Iprojekthi yokuguqula uMyalelo we-HFP/227/2017, we-13 kaMatshi, sele iluluntu, evuma imodeli ye-202 ukwenza iintlawulo zezavenge kwi-akhawunti yeRhafu yeRhafu yeNkampani kunye neRhafu yeNgeniso yoMhlali ehambelana nokusekwa ngokusisigxina kunye namaqumrhu phantsi kolawulo lolwabiwo lwengeniso olwenziwe. phesheya kunye nobukho kwintsimi yaseSpain, kunye nemodeli 222 yokwenza iintlawulo zezavenge kwi-akhawunti yeRhafu yeNkampani phantsi kolawulo lwemali yokuqinisa kunye nokuseka imiqathango ngokubanzi kunye nenkqubo yokungeniswa kwakho nge-elektroniki.
Ezi zizinto ezintsha eziza kuziswa yimimiselo emitsha.
Ukuchongwa kwabanegalelo ngengeniso engaphantsi kwesigidi esinye see-euro
Njengomphumo wohlengahlengiso olwenziwe nguMthetho 31/2022, kaDisemba 23, woHlahlo lwabiwo-mali kaRhulumente Jikelele kunyaka ka-2023, kwiRhafu yeNkampani, kunye nemiphumo yamaxesha erhafu aya kuqala ukususela nge-1 kaJanuwari 2023, equka ukwazisa. yerhafu encitshiswayo esebenzayo kuloo miba inengeniso engaphantsi kwesigidi seeuro kwixesha elidlulileyo lerhafu, kunye nokunciphisa amaxesha amabini kumyinge werhafu jikelele, kunye nenjongo yokuphucula uncedo kubarhafi ukuze bazalise ubuqu. -assessment of fractional folios, models 202 and 222, kubandakanywa njengedatha eyongezelelweyo, uphawu olufana namaziko kunye nokungeniswa kwenani leengxoxo zexesha elisezantsi ngokukhawuleza elandulelayo kwi-euro yezigidi ezi-1.
Ukubandakanywa kweziseko zerhafu zamaqumrhu ancedisayo kulawulo lokuhlanganisa
Kwelinye icala, uMthetho 38/2022, kaDisemba 27, ekusekweni irhafu amandla okwexeshana kunye namaziko etyala kunye nokusekwa imali ngetyala kwaye apho irhafu yomanyano lwexeshana kwi ithamsanqa elikhulu, kunye nohlengahlengiso ezithile imimiselo Tax, iye yaziswa kuMthetho 27 / 2014, kaNovemba 27, kwi-Corporation Tax, isibonelelo esongezelelweyo seshumi elinesibhozo esibandakanya, kunye nesiphumo sexesha lerhafu eliya kuqalisa ngo-2023 okwethutyana, umlinganiselo ekumiselweni kwerhafu kwi-tax consolidation regime, equka inyaniso. ukuba isiseko serhafu seqela lerhafu siquka iziseko zerhafu ezivumayo kunye nama-50 epesenti yeziseko zerhafu ezingalunganga ezihambelana nequmrhu ngalinye elingamalungu eqela lerhafu.
Iziseko zerhafu ezingafakwanga kwisiseko serhafu seqela lerhafu ziya kubandakanywa kwisiseko serhafu esifanayo kwixesha ngalinye lerhafu yokuqala elishumi eliya kuqala ngoJanuwari 1, 2024.
Ngenxa yoko, ukwenzela ukulungelelanisa imodeli 222 kumalungiselelo oMthetho 38/2022, kaDisemba 27, imodeli 222 iguqulwa kunye neSihlomelo "Unxibelelwano lwedatha eyongezelelweyo" iCandelo 2 ukuqokelela kwicandelo lesi-7 lolwazi olongezelelweyo irhafu engalunganga. iziseko ezisalindele ukudityaniswa lilungiselelo elongezelelweyo leshumi elinesibhozo loMthetho weRhafu weNkampani.
Ukutshintshwa kwezihlomelo kwimodeli 202 kunye ne-22
Ngenxa yoko, umyalelo omtsha uthatha indawo yesiHlomelo I se-Order HFP / 227 / 2017, ye-13 ka-Matshi, ebonakala njengeSihlomelo I sesi sibonelelo esitsha. Ngendlela efanayo, iSihlomelo II soMyalelo we-HFP / 227/2017, ka-Matshi 13, siqulunqwe, apho sibonakala njengesiHlomelo II somyalelo we-2023.
Iimodeli ezintsha ze-202 kunye ne-222 ziya kusebenza okokuqala ngqa ukuzivavanya kwamaphepha ahlukeneyo, ixesha lawo lokungeniswa liqala ngo-Ephreli 2023.
