazi umnikazi eqala ukuba khona ezinye yi zezimali. It kubonakala njengoba umehluko phakathi ukubaluleka ubuso yesikweletu phindisela ngokusebenzisa ukuthengiswa kwempahla kanye nezindleko ukuthathwa noma intengo izindleko ngaphandle ingcebo intela. VAT, okuyinto kuncike Ukuxoshwa ukusebenza, lokho kukunciphisa ngokuphawulekayo ukudleka umphumela ukudayiswa eseduze, njengoba kubonakala umbolekisi accountants ku MF. 91.

esibalulekile

Esihlokweni 339 Code Civil usungula imfuneko ukuthi isivumelwano ngesibambiso Kufanele ucacise isihloko inkontileka kanye nokuhlolwa yayo, ngokuyisisekelo, igama elithi kanye nosayizi isibopho, okuyinto bunikezwa impahla adlulisiwe. Ngaphezu kwalokho, lo mbhalo kumele kubandakanye ulwazi ngale ndaba, okuyinto umnikazi impahla. Isivumelwano isibambiso yilona lodwa ngokubhala.

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