Art. 154 of the Code Tax kunye nezimvo. Igatya 1, Article. 154 of the Code Tax

Art. 154 of the Code Tax ichaza inkqubo ekusekeni isiseko serhafu kubonelelo ngeenkonzo, Intengiso yeempahla kunye nomsebenzi nemveliso. Ngokuqhelekileyo, ingqalelo eyodwa inikwa iindlela ezahlukeneyo nokubunjwa kwayo, leyo aya ezikhethiweyo asekuqaleni ngokuhambelana nemigaqo zentengiso. Khawuve ezinye iimpawu zobugcisa. 154 of the Code Tax kunye nezimvo.

Overview

In n. 1 tbsp. 154 of the Code Tax ubonelela ukuba isiseko serhafu ekuphumezeni iimveliso, isebenza okanye iinkonzo, ngaphandle kokuba kuvunyelwe ngenye indlela kwesi Siqendu, kumiselwa ngokohlobo ixabiso labo. Zibalwa ngokusekelwe amaxabiso abekwe ngokungqinelana ne Art. 105,3. Oku kuthatha ingqalelo irhafu Excise (ukuba udidi imveliso echaphazelekayo) yaye akukho rhafu ziya kongezelelwa.

ukufumana intlawulo

Xa usenza uluhlu lo Mhlawuli mali (kuquka i-advance) ukwenzela izinto elizayo (ngemisebenzi, ukunikezelwa kweenkonzo) database, ngokungqinelana kunye namalungiselelo kwisitanza. 1, Art. 154 of the Code Tax, libalwa ngokusekelwe le yentlawulo, kubandakanywa irhafu. Lo mgaqo kukho ukuxolelwa. Akukho akhawunti kuthathwa intlawulo, kwenxenye kuquka umbandela yamkeliswe delivery ezayo yeemveliso:

1. Not kuxhuzulwa irhafu.
2. Ubude bomjikelo wemveliso leyo ngaphezu kweenyanga ezintandathu kunye nokuzimisela isiseko ngexesha izibonelelo ukuthunyelwa / ukudluliselwa phantsi kwemiqathango yomhlathi 13 167 amanqaku kweKhowudi.
3. Irhafu kumyinge we 0% phantsi Art. 164 p. 1.

Base ngexesha ukuthunyelwa ukubala bafumana intlawulo (intlawulo advance), ngaphambili xa kubalwa, isifundo eso kumiselwe yimithetho esekwe kwisitanza. 1 indawo yokuqala ingqalelo eqhelekileyo.

P. 2 tbsp. 154 of the Code Tax

Ngexesha ukuphunyezwa unaniselwano (yorhwebo exchange) imicimbi, ngaphandle kwentlawulo, ukutshintshwa bobunini ukuyithenga okanye ngokusilela ukuzalisekisa izibophelelo, nto leyo lukhuselekile nge isibambiso, kwakunye neemveliso xa ngokuhlawula-uhlobo lesiseko libhalwa njengexabiso bezinto. It ebaliweyo amaxabiso esekwe imithetho efana naleyo emiselwe kwiSiqendu 105,3 ngaphandle ukufakwa irhafu nangokuxhomekeke nerhafu yezonwabisi (ukuba udidi imveliso echaphazelekayo). Kwimeko usebenzisa-mali elinikwe-mali karhulumente, okanye inzuzo, unelungelo kubathengi ngamnye, isiseko uzimisele ngohlobo kweendleko iimpahla wathengisa (iinkonzo ezibonelelwa, umsebenzi owenziwa). Oku kubalwa ngokususela amanani uqobo. Izixa-mali ukuba zibonelelwa kwi-mali ngokunxulumene nokusetyenziswa ixabiso karhulumente-elawulwa iqumrhu, okanye inzuzo, ekwabiweni iindidi ezithile zabasebenzisi, akaqhotyoshelwanga ingqalelo xa kumiselwa kwisiseko.

iintlawulo yenkuthazo

Le umthengisi inika umthengi kwi komsebenzi imali ngabaya kwiimeko ezithile yesivumelwano obonelelo, hayi ukunciphisa iindleko iimpahla ngenqanawa (ngaphandle, wenza imisebenzi kunye neenkonzo) ukulungiselela mali olufanelekileyo. Lo mthetho Iqinisekile p. 2.1 Art. 154 of the Code Tax. iintlawulo Inkuthazo zinokubakho, kubandakanywa, kuba nokufunyanwa umthamo ezithile iimpahla (imisebenzi / iinkonzo). Ngaphandle kulo mgaqo iimeko apho ekunciphiseni iindleko xa isixa iziqendu ebekwe kwi contract. Ngu n. 3 tbsp. 154 of the Code Tax, ekuphumezeni aseti eziphathekayo ukuba zinakanwa ngexabiso lawo ingqalelo ehlawulwa isiseko yerhafu kumiselwa mali umahluko phakathi ixabiso athengisa (ebekwe yimithetho yeSiqendu 105.3) kunye irhafu kunye neerhafu ekhaya (ukuba udidi imveliso echaphazelekayo) kunye item intsalela Ti emva revaluations.

Intengiso yeemveliso zolimo

Xa zisebenzisa iimveliso a / s kunye-iimveliso zathengwa wezolimo na ukuhlawula irhafu ngokungqinelana kunye namalungiselelo para. 4, Art. 154 of the Code Tax, isiseko luchazwa umahluko ixabiso lusekiwe ngendlela ezinzileyo iSigaba 105,3, kuthathelwa ingqalelo intlawulo kunyanzelekile ukuba lwabiwo-mali, kunye neethagethi nokufunyanwa Article ukufunda. Lo mgaqo usebenza transactions kunye neemveliso ziqukwe kuluhlu evunywe yi-Government. Ngaphandle nomhlathi 4 Art. 154 of the Code Tax ayimveliso excisable. Isiseko ekuphumezeni iinkonzo ukulungiselela ukuveliswa kwezinto ukusuka Subcontracting (material ekrwada) efakwe ngokohlobo iindleko yokurisayikilisha, inkqubo okanye ezinye iinguqu. Kulo mzekelo, oku akubandakanyi irhafu kunye nerhafu yezonwabisi abhalwe (kuba iqela imveliso echaphazelekayo). Lo mthetho umisela kumhlathi wesihlanu Art. 154 of the Code Tax. Xa ngokuthengisa imoto, zathengwa ngabanye, zazixakekile irhafu, ngokuba omiliselo oluqhubekayo, isiseko umiselwa umahluko ngohlobo ixabiso acatshulwa imigaqo yeSiqendu 105,3 nangokuxhomekeke iintlawulo ezinyanzelekileyo nebhajethi kunye neendleko nokufunyanwa kwezithuthi. Le nkqubo ibandakanya p. 5.1 Art. 154 of the Code Tax.

Okukodwa lwentengiselwano phambili

Xa nokuthengiswa kwempahla phantsi kwezivumelwano ezibandakanya unikezelo ekupheleni maxesha ezichazwe kuzo ngexabiso elithile, izixhobo zemali lakhe ingeniso kwimarike umbutho lo lwenziwa, isiseko uzimisele ngohlobo yeendleko zezi zibonelelo ebonelelwe kwisivumelwano. Ngelo xesha ke kufuneka ibe ngaphantsi kwe-mali lubalwe ngokungqinelana kunye namaxabiso, ebalwa ngokungqinelana nemigaqo yeSiqendu 105,3, esebenza ngomhla khalenda ehambelana ngexesha yokubala, ngaphandle ukuqukwa berhafu izinto zekhaya. Le nkqubo icwangcisa umhlathi 6 Article. 154 of the Code Tax. Kwakhona babezimisele ukuba intengiso Fin asethi ngxabano. izixhobo ngazo kuhlelwa kwiimarike kunye nokubonelela unikezelo yayo, isiseko umiselwe ukuba ixabiso apho ibimele ukuba ukuphumeza ngokwemiqathango ikamva deal, evunywe yi-Exchange. Olubalo lwenziwa kwi inombolo khalenda ehambelana ixesha elimiswe inqaku 167, ngaphandle ukuqukwa berhafu izinto zekhaya. Phezu intengiso asethi esibangela iinketho izivumelwano wasebenza kwimarike abamanyeneyo nokubonelela yokunikwa, isiseko ibalwa ngokohlobo ixabiso apho ukuphunyezwa kufuneka kwenziwe phantsi kwemiqathango amakamva deal. Ngelo xesha ke kufuneka ibe ngaphantsi kwe-mali ibalwa ngamaxabiso kumiselwe yimithetho yeSiqendu 105,3, asebenza ngomhla ukuba ingqamana mzuzu yokubala ka 167 eqhelekileyo, ngaphandle ukufakwa irhafu kunye ngokuxhomekeke nerhafu yezonwabisi.

imigomo

Xa ukuthengisa iimveliso e ezingarisay, ezo kubonelelwe irhafu mboleko, ezi zixa ezingaqukwanga kwi ledatha. Lo mgaqo usebenza iimeko xa ezisebhokisini likwalinani implementor ayibuyiswa. Kuxhomekeka iimpawu kwiintengiso, isiseko ixhomekeke kumagatya Amanqaku 155-162. In n. 10 st. 154 of the Code Tax sicacisa ukuba utshintsho kwicala yokwandisa iindleko (ngaphandle iintlawulo ezinyanzelekileyo lwabiwo-mali) ngeemveliso ngenqanawa, kuquka ngenxa yokwanda lwamaxabiso (ixabiso) okanye umqulu (ubuninzi) impahla, amalungelo empahla, yamkelwa kwi-akhawunti Mhlawuli kwi isiseko ukubalwa thuba , nto leyo amaxwebhu ukukhonza njengesiseko lokukhupha ngamahlakani invoyisi okulungisa phantsi umba 172 inqaku yeshumi ngokusesikweni.

Explained

In Art. 154 of the Code Tax iseka imithetho jikelele apho ubalo yenziweyo isiseko serhafu kumiliselo lweenkonzo, iimveliso, imisebenzi. Ukungqinelana imithetho yokuqala umhlathi, oko libhalwa njengexabiso bezinto, ibalwa amaxabiso elisekwe imigaqo yeSiqendu 105,3. Kuba ukuqonda ngcono inkqubo kuqala kufuneka zithetha Article. 40 kweKhowudi. Ukuba ngaphakathi kwinkqubo yommiselo yoluntu-mthetho lwemisebenzi orhwebo imithetho nokuzimisela ngexabiso kusebenza umgaqo inkululeko ngokwemiqathango yesivumelwano, lo mthetho inika uluhlu ethile ezifunekayo kufuneka athobele le. Njengoko njengenqobo engundoqo ngokuthanda elilinganayo yenjongosenzi isivumelwano ngexabiso nemakethe. Ngokutsho isiqendu sokuqala yeSiqendu 40, ngaphandle kokuba ezisungulwe ngenye kwi-Code weRhafu ngeenjongo irhafu, isixa elikhankanywe amaqela ku yingisela. De kube kunikwa ubungqina bokuchasana, kukholelwa ukuba ixabiso elivumelana ixabiso lemarike. Phantsi yokugqibela, ngokungqinelana ne Art. 40 (4), wamkela udibaniso akhiwa impefumlelwano kwakunye nokufunwa nokuthengiswa kwemveliso ezifanayo okanye ezifana phantsi kweemeko ezifanayo kwezoqoqosho.

exchange yezimbiwa

Kwiintengiselwano yale hlobo oko kutshiwo kumhlathi wesibini ka Art. 154 of the Code Tax. Imiqathango iintengiselwano unaniselwano kucacisiwe kwiSiqendu 567 kweKhowudi Civil. In n. 1 yalo mgangatho ikhankanya ukuba, ngokungqinelana ne exchange contract, abathathi sizithumelayo omnye izinto ezifunyenweyo atshabhise. In Art. 567 Kwakhona bafumanisa ukuba isivumelwano, awuyomiqathango elawula intengiso, ukuba ngaba iyaphikisana kakuhle eli intengiselwano kunye neemfuno Sec. 31 Code Civil. Ukongeza, nxaxheba ngamnye uthathwa ukuba umthengisi into, athe unyanzelekile ukuba ukuthumela, kwaye umamkeli lemveliso ngexesha elifanayo ukuba ukwamkela kutshintshiselwano.

ngozalisekiso olukhululekileyo

Ngokutsho Inqaku 39 le-Code Tax, kunye iintengiselwano kwempahla, iinkonzo, umsebenzi kuquka ukutshintshwa amalungelo obunini ngokwemiba yorhwebo. Noko ke, Kumhlathi wokuqala kwalo mthetho, igatya ekhoyo. Ngokungqinelana noku, ukutshintshwa bobunini gratis zibonwa ukuphunyezwa kuphela kwiimeko ezimiselwe ngumthetho. Njengoko omnye imithetho ezizodwa elawula kwimeko enjalo, Inqaku 146 uthetha. Xa ntsongo yokuqala p. 1 norm esekwe ukuba ukudluliselwa kobunini simahla ithathwa ukuba ukuphunyezwa. Ngokutsho imithetho iKhowudi Civil, imisebenzi yalo hlobo kufuneka kwenziwe ngaphandle kokuba isivumelwano umnikelo.

Ukuzaliseka izibambiso

imithetho jikelele ekuphunyezweni anganiphatha kulo mzekelo kubonelelwe kwiSiqendu 334 Code Civil. Ngokutsho liyana, otyalwayo isibopho olubekwe yi isibambiso, uya kuba nelungelo kwi engagqibekanga wawo unetyala lokuba afumane ulwaneliseko ixabiso into edluliselwe. Kwangaxeshanye, lo msebenzi osemqoka banenxaxheba ngokubhekiselele nabanye abadlali, ukuba benze amabango kulo mntu, kodwa kufuneka ibe emva kokukhululwa kubonelelwe kuMgaqo-mthetho. Ngokutsho inqaku 336 (isitanza. 1) le-Code Civil, njengesibambiso kusenokuba nayiphi na ipropati. Kuye, phakathi kwezinye izinto, kuquka amalungelo empahla. Ngaphandle zizinto eziphathekayo ndiyayithabatha ejikeleza, iimfuno ezinxulumene ungubani otyalwayo (isondlo, imbuyekezo umonakalo kwimpilo njalo njalo.), Njengokuba kwakunye namanye amalungelo, umsebenzi nto leyo norms kuvumelekile. Njengoko mortgagor abanokusebenza ngqo kulowo unetyala okanye iqumrhu yomntu wesithathu. Kulo mzekelo, ukuze zombini ubunini kunye nolawulo lwezoqoqosho. Ngokutsho amalungiselelo Art. 8 (umhlathi 2) woMthetho Federal "Kwi-Accounting", sabhambathisa aseti eziphathekayo phambi kokuba izohlwayo unyango kubo uhlawule yezibophelelo kufuneka ziboniswe kwi balance sheet le pledgee le.

umthamo ukuqinisekisa

Ngako oko kuthethwa kweli nqaku. 337 of the Code Civil. Ngokutsho kuyinto eqhelekileyo, ngaphandle kokuba ngenye indlela esekwe mvumelwano, esi siqinisekiso ezinikwa imfuneko kangangokuba kwakukho mzuzu ulwaneliseko. Kuyo, ingakumbi, ziquka: isohlwayo, inzala, imbuyekezo ilahleko ekungenwe ngenxa ukubambezeleka, kwakunye neendleko intaba izinto nokuqulethileyo kunye neendleko ngokoqobo ukuqokelela. Ngaloo ndlela, lo mhlaba ukuhlawula zonke izibophelelo kunye iindleko ezongezelelweyo otyalwayo. A leyo eqinisekisa ipropati lungenakunxityelelaniswa ukuba bekufunwa le ukuyithenga. Oku kungenxa yokuba ixabiso aseti eziphathekayo jikelele akufani kubungakanani xexo. Oku kulandela kule ukuhamiswa impahla eganelwe obunini umnini ithatha ubukho ezinye isiphumo zemali. Oku kubonakala njengoko umahluko phakathi ubuso ixabiso ityala seyibuyisiwe ngokusebenzisa nokuthengiswa kwempahla kunye neendleko lentengo okanye ixabiso iindleko ngaphandle ubutyebi irhafu. VAT, nto leyo kuxhomekeke ukugxothwa umsebenzi, oko ke kusehlisa ngenxa yokuthengiswa izibambiso, ethe yabonakalisa mfani-mali kwi MF. -91.

into ebaluleke

Xa nqaku 339 of the Code Civil umisela imfuneko yokuba isivumelwano ngesibambiso kufuneka ukhankanye umxholo kwesivumelwano kunye novavanyo lwayo, kakuhle, kwikota kunye nobungakanani imbopheleleko yabo, nto leyo inikwa impahla kwiCEMIS. Ukongeza, uxwebhu kufuneka ibandakanye ulwazi malunga mbandela, nto leyo ke umnini-propati. Isivumelwano isibambiso Kukuwe ngembalelwano.