I-akhawunti Yeqoqo: Ifomethi, Uyenza kanjani? futhi nokuningi

Abantu abenza umsebenzi wobungcweti ngokuzenzakalelayo, ngokuvamile bakhiqize i-akhawunti yeqoqo, lokhu kukhiqiza imiphumela yezomthetho ezingeni lentela, ngakho-ke kudinga ukwenziwa ngendlela efanele. Hlanganyela nathi ukuze ufunde ukuthi yiziphi izimfuneko zokwenza i-akhawunti yeqoqo evumelekile.

ifomethi ye-akhawunti yeqoqo

Ukuze udale i-akhawunti yeqoqo evumelekile, izimfuneko ezilandelayo kufanele kuhlangatshezwane nazo:

Idolobha

Lokhu kungenye yezidingo ezibalulekile, njengoba besuka lapho bazokwazi ukwazi ukuthi hlobo luni lomthombo okufanele bawusebenzise endabeni umkhakha kanye nokuhweba ngesevisi edingekayo kuchwepheshe. Esigabeni sezitifiketi, kuyadingeka ukucacisa umsebenzi wezomnotho lapho izinsizakalo zinikezwa khona.

Usuku

Kulokhu, kuyadingeka ukusungula unyaka ogcwele, njengoba usuku lunikeza le dokhumenti isicelo sezomnotho sokukhiqiza imiphumela yezingxoxo inqobo nje uma iba idokhumenti yomthetho.

Amanani ezinhlamvu

Inani elishiwo kudokhumenti lezinsizakalo kufanele liboniswe ngezinhlamvu nezinombolo, esimweni sochwepheshe abanomkhuba wokukhipha ama-invoyisi ngemali yangaphandle, kungenzeka ukuthi kufakwe nenhlangano ye-pesos. Abantu baseColombia (COP$).

Ukuvuselelwa kwe-RUT

Yonke idatha evezwe ku-akhawunti yeqoqo kufanele ibe nolwazi olubuyekeziwe olusuka ku-Single Tax Registry, kufanele kuqashelwe ukuthi labo chwepheshe abangayifaki le mfuneko bangagunyazwa ngokuvumelana ne-athikili 658-3 yeSitatimende Sentela.

ubani one-akhawunti yeqoqo?

Isikweletu se-VAT

Ku-akhawunti yeqoqo, kufanele icaciswe uma ibophezelekile ezingeni le-VAT, ngale ndlela, kuzokwazi ukwazi ukuthi umuntu ubophekile yini ukufaka i-invoyisi ene-value added tax noma cha. Lokhu kuzocaciswa ku-invoyisi yokuthengisa elethwa ngamasevisi.

Ikhodi ye-ISIC, umsebenzi wezomnotho kanye nezinga lokubamba le-ICA

Kulabo abenza umsebenzi wezomnotho okhiqiza imiphumela yokubamba embonini nakwezentengiselwano, ukusetshenziswa kwekhodi ye-ISIC kuyadingeka, okungacaciswa ngayo uhlobo lomsebenzi wezomnotho owenziwayo.

Izitifiketi ezifakwe ku-akhawunti yeqoqo

Ngokwe-athikili 383 yeSitatimende Sentela, kuyadingeka ukuthi ezinye izitifiketi zifakwe ku-akhawunti yeqoqo, okwenziwa ngaphansi kwesifungo, phakathi kwazo:

Indawo yokuhlala yentela

Ngokwalolu hlobo lwesitifiketi, amaklayenti azokwazi ukuthi hlobo luni lokubamba okufanele lwenziwe, okucashunwe kukho okulandelayo:

“Yebo, ngiyisakhamuzi sase-Colombia ngokuhambisana nesigaba 10 soMthetho Wentela”

Uma kwenzeka kugunyazwa indawo yokuhlala, inkampani izoba nesibopho sokubamba okuhlukile kulabo abangebona abahlali.

Abasebenzi abaqashiwe

Kuleli cala, kufanele kucaciswe ukuthi bangaki abantu abaqashiwe, kungenye yezitifiketi ezinokubaluleka okwengeziwe ku-akhawunti yeqoqo, njengoba kufanele kwaziwe ukuthi bangaki abantu abahlotshaniswa nomsebenzi we-akhawunti yeqoqo, ukuze Lokhu kusebenzisa. lesisho esilandelayo:

 “Ngiqashe abasebenzi ababili (2) noma ngaphezulu abahlobene nomsebenzi okhonjiswe kule akhawunti yeqoqo”

Esimeni lapho ukuqashwa kwabasebenzi ababili noma ngaphezulu kungacacisiwe, kuthathwa njengokungathi akukho nkontileka, noma isisebenzi esisodwa (1), esihumusha emiphumeleni yezomthetho njengesevisi yomuntu siqu, ngaphansi kwalesi simiso. , inzuzo Isifaniso sigcwaliseka ezingeni labasebenzi, esikhiqiza imiphumela yezomthetho yokugcinwa ngokuvumelana ne-athikili 383 yomthetho weNtela.

Ngokuphambene nalokho, kulabo abaqashe izisebenzi ezi-2 noma ngaphezulu, kusho ukuthi izinsizakalo ezinikezwayo azenziwanga mathupha; Kulo mongo, uchwepheshe ozimele uyingxenye yeqembu lezinsizakalo, okusho ukuthi udala ukugcinwa okungu-10% noma u-11%, ngezinsizakalo azikhiqizayo phakathi kuka-4% no-6%.

Uma ukuqashwa kwabantu abangu-2 noma ngaphezulu sekuqinisekisiwe, isitifiketi sesithathu siyaqhubeka.

Isibopho sokumemezela imali engenayo onyakeni odlule.

Uma umuntu ozimele ephoqelekile ukuthi afake isitatimende semali engenayo onyakeni odlule, ukubanjwa kuyehluka ngokuya ngezimali, ngakho-ke, ukubanjwa ngeke kube u-11% kodwa kube u-10%, futhi kuleyo miphumela yesevisi iba ku-4%, hhayi u-6. %.

Ngokuphambene nalokho, uma kungadingeki ukuba udalule imali engenayo, kusho ukuthi, ekugodlweni komthombo, unikezwa amanani amabili aphezulu angu-11% wezimali kanye no-6% wezinkonzo. Isitifiketi salesi sigaba sicashunwe kanje:

 “Ngiphoqelekile ukuthi ngigcwalise ifomu lentela yentela ka-AG2019”

Isibopho sokumemezela imali engenayo yonyaka wamanje

Lesi sitifiketi sesine sisekelwe esibophweni sokumemezela imali engenayo yonyaka wamanje, kulokhu, izinzuzo ezifanayo ezishiwo kusitifiketi sangaphambilini zizotholakala, ngamanye amazwi, umthombo omisiwe wezimali uzoba ngu-10%, kuyilapho. ezinkonzweni kuzoba ngu-4%. Lesi sitifiketi sibonakala kanje:

“Imali engenayo evela emisebenzini efakwe kule akhawunti yeqoqo idlula inani le-UVT engu-1.400 ngonyaka okhokhiswa intela, okungukuthi, inani lonyaka okhokhiswa intela ka-2020 lama-COP$48”

Ngamanye amazwi, uma i-akhawunti yeqoqo yasungulwa uchwepheshe onamanani entela angaphezu kuka-1.400, kudingeka ukuthi agcwalise imbuyiselo yentela engenayo yonyaka okhokhiswa intela ka-2020. Uchwepheshe uzothola inzuzo yokuba nokugcinwa okuphansi noma ezingeni. yezinkonzo nezimali ezikhokhwayo.

Ukugcinwa ngamaphesenti akhethekile

Lesi sidingo sesitifiketi sisetshenziswa uma kuphela unyaka, lapho kuzokwaziwa ukuthi ukubanjwa okwenziwe unyaka wonke kukwazile yini ukuqedela inani lentela okufanele ikhokhwe.

Kulokhu, akusadingeki ukuthi okunye ukubanjwa kwenziwe emthonjeni, lapho kusetshenziswa i-athikili 383 yeSitatimende Sentela, esisungula isicelo sokubanjwa kwangaphambili ngumthombo, inqobo nje uma inqubo yokubalwa ebaliwe iyenziwa. kumuntu ophansi ngokwesigaba 3 se-athikili 383 yoMthetho Wentela.

Isitifiketi okufanele sicashunwe ku-akhawunti yeqoqo sizoba yilesi elandelayo:

“Ngicela ukugodla u-0% kulesi sigaba sekhwaya”

Ngokuvamile, yisitifiketi esisetshenziswa abantu abenza ukuhlela okuhle kwesitatimende sabo semali engenayo, ngale ndlela banikezwa izinzuzo ezinhle zomthetho nezomnotho.

Isitifiketi sokukhokha se-PILA

Isitifiketi esikhiqiza umnikelo ekuvikelekeni komphakathi nge-PILA, njengoba inakho konke ukusekelwa okudingekayo ukuze kunamathiselwe ku-akhawunti yeqoqo. Ukuze ucaphune lesi sitifiketi kule dokhumenti, okulandelayo kukhonjisiwe:

"Iminikelo yenziwe ohlelweni olujwayelekile lokuvikelwa komphakathi ngendlela efanele ngokuphathelene nemali engenayo etholwe ngale akhawunti yeqoqo, imigomo yesigaba sesi-2 se-athikili 108 yeSitatimende Sentela"

Ngokufanayo, isitifiketi sicacisa ukuthi ukwesekwa kunamathiselwe, kuyilapho zonke izinkokhelo ziqinisekiswa kahle ngokwezisekelo ezisebenzayo namanani ahambisanayo. Ungase futhi ube nentshisekelo yokubuyekeza i Izitifiketi ze-SENA.

Ngakolunye uhlangothi, akuphoqelekile ukuthi isitifiketi se-PILA sibekwe ezinkampanini zomphakathi, njengoba singenziwa ku-inthanethi, nakuba ezinkampanini ezihlukahlukene kunokukhiqiza okukhulu kokuphatha futhi i-akhawunti yeqoqo ithatha isikhathi eside ukuyikhiqiza.

Uma kungaphakathi kwamathuba akho okuhlinzeka ngakho, kungcono kakhulu, ngoba konga isikhathi esiningi nomsebenzi. Uma i-akhawunti yeqoqo ikhiqizwa ngokushesha, inqubo yokubamba yomthombo izosebenza kakhulu.

Yiziphi izisekelo zokunciphisa intela yokubamba?

Lesi isitifiketi sakamuva, nazi ezinye izisekelo ezizosebenza ukunciphisa isisekelo sokugcinwa kwe-akhawunti, ngakho-ke, okunye kwalokhu kusekelwa yilokhu:

  • Lezo zitifiketi ngabancikile.
  • Izitifiketi zokonga ku-akhawunti ye-AFC.
  • Isitifiketi senkokhelo yonyaka yezinkontileka zezempilo ezikhokhelwa kusengaphambili noma zemithi.
  • Ukuqinisekiswa kwezinkokhelo ezenziwe kuzinqubomgomo zezempilo.
  • Izitifiketi zokukhokha imali mboleko yezindlu.

Kulo mongo ofanayo, lesi sitifiketi sicashunwe kanje:

"Ngicela ukuthi isisekelo sokubamba emthonjeni sehliswe inani elihambisana nokusetshenziswa kwe-athikili 387 yeSitatimende Sentela"

Usekelo oludingekayo ukuze unamathisele ku-akhawunti yeqoqo

Manje sikhuluma ngokusekelwa kwe-akhawunti yeqoqo, ekuqaleni kukhona ukusekela okungu-4

I-RUT ibuyekeziwe

Kudingeka isibuyekezo sakamuva se-RUT, ngaso sonke isikhathi sihambisana nezidingo zomthetho zamanje, kulokhu, isibuyekezo sokugcina sika-2019 kanye nezinye izinguquko ezenziwe mayelana nokukhokhwa kwe-VAT.

Isitifiketi sasebhange sokukhokha

Esinye sezisekelo yisitifiketi sebhange lapho yonke idatha yokudlulisa iboniswa, ngale ndlela, izinsiza ezidingekayo zingenziwa ukuze zibonakale ebhange lochwepheshe ozimele.

Isitifiketi sokukhokha se-PILA

Isidingo esibalulekile wukugunyazwa kweminikelo eqondile ohlelweni lokuvikela umphakathi ngokusebenzisa ifomu le-PILA lokukhokhelana ngqo. Ngakolunye uhlangothi, akuphoqelelwa ngokuqinile ukuthi zonke lezi zisekelo zethulwe ezinhlanganweni zomphakathi, njengoba zixhumana ngokuqondile nezinhlangano zokuphepha komphakathi ukuze ziqinisekiswe.

Ngakolunye uhlangothi, ezinhlanganweni ezizimele le nketho ayikenziwa isebenze, ngakho-ke kuzodingeka ukwethula izisekelo zokukhokha ku-PILA ukuze kube nenqubo esebenza ngempumelelo ku-akhawunti yeqoqo.

Amadokhumenti okunciphisa isisekelo sentela sokubamba

Lokhu ukusekelwa kokugcina okudingeka kuhanjiswe, lokhu kuyadingeka ukuze uthole ukwehliswa kokubanjwa emthonjeni, amanye ala madokhumenti ayisibopho yilawa alandelayo:

  • Isitifiketi esincikile.
  • Isitifiketi esisungula inkokhelo yonyaka yenkontileka yezempilo noma yemithi ekhokhelwa kusengaphambili.
  • Izitifiketi zezinkokhelo zezinqubomgomo zezempilo.
  • Zonke izitifiketi zeminikelo ezenziwe kuma-akhawunti e-AFC.
  • Izitifiketi zokubolekwa kwezindlu.

Wonke la madokhumenti ayadingeka ukuze ukwazi ukunciphisa isisekelo sokubamba emthonjeni, iqiniso lokuthi ingeyezinsizakalo noma umkhakha wezinkokhelo ngeke kubalwe, wonke kufanele akhishwe ngokulinganayo.

Ingabe i-akhawunti yeqoqo isebenza njengosekelo lwezimali?

Impendulo ithi cha, kunabantu abaningi abasebenzisa i-akhawunti yeqoqo ukuze bakhiqize imiphumela yokwahlulela, nokho, lo mbhalo awunakho ukugunyazwa kwezimali ngokomthetho wamanje wentela, njengoba lo mbhalo ungabonwa njenge-invoyisi.

Ifomethi ye-Akhawunti Yeqoqo

Nakuba kuyiqiniso ukuthi i-akhawunti yeqoqo ayikhiqizi imiphumela yezomthetho, ingasetshenziselwa ukuqoqwa kwanoma yikuphi ukuthengiswa kwemikhiqizo noma amasevisi. Kulokhu, abantu kuphela, ngenxa yemvelo yabo eyenziwe lula, abangakwazi ukukhipha ama-invoyisi bazoba nethuba lokwenza i-akhawunti yeqoqo.

Lokhu okungenhla kuhlinzekwe ku-athikili 42 yesimemezelo 3541 sika-1983 kanye nesigaba 511 soMthetho Wentela. Ngokufanayo, i-akhawunti yeqoqo ngeke kudingeke ukuthi yenziwe uma i-invoyisi yenziwe ukuze kwenziwe umsebenzi.

Ngesikhathi sokulungiselela i-akhawunti yokuqoqwa, kufanele ihambisane nekhophi ye-RUT, inqobo nje uma kungokokuqala ukuthi inkokhelo iyadingeka enkampanini ebolekisayo yesikweletu.

Uma lokho ofuna ukukwazi kungukuthi indlela yokwenza i-akhawunti yeqoqo, kufanele uqale ngokucacisa inani lemali onayo ngokudonswa kwemali, futhi uma inkampani izogcina noma iyiphi imali, kuyodingeka kwenziwe inkokhiso eyengeziwe yenani elihambisana nokugcinwa, okufanele kwehliswe kube inani eliphelele okufanele likhokhwe. .

Ngakolunye uhlangothi, kufanele kuqashelwe ukuthi inani lokubanjwa livamise ukuguquguquka ngokuya ngohlobo lwenkampani, ngenxa yalesi sizathu, kuyadingeka noma nini lapho ubuza mayelana nenkampani. ifomethi ye-akhawunti yokukhokha.

Eminye imininingwane okufanele iqukethwe yi-akhawunti yeqoqo yilena elandelayo:

  • Igama lenkampani noma lomuntu ezokhokhiswa kuye, lokhu nenombolo yayo ye-NIT enamathiselwe.
  • Idethi yesikhathi okwenziwa ngaso umsebenzi.
  • Khomba ukuthi uyini umqondo wokuqoqwa.
  • Misa inombolo yokulandelana lapho okwenziwayo kukhonjwa khona ngokuphathelene nezinye ezenziwe.
  • Khomba inani okufanele ulikhokhe, futhi unamathisele nenani lokubamba.

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