Parizvino panguva yekumisikidza kudzoserwa kwemutero wemutero, Central Administrative Economic Court (TEAC) yakapa chisungo chaKubvumbi 26, 2022, ichipa danho rinofanira kutariswa nemuteresi muchirongwa chimwe chete ichi cha2021, kunyangwe achiziva sarudzo mazuva mashoma apfuura.
Mutongo weTEAC watinotaura nezvawo unobata vateresi vazhinji, vese vakatengesa, semuenzaniso, migove yavo mubhizinesi remhuri kana mune chero kambani diki nepakati. Saka, tichaona kuti chiyero chekunyorera chii uye kuti chisungo ichi cheDare chii chekuti iwe upe, ane maitiro anofanirwa kutotevedzwa mune ino 2021 Income Campaign.
Pakutanga, tinoyeuka kuti kuendeswa kwezvivimbiso zviri chikamu chezvinhu zvemuteresi kunotanga kuwana mari kana kurasikirwa, nekuda kwekusiyana pakati pekutora kwavo kukosha uye kukosha kwekutumira, iyo inonzi capital capital kana kurasikirwa inosanganiswa muMutero wekudzoka. .Muhoro weVanhu Vepanyama muchikamu chemutero chekuchengetedza. Mune iyo chaiyo nyaya yekuyerwa isingabvumirwe kutengeserana pamisika inotungamirwa, senge migove yemakambani asina kunyorwa mazita kana migove yekambani ine mashoma, iyo Personal Income Tax Law, mune yayo chinyorwa 37.1 b) Iine fungidziro, iyo inobvuma humbowo zvakapesana, hazvina kuvimbika uye zvakaoma kuratidzira pamberi pevatungamiriri uye masangano ekuongorora eTax Agency.
Huwandu hwekuchinjisa hwezvimwe zvibatiso zvisina kubvumidzwa kutengeserana pamisika yakadzorwa, semuenzaniso, iyo yemasheya mukambani ine mashoma, chimiro chepamutemo chechikamu chikuru cheSME munyika yedu, inogona kunge isiri pasi peiyo huru yeaya maviri anotevera. :
a) Kukosha kweiyo equity inoenderana neaya ma values akatamiswa, zvinoenderana nebalance sheet yekambani inoenderana negore rekupedzisira remari rakavharwa risati rasvika zuva rekuunganidzwa kwemutero.
b) Kukosha kunobva pakuita mari pachiyero che20%, avhareji yemhedzisiro yemakore matatu emari yakavharwa zuva risati rasvika remutero.
Kutaridzika kwakanaka, iyo TEAC mukugadziriswa kwayo kwazvino, ine maitiro akabatana ane chekuita nekuverenga kwemari yemakore matatu ekupedzisira akavharwa ayo atakataura mutsamba b) pamusoro, achifunga pakuverenga iwo mutengo wakaderera wekutengesa nekuda kwemutero uye izvo zvinokanganisa kuendesa zvibatiso izvo muteresi anazvo mumhando mbiri dzemasangano:
1) Masangano akabatanidzwa mugore rekutanga uye rechipiri rezvemari akavharwa zuva risati rasvika pakuunganidzwa kwemutero wemuhoro wega.
2) Masangano akawanikwa asingashande mune zvese kana mamwe emakore matatu apfuura emari anopera pazuva rekuunganidzwa kwemutero.
Muboka rekutanga remasangano, maererano nemaitiro akaiswa mukugadzirisa, muteresi haafaniri kurangarira kukosha kwemari iyi paanenge achiverenga kukosha kwekutengesa zvishoma, muboka rechipiri umo General Directorate yeMitero muBinding Consultation V2080-21. , muteresi anofanira kuzviisa mupfungwa, achitora maitiro umo sangano rakanga risingaiti nemigumisiro isina maturo nokuda kwezvinangwa zvekuverenga.
Inocherekedza kuti, muchiitiko chekutanga, masangano akabatanidzwa mugore rekutanga nerechipiri akavharwa emari isati yasvika zuva rekuitika kwemutero, chiyero chakamiswa neTEAC chinokodzera kana purofiti inowanikwa nekambani ine zvibatiso zvinofambiswa mune izvo zvekutanga. makore maviri akakwira, zvinodikanwa kuti kuyerwa kweiyo capitalization yepurofiti inodarika kuyerwa kweiyo mambure kukosha kwekambani isingafungidzirwe ine mhedzisiro yekuverenga kweiyo shoma mutengo wekutengesa. Pasinei nechirevo ichi, chinogona kubatsira kana kukuvadza mubatsiri, haatendi kuti zvakakodzera kududzira mutemo mumashoko aya, zvinogona kutaurwa kuti nekuda kwekushayikwa kwekuvapo kwechiito chechitatu, migumisiro inowanikwa mune imwe. maviri akasiiwa, zvichiita kuti imwe imwe nzira inyangarika. Mushure mezvose, kune rumwe rutivi, chinangwa chegadziriro ndechekuedza kugadzirisa nekutendeka sezvinobvira kukosha kwehuwandu hwezvikamu mumitemo yemitero. Uye, nerumwe rutivi, rudzi urwu rwehunhu nekuti hunofanirwa kushandiswa nemitemo nemirau nechinangwa chekushandisa zvimwe zvinokurudzira kana mabhenefiti, kwete zvakanyanya pakududzira kwavo nechiitiko.
Inocherekedza kuti, muchiitiko chekutanga, masangano akabatanidzwa mugore rekutanga nerechipiri akavharwa emari isati yasvika zuva rekuitika kwemutero, chiyero chakamiswa neTEAC chinokodzera kana purofiti inowanikwa nekambani ine zvibatiso zvinofambiswa mune izvo zvekutanga. makore maviri akakwirira
Nezveboka rechipiri remasangano, avo vasina kushanda, mhedziso yekukurumidza seyo yapfuura haigone kuwanikwa nokuda kwezvinangwa zvinofadza kana zvisingafadzi mukuverenga kwemutengo wekutengesa zvishoma, migumisiro yaro ichava yenyaya imwe neimwe, asi inoratidzika. zvine musoro kuti kana kambani yanga isingashande kwegore rezvemari, mamiriro ezvinhu aya anotariswa.
Pakupedzisira, hatidi kukundikana kusimbisa kuti chokwadi chokuti chiyero ichi chakabudiswa muna Kubvumbi 2022 hazvirevi kuti hachifanirwe kuverengerwa pamushandirapamwe uyu wemari 2021. Pane zvinopesana, chirevo chemari Izvi zviri mukati meiyo faira regulation term uye izvi zvinoreva kuti maitiro akaburitswa senge achangobva kuburitswa anofanirwa kuteverwa nemuteresi panguva yekuisa yavo mutero wemutero 2021. Hatisi kutaura nezve mutemo, tiri kutaura nezve a chokwadi cheruzhinji mukati menguva yemutemo yekuisa iyo yekuzviongorora, iyo inosarudza kuteedzera kwayo, kune muteresi uye yeTax Agency pachayo, mune chero nzira yekuongorora uye yekuongorora.
