Ukuxolelwa kwematyala kunye nemiphumo yerhafu

Esinye sezizathu zokupheliswa kweimbopheleleko zesikontrakthi phakathi kwamashishini omthetho kunye nabantu ngabanye kunokuxolelwa ityala eliye lavela. Eli thuba alisoloko lisetyenziswe kwimisebenzi yezoqoqosho, kuba uhlobo lomthengiso luphakamisa imibuzo enxulumene nokuthotyelwa kwezenzo kunye nokubhala. Xa sibhekene nesisombululo sezo zentengiselwano zezoqoqosho, ngaba iingcali zinenkinga ekubaleni nasekuhlawuleleni iintlawulo zerhafu eziyimfuneko.

Ngoko ke ukuxolelwa kwetyala kwaye kunokwenzeka kangakanani ukuyiqwalasela le meko ngendlela echanekileyo ngokuhambelana nomthetho osisiseko?

Xa kukho isidingo sokuxolela amatyala

Umsebenzi wokuphelisa izibophelelo zetyala kukukhanselwa komsebenzi wemboleki kumbolekisi. Izenzo ezinjalo ziyakwenzeka kuphela xa zingaphula amalungelo abohlukeneyo.

Ngokuqhelekileyo, ukuxolelwa kwetyala phakathi kwamashishini angomthetho kuthiwa ukuthengiswa kwemali kwi-non-refundable basis. Njengoko umzekelo, umntu unokuthetha ngeso sixhobo soqoqosho njengezaphulelo ezithengwa ngumthengi ukuzaliseka kweemeko ezithile.

Xa uqwalasela umba wokuxolelwa kwetyala, kuyimfuneko ukuhlukanisa igama elithi "ukudluliselwa ngokukhawuleza", ekubeni ezi zinto zihluke ngokupheleleyo. Kwimeko yokudluliselwa kwemali okanye impahla, umthengi unciphisa kakhulu ukubala okuhambelana nokurhafiswa kweenzuzo kunye nokunciphisa ilahleko ezivela kwi-VAT.

Ukuxolelwa kweeMfanelo zeMatyala kwiimeko ezintle

Ukuvalwa ngokukodwa kwetyala kunokuqwalaselwa ukuba imeko xa umbolekisi engafuneki kumntu onetyala imali yempahla okanye ipropathi ekufuneka inikwe ukubuyisela amatyala. Kubalulekile ukuba uqaphele ukuba ngokwemiqathango ye-Code Civil, iinkampani zorhwebo azikwazi ukugqiba izivumelwano zesipho kwisixa sama-ruble angama-500. Kule nkalo, ukwenzela ukuba ukuthengiselana kusebenze ngokusemthethweni, ukuxolelwa kwetyala lokukhululeka kwetyala ngumbutho wezomthetho akufanele kuphule umda, okanye umbolekisi kufuneka abe ngumntu, umzekelo, umsekeli. Kwakhona, ezo zintengiselwano ziyakwenzeka kunye nemibutho engekho inzuzo.

Umatyala, ofumana iimeko zokuxolelwa ngokukhululekile, uhlanganiswe ngokupheleleyo ekubunjweni kwengeniso engasebenzi. Kwaye iindleko zokufakelwa okunjalo ziqikelelwa ngamanqaku eemarike kwaye zilawulwa yiCandelo lama-40 yeMigaqo yeRhafu. Ukuba ingeniso ifunyenwe malunga nokuthengwa kwempahla echanekileyo, ngoko akufanele ibe ngaphantsi kwexabiso elisele, elibhaliswe kwi-akhawunti yomthengisi. Kwakhona, inani elincinane letyala alikwazi ukuphakama ngaphezu kwexabiso leendleko eziye zenziwa malunga nokuveliswa kwempahla.

Kwimeko apho ityala alikho phantsi kwerhafu yengeniso

Ukuxolelwa ngokukhululekileyo kwetyala akunako ukuhlawulwa kwerhafu xa kwenzeka ukuba izinto eziphathekayo okanye iimali ezifunyenweyo zifunyenwe kumsunguli weenkampani kunye nokuthatha inxaxheba kwi-50% okanye kwiqumrhu elinesabelo esifanayo. Inzuzo enjalo ingasetyenziselwa ukuba ipropati ayithunyelwanga kumaqela emithathu kunyaka.

Amagunya eerhafu ayamangalisa malunga nalo lungelo, ekubeni bakholelwa ukuba ukuxolelwa kwetyala ngumsunguli ukutshintshwa kwepropathi elungileyo, kungekhona kwintengo yempahla. Kwabo bakulungele ukukhusela umbono wabo enkundleni, kuyacetyiswa ukuba basebenzise inxaxheba kwisigwebo somthetho esiye saqulunqwa kwiimeko ezifanayo.

Ukuxolelwa ngamatyala kunye nokubuyiselwa

Makhe siqwalasele imeko enjalo xa umthengi ekulungele ukuxolela amatyala ngokutshintshela iimbopheleleko ezithile kumboleki. Izenzo ezinjalo azikwazi ukubizwa ngokuba nokuxolelwa ngokukhululekile. Kwi-accounting, i-akhawunti ehlawulwayo ebhalwa phantsi malunga nokuphela kwexesha lokunciphisa ibonakaliswa kwindlela yokwenza imali engenayo ukusebenza.

Xa inxalenye yengeniso iqulunqwe ngenxa yetyala elithethelelweyo, isiseko sohlawulekayo sinyuka , ngoko kubaluleke kakhulu ukuba kwenziwe uvavanyo olufanelekileyo lwetyala ukwenzela ukuba imali efunyenweyo ingabangeli ukugxeka kumhloli werhafu. Kuya kuba yinto echanekileyo ukuzisa ngqo inani lematyala umboleki-mali athethelele kwinxalenye yengeniso. Ngenxa yokusebenza okunjalo, umthengi unelungelo lokuqwalasela kwakhona i-VAT yenkxaso kwiindleko zakhe.

Ukwenza isivumelwano sokuxolelwa kwetyala, kuyimfuneko ukucacisa kulo mqulu zonke iimeko apho umthengisi exolela ityala kumthengi. Kule meko kunokwenzeka ukuba kufake inani elithethelelwe kwimali engenayo. Zonke izenzo ze-akhawunti-mali zilawulwa yiSiqendu 250 seKhowudi yeRhafu yeRussian Federation ngumhlathi 18.

Ukubuyisela i-VAT kwixoxwa lokuxolelwa

Okwangoku, umthetho ubeka ilungelo lokurhola i-VAT kwimpahla ethengiweyo nangona ingahlawulwa. Ukuqwalasela imeko malunga nokuxolelwa kwetyala, unokujamelana nombuzo wendlela yokuqhubeka kwimeko enjalo nge-VAT.

Ngakolunye uhlangothi, kwimeko enjalo, yonke imimiselo yokwamkela ukuxothwa ifumaneka. Umthengisi wakhupha i-invoyisi, kwaye iimpahla ezifunyenweyo zisetyenziswe kwimisebenzi yezoqoqosho phantsi kwe-VAT. Ngoko ke, abaninzi abanemibuzo ngokuncitshiswa. Ngaloo nto, umthengisi wenza kwakhona iinkqubo ezifunekayo zokubala i-VAT yokuhlawula ibhajethi ukusuka kwinxalenye yentengiso apho ixolelwe khona ityala. Ngenxa yoko, kwakungekho ntlawulo engaphantsi kwebhajethi yelizwe.

Nangona kunjalo, abasemagunyeni abalawulayo bacinga ngokungafaniyo. Imirhumo, njengangaphambili, ikholelwa ukuba umthengi ongenakho ukuhlawula impahla, akanelungelo lokuncitshiswa. Bhekisela kumthetho, othi ukutsalwa kwe-VAT kunokwenzeka kuphela ukuba iindleko zangempela zenziwa. Kwaye ekubeni izibophelelo zesikontraki ziye zachithwa, ayikho na iindleko kuzo. Ngenxa yoko, ukuncitshiswa kwexabiso lentlawulo eyongezelelweyo ayinakwenzeka.

Ngenxa yokuba imeko yinto engalunganga, inkampani nganye yenza isigqibo esisekelwe kwimiba yayo yemithetho.

Ngaba i-bhanki ingaxolela ityala le mboleko

Ukuxolelwa kweimbopheleleko zesikontraki ezinxulumene nokufumana imali mboleko, ihlala iqhubeka kwinqanaba lebhanki. Ukuba umbolekisi uzimisele ukuxolela unilaterally umboleki, ngoko uthunyelwa isaziso esisemthethweni sale njongo. Olu xwebhu lwanele ukuqinisekisa ukuba umboleki uzibhokoxa ekubolekweni kwimbopheleleko yokuhlawula mboleko, kodwa kwimeko yokuba yena ngokwakhe akayiqondi. Ukuba eso sigqibo sithathwe ngokuvunyelwana ngokusemthethweni, amaqela agqiba isivumelwano sokuxolelwa kwetyala, elichaza imiqathango yokuhlawulelwa okanye ukukhululeka kwesi sigqibo. Emva kokupheliswa kweimbopheleleko kwixyala eliphambili, imfuneko yokuhlawula umdla nayo iyalala.

Xa umntu onetyala ehlawulelwa inkokhelo yemboleko yemboleko, loo nkqubo inikwe isimo seso sipho.

Ngubani onokuthembela ekuxolelweni kweemboleko zemboleko?

Ngokuqhelekileyo ukuxolelwa kwetyala lomboleko kuqaliswe yibhanki ngokwayo, kwaye kungekhona kwisicelo somntu ngamnye.

Iziko lemali-mboleko linokulixolela ngokukhawuleza ityala lemali elincinci ngenxa yokuba iindleko ezichithwa ekubuyiseni ityala eliyintloko ziya kuba ziphezulu kunexabiso lemboleko. Ngokuqhelekileyo, amabhanki amancinci anika abaqokeleli beebhanki, kodwa akusoloko loo ndlela ibonwa njengenzuzo kwiziko lemboleko. Iibhanki ezininzi azisebenzi nje kunye nee-arhente zokuqokelela, kwaye amasebe okuqokelela amatyala afuna ityala elikhulu.

Ukuphelelwa yisikhathi kwemimiselo yemingcele yomboleko

Esinye isizathu sokuba ibhanki inokuxolela ityala kumntu obolekisiweyo kukuphela kommiselo wemida. Ukuba iminyaka emithathu idlulileyo ukususela ngomhla wokuhlawula okulandelayo, amabango eziko lesikweletu aqwalaselwa ukuba likhanselwe. Kanye kunye netyala eliphambili, akukho mfuneko yokuhlawula umdla kunye nezohlwayo. I-guarantor nayo ikhululekile kwiimbopheleleko zokuzalisekisa uxanduva.

Iimeko ezikhethekileyo ezibangelwa ukucinywa kwetyala

Kwi-Code Civil, kukho imeko ekhethekileyo, ngenxa yokokuba amatyala ebolekwe mboleko avaliwe. Iimeko ezinjalo zibandakanya ukufa komthengi, ukunyamalala komntu onetyala, ukungabikho kwezibophelelo zekhontrakthi zokuqhubeka kwetyala ngendlela yelifa.

Isivumelwano sokuxolelwa kwetyala singaba neemeko ezahlukeneyo zokupheliswa kwemisebenzi. Ngokomzekelo, umboleki uzimisele ukubuyisela imali yesiqendu ngokutshintshiselwa ukuxolelwa kumdla kunye nokulahlekelwa. Iskimu esinjalo sinenzuzo ebhankini, kuba ifumana ubuninzi bemali, eyona nto ibaluleke kakhulu xa kuthelekiswa nomdla owanamanani.

Indlela yokufaka isicelo sokuxolelwa kwetyala, isivumelwano sesampula

Ukuze ungalindelanga ukuphela kommiselo wemingcele yamatyala amabi, kukho umqulu osemthethweni, apho isivumelwano sokupheliswa kwamatyala amatyala senziwa. Ngesiseko sesitokethi esisayinwe, ityala elixolelwe lingabhalwa kwiindleko, kwaye ngaloo ndlela lugcine kwiirhafu. Ngendlela yokhetho oluthile, umboleki angavumelana ngokubuyisela inxalenye yemali ngokutshintshiselwa ukubhala inani elithile letyala.

Naliphi na imimiselo yesivumelwano, loo maxwebhu kufuneka agcwaliswe ngokuhambelana neemfuno zamagunya erhafu. Ukuze uphephe ixesha elibi kumaziko olawulo, isivumelwano sokuvala ityala kufuneka sihlawulwe. Uxwebhu kufuneka luqulethe ulwazi oluyisiseko malunga namatyala, isizathu sokungabuyiselwa kwexabiso lemali, inani lemfuno kunye nezohlwayo.

Kwimeko yokubuyiselwa kweengxowa-mali, okona lukhethwa kakhulu kwinkohlakalo yombono, kuyimfuneko ukubonisa inani elichanekileyo lexanduva elitsha kunye nemigaqo yokuhlawulwa kwayo.

Ukuba ngaba amaqela enza isigqibo malunga nokuxolelwa ngokukhululekile kwetyala, isizathu sokuba isivumelwano esinjalo kufuneka sichazwe kumhloli werhafu. Kule nto, kucetyiswa ukuba ukuxolelwa kwetyala kulungiswe ngokufanelekileyo. Imiphumo yerhafu enokubangelwa ukungathobeli imimiselo inokuchaphazela kakhulu imali yomboleki.

Ukuxolelwa ngokukodwa okanye okupheleleyo kwetyala kumntu

Into enjalo, njengokuxolela ityala kumqeshwa okanye omnye umntu, kudla rhoqo. Umbutho uphatha le nkqubo ngokusekelwe kwiNkcukacha yoLuntu. Ukuba inkampani ivala ityala kumqeshwa wayo, ngoko ke unayo ingeniso ephantsi kwentela yengeniso. Umthetho usungula ukuxolelwa okungahlawulwa irhafu malunga nokunikela izipho kunye nokubonelela ngoncedo. Ukuxolelwa ngokukhululekileyo kwetyala kunokufumana isipho sesipho, ngoko ke inani lemali engenayo engadlulanga ii-ruble ezingama-4000 alikho phantsi kwerhafu yengeniso.

Umsebenzi onokuphikisana ngokubala iimali-mali ze-inshurensi

Ukongeza kwerhafu yengeniso yomntu, isixa semboleko engekho ehlawulwayo iyaxhomekeka kwiimali-mboleko ze-inshorensi, ekubeni ingeniso engqalileyo yamukelwe ngumqeshwa kwisiseko sesikontrakthi yengqesho. Ukuba inkampani ayifuni ukufikelela kwiminikelo enjalo, ikhuthaze isigqibo sayo kukuba ingeniso yomqeshwa ayixhunyiwe kunye nokusebenza kwezibophelelo zabasebenzi, ngoko ke le ngcamango iya kufuneka ikhuselwe ngendlela ekhethekileyo, ngokubhekiselele kwisenzo esifanayo sokubambisana.

Kukho iibalo eziseburhulumenteni ezinobungqina obungabonakaliyo malunga nesidingo sokubala iintlawulo ze-inshorensi xa ukhansela ityala lomntu. Ngaloo ndlela, isenzo somgwebo sikhankanya ukuba ukuvalwa kwimbopheleleko yamatyala ayikwazi ukuba kubangelwa kwiintsebenziswano zentsebenzo, ngaphandle kokuba lelizwi-ngegama elichazwe kwisivumelwano. Kule nkalo, iinkampani zilula ukwenza ukuxolelwa kwetyala ngendlela yesivumelwano sesipho. Kubalulekile ukuba uqaphele ukuba olo hlobo aluyilo luleke kakhulu kumntu onetyala.