Pamusoro peOrder HFP/188/2023, kubva muna Kukadzi 27, rondedzero yezvibatiso zvinotengeswa inotambirwa munzvimbo dzekutengesa, neavhareji kukosha kwekutengesa kunoenderana nekota yechina ye2022, nekuda kweiyo Income Tax kudzoka. Nhaka yegore 2022 iyo ichaunzwa mukati mechirimo che2023.
Mvumo yeiyi runyorwa rwezvibatiso zvakatengeswa inoruramiswa nekudikanwa kwekuratidzira kuverengera kwavo kwakaringana muWealth Tax kudzoka, sekubatanidzwa mune zvinyorwa 13 uye 15 zveLaw 19/1991, yaChikumi 6, yeWealth Tax, kusanganisira zvese zvakakosha. mumiriri wekugoverwa kune vechitatu mapato emari yavo uye vamiriri vekutora chikamu mune yavo mari yechero rudzi rwesangano, nemutengo wayo wepakati unoenderana nechikamu chechina chegore rega rega.
Hukama uhwu hunowanikwa kuburikidza nechisungo chemasangano ari madhipoziti ezvibatiso zvinochinjika kuti ape iyo Tax Administration neruzivo rwekukosheswa kwemasheya uye kutora chikamu mudhorobha kana mumari yega yemasangano emutemo uye yevamiririri vehukoshi. kunhengo dzechitatu dzemari yako, dzakataurirana munzvimbo dzekutengesa, nekuendesa ruzivo rwegore negore.
Ndeupi ruzivo runosanganisirwa pakurongwa kwemazita
Kugadzirira hukama, inobatanidza data kubva kunzvimbo dzekutengesa, kusanganisira rudzi rwekuchengetedza kune inoenderana ISIN code, zita rayo rakapfupiswa uye iro remupi.
Inosanganisira avhareji yemitengo yezvibatiso zvezvikwereti zveveruzhinji zvinotengeswa munzvimbo dzekutengesera, hukama hwayo hunotsanangurwa nedata rakapihwa kumidziyo yenzvimbo uye inowedzerwa kuavhareji mitengo yekota yekupedzisira kukosha kweiyo yakavanzika mari inotengeswa. nzvimbo dzekutengesa, nokudaro kupedzisa data yezvivimbiso zvose zvinotengeswa munzvimbo dzekutengesa dzinonyatsoshanda munyika itsva.
Muenzaniso 179 chiziviso chedzimba dzekushandiswa kwevashanyi: pakati pekubviswa kwematare uye shanduko yefrequency mumharidzo yayo.
Nezve modhi 179, yechiziviso chekota chetatu chekugoverwa kwekushandiswa kwedzimba dzine faindi dzevashanyi, Tax Administration yaona zvakakodzera kushandura nguva yayo yekuratidzira, kuti iitwe pagore.
Nekuda kweizvozvo, chinyorwa chechipiri cheOrder HFP/188/2023, chaKukadzi 27, chinogadzirisa Order HAC/612/2021, yaChikumi 16, iyo modhi 179 inooneka, nechinangwa chekupa gore negore mharidzo yayo.
Kubva pamutongo wekuregererwa kusvika pakudzoka kwechisungo chekudzidzisa
Mukutonga kweTS 23-7-2020, Rec. 80/2018, kusakosha kwechikamu 11 chechinyorwa chekutanga cheRoyal Decree 1070/2017, yaDecember 29, iyo inobvumidza General Regulation yezviito uye maitiro ekutonga mutero. uye kuongorora nekuvandudzwa kwemirau Makanzuru emaitiro ekushandiswa kwemitero, yakatenderwa neRoyal Decree 1065/2007, yaChikunguru 27, uye Royal Decree 1676/2009, ye13 Chikunguru, yakagadziridzwa. yaMbudzi, iyo inodzora Kanzuru. yeDziviriro yeMuteresi, iyo inosuma chinyorwa chitsva 54 ter muGeneral Regulation yezviito uye maitiro ekutonga mutero uye kuongorora uye kuvandudzwa kwemitemo yakajairwa yemaitiro ekushandiswa kwemitero, yakabvumidzwa neRoyal Decree 1065/2007. , yaJuly 27, maererano nechisungo chekupa ruzivo pamusoro pekutengeswa kwedzimba nefaindi yevashanyi.
Dare repamusoro rakaona kuti inyaya ine chekuita nehunyanzvi hwekuita uye mirau ine chekuita neruzivo rwemagariro masevhisi, uye zvichibva pamutongo waro pakutyorwa kwechinyorwa 5.1 cheDirective (EU) 2015/1535 yeParamende yeEuropean uye yeKanzuru, yaGunyana. 9, 2015, yemafambisirwo eruzivo munyaya dzemitemo yetekinoroji nemitemo ine chekuita nemasevhisi enharaunda yeruzivo, iyo inosimbisa chisungo cheNhengo dzeMatunhu kuti chizivise Komisheni nezvese dhizaini yemutemo mutemo, kunze kwekunge kuri nyore kushandurwa kuzere kwe chiyero chenyika dzese kana cheEuropean, mune iyo mamiriro akareruka mareferenzi kune akati mwero anokwana; Nhengo dzeNyika dzichatumira Komisheni chiziviso zvakare ichitaura nezvezvikonzero izvo kugamuchirwa kweiyo tekinoroji mutemo kunodiwa, kunze kwekunge zvikonzero zvataurwa zvatotorwa kubva mupurojekiti.
Chisungo ichi cheDare Repamusorosoro chaisanganisira kuziviswa kwekusava nematuro kwemutemo wakataurwa uye, nekudaro, chisungo chekupa muenzaniso 179 pachiziviso chekota chetatu chekupihwa kwekushandiswa kwedzimba dzine faindi dzevashanyi.
Zvadaro, Royal Decree 366/2021, yaChivabvu 25, iyo ichagadzira nzira yekuburitsa uye kubhadhara kwekuzviongorora kweMutero weMari yeTransaction uye ichagadzirisa mimwe mirau yemutero, maererano nezvinopihwa zvechinyorwa 5.1 cheDirective ( EU) 2015/1535, yakaunzwazve, kuburikidza nechikamu chechipiri chekupedzisira, chinyorwa chitsva 54 ter muGeneral Regulation yezviito uye maitiro ekutonga mutero uye kuongorora uye kuburitswa kwezviyero zvakajairika kumatanho ekushandiswa kwemitero, inoronga mukati. mazwi akafanana chisungo chekutaura pamusoro pekugoverwa kwekushandiswa kwedzimba dzine faindi dzevashanyi, sezviri muchikamu chakapfuura 54 ter iyo yakabvumidzwa neRoyal Decree 1070/2017, yaDecember 29.
Mhedzisiro yeizvi yaive kubvumidzwa kweOrder HAC/612/2021, yaChikumi 16, iyo inotsiva Order HFP/544/2018, yaMay 24, iyo modhi 179 inoshandiswa kekutanga. yekushandiswa kwedzimba dzine faindi dzevashanyi, kufambisa mamiriro matsva uye maitiro ekutaura kwavo.
Ndiani anofanira kuendesa (uye ndiani asingafanirwe) fomu 179
Zvinofanira kurangarirwa kuti vadiki nevadiki-vadiki vedzimba dzakafukidzwa neLaw 29/1994, yaNovember 24, paUrban Leases, havabatanidzwe kubva pachisungo ichi, uye nekudaro havafanirwe kupa iyo declaration modhi; nzvimbo yekugara yevashanyi inodzorwa nemitemo yayo chaiyo; kodzero yenguva yekushare zvivakwa uye mashandisiro uye zvibvumirano zvinorehwa muchikamu 5 chemutemo wambotaurwa, kunze kwekunge iwo mabasa ari pasi pechisungo cheruzivo rutsva, chekupihwa kwechinguvana kwekushandiswa kwese kwakapihwa uye. yakashongedzerwa imba mumamiriro ekushandiswa kwekukurumidza, kushambadzira kana kukwidziridzwa mumatanho ekupa kwevashanyi uye kuitirwa zvinangwa zvine mubairo, kunyangwe kana iri pasi pehutongi hwehumwe hunobva muchikamu chayo.
Nenzira iyi, vanhu uye masangano anopa sevhisi yekupindirana pakati pevakatangira uye vanopihwa mashandisirwo edzimba dzine faindi yevashanyi vanofanirwa kuratidza iyo modhi 179, ingave yekufunga kana yemahara. Kunyanya, vanhu kana masangano anoumba mapuratifomu ekudyidzana mukugoverwa kwekushandiswa achave nefungidziro iyi uye achaonekwa seanopa masevhisi wesangano reruzivo, zvisinei nekuti vanopa kana kuti kwete sevhisi iri pasi iro chiri chinangwa chekupindirana. kana yekumisikidzwa kwemamiriro ezvekumashure kana vanopihwa sevhisi maererano nemaakaundi akafanana nemutengo, inishuwarenzi, mazwi kana mamwe mamiriro echibvumirano.
Ndeupi ruzivo runofanira kupihwa mufomu 179
Iyo data inodiwa muiyo 179 modhi inosanganisira:
- Kuzivikanwa kwemuridzi kana varidzi veimba yekugara, yemuridzi wekodzero kuburikidza nekutamiswa kwekugara (kana kwakasiyana nemuridzi weimba) uye kwevanhu vanotamisirwa kana masangano.
-Kuzivikanwa kwenzvimbo (kero yakazara) nekusarudzwa kweiyo cadastral reference, kana yakatsigirwa.
- Nhamba yemazuva ekunakidzwa kweimba nemafaindi evashanyi.
- Mari yakagamuchirwa, pazvinenge zvakakodzera, nemuridzi anogovera mashandisirwo emba.
- Nhamba yechibvumirano nekuda kweiyo murevereri anozivisa mukugoverwa kwekushandiswa kwemba.
- Zuva rekutanga basa.
- Zuva rekupindirana mukushanda.
-Kuzivikanwa kwenzira dzekubhadhara dzakashandiswa (kuendesa, kiredhiti kana kadhi rechikwereti kana imwe nzira yekubhadhara)
Mharidzo yekota yemuenzaniso 179 inova yegore
Kusvika ikozvino, iyo 179 modhi yaive nekota nguva nenguva, uye inofanirwa kuendeswa mukati memwedzi wekarenda zvichitevera kupera kwekota yega yega kalenda.
Nekudaro, nenzira yeOrder HFP/188/2023, yaFebruary 27, zuva rekupedzisira rekutumira rinogadziriswa, kuitira kuti zviitike pagore.
Iyi nyowani yekutumira zuva rekupedzisira refomu 179 ichashanda, kutanga kune zvese, kune ruzivo rwekudzoka rwunoenderana negore rezvemari ra2023, iro richaendeswa muna Ndira 2024.
