Inivoyisi latsopano

Choyamba pa April zaka zoposa zikwi ziwiri khumi adalowa mphamvu pa boma Watsimikiza 26.12.11g. # 1137, anatengera malangizo atsopano pa momwe lembani mitundu ma invoice wopelekedwa. pepala ili wapeza ntchito kwake mu mawerengedwe VAT.

Imodzi ndi kumayambiriro Maonekedwe №1137, izo unatha chikalata kale anachita pansi chiwerengero mazana naini ndi khumi ndi zinayi. Choncho, mitundu ya zikalata anavomereza kale anataya mphamvu zawo kuchokera 01.04.2012.

Latsopano ma invoice wopelekedwa, komanso ena m'mbuyomu, ayenera wasenza nadzaza anthu mabizinezi, chuma ntchito, malinga ndi zimene Nkhani zana limodzi makumi anayi ndi chimodzi mwa Tax Code ndi maziko a mawerengedwe a VAT. Mapale, mu zina, malamulo unkayenera kuyima ngati amakhoma misonkho amene:

- ndi ubwino msonkho zotchulidwa mu nkhani 145 ndi 145,1 ya Tax Code;

- kuchita malonda, nkhani akufuna malinga ndi Article 149 la Tax Code.

Mawonekedwe latsopano la yamalonda, malinga ndi malamulo panopa, ali kunatanthauzanso kupala opereka msonkho m'malo mwa zofunika, amene iwo zinasaina pangano mwa kundipatsako kwa katundu. Zimenezi zotheka milandu zafotokozedwa Nkhani 168 (amanena 3 ndime 2) RF TC. Njirazi ndi monga:

- mfundo ya kugula katundu, komanso ntchito ndi zina ogulitsa yachilendo imene si mayina a matupi msonkho Inspectorate monga opereka a msonkho;

- kupeza, ogulidwa ndi pangano katundu wachokera kwa akuluakulu a boma kapena ulamuliro ndi anthu a Mapangano anapangana ndi iwo.

The inivoyisi latsopano mu ntchito ya wotuluka ena ladzala kangapo. Choncho, ngati anapanga chiphaso m'mbuyomo pasadakhale kulipira katundu, ndiyeno ikuchitika kutumiza pa, chikalata ichi ayenera kukopedwa kawiri. Poyamba, kuchuluka kwa ndalama analandira, ndiyeno mitengo ya zinthu. Zimenezi zikutsimikiziridwa mu Article 168 (ndime 3) ya Tax Code.

Latsopano inivoyisi tidzakwatulidwa mayina apadera buku chipika, komanso m'mabuku a malonda ndi kugula. Lamulo limeneli ndi enshrined mu Article 169 (ndime 3) ya Tax Code.

malamulo amapereka zinthu pamene ma invoice wopelekedwa latsopano sanalembedwe kunja. Nthawi zimenezi zafotokozedwa ya Tax Code.

1. Kukonzekera ma invoice wopelekedwa sakhala ndi mabanki, mabungwe chinkhoswe mu inshuwalansi ndi penshioni ndalama, omwe si a boma, pogwira ntchito zili ndi wosamasula VAT.

2. ma invoice wopelekedwa ku New sanalembedwe mwa mabungwe alamulo ndi amalonda munthu amene zikugwira malonda ritelo, Catering, komanso chithandizo (zokolola ntchito) kwa anthu ndi malipiro ndalama.

3. Kodi sadzaloledwa inivoyisi mabungwe malonda ndi amalonda munthu kutsatira ankhanza msonkho wapadera (UAT, UTII, USN). Zokonza kuchita enshrined ufulu umenewu, chifukwa chosadziwa maziko a mawerengedwe a VAT.

4. Si ankafunika kukhoma msonkho umene za kufunika anawonjezera, komanso inivoyisi Ogwira sheya.

RF Tax Code obliges amakhoma misonkho kumvera ma invoice wopelekedwa mawu kumaliseche. chikalata ichi umamumvera kujambula patapita masiku asanu, kutenga nkhani sanali ntchito, kuyambira ndi tsiku:

- chiphaso cha malipiro pasadakhale, kuphatikizapo tsankho la yobereka adziwitse katundu, ntchito, ntchito, komanso kulanda katundu ufulu;

- mabuku a katundu (makonzedwe a ntchito zosiyanasiyana komanso ntchito za ntchito zina).

Ya Tax Code n'chakuti mfundo zina, imene imagwiritsidwa ma invoice wopelekedwa ndi kuvomerezedwa. Njirazi ndi monga:

- kulembetsa chiwerengero, komanso tsiku yachokera;

- VAT chiwerengero cha wogula ndi wogulitsa, komanso dzina lawo ndi adiresi;

- adiresi, dzina la consignee ndi consignor;

- ikulongosola za katundu, adzaperekedwa kapena malongosoledwe a ntchito (ntchito), komanso mayunitsi awo pa miyezo;

- kukonza chiwerengero;

- dzina ndi malamulo a ndalama zimene nkhaniyo.