Ngokungeziwe ku-Oda i-HFP/188/2023, kusukela ngomhla ka-27 Februwari, uhlu lwezibambiso ezihwetshiwe zitholwa ezikhungweni zokuhweba, ngenani lazo elimaphakathi lokuhweba elihambisana nekota yesine ka-2022, ngezinjongo zembuyiselo Yentela Yengeniso. Amagugu onyaka ka-2022 azokwethulwa entwasahlobo ka-2023.
Ukugunyazwa kwalolu hlu lwezibambiso ezihwebayo kuvunyelwa isidingo sokubonisa ukubala kwazo okufanele ekubuyiselweni kwe-Wealth Tax, njengoba kuhlanganiswe ku-athikili 13 no-15 yoMthetho 19/1991, wangoJuni 6, Wentela Yengcebo, okuhlanganisa kokubili amanani. omele umsebenzi ozokwenziwa ezinkampanini zangaphandle zekhephithali kanye nabamele ukuhlanganyela ezimalini zabo zanoma yiluphi uhlobo lwebhizinisi, ngentengo yalo emaphakathi ehambisana nekota yesine yonyaka ngamunye.
Lobu budlelwano butholwa ngesibopho sezinhlangano eziyizibambiso zezibambiso ezidluliswayo ukuze zinikeze abaphathi Bentela ulwazi lokulinganisa amasheya nokubamba iqhaza enhloko-dolobha noma ezikhwameni zabo zezinhlangano ezisemthethweni kanye nenani elimele amasheya. isabelo kubantu besithathu bemali yabo, okuxoxiswene ngayo ezikhungweni zokuhweba, ngokuthumela imbuyiselo yonyaka enolwazi.
Iluphi ulwazi olufakiwe ohlwini lwamanani
Ukuze kulungiswe ubudlelwano, ihlanganisa idatha evela ezikhungweni zokuhweba, ifake uhlobo lokuphepha kukhodi ehambisanayo ye-ISIN, igama layo elifushanisiwe kanye nelomnikezi.
Kufaka phakathi izindleko ezimaphakathi zezibambiso zezikweletu zomphakathi ezihweba ezikhungweni zokuhweba, ubuhlobo bazo buchazwa kabanzi nedatha ehlinzekwe izakhiwo zezikhungo futhi yengezwa ezindlekweni ezimaphakathi zekota yokugcina yenani lemali engenayo egxilile yangasese ehwetshwe ngayo. izindawo zokuhweba, ngaleyo ndlela kugcwalise idatha yazo zonke izibambiso ezihwebayo ezindaweni zokuhweba ezisebenza ngempela emazweni amasha.
Isimemezelo se-Model 179 sezindlu ezizosetshenziswa izivakashi: phakathi kokuchithwa kwezomthetho kanye nokushintshwa kwemvamisa esethulweni saso.
Mayelana nemodeli 179, yesimemezelo esinolwazi sekota sokwabiwa kokusetshenziswa kwezindawo zokuhlala ezinenhlawulo yezivakashi, Uphiko Lwezokuphatha lubone kufanelekile ukushintsha isikhathi sokwethula, ukuze lwenziwe minyaka yonke.
Ngenxa yalokho, i-athikili yesibili ye-Order HFP/188/2023, kaFebhuwari 27, ilungisa i-Order HAC/612/2021, kaJuni 16, lapho kuvela khona imodeli 179, ngenhloso yokwenza ukwethulwa kwayo kwaminyaka yonke.
Kusukela emushweni wokuchithwa kuya ekuvuselelweni kwesibopho esinolwazi
Ekwahlulelweni kwe-TS 23-7-2020, Rec. 80/2018, ukungabi nalutho kwesigaba 11 se-athikili yokuqala ye-Royal Decree 1070/2017, yangomhla zingama-29 kuZibandlela, esigunyaza uMthethonqubo Jikelele wezenzo kanye nezinqubo zokuphathwa kwentela. kanye nokuhlolwa nokuthuthukiswa kwemithethonqubo Omasipala bezinqubo zokusetshenziswa kwezintela, ezigunyazwe yiRoyal Decree 1065/2007, July 27, kanye neRoyal Decree 1676/2009, yomhla ziyi-13 kuJulayi, ziyalungiswa. Ukuvikela Umkhokhi Wentela, esethula i-athikili entsha 54 ter ku-General Regulation yezenzo nezinqubo zokulawulwa kwentela kanye nokuhlolwa nokuthuthukiswa kwemithetho evamile yezinqubo zokusetshenziswa kwentela, evunywe yi-Royal Decree 1065/2007 , yangomhla zingama-27 kuJulayi, mayelana nesibopho sokuhlinzeka ngolwazi ngokudayiswa kwezindlu ezinenhlawulo yezivakashi.
Inkantolo ephakeme ibheke ukuthi bekuwudaba oluhlobene nezindinganiso zobuchwepheshe nemithethonqubo ehlobene nezinsizakalo zomphakathi wolwazi, futhi isekelwe esinqumweni sayo ekuphuleni i-athikili 5.1 ye-Directive (EU) 2015/1535 yePhalamende LaseYurophu kanye NoMkhandlu, ka-September. 9, 2015, ngenqubo yolwazi ezindabeni zemithethonqubo yezobuchwepheshe kanye nemithetho ephathelene nezinsizakalo zomphakathi wolwazi, esungula isibopho Samazwe Angamalungu sokwazisa iKhomishana ngokushesha ngayo yonke imithetho ewuhlaka yezobuchwepheshe, ngaphandle uma kwenzeka ukuguqulwa okulula okugcwele izinga lamazwe ngamazwe noma laseYurophu, lapho ulwazi olulula lwereferensi kuzinga elishiwo luyokwanela; Amazwe Angamalungu ayothumela Ikhomishana isaziso futhi esibhekisela ezizathwini okudingeka ngazo ukwamukelwa kwalowo mthethonqubo wezobuchwepheshe, ngaphandle uma izizathu ezishiwo sezikhishiwe kuphrojekthi.
Lesi sinqumo seNkantolo Ephakeme sasihlanganisa ukumenyezelwa kokungabi nalutho kwalesi simiso sokulawula kanye, ngenxa yalokho, isibopho sokwethula imodeli 179 yesimemezelo esinolwazi sekota sokwabiwa kokusetshenziswa kwezindawo zokuhlala ezinenhlawulo yezivakashi.
Ngokulandelayo, i-Royal Decree 366/2021, yangomhla zingama-25 kuNhlaba, ezothuthukisa inqubo yokwethulwa kanye nokukhokhwa kokuzihlola ngokwakho kweNtela Yemisebenzi Yezezimali futhi izolungisa eminye imithetho yentela, ngokuhambisana nezinhlinzeko ze-athikili 5.1 yoMyalelo ( I-EU) 2015/1535, iphinde yethula, ngokuhlinzekwa kwayo kwesibili kokugcina, i-athikili entsha engama-54 ter ku-General Regulation yezenzo nezinqubo zokuphathwa kwentela nokuhlolwa kanye nokudalulwa kwezindinganiso ezivamile ezinkambisweni zokusetshenziswa kwezintela, ezilawulayo amagama afanayo isibopho sokubika mayelana nokwabiwa kokusetshenziswa kwezindlu ezinezinhlawulo zezivakashi, njengoba kuqukethwe kusihloko sangaphambilini 54 ter esagunyazwa yi-Royal Decree 1070/2017, yango-December 29.
Umphumela walokhu kwaba ukugunyazwa kwe-Oda HAC/612/2021, yangoJuni 16, ethatha indawo ye-Oda HFP/544/2018, yangomhla zingama-24 kuNhlaba, lapho kusetshenziswa khona imodeli 179 okokuqala ngqa. ukusetshenziswa kwezindlu ezinenhlawulo yezivakashi, ukwenza lula izimo ezintsha kanye nenqubo yokwethulwa kwazo.
Obani okufanele balethe (futhi ubani okungafanele alethe) ifomu 179
Kumelwe kukhunjulwe ukuthi abaqashi kanye nabaqashi bezindlu ezingaphansi koMthetho 29/1994, wangomhla zingama-24 kuNovemba, mayelana nokuqashiswa kwezindawo zasemadolobheni, abafakiwe kulesi sibopho, ngakho-ke akumele bethule imodeli yesimemezelo; indawo yezivakashi elawulwa yimithethonqubo yayo ethile; ilungelo lokwabelana ngesikhathi ngendawo nezakhiwo kanye nokusetshenziswa nezinkontileka okukhulunywe ngazo esihlokweni sesi-5 somthetho oshiwo ngenhla, ngaphandle, ngoba nje ziyizabelo ezingaphansi kwesibopho solwazi olusha, isabelo sesikhashana sokusebenzisa yonke impahla enikeziwe futhi. ikhaya elihlonyiswe ngaphansi kwezimo zokusetshenziswa ngokushesha, ukuhweba noma ukukhushulwa eziteshini zokunikezwa kwezivakashi futhi okwenzelwa izinjongo ezinenzuzo enkulu, ngisho noma kungaphansi kombuso othile osuselwe kunkambiso yawo yomkhakha.
Ngale ndlela, abantu nezinhlangano ezihlinzeka ngesevisi yokulamula phakathi kwabandulelayo nababelwe ukusetshenziswa kwezindlu ezinenhlawulo yezivakashi kumele bethule imodeli 179, ukuze icatshangelwe noma mahhala. Ikakhulukazi, abantu noma amabhizinisi akha amaplathifomu okusebenzisana amaphakathi esabelweni sokusetshenziswa azocatshangelwa futhi azobhekwa njengabahlinzeki besevisi bomphakathi wolwazi, kungakhathaliseki ukuthi bayahlinzeka noma cha ngesevisi eyisisekelo okuyinjongo yokulamula. noma ngokubekwa kwemibandela emayelana nesizinda noma abanikezwa isevisi ngokuhlobene nama-akhawunti afanayo nenani, umshwalense, imigomo noma ezinye izimo zenkontileka.
Yiluphi ulwazi okufanele lunikezwe kwifomu 179
Idatha edingekayo kumodeli ye-179 ihlanganisa:
– Ukukhonjwa komnikazi noma abanikazi bendawo yokuhlala, yomnikazi welungelo ngenxa yokuthi indawo yokuhlala idluliswa (uma ihlukile kumnikazi wendawo) kanye nabantu noma izinhlangano ezidluliswayo.
- Ukuhlonza indawo (ikheli eliphelele) ngokukhethwa kwereferensi ye-cadastral, uma kwenzeka isekelwa.
– Inani lezinsuku zokujabulela indlu ngenhlawulo yezivakashi.
– Inani elitholwe, lapho kufanele, ngumnikazi owabela ukusetshenziswa kwekhaya.
- Inombolo yenkontileka ngenxa yalokho umkhulumeli omemezelayo esabelweni sokusetshenziswa kwekhaya.
- Idethi yokuqala yesabelo.
– Usuku lokulamula emsebenzini.
- Ukuhlonza izindlela zokukhokha ezisetshenzisiwe (ukudlulisa, ikhadi lesikweletu noma lasebhange noma ezinye izindlela zokukhokha)
Ukwethulwa kwekota kwemodeli 179 kuba minyaka yonke
Kuze kube manje, imodeli ye-179 ibe nenkathi yekota, futhi kufanele ihanjiswe phakathi nenyanga yekhalenda ngemva kokuphela kwekota ngayinye yekhalenda.
Kodwa-ke, nge-Order HFP/188/2023, yangoFebhuwari 27, umnqamulajuqu wokulethwa kwayo uyashintshwa, ukuze kwenzeke njalo ngonyaka.
Lo mnqamulajuqu omusha wefomu 179 uzosebenza, okokuqala, ezimbuyiselweni ezinolwazi ezihambisana nonyaka wezimali ka-2023, ozothunyelwa ngoJanuwari 2024.
