Abahlomula ku-devolución del IVA abangakayitholi imali yosizo ephuthumayo

Izikhangiso

Ukubuyiselwa kwe-IVA kuwusizo lwezimali olubalulekile.

Abahlomuli abaningi basalinde ukuthola isibonelelo esiphuthumayo.

Sibheka izizathu nezixazululo ezingase zibe khona zalesi simo.

Izikhangiso

Ukuqonda ukubuyiselwa kwe-IVA

Ukubuyiselwa kwe-IVA kuyindlela yentela eyenzelwe ukunciphisa umthwalo wezomnotho wemindeni enemali engenayo ephansi. Kuhlanganisa ukubuyisa iphesenti lentela ebizwa ngokuthi Impuesto al Valor Agregado (IVA) (intela yenani elengeziwe), ekhokhwa abathengi ngezimpahla nangezinsizakalo. Lolu hlelo luhlose ukuqinisekisa ukuthi imindeni esengozini enkulu ithola izinsiza ezengeziwe zokuhlangabezana nezidingo zayo eziyisisekelo.

Emazweni amaningi, le nqubomgomo isetshenziswa njengendlela yokwaba kabusha imali engenayo, inikeze usizo oluqondile emindenini eyidinga kakhulu. Naphezu kokubaluleka kwayo, ukuqaliswa nokwabiwa kwalezi zimali kungabhekana nezinselele ezinkulu.

Inkinga yabahlomuli abangakasitholi isibonelelo

Okunye okukhathaza kakhulu njengamanje yinani labahlomuli abangakasitholi isibonelelo esiphuthumayo. Lokhu kubangelwa yizinto eziningana, okuhlanganisa izinkinga zokuphatha, ukubambezeleka kokudluliswa kwezimali kanye nobunzima bokufinyelela kubantu abahlala ezindaweni ezikude noma ababandlululiwe.

Ukubambezeleka kokwabiwa kwesibonelelo akuthinti nje kuphela umnotho wemindeni, kodwa kuphinde kubangele ukungathembeki ekusebenzeni ngempumelelo kwezinqubomgomo zikahulumeni. Kubalulekile ukuthola izimbangela zalokhu kubambezeleka ukuze kusetshenziswe amasu aqinisekisa ukuthi izimali zifinyelela kubahlomuli ngesikhathi.

Izinto ezibangela ukubambezeleka

Kunezinto eziningi ezingabangela ukubambezeleka kokulethwa kwesibonelelo. Phakathi kwazo, ukuntuleka kwengqalasizinda yobuchwepheshe efanele yokucubungula nokwaba izinkokhelo ngendlela ephumelelayo kuyinkinga evame ukuphindeka. Izinhlelo eziningi zokukhokha zikahulumeni zisathembele ezinqubweni ezenziwa ngesandla, ezivame ukuba namaphutha nokubambezeleka.

Ngaphezu kwalokho, ukuntuleka kokuxhumana phakathi kwezinhlangano zikahulumeni ezihlukene ezibhekele ukuqaliswa kokubuyiselwa kwe-IVA kungadala ukudideka nokuphindaphindwa kwemizamo. Lokhu akubambezeli nje kuphela inqubo, kodwa kuphinde kwenyuse izindleko zokusebenza ezihambisana nayo.

Umthelela emindenini ehlomulayo

Umthelela wokubambezeleka kokuthola isibonelelo mkhulu. Emindenini eminingi, lezi zimali ziyingxenye ebalulekile yemali engenayo yanyanga zonke, futhi ukungazitholi kungaholela ekuntulekeni kokuvikeleka kokudla, ebunzimeni bokukhokhela izinsiza eziyisisekelo nasekwandeni kwezikweletu zomndeni.

Ngaphezu kwalokho, ukucindezeleka nokungaqiniseki okubangelwa ukulinda izinkokhelo kungaba nomthelela omubi empilweni yengqondo yabahlomuli. Kubalulekile ukuba iziphathimandla ziyiqaphele le mithelela futhi ziyilungise ukuze kugcinwe ukwethembana ezinhlelweni zosizo lwezenhlalakahle.

Amasu nezixazululo ezihlongozwayo

Kuhlongozwe amasu amaningana okubhekana nezinkinga ezihlobene nokubambezeleka kokulethwa kwesibonelelo. Elinye lawo elokwenza izinhlelo zokukhokha zibe zesimanje, kusetshenziswa ubuchwepheshe bedijithali obuvumela ukudluliswa kwezimali okusheshayo nokuphephile. Lokhu kuhlanganisa ukusebenzisa amapulatifomu eselula nezikhwama zemali zedijithali.

Elinye isu elokuthuthukisa ukusebenzisana phakathi kwezikhungo, kuqinisekiswe ukuthi bonke abathintekayo bayayiqonda ngokucacile indima nezibopho zabo. Lokhu kungafezwa ngokusungula amakomidi okuxhumanisa nangokusebenzisa izinhlelo eziqinile zokulandelela nokuhlola.

Indima yomphakathi nezinhlangano zomphakathi

Imiphakathi nezinhlangano zomphakathi zineqhaza elibalulekile ekwenzeni kube lula ukulethwa kwalezi zinzuzo. Zingasebenza njengabalamuli phakathi kukahulumeni nabahlomuli, zisize ukuthola imindeni engakayitholi imali futhi ziyisize iqonde izinqubo zohlelo lobuphathi.

Ngaphezu kwalokho, lezi zinhlangano zingaqhuba izifundo zokufundisa ngokuphathwa kwezimali, zisize imindeni ukuthi isebenzise kangcono izinsiza uma isizitholile. Ukusebenzisana kukahulumeni nomphakathi kubalulekile ukuze kuqinisekiswe impumelelo yezinhlelo zosizo ezifana nokubuyiselwa kwe-IVA.

Sengiphetha, ukubuyiselwa kwe-IVA kuyindlela ebalulekile yokweseka imindeni enemali engenayo ephansi. Nokho, ukubambezeleka kokulethwa kwesibonelelo esiphuthumayo kuyinselele enkulu. Ngokwenza izinhlelo zibe zesimanje, ngokuthuthukisa ukusebenzisana nangokubambisana nezinhlangano zomphakathi, kungenzeka ukunqoba lezi zingqinamba nokuqinisekisa ukuthi abahlomuli bathola usizo abaludingayo ngesikhathi.

Okuthunyelwe okufanayo