Iyo purojekiti yekushandura Order HFP/227/2017, yaKurume 13, yatove veruzhinji, iyo modhi 202 inotenderwa kuita mubhadharo wechikamu nekuda kweCorporation Tax uye Non-Resident Income Tax inoenderana nenzvimbo dzechigarire uye masangano ari pasi pekugoverwa kwemari. hurumende inoumbwa kunze kwenyika ine huvepo munharaunda yeSpain, uye modhi 222 yekubhadhara zvishoma nezvishoma nekuda kweCorporation Tax pasi pehutongi hwekubatanidza kwemari uye kumisa mamiriro akajairwa uye maitiro ekutumira kwako kwemagetsi.
Izvi ndizvo zvitsva zvichaunzwa nemirairo mitsva.
Kuzivikanwa kwevanopa rubatsiro nemari isingasviki miriyoni imwe yemaeuro
Nekuda kwekugadziriswa kwakaitwa neLaw 31/2022, yaZvita 23, yeGeneral State Budgets yegore ra2023, muCorporation Tax, nemhedzisiro yenguva yemutero ichatanga kubva muna Ndira 1, 2023, inosanganisira sumo. yemutengo unodzikiswa wemutero unoshanda kuzvinhu zviya zvine mari inosvika isingasviki miriyoni imwe euros munguva yakapfuura yemutero, uye kuderedzwa-kaviri muyero wemutero wakajairwa, uye nechinangwa chekuvandudza rubatsiro kune vateresi kuti vapedze ivo pachavo. -kuongororwa kwemafractional folios, mamodheru 202 uye 222, kusanganisira sekuwedzera data, mucherechedzo wakafanana kune masangano nekupinzwa kunze kwenhamba yenhaurirano yepasi yakatangira nguva yemutero kusvika 1 miriyoni euros.
Kubatanidzwa kwemabhesi emitero yemasangano anotsigira muhurumende yekubatanidza
Kune rimwe divi, Mutemo 38/2022, waDecember 27, wekugadzwa kwesimba renguva pfupi mitero uye masangano echikwereti uye masangano echikwereti chemari uye iyo mutero wekubatana kwenguva pfupi pahupfumi hwakakura, uye zvimwe zvinogadziriswa Mitemo yemitero, yakaunza muMutemo 27. / 2014, yaNovember 27, paCorporation Tax, chikamu chegumi nesere chekuwedzera chinosanganisira, nekuita kwenguva yemitero ichatanga muna 2023 kwenguva pfupi, chiyero mukutemerwa kweanotemerwa mutero yekubatanidza mutero, iyo inosanganisira chokwadi. kuti mutero weboka remutero unosanganisira mabhesi emutero akanaka uye 50 muzana yemabhesi emitero asina kunaka anoenderana nechimwe nechimwe chemasangano ari nhengo dzeboka remutero.
Mabhesi emutero asina kuverengerwa mutero weboka remutero anozoverengerwa mutero weiyo yakafanana mune imwe neimwe yegumi ekutanga mutero nguva ichatanga muna Ndira 1, 2024.
Nekuda kweizvozvo, kuitira kuchinjisa modhi 222 kune izvo zvinopihwa zveLaw 38/2022, yaDecember 27, modhi 222 inogadziridzwa pamwe neAnex "Kukurukurirana kweimwe data" Chikamu 2 kuunganidza muchikamu 7 chekuwedzera ruzivo mutero wega wega wakashata. mabhesi akamirira kubatanidzwa neyegumi nesere yekuwedzera kupihwa kweCorporation Tax Law.
Kutsiviwa kwezvinyorwa mumhando 202 uye 22
Nekuda kweizvozvo, iyo nyowani nyowani inotsiva Annex I yeOrder HFP/227/2017, yaKurume 13, iyo inoratidzika seAnnex I yeichi gadziriro itsva. Nenzira imwecheteyo, Annex II yeOrder HFP/ 227/2017, yaKurume 13, inoumbwa, iyo inoratidzika seAnex II yehurongwa hwe2023.
Iwo mamodheru matsva 202 uye 222 achashanda kekutanga kuzviongorora wega mapeji akapatsanurwa, ayo nguva yekutumira inotanga muna Kubvumbi 2023.
