Kuverenga uye kunyora-kureka kwekodha kunowanikwa

Kuongororwa kwekambani inobhadharwa kune mazhinji mashoma. Nokudaro, chikwereti chekwereti icho mutemo wekukwanisa kwezvikwereti kwapera nguva yakaverengwa sezvikamu zvemari uye zvinoreva kusashandira mari.

Panyaya iyi, zvakakosha kuti panguva yakanyorwa kunyorwa kwekwereti, sezvo kukanganisa kwebasa munguva inogona kufungidzirwa nevakuru vemitero senzvimbo yekuvanza kana kusingaverengi kwekusashandira mari yekambani. Zvisinei, hutongi hunoita hunoratidza kuti mitero yezvemitero inofanirwa kuratidza kuti chikwereti chakadaro chemari chikwereti chine nguva yekudzivirira nguva chiriko, uye izvi zvinokonzera kambani kutora mari inotengesa. Kana zvisina kudaro, dare iri mu sutu rinogona kuramba.

Nyora-kureka kwezvakabhadharo zvakabhadharwa, pamwe chete nezvisina kuchengetwa, apo mutemo wekupera unopera, unoitwa maererano neMitemo yeMabhuku, peji 78. Inotaura kuti zviyero zvekwereti zvinobhadhara uye nhoroondo dzinobhadharwa nemitambo yekusara kwekugadziriswa inotarisirwa kunyora-kureka maererano nemashoko akaonekwa semugumisiro wekuverenga, urongwa uye zvakanyorwa zvakanzwisisika zvemutungamiriri. Mune masangano asiri ekubatsira, izvi zviyero zvinowedzera kuwedzera mari, kumakambani ekutengeserana ayo anotumidzwa kumigumisiro yemari.

Inventory inotenderwa kusati kwave nekuzvidavirira kwegore kwakanyorwa. Nhengo yekuongorora, apo kuongororwa kwekambani inobhadharwa uye inogamuchirwa kuburikidza nekuongorora magwaro, inogadza kuvimbika nekugadzirisa kwezviyero zvemari yekuwana yakawanikwa, kusanganisira iyo yakapera mutemo wekukanganisa pamhosva.

Nyora-kure kwekwereti inobhadharwa: zvinyorwa

Iyi mari, kusanganisira VAT, inosanganiswa mune dzimwe mari inowanikwa munguva yekutaura apo mutemo wekukanganisa kwakaitika. Mukugadzirisa, basa iri rakachengetedzwa nekutumirwa kwebitengesi makumi maviri nemakumi matatu nemakwereti 91. Chikwata chechikwereti chakapera mutemo wekukwanisa kuwedzerwa kune imwe mari.

Mune zvimwe zviitiko , nguva yekuderedza inogona kuparadzaniswa kweimwe nguva uye zvinozoenderera mberi. Izvi zvinoitika mumamiriro ekukwereta kwechikwereti kumatare, uye paanoona chikwereti chake chikwereti somunhu ane chikwereti. Ikambani inoda kuratidza kuti inogamuchira chikwereti chayo. Zviito zvinotorwa kuti zviputse mutemo wekukwanisa kwekutsvaga uye zvinopupurira kubvuma kwechikwereti zvinosanganisira zvinotevera:

- kubhadhara chikwereti chechikwereti pasi pechibvumirano chikuru, pamwe chete nemari yezvimhosva, kusanganisira kusarudzwa kwezvimwe zvikwereti zvakasiyana-siyana zvekubhadhara chikwereti, kana kune chikonzero chimwe chete, uye hachina kuwana zvigaro zvakasiyana-siyana;

- kuzivikanwa kwekutaura;

- kubhadhara kwechido chikuru;

- kugamuchirwa kwekuunganidza mirairo;

- kushandurwa nemunhu ane kodzero yemvumo, iyo inozivikanwa nemunhu ane chikwereti inotevera, uyewo kana chikumbiro chekugadziriswa kwekontrakiti (pamusoro pekugadziriswa kana kubhadhara chikwereti) chinokumbirwa kubva .

Mumamiriro ezvinhu apo kambani kamwe chete kwemakore matatu inoona chikwereti chayo nekunyora, pachava nekuwedzerwa kwemutemo wekukanganisa, uye hapana kunyorwa kweakabhadhara kuripo kuchadiwa.

Apo mutemo wekukanganisa unoparadzaniswa, kubhadharwa kwekodha hakuna kunyorwa, uye, naizvozvo, vabhadhara havakwanisi kuwana mari yekutengesa mutero.

Saka, somuenzaniso, imwe kambani yakatengwa kune imwe nzvimbo. Semuenzaniso, musi waNovember 15, 2010, mupiro akakumbira mutengesi kwekubhadhara kwakarambidzwa. Somugumisiro, mapato akapedzisa chimwe chibvumirano chekugadziriswa kwezvivako zvezvinhu zvisati zvaitwa musi waJanuary 15, 2011. Mumamiriro ezvinhu akadaro, nguva yekudzikamisa inoparadzaniswa, uye huwandu hwekuverenga huchaitika kubva pa 2.01.2011.

Nhoroondo dzekodha dziripo dzinogona kubviswa kana chikwereti ichizadzikiswa nemunhu ane chikwereti iyechete uye nemumwe munhu ane kodzero.