Ukuncitshiswa okuqhelekileyo kwerhafu yengeniso yomntu kubantwana

Ingeniso yerhafu yomntu okanye, ngokufutshane, irhafu yengeniso yomntu yipesenti eqokelelwa kumvuzo womqeshwa ngokubhekiselele kummandla. Kubonakala ngathi ipesenteji yokugcina igcinwe. Nangona kunjalo, kukho inani labantu abangayifumana i-tax deduction okuthiwa yerhafu. Inikwe umqeshwa ngamnye kunye nabantwana bakhe abangaphantsi. Kufuneka kuphawulwe ukuba bobabini abantwana babo kunye nabantwana abamkelweyo baqwalaselwa. Kakade ke, xa kunika ipakethe yamaxwebhu.

Yiyiphi intsingiselo yaloo nciphiso? Iinkonzo zomsebenzi

Ukuncitshiswa kwentlawulo kuyilungelo kwabanye abantu. Okokuthi, umqeshwa owanikeze onke amaxwebhu afanelekileyo angasebenzisa ilungelo lokufumana ukuncitshiswa okuqhelekileyo kwerhafu yengeniso.

Umgcini-akhawunti uyena yonke idatha kwinkqubo "I-1C: Imirhumo kunye nolawulo lwabasebenzi", emva koko umqeshwa ahlawule irhafu encinane. Oku kufezekiswe ngenxa yokuba isiseko sokuhlawulwa kwentlawulo sixhomekeke ekuncitshweni kwenyanga nganye kwisixa esithile sokutsalwa. Okokuthi, inxalenye yengeniso ayihlawulwanga, kwaye umqeshwa ufumana isixa esithile "ezandleni zakhe," kwaye akayi kunika ibhajethi.

Kwimizekelo yamatyala, kwaqatshelwa kwakhona ukuba ukutsalwa kungabakho inani elibuyiselwe kummi emva kokuphela kwerhafu. Ukwenza oku, kufuneka uhambise amaxwebhu kwi-tax inspection, ugcwalise isimemezelo. Konke oku kungenziwa ngoku kwiwebhusayithi esemthethweni ngaphandle kokushiya ekhaya.

Iintlobo zemihlali. Kuphi ukufumana?

Okwangoku, unokuqwalasela inani lokuncitshiswa kweerhafu. Ezi ziquka:

• Ukuncitshiswa okuqhelekileyo. Ngokwesiko, olu hlobo lokuncitshiswa lunokufumaneka ngokuthe ngqo kumqeshi, kumnika ipakethe yamaxwebhu.
• LweNtlalo. Ezi ziquka ukufumana i-13 ekhulwini yemali ehlawulwa unyango okanye uqeqesho.
• Ukuncitshiswa kwemihlaba. Ngalolu khetho, ummi ngokwakhe ngokwakhe ukhetha apho ngqo ukufumana le ncitshiswa. Unokufaka isicelo kwerhafu yenkonzo yesaziso. Eli xwebhu likuvumela ukuba unciphise isiseko somrhumo womqeshi. Kwakhona kunokwenzeka ukufumana imali yokubanjiswa ekupheleni kwerhafu, njengoko kumhlathi ongaphambili.

Iintlobo zemivuzo echanekileyo: eyaneleyo wonke umntu

Ukuncitshiswa okuqhelekileyo kulawulwa yiSiqendu 218 soMthetho weRhafu. Ibeka ukuba yeyiphi iindidi zabantu ngabanye abangasebenzisa ukuchithwa okuqhelekileyo kwerhafu yengeniso yonyango, kunye nokuba yiyiphi imali enikwa yona. Kwakhona, eli nqaku lichaza iintlobo zamaxwebhu afunekayo anikezelwe kumqeshi.

Kukho iintlobo ezimbini eziphambili zokuncitshiswa okuqhelekileyo kwerhafu yengeniso:

• Umntu.
• Kubantwana.

Ngamnye wabo unenani leempawu zalo, ukuqala kumntu onelungelo lokusebenzisa ukutsalwa, ukuphela kwamaxwebhu afanelekileyo. Ukuncitshiswa komntu ngamnye kunikezelwa ikakhulu kubathathi-nxaxheba kwiintlanzi ezinesiqinisekiso esifanelekileyo, kunye nabakhubazekileyo bamaqela okuqala neyesibini. Isixa sokuncitshiswa singahluka ukusuka kuma-ruble ama-500 ukuya kumawaka amathathu.

Ngubani onokufumana ukuxothwa kwabantwana

Ukuncitshiswa okusemgangathweni kwerhafu yengeniso yabantwana kubakho kwiintlobo ezininzi zabantu:

• Unabantwana abangaphantsi kweminyaka eyi-18.
• Abo banabantwana ababhalise kumaziko aphakamileyo aphakamileyo okanye aphakamileyo. Nangona kunjalo, iifom yexesha elizeleyo lemfundo ithathwa ingqalelo, ngaphandle kokuba abantwana baneminyaka engama-24 ubudala.
• Abagcini, abazali abavayo kunye nabagcini. Kule meko, abantwana nabo akufanele bafikelele kubantu abadala, okanye bafundiswe kwiziko lemfundo ephakamileyo okanye bafumane imfundo yesibini.

Kufanelekile ukuphawula ukuba ukuba umntwana sele sele sele eneminyaka elishumi elinesibhozo ubudala, oko kukuthi, uye wafikelela kumntu omdala, ngoko umzali wakhe unelungelo lokurhoxisa irhafu kude kube sekupheleni konyaka wekhalenda, ngaphandle kokunika ulwazi olongezelelweyo okanye amanye amaxwebhu. Okokuthi, ukuba umntwana uneminyaka elishumi elinesibhozo ubudala ngoJanuwari, umzali wakhe okanye umgcini wakhe unelungelo lokuncitshiswa ngokuqhelekileyo kwerhafu yerhafu yomntu kuze kube nguDisemba kubandakanya.

Kuyafaneleka ukuba uqaphele ukuba umzali omnye angenalo ukukrazula. Emva koko omnye unelungelo lokusebenzisa ukunciphisa kabini.

Izibalo zerhafu. Imizuzu

Ukususela ngo-2012, inani lokuncitshiswa liye latshintsha. Umntu ngamnye, lowo ummi ngamnye owamkelayo, wachithwa, nangona kunjalo, inani lemali yokunciphisa ngokwemigangatho yabantwana landa. Kulo nyaka u-2017, ixabiso lalingalolu hlobo lulandelayo:

• I-ruble 1 400 yomntwana wokuqala nowesibili.
• Ama-ruble ayizinkulungwane ezintathu kumntwana wesithathu, kunye nomntwana ngamnye olandelayo.
• IiRable eziliwaka ezithandathu kubazali abavayo okanye abagcini bomntwana okhubazekile.
• Ama-ruble alishumi elinambini kubazali bomntwana okhubazekileyo.

Ukuba umntwana ukhuliswe ngumama ongatshatanga okanye uyise ongatshatanga, okanye umhlolokazi okanye umhlolokazi ongatshatanga, inani lemali lokuncitshiswa liphindwe kabini. Kufuneka kuqatshelwe ukuba ukuba ngabazali bomntwana bahlukanisile, oku akuthethi ukuba umzali womntwana unelungelo lokuncitshiswa kabini njengomzali omnye.

Iikhowudi zokuncitshiswa okuqhelekileyo kwerhafu yengeniso yomntu

Ukuncitshiswa komgangatho ngamnye kunakho ikhowudi. Kuboniswa kwiinkqubo zokubhala kwaye kubhaliswe kwizatifikethi ngendlela ye-2-NDFL. Ngoko ke, abasebenzi, kunye nomqeshi, abayi kuba nzima ukungazi ukuba yintoni inqununu yinto eyabelwe ngayo idijithali.

Ukususela ekupheleni kuka-2016, iikhowudi zokutsalwa ziye zatshintshwa. Oku kwakuyimfuneko ngenxa yokuba inani lemali yokuxothwa kwabagadi kunye nabazali bomntwana okhubazekileyo bahluke. Ngoko ke, inxalenye yemali ehluthwayo, umzekelo, kumntwana wesibetho okanye kumntwana owamkelweyo, wahlukana ngamakhowudi.

Kwimeko ekhankanywe ngasentla, iikhowudi ezili-126 kunye ne-130, ngokulandelana, ziya kubelwa. Umntwana wesibini, owomthonyama kunye nowamkelwayo, ukuxothwa kusetyenziswa ngeikhowudi 127 no-131. Umntwana wesithathu nowalandelayo, iikhowudi ezili-128 zomthonyama kunye ne-132 kumntwana owamkelweyo ziyasetyenziswa.

Ngokubhekiselele kubantwana abakhubazekileyo, ukuncitshiswa kweerhafu eziqhelekileyo zerhafu yerhafu yonyango, eziye zatshintshile ikhowudi, zichazwe ngale ndlela:

• 129 - ukunqunyulwa kunikwa umzali;
• 133 - ukunqunyulwa komgcini kunikwe.

Isitifiketi se-2-NDFL, ukutsalwa okuqhelekileyo kuchazwa ngamakhowudi. Isixa sabo singabonwa phantsi kwesatifiketi, ngaphantsi kwetafile kunye nomvuzo womqeshwa, kodwa ukufikelela kwisixa sohla lweerhafu.

Amaphepha kufuneka anikwe umqeshi

Ukufumana ukuncitshiswa kweerhafu eziqhelekileyo, umqeshwa kufuneka alethe amaxwebhu kumqeshi. Iphakheji yamaxwebhu ahlukahluka kancinci kwiindidi ezahlukeneyo zabantu.

Xa umzali engekho kuphela, kuyimfuneko:

• Isitatimende somntu siqu somqeshwa. Izaliswe nayiphi na ifomu okanye ifom yekampani.
• Isatifikethi sokuzalwa, ikopi yomntwana ngamnye. Kwimeko apho umntwana osemdala engasisebenzisi ukuncitshiswa ngenxa yobudala, kusengokucetyiswa ukuba anikezele ngamaphepha. Inyaniso kukuba inani lokutsalwa komntwana wesithathu liphezulu kunelokuqala neyesibini. Ngoko ke, ngokubonelela ngemibhalo yokuqala, umqeshwa uqinisekisa ilungelo lakhe lokufumana ukunyuswa okunyukayo. Eli nyathelo ebusweni babantwana abathathu okanye ngaphezulu.
• Isatifikethi seyunivesithi ukuba umntwana uneminyaka eyi-18 ubudala.
• Uncedo kwifom ye-2-NDFL, ekufuneka ithathwe kwindawo yangaphambili yomsebenzi, ukuba umntu usebenze konyaka wekhalenda ukusuka komnye umqeshi. Ukuba ngaba ngabaqeshi abaningana kunyaka okhoyo, kubalulekile ukuzisa iingxelo kuzo zonke zazo.

Ukuba umqeshwa ufuna ukufumana inqununu njengomzali omnye, kufuneka ungeze ngokungezelelweyo:

• Isatifikethi phantsi kwefom 25 - oomama abangatshatanga.
• Isatifikethi sokufa somnye umzali ngabahlolokazi.
• Ikopi yepaspoti kunye nephepha "isimo somtshato". Oku kwenziwa ukuze kuqinisekiswe ukuba umzali akasatshatanga. Kwimeko echaseneyo, ulahlekelwa ilungelo lokuncitshiswa. Ikopi inikezwa ubuncinane kanye ngonyaka.

Umqeshwa onomntwana onesifo sokukhubazeka naye unika isitifiketi esifanelekileyo. Abagcini be-Guardians, i-trustees kunye nabazali abamkeleyo bancedisa ipakethe kunye nexwebhu elifanelekileyo kumagunya okugcina.

Kuthekani ukuba ukutsalwa okuqhelekileyo akuzange kufumaneke?

Kukho imeko xa umqeshwa engayifumananga ukuchithwa okuqhelekileyo kumqeshi. Ngokomzekelo, akazange anikeze nawuphi na umqulu ngexesha. Oku akuthethi ukuba ulahlekelwa yithuba lokufumana imali yentlawulo engaphezulu.

Ukuze ufumane inqununu, kufuneka afake isicelo kumphathi weerhafu kwindawo yakhe yokuhlala. Sidinga ukubonelela iiphakethi zamaphepha, eziquka isatifiketi kwifomu 2-NDFL kumqeshi, kunye ne-3-NDFL. Ukuncitshiswa okuqhelekileyo komntwana, ukuba akukwamkelwanga ngokwenene, kuya kubuyiselwa.

Ukuzalisa ukubuyiswa kwentlawulo kunceda inkqubo ekhethekileyo, enokukhutshwa kwisayithi esemthethweni yokuhlolwa kwentela. Ukusebenza kuyo akubandakanyi ukuphunyezwa kwezenzo ezinzima, kodwa kuphakama imibuzo.

Ngokukodwa, ukutsalwa okusemgangathweni kwi-3-NDFL (ukubizwa ngokubhengezwa kwentela) kuluhlu oluhlukeneyo. Nantsi kuyimfuneko ukubonisa ukuba yiyiphi inqununu eyanikezelwayo, leyo nayiphi na isizathu ayifumanekanga. Kuyafaneleka ukukhankanya inani labantwana, nokuba ngaba kukho utshintsho kumanani abo kunyaka. Emva kokuzalisa kunye nokubonelela unokufumana ukuncitshiswa kweerhafu eziqhelekileyo. I-3-NDFL kule meko ifakwe isatifiketi evela kumqeshi, ipasipoti, izatifikethi zokuzalwa zabantwana, kunye neziqinisekiso eza kufuneka zinikezelwe kumqeshi.

Ukubala ngokuzimeleyo kweerhafu. Ukuhlola i-akhawunti

Umqeshwa ngamnye unokuzimela ngokuzimeleyo inani leerhafu ekufuneka ahlawule kwibhajethi. Kule nto ufuna:

• Thatha inani lemvuzo wakho.
• Thatha ihlomelo kulo.
• Yandisa inani eliphumayo ngama-13 ekhulwini okanye nge-0.13.

Ukuba umqeshwa ufumana umvuzo wama-ruble angama-20 000 kwaye unabantwana abathathu, kufuneka ahlawule:

(20,000 - 1,400 - 1,400 - 3,000) * 13% = i-ruble 1,846.

Kubalulekile ukuba uqaphele ukuba ukuba umqeshwa unomntwana omnye, ngoko unokufumana ukwanda kwenyanga yeruble eyi-182. Yiyo le mali eyanciphisa irhafu yayo emva kokufaka ukuncitshiswa kumntwana.