I-VAT Calculator

Iyini i-VAT?

I-VAT imele i-Value Added Tax. Kuyintela yokusetshenziswa efakwa enanini lezimpahla namasevisi esigabeni ngasinye sokukhiqiza nokusabalalisa.

Empeleni, i-VAT intela yenani elingezwe kumkhiqizo noma isevisi esinyathelweni ngasinye se-supply chain, kusukela ezintweni ezingavuthiwe kuya ekuthengisweni kokugcina kuya kumthengi wokugcina.

I-VAT ngokuvamile ikhokhiswa njengephesenti lentengo yezimpahla noma amasevisi, futhi izinga lingahluka kuye ngezwe kanye nohlobo lwezimpahla noma amasevisi athengiswayo.

Amabhizinisi abhalisele i-VAT kudingeka ukuthi akhokhise i-VAT ekuthengisweni kwawo, futhi angaphinda afune i-VAT ekuthengeni kwawo okuhlobene nemisebenzi yawo yebhizinisi.

Uhulumeni uvamise ukuqoqa imali etholwa kwi-VAT ukuze kuxhaswe izinsiza zomphakathi namaphrojekthi engqalasizinda.

I-VAT iwumthombo obalulekile wemali engenayo kohulumeni abaningi emhlabeni wonke, futhi iyingxenye ebalulekile yezinhlelo zentela zamazwe amaningi. Senze umshini wokubala we-vat okulula ukuwusebenzisa.

Ungayibala kanjani i-VAT mathupha?

Singabala i-VAT ngokulandelayo:

Ifomula yokubala intengo ngaphambi kwe-VAT

• Ukuze ubale intengo ngaphambi kwe-VAT (Value Added Tax), udinga ukwazi isilinganiso se-VAT kanye nenani, okuhlanganisa ne-VAT. Nansi indlela yokubala intengo ngaphambi kwe-VAT:
• Inani ngaphambi kwe-VAT = Inani elifaka i-VAT / (1 + VAT rate)
• Isibonelo, ufuna ukubala intengo ngaphambi kwe-VAT yento ebiza u-$120, okuhlanganisa no-20% we-VAT. Uzosebenzisa ifomula kanje:
• Intengo ngaphambi kwe-VAT = $120 / (1 + 0.2)
• Intengo ngaphambi kwe-VAT = $100
• Ngakho-ke, intengo ngaphambi kwe-VAT yale nto ingu-$100.

Izibonelo zenqubo ye-VAT

I-Value-added tax (VAT) intela yokusetshenziswa engezwe enanini lezimpahla namasevisi esigabeni ngasinye sokukhiqiza noma sokusabalalisa. Nazi ezinye izibonelo zenqubo ye-VAT:

• Umkhiqizi

Umkhiqizi uthenga izinto zokusetshenziswa futhi wengeza inani ngokukhiqiza umkhiqizo osuphelile. Umkhiqizi ukhokha i-VAT ezintweni ezingavuthiwe azithengayo futhi ukhokhisa i-VAT kumkhiqizo oqediwe awuthengisayo.

I-VAT ekhokhiswa ngokuthengisa iwumehluko phakathi kwe-VAT ekhokhwa ezintweni zokusetshenziswa kanye ne-VAT ekhokhiswa emkhiqizweni osuphelile.

• Umfanekiso

Umkhiqizi uthenga izinto zokusetshenziswa ngo-$100 futhi ukhokha i-VAT engu-$10 engu-10%. Umkhiqizi ube esekhiqiza umkhiqizo oqediwe futhi awuthengise kubasabalalisi ngo-$150 kanye ne-VAT engu-10% ka-$15. Umkhiqizi ukhokhela uhulumeni u-$10 ku-VAT futhi ugcina u-$40 njengenzuzo.

• Umthengisi

Umthengisi uthenga izimpahla kumkhiqizi futhi wengeze inani ngokuhlukanisa amanani amakhulu abe ngamanani amancane ukuze abathengisi bazithenge.

Umthengisi ukhokha i-VAT ezimpahleni azithengayo futhi akhokhise i-VAT ezimpahleni azidayisela abathengisi.

I-VAT ekhokhiswa indali iwumehluko phakathi kwe-VAT ekhokhwa ezimpahleni ezithengiwe kanye ne-VAT ekhokhiswa ezimpahleni ezithengisiwe.

• Umthengisi

Umthengisi uthenga izimpahla kumthengisi wezitolo noma ngokuqondile kumkhiqizi futhi wengeza inani ngokuthengisa izimpahla kumthengi wokugcina.

Umthengisi ukhokha i-VAT ezimpahleni azithengayo futhi akhokhise i-VAT ezimpahleni azithengisayo kumthengi wokugcina.

I-VAT ekhokhiswa indali iwumehluko phakathi kwe-VAT ekhokhwa ezimpahleni ezithengiwe kanye ne-VAT ekhokhiswa ezimpahleni ezithengisiwe.

• Umfanekiso

Umthengisi ube esedayisela ikhasimende umkhiqizo ngo-$250 kanye ne-VAT engu-10% ka-$25. Umthengisi ukhokhela uhulumeni u-$20 (i-VAT engu-$25 eqoqwe kukhishwe i-VAT engu-$5 ekhokhelwa umsabalalisi) futhi igcina u-$25 njengenzuzo.

Uhulumeni uqoqa i-VAT ka-$45 ($10 kumkhiqizi, u-$15 kumsabalalisi, kanye no-$20 kumthengisi) njengemali engenayo.

• Umthengi wokugcina

Umthengi wokugcina uthenga izimpahla kumthengisi futhi akhokhe i-VAT ngentengo yokugcina yezimpahla. I-VAT ekhokhwa umthengi wokugcina iyinani le-VAT elikhokhiswa wonke amabhizinisi angaphambilini ochungechungeni lokuhlinzeka.

Lezi izibonelo ezimbalwa nje zendlela inqubo ye-VAT esebenza ngayo. I-VAT ingaba uhlelo oluyinkimbinkimbi, futhi imithetho nemithethonqubo ezungezile ingahluka ngezwe.

Kubalulekile ukuthi amabhizinisi aqonde izibopho zawo mayelana ne-VAT futhi aqinisekise ukuthi athobela imithetho nezimiso ezisebenzayo.

Umehluko we-VAT phakathi kwamazwe

I-VAT wuhlelo lwentela olujwayelekile emazweni amaningi; kukhona umehluko omkhulu endleleni intela esetshenziswa ngayo futhi eqoqwa ngayo emazweni ahlukene.

Lo mehluko ungaba nomthelela omkhulu kumabhizinisi nakubathengi, futhi kubalulekile ukuthi amabhizinisi asebenza ngaphesheya kwemingcele aqaphele imithetho nezimiso ezilawula i-VAT emazweni ahlukene.

Ngokuqonda umehluko wezinhlelo ze-VAT phakathi kwamazwe, amabhizinisi angaqinisekisa ukuthobela imithetho yentela yendawo futhi agweme izinhlawulo ezibizayo.

Ngesikhathi esifanayo, abathengi bangenza izinqumo ezinolwazi mayelana nokuthenga izimpahla namasevisi kwamanye amazwe.

Sizohlola umehluko we-VAT phakathi kwamazwe futhi siqonde ukuthi umthelela kanjani amabhizinisi nabathengi.

Amanani e-VAT

Amazinga e-VAT ahluka kakhulu kuye ngamazwe. Amanye amazwe anenani le-VAT elilodwa lazo zonke izimpahla namasevisi, kanti amanye anezilinganiso eziningi ngokuya ngesigaba sezimpahla namasevisi.

Isibonelo, e-European Union, amanani e-VAT asuka kokuphansi afika ku-5% kuya phezulu afika ku-27%. Ngokuphambene, ayikho i-VAT kazwelonke e-United States, futhi intela yokuthengisa ikhokhiswa ezingeni likahulumeni, ngamanani asuka ku-0% kuya ku-10%.

Ukukhululwa ku-VAT

Amazwe amaningi akhulula izimpahla namasevisi athile ku-VAT. Isizathu salokhu kukhululwa wukuqinisekisa ukuthi izimpahla nezinsizakalo ezibalulekile zihlala zithengeka kuzo zonke izakhamizi.

Isibonelo, amazwe amaningi akhulula ukudla, izinsiza zokwelapha, nezinto zokuhamba zomphakathi e-VAT. Nokho, uhlu lwezimpahla namasevisi akhululiwe luyahlukahluka kuye ngamazwe.

Imfundo, izincwadi, namaphephandaba akhululekile ekukhokheni i-VAT kwamanye amazwe, kanti kwamanye akhokhele intela.

Izindlela Zokuqoqwa kwe-VAT

Kunezindlela ezimbili eziyinhloko zokuqoqwa kwe-VAT:

• Indlela esekelwe ku-invoyisi kanye nendlela esekelwe kukheshi:  Ngendlela esekelwe ku-invoyisi, i-VAT iqoqwa lapho kukhishwa i-invoyisi, kungakhathaliseki ukuthi ikhasimende lizikhokhele yini izimpahla noma amasevisi.
• Le ndlela ivame kakhulu emazweni amaningi futhi yaziwa nangokuthi isisekelo sokuqoqwa kwe-VAT.
• Ngendlela esekelwe kukheshi:  I-VAT iqoqwa kuphela uma ikhasimende selikhokhele izimpahla noma amasevisi. Le ndlela ayijwayelekile futhi isetshenziswa kakhulu emazweni asathuthuka lapho amabhizinisi amancane amaningi esebenza ngemali.

Imithelela Yamabhizinisi Nabathengi

Umehluko we-VAT phakathi kwamazwe unemithelela ebalulekile kumabhizinisi nakubathengi. Ukuthobela i-VAT kungase kube nzima emabhizinisini asebenza ngaphesheya kwemingcele.

Kumelwe baqonde amanani e-VAT, ukukhululwa, nezindlela zokuqoqa zezwe ngalinye abasebenza kulo ukuze bagweme izinhlawulo nezinhlawulo.

Kubathengi, umehluko we-VAT ungathinta izintengo zezimpahla namasevisi. 

Isibonelo, umkhiqizo obiza u-$100 ezweni elilodwa ungase ubize u-$127 kwelinye ngenani eliphakeme le-VAT. Ngaphezu kwalokho, ukukhululwa ku-VAT kungaba nomthelela ekuthengeni kwezimpahla ezibalulekile kanye nezinsizakalo, ikakhulukazi emakhaya anemali ephansi.

Uhlu lwe-VAT % yobudala lwamazwe ahlukene

Iphesenti le-VAT liyahlukahluka kuye ngamazwe, futhi amabhizinisi adinga ukwazi amanani emazweni asebenza kuwo.

Nalu uhlu lwamaphesenti e-VAT emazweni ahlukene:

• I-United Kingdom: 20%

I-United Kingdom inezinga le-VAT elijwayelekile elingu-20%. Kuphinde kwehliswe amanani angu-5% kanye no-0% ezimpahleni namasevisi athile.

• EJalimane: 19%

E-Germany, izinga le-VAT elijwayelekile lingu-19%. Kukhona futhi amanani ancishisiwe angu-7% kanye no-0% ezimpahleni namasevisi athile.

• I-France: 20%

I-France inezinga le-VAT elijwayelekile elingu-20%. Kukhona futhi amanani ancishisiwe angu-10% kanye no-5.5% ezimpahleni namasevisi athile.

• I-Spain: 21%

I-Spain inezinga le-VAT elijwayelekile elingu-21%. Kukhona futhi amanani ancishisiwe angu-10% no-4% ezimpahleni namasevisi athile.

• I-Italy: 22%

E-Italy, izinga le-VAT elijwayelekile lingu-22%. Kukhona futhi amanani ancishisiwe angu-10% no-4% ezimpahleni namasevisi athile.

• I-Netherlands: 21%

I-Netherlands inezinga le-VAT elijwayelekile elingu-21%. Kukhona futhi amanani ancishisiwe angu-9% kanye no-0% ezimpahleni namasevisi athile.

• I-Belgium: 21%

I-Belgium inezinga le-VAT elijwayelekile elingu-21%. Kunamazinga ancishisiwe angu-12%, 6%, kanye no-0% ezimpahleni namasevisi athile.

• I-Austria: 20%

E-Austria, izinga le-VAT elijwayelekile lingu-20%. Kukhona futhi u-10% kanye no-13% wezilinganiso ezincishisiwe zezimpahla namasevisi athile.

• I-Denmark: 25%

I-Denmark inezinga le-VAT elijwayelekile elingu-25%. Kukhona namazinga ancishisiwe angu-0% ezimpahleni namasevisi athile.

• I-Sweden: 25%

I-Sweden inezinga le-VAT elijwayelekile elingu-25%. Kukhona futhi amanani ancishisiwe angu-12% kanye no-6% ezimpahleni namasevisi athile.

• I-Norway: 25%

I-Norway inezinga le-VAT elijwayelekile elingu-25%. Kukhona futhi amanani ancishisiwe angu-15% kanye no-10% ezimpahleni namasevisi athile.

• I-Switzerland: 7.7%

ISwitzerland inezinga le-VAT elijwayelekile elingu-7.7%. Kukhona futhi amanani ancishisiwe angu-2.5% kanye no-3.7% ezimpahleni namasevisi athile.

• E-Canada: 5%

E-Canada, izinga le-VAT elijwayelekile lingu-5%. Kukhona nezintela zokuthengisa zesifundazwe ezihluka ngokwezifundazwe.

• I-United States: Iyahlukahluka ngezwe

E-United States, izintela zokuthengisa zifakwa emazingeni esifunda nawendawo, futhi izinga liyahlukahluka ngokwezifunda nendawo.

• I-Australia: 10%

E-Australia, izinga le-VAT elijwayelekile lingu-10%. Kukhona futhi ukukhululwa kanye nezilinganiso ezincishisiwe zezimpahla namasevisi athile.

• E-New Zealand: 15%

I-New Zealand inezinga le-VAT elijwayelekile elingu-15%. Kukhona futhi ukukhululwa kanye nokunikezwa okulinganiselwe ngeqanda kwezimpahla namasevisi athile.

• I-China: 13%

E-China, izinga le-VAT elijwayelekile lingu-13%. Kukhona futhi amanani ancishisiwe angu-9% kanye no-6% ezimpahleni namasevisi athile.

• I-India: 18%

I-India inezinga le-VAT elijwayelekile elingu-18%. Kuphinde kwehliswe amanani angu-5% kanye no-12% ezimpahleni namasevisi athile.

• Japan: 10%

I-Japan inezinga le-VAT elijwayelekile elingu-10%. Kukhona futhi amanani ancishisiwe angu-8% kanye no-0% ezimpahleni namasevisi athile.

Ishadi Lemininingwane mayelana ne-VAT limi kanje:

Amazwe	I-VAT % ubudala	Amazwe	I-VAT % ubudala
E-Argentina	21%	I-Malaysia	6%
Australia	10%	eMalta	18%
E-Austria	20%	eMexico	16%
EBelgium	21%	I-Morocco	20%
Brazil	16%	E-Netherlands	21%
Canada	5%	E-New Zealand	15%
eChile	19%	eNigeria	8%
China	13%	eNorway	25%
eColombia	19%	I-Saudi Arabia	15%
eKhupro	19%	Peru	18%
I-Czech Republic	21%	Philippines	12%
I-Denmark	25%	Poland	23%
iGibhithe	14%	EPortugal	23%
E-Estonia	20%	I-Romania	19%
I-Finland	24%	I-Serbia	20%
France	20%	Singapore	7%
EJalimane	19%	I-Slovakia	20%
Greece	24%	I-Slovenia	22%
I-Hungary	27%	Iningizimu Afrika	15%
I-India	18%	INingizimu Korea	10%
I-Indonesia	10%	Spain	21%
I-Ireland	23%	eSweden	25%
Italy	22%	eSwitzerland	8%
Japan	10%	I-Taiwan	5%
Kenya	16%	Thailand	7%
I-Latvia	16%	igalikuni	18%
I-Lithuania	21%	I-united states	Ukusuka ku-0% kuye ku-10.5%
E-Luxembourg	17%	eVenezuela	12%

Iyini i-GST noma intela yokuthengisa?

I-GST (Intela Yezimpahla Namasevisi) intela yenani elingeziwe ekhokhiswa ukunikezwa kwezimpahla namasevisi e-India. Yethulwe ngoJulayi 1, 2017, ukuze ithathele indawo uhlelo lwangaphambili lwezintela ezingaqondile eziningi njenge-VAT, Intela Yesevisi, Intela Yentela, nezinye.

I-GST iyintela ebanzi, yezigaba eziningi, esekelwe endaweni ekhokhiswa kukho konke ukungezwa kwevelu okwenziwa kumkhiqizo noma isevisi kulo lonke uchungechunge lwawo lokuhlinzeka kuze kube ifinyelela kumthengi wokugcina.

Ngaphansi kohlelo lwe-GST, amabhizinisi nabahwebi kudingeka babhalisele i-GST futhi bathole inombolo kamazisi ye-GST (GSTIN) ehlukile.

I-GST ikhokhiswa ngamanani ahlukene, asukela ku-0% kuya ku-28%, kuye ngohlobo lwezimpahla noma amasevisi anikeziwe.

Ezinye izimpahla namasevisi, njengemithi ebalulekile, izinto zokudla okuyisisekelo, nezinkonzo zemfundo, azikhishwa ku-GST.

Uhlelo lwe-GST lusekelwe ku-Input Tax Credit (ITC), evumela amabhizinisi ukuthi afune intela ekhokhwayo ekuthengeni kwawo njengekhredithi ngokumelene nesikweletu sawo se-GST.

Lokhu kuqeda umphumela wokuwohloka kwezintela, owawudlangile ngaphansi kohlelo lwangaphambili futhi kunciphisa umthwalo wentela emabhizinisini.

Uhlelo lwe-GST lunezinzuzo ezimbalwa, ezifana nokwenza lula ukwakheka kwentela, ukunciphisa umthwalo wokuthobela emabhizinisini, kanye nokukhuthaza ukunethezeka kwebhizinisi e-India.

Kuphinde kwasiza ekukhuphuleni ukuqoqwa kwentela kahulumeni kanye nokukhulisa ukukhula komnotho ngokwenza izimpahla nezinsizakalo zithengeke kakhudlwana kubathengi.

Okokugcina: I-GST iwushintsho olubalulekile lwentela oluguqule uhlelo lwentela e-India. Nakuba kuye kwaba nezinselele ezithile ekusetshenzisweni kwayo, izinzuzo ze-GST zilindeleke ukuba zifinyelele kude, okuhlanganisa ukukhuphuka kokuthobela imithetho, ukusebenza kahle, nokukhula komnotho.

I-VAT Vs Intela Yokuthengisa

I-Value Added Tax (VAT) kanye Nentela Yokuthengisa izintela ezingaqondile ezibekwe ezimpahleni nakumasevisi.

Lezi zintela zikhokhiswa umthengi wokugcina, kodwa isibopho sokuzikhokha sikumdayisi noma umhlinzeki wesevisi. Ngesikhathi esifanayo, i-VAT kanye Nentela Yokuthengisa ingase ibonakale ifana.

Zinomehluko omkhulu othinta indlela ezisetshenziswa ngayo kanye nendlela eziwuthinta ngayo umnotho.

I-VAT intela enanini elengezwe kumkhiqizo noma isevisi esigabeni ngasinye sokukhiqiza nokusabalalisa.

Intela ibalwa ngokusekelwe kumehluko phakathi kwentengo yomkhiqizo noma isevisi nezindleko zezinto namasevisi asetshenziselwa ukuwukhiqiza.

Intela ivamise ukufakwa enanini lokugcina elikhokhwa umthengi. I-VAT isetshenziswa emazweni amaningi emhlabeni jikelele, okuhlanganisa ne-European Union.

Ngakolunye uhlangothi, Intela Yokuthengisa intela ekuthengisweni kokugcina komkhiqizo noma isevisi. Ibalwa njengephesenti yenani eliphelele elikhokhelwe umthengi futhi yengezwe enanini lapho kudayiswa khona.

Intela Yokuthengisa ivamise ukusetshenziswa e-United States, lapho izwe ngalinye libeka isilinganiso saso Sentela Yokuthengisa, ukusuka ku-0% ukuya ngaphezulu kuka-10%.

Omunye umehluko oyinhloko phakathi kwe-VAT kanye Nentela Yokuthengisa yindlela esetshenziswa ngayo. I-VAT isetshenziswa esigabeni ngasinye sokukhiqiza nokusabalalisa.

Nakuba Intela Yokuthengisa isetshenziswa kuphela endaweni yokugcina yokuthengisa. Lokhu kusho ukuthi i-VAT ikhokhiswa enanini elingezwe esigabeni ngasinye sokukhiqiza, kuyilapho Intela Yokuthengisa ikhokhiswa kuphela ngentengo yokugcina.

Omunye umehluko yindlela eziphathwa ngayo. Ngokuvamile uhulumeni ulawula i-VAT, ebeka izinga lentela futhi iqoqe imali yentela.

Ngokuphambene, Intela Yokuthengisa ivamise ukulawulwa ohulumeni bezifundazwe nabasekhaya, abanegunya lokusetha amanani abo futhi baqoqe imali engenayo.

Umthelela we-VAT kanye neNtela Yokuthengisa emnothweni nawo uyahluka. I-VAT ivamise ukusebenza kahle kakhulu kuneNtela Yokuthengisa ngoba ikhuthaza amabhizinisi ukuthi asebenze kahle futhi ehlise izindleko esigabeni ngasinye sokukhiqiza.

Lokhu kungenxa yokuthi amabhizinisi angakwazi ukubuyisela i-VAT ayikhokhayo ezintweni nasezinsizeni ezisetshenziswa ekukhiqizeni, okunciphisa izindleko zokukhiqiza zizonke.

Ngakolunye uhlangothi, i-Sales Tax ingahlehla, ithinte ngokulinganayo abathengi abahola kancane, okungenzeka kudingeke ukuthi bakhokhe iphesenti elibaluleke kakhulu lemali yabo engenayo ezintela.

Okokugcina, i-VAT kanye Nentela Yokuthengisa kokubili kuyimithombo ebalulekile yemali engenayo yohulumeni emhlabeni wonke. 

Nakuba zabelana ngokufana okuthile, zihluka kakhulu endleleni ezisetshenziswa ngayo, eziphathwa ngayo, kanye nendlela ezithinta ngayo umnotho.

Ekugcineni, ukukhetha phakathi kwe-VAT kanye Nentela Yokuthengisa kuncike ezidingweni ezithile zezwe noma zezwe nezinto ezibalulekile ezibalulekile.

Siyini isidingo sokuqaliswa kwe-VAT?

Ukuqaliswa kwe-VAT kufeza izinjongo ezimbalwa.

• Okokuqala

I-VAT iwumthombo obalulekile wemali engenayo kohulumeni. Kwenza ohulumeni bakwazi ukwenza izimali zokuxhasa izindleko zomphakathi ezifana nokuthuthukiswa kwengqalasizinda, izinhlelo zezenhlalakahle, kanye nokuvikela.

• Okwesibili

I-VAT iwuhlelo lwentela olusebenza kahle futhi olungenzeleli kunezintela zokuthengisa ezivamile. Izintela zokuthengisa zendabuko zikhokhiswa kuphela ekuthengisweni kokugcina kwezimpahla namasevisi.

Okusho ukuthi umthwalo wentela uwela ngokuphelele kumthengi wokugcina. Ngokuphambene, i-VAT ikhokhiswa kuzo zonke izigaba zokukhiqiza nokusabalalisa.

Okusabalalisa umthwalo wentela kulo lonke uchungechunge lokuhlinzeka. Lokhu kubangela ukusatshalaliswa okulinganayo komthwalo wentela.

• Okwesithathu

I-VAT ingasiza ekwehliseni ukubalekela intela futhi ikhuthaze ukuba sobala emnothweni.

Ngokudinga amabhizinisi ukuthi agcine amarekhodi afanele futhi abike ukuthengiselana kwawo kuziphathimandla zentela, i-VAT idala umkhondo wephepha okwenza kube nzima kumabhizinisi ukugwema ukukhokha ingxenye yawo efanelekile yentela.

Sekukonke, ukuqaliswa kwe-VAT kuyadingeka ukuze kunyuswe imali kahulumeni, kugqugquzelwe ukungenzeleli nokusebenza kahle ohlelweni lwentela, futhi kuliwe nokubalekela intela.

Izinzuzo ze-VAT

I-Value Added Tax (VAT) intela yokusetshenziswa ekhokhiswa inani elengezwe esigabeni ngasinye sochungechunge lokukhiqiza nokusabalalisa. Nazi ezinye zezinzuzo ze-VAT:

• Ubulula:  I-VAT iyisistimu yentela elula, njengoba isekelwe esilinganisweni esisodwa sentela futhi isetshenziswa ngokufanayo kuzo zonke izimpahla namasevisi.
• Ukwehliswa kokugwema intela:  I-VAT iwuhlelo lokuzibophezela, njengoba amabhizinisi kufanele agcine amarekhodi afanele futhi abike ukuthengiselana kwawo ngokunembile. Lokhu kunciphisa ithuba lokubalekela intela futhi kuthuthukisa ukuthotshelwa kwentela.
• Imali engenayo eyengeziwe:  I-VAT iwumthombo obalulekile wemali engenayo kohulumeni, njengoba ikhokhiswa cishe kuzo zonke izimpahla namasevisi asetshenziswa emnothweni. Le mali engenayo ingaxhasa izinsiza zomphakathi ezibalulekile njengokunakekelwa kwezempilo, imfundo, nokuthuthukiswa kwengqalasizinda.
• Intela emaphakathi:  I-VAT iwuhlelo lwentela olungakhethi hlangothi olungabandlululi phakathi kwezimpahla zasekhaya nezingenisiwe. Lokhu kwakha inkundla yokudlala yamabhizinisi asekhaya nawamazwe ngamazwe futhi kukhuthaze ukuhwebelana kwamahhala.
• Ukwehliswa kwentela okwehlisiwe:  I-VAT igwema inkinga yokukhokhwa kwentela, lapho izintela zikhokhiswa ngaphezu kwezintela esigabeni ngasinye sochungechunge lokukhiqiza nokusabalalisa. Lokhu kunciphisa umthwalo wentela uwonke kumabhizinisi nakubathengi futhi kwenza izimpahla namasevisi akholeke kakhudlwana.
• Ukuncintisana okuthuthukisiwe:  I-VAT ikhuthaza amabhizinisi ukuthi asebenze kahle futhi aqhudelane, njengoba ekwazi ukufuna ukubuyiselwa i-VAT abayikhokhile ngokufaka kwabo. Lokhu kunciphisa izindleko zokukhiqiza futhi kwenza amabhizinisi akwazi ukunikela ngezimpahla namasevisi ngamanani aphansi.
• Ukulunga Kwentela:  I-VAT iwuhlelo lwentela olulingana kakhulu olusekelwe ekusetshenzisweni kunemali engenayo. Wonke umuntu ukhokha isilinganiso esifanayo sentela ezimpahleni nasezinsizeni abazisebenzisayo, kungakhathaliseki izinga labo lemali engenayo.
• Ikhuthaza Ukuthotyelwa Kwemithetho:  I-VAT ikhuthaza amabhizinisi ukuthi athobele imithetho yentela, njengoba ekwazi ukufuna ukubuyiselwa i-VAT abayikhokhayo ekuthengeni kwabo. Lokhu kukhuthaza amabhizinisi ukuthi agcine amarekhodi anembile futhi akhokhe izintela zawo ngesikhathi.
• Yehlisa Ukugwema Intela:  I-VAT yehlisa ububanzi bokubalekela intela njengoba kunzima kumabhizinisi ukufihla ukuthengisa nokuthenga kwawo. Uhlelo ludala umkhondo wephepha wokuthengiselana okungalandelelwa kalula futhi kuhlolwe yiziphathimandla zentela.
• Ithuthukisa Ukukhula Komnotho:  I-VAT ingakhuthaza ukukhula komnotho ngokudala inkundla yokudlala yamabhizinisi. Yehlisa umthwalo wentela yokuthekelisa kwamanye amazwe, ibenze baqhudelane kakhulu ezimakethe zomhlaba. 
• Ukwengeza, imali etholwa nge-VAT ingasetshenziselwa ukuxhasa imiklamo yengqalasizinda engakhuphula ukukhula komnotho. Sekukonke, i-VAT iwuhlelo lwentela olunobulungiswa nolusebenzayo olungangenisa imali ebalulekile kohulumeni kuyilapho luthuthukisa ukuthobela umthetho kanye nokukhula komnotho.

Ukungalungi kwe-VAT

I-VAT intela ekhokhiswa inani elengeziwe esigabeni ngasinye sokukhiqiza nokusatshalaliswa kwezimpahla namasevisi. Nakuba kuwuhlelo lwentela olusetshenziswa kakhulu, luphinde lube nobubi obuthile okufanele bucatshangelwe. Okunye okungalungile kwe-VAT yilezi:

• Imvelo ehlehlayo:  I-VAT intela ehlehlayo, okusho ukuthi inomthelela ongemuhle kumakhaya ahola kancane. Njengoba intela ikhokhiswa ngentengo yokugcina yomkhiqizo, inyusa izindleko zezimpahla nezinsizakalo kubathengi, okungase kuthwalise kanzima labo abahola kancane.
• Amaphepha anyusiwe:  I-VAT idinga amabhizinisi ukuthi agcine amarekhodi anemininingwane yokuthengisa kwawo, ukuthenga, nezinkokhelo ze-VAT. Lawa maphepha angadla isikhathi futhi abize amabhizinisi, ikakhulukazi kumabhizinisi amancane adinga izinsiza ezengeziwe ukuze aliphathe ngempumelelo.
• Umthwalo emabhizinisini amancane:  Amabhizinisi amancane angase akuthole kunzima ukuthobela imithetho ye-VAT, njengoba angase adinge izinsiza ezengeziwe ukuze agcine amaphepha adingekayo futhi angase athwale kanzima ngezinkinga zokuphuma kwemali ngenxa yesikhathi sokukhokhwa kwe-VAT.
• Ukugwema ukukhokha intela:  I-VAT nayo ijwayele ukubalekela intela, njengoba kunzima ukulandelela ukuhanjiswa kwezimpahla nezinsizakalo ukweqa imingcele. Lokhu kungaholela ekulahlekelweni kwemali engenayo kahulumeni kanye nokuncintisana ngokungafanele kwamabhizinisi athobelayo intela.
• Ubunkimbinkimbi:  Uhlelo lwe-VAT lungaba inkimbinkimbi, ikakhulukazi uma kwenziwa izinto eziwela imingcele, lapho kungasebenza khona amanani nemithetho ehlukene. Lokhu kungenza kube nzima ukuthi amabhizinisi azulazule ohlelweni futhi kungase kubangele amaphutha nezijeziso.
• Izingcindezi zokwehla kwamandla emali:  I-VAT nayo ingaba nomthelela ekucindezelweni kokwehla kwamandla emali, njengoba inyusa izindleko zokukhiqiza futhi, ekugcineni, izindleko zezimpahla nezinsizakalo kubathengi.
• Izindleko zokuphatha:  I-VAT idinga umsebenzi obalulekile wokuphatha ukuze isetshenziswe, njengoba amabhizinisi kudingeka alandelele i-VAT. Baye bakhokha ngama-inputs abo kanye ne-VAT abayikhokhile emiphumeleni yabo. Lokhu kungaba inselele ikakhulukazi kumabhizinisi amancane, angase adinge izinsiza ezengeziwe ukuze alawule umthwalo wokuphatha.
• Ukuhlanekezelwa kwezimakethe:  I-VAT ingahlanekezela izimakethe ngokugqugquzela amabhizinisi ukuthi ahlanganiswe aqonde phezulu. Ibavumela ukuthi bagweme ukukhokha i-VAT kuma-inputs ngokuwakhiqiza endlini.
• Lokhu kungaholela ekugxilweni kwamandla emakethe nokunciphisa ukuncintisana. Sekukonke, nakuba i-VAT ingaba yindlela ephumelelayo yokungenisa imali kohulumeni, kubalulekile ukucabangela ukonakala okungaba khona kwale ndlela yentela.

Imibuzo Evame Ukubuzwa Ehlobene Nesibali Se-VAT

Ibalwa kanjani i-vat kusuka ku-gross?

Ukubala i-VAT (Value Added Tax) enanini liphelele kuhilela ifomula elula. Nasi isibonelo: Ake sithi uthenge izimpahla ezibiza u-$1,200, futhi izinga le-VAT elisebenzayo lingu-20%. Ukuze ubale i-VAT:

• Isinyathelo 1:  Thola izinga le-VAT
• Isilinganiso se-VAT = 20%
• Isinyathelo sesi-2:  Hlukanisa inani eliphelele ngenani le-VAT
• $1,200 ÷ 1.2 = $1,000
• Isinyathelo sesi-3:  Phindaphinda umphumela ngenani le-VAT
• $1,000 × 0.2 = $200
• Isinyathelo sesi-4:  Susa inani le-VAT enanini lilonke
• $1,200 – $200 = $1,000
• Ngakho-ke, inani le-VAT ngu-$200, kanti inani lengqikithi (ngaphandle kwe-VAT) ngu-$1,000.

Ubani okhokhela intela ye-VAT?

I-VAT intela yokusetshenziswa, ekugcineni ekhokhwa umthengi wokugcina.

 Kodwa-ke, amabhizinisi anesibopho sokuqoqa futhi athumele intela kuhulumeni.

Bakhokhisa i-VAT ezimpahleni nasezinsizeni abazithengisayo bese bekhipha noma iyiphi i-VAT abayikhokhile ezimpahleni nasezinkonzweni abazithengile ngesikhathi besenza ibhizinisi. Umehluko ube usukhokhwa kuhulumeni.

Ngale ndlela, i-VAT iyintela enanini elingezwe esigabeni ngasinye sokukhiqiza nokusatshalaliswa kwezimpahla namasevisi, futhi ekugcineni idluliselwa kumthengi wokugcina njengengxenye yentengo yokuthenga.

Yiziphi izinhlobo ezintathu ze-VAT?

Okulandelayo yizinhlobo ezintathu ze-VAT:

• I-VAT Yokusetshenziswa:  Lolu hlobo lusekelwe ekusetshenzisweni kokugcina kwezimpahla namasevisi. Isetshenziswa enanini elikhokhwa umthengi futhi iwuhlobo oluvame kakhulu lwe-VAT.
• I-VAT Yokukhiqiza:  Lolu hlobo lwe-VAT lusekelwe enanini elengezwe esigabeni ngasinye sokukhiqiza. Isetshenziswa kumehluko phakathi kwevelu yezimpahla namasevisi akhiqizwayo kanye nenani lezinto ezisetshenziswayo ekukhiqizeni.
• I-VAT yendawo:  Lolu hlobo lwe-VAT lusekelwe endaweni yezimpahla namasevisi. Isetshenziswa ezweni lapho izimpahla noma izinsiza zisetshenziswa, kungakhathaliseki ukuthi zikhiqizwe kuphi.

Ubani ongagwema ukukhokha i-VAT?

Abanye abantu noma izinhlangano zingase zikhululeke ekukhokheni i-VAT (Value Added Tax) ezimeni ezithile. Lokhu kungase kuhlanganise:

• Amabhizinisi amancane:  Kwamanye amazwe, amabhizinisi amancane anenzuzo engaphansi komkhawulo othile angase akhululwe ekukhokheni i-VAT.
• Izinhlangano ezisiza umphakathi:  Ngezikhathi ezithile, izinhlangano ezisiza umphakathi zingase zikhululeke ekukhokheni i-VAT ekuthengeni okuthile.
• Abathekelisi:  Abathekelisa bangase bafune ukubuyiselwa i-VAT ezimpahleni namasevisi asetshenziswa ekuthumeleni izimpahla.

• Abantu ngabanye:  Amanye amazwe anomkhawulo omncane ongaphansi lapho abantu abangabodwana kudingekile ukuthi bakhokhe i-VAT.
• Kubalulekile ukuqaphela ukuthi imithetho nemithetho ethile ephathelene nokukhululwa ku-VAT ingahluka kuye ngezwe nesifunda. Kungcono ukubonisana nochwepheshe bentela noma i-ejensi kahulumeni ukuze uthole isiqondiso esithile mayelana nokukhululwa ku-VAT endaweni yangakini.

Ngingakwazi ukufuna ukubuyiselwa i-VAT?

Ukuthi ungakwazi yini ukufuna ukubuyiselwa i-Value Added Tax (VAT) kuncike ezintweni ezimbalwa, njengezwe ohlala kulo—uhlobo lwezimpahla noma amasevisi owathengile kanye nenjongo ozithenge ngayo.

Ngokuvamile, ake sithi uyibhizinisi noma umuntu obhalisele i-VAT ezweni le-European Union (EU) futhi uthenge izimpahla noma amasevisi ngezinjongo zebhizinisi. Uma kunjalo, ungafuna ukubuyiselwa i-VAT ekhokhiwe kulokho kuthenga.

Nokho, uma ungabhaliselanga i-VAT, ungase ungakwazi ukufuna ukubuyiselwa i-VAT.

Uma ungekho e-EU, imithetho emayelana nokubuyiselwa kwe-VAT ingahluka. Amanye amazwe anezivumelwano ezifanayo ne-EU, ezingakuvumela ukuthi ufune ukubuyiselwa i-VAT, kanti amanye awakwenzi lokho.

Kufanele uhlole iziphathimandla zentela zezwe lakini ukuze ubone imithetho.

Kubalulekile futhi ukuqaphela ukuthi kungase kudingeke usebenzise imali encane ukuze ufune ukubuyiselwa i-VAT, futhi kungase kudingeke ugcine amarisidi namanye amadokhumenti ukuze usekele isimangalo sakho.

Ukuthi ungakwazi yini ukucela ukubuyiselwa i-VAT kuzoncika ezimeni zakho ezithile, futhi kuwumqondo omuhle ngaso sonke isikhathi ukuxhumana neziphathimandla ezifanele noma uchwepheshe wentela ukuze uthole iseluleko.

Kwenzekani uma ungayikhokhi i-VAT?

Ukwehluleka ukukhokha i-VAT kungaba nemiphumela emibi kakhulu emabhizinisini, okuhlanganisa izinhlawulo, izinhlawulo, nezinyathelo zomthetho.

Uma ibhizinisi lehluleka ukukhokha i-VAT eliyikweletayo, isiphathimandla sentela singase sithathe izinyathelo zokubuyisela isikweletu. Lokhu kungabandakanya;

• Izijeziso zokukhokha sekwephuzile:  Iziphathimandla zentela eziningi zibeka izinhlawulo zokukhokhwa sekwephuzile kwe-VAT. Lezi zijeziso zingaba zikhulu futhi ziqongelele ngokuhamba kwesikhathi uma isikweletu singakhokhiwe.
• Izindleko zenzalo:  Iziphathimandla zentela zingakhokhisa inzalo ku-VAT engakhokhiwe kanye nezinhlawulo. Futhi, lezi zindleko zinganqwabelana ngokuhamba kwesikhathi futhi zenze isikweletu sibize kakhulu ukusikhokha.
• Isinyathelo somthetho:  Uma ibhizinisi lehluleka ngokuphindaphindiwe ukukhokha i-VAT, isiphathimandla sentela singase sithathe izinyathelo zomthetho ukuze sibuyise isikweletu. Lokhu kungase kuhlanganise nokuthola incwadi yenkantolo yokushaqa impahla noma ukuqeda ibhizinisi.
• Ukulahlekelwa isithunzi:  Ukwehluleka ukukhokha i-VAT kungalimaza isithunzi sebhizinisi, ikakhulukazi uma udaba seluvela emphakathini.

Lokhu kungaholela ekulahlekelweni kwamakhasimende futhi kwenze kube nzima ngebhizinisi ukuthi livikele uxhaso lwezimali noma ubambiswano esikhathini esizayo.

Ukwehluleka ukukhokha i-VAT kungaba nemiphumela emibi kakhulu emabhizinisini, okuhlanganisa nezijeziso zezezimali, izinyathelo zomthetho, nokulimala kwesithunzi sawo. Ngakho-ke, kubalulekile ukuthi amabhizinisi aqinisekise ukuthi athobela izibopho zawo ze-VAT futhi akhokhe noma iyiphi i-VAT efuneka ngesikhathi.

Ungakwazi yini ukwenqaba ukukhokha i-VAT?

Ngokuvamile, abantu ngabanye namabhizinisi bangenqaba kuphela ukukhokha i-Value Added Tax (VAT) uma bekhululiwe noma belinganiselwe ngeqanda. I-VAT intela yokuthengiswa kwezimpahla namasevisi, ngokuvamile afakwe enanini lento ethengisiwe noma isevisi.

Uma uyibhizinisi elibhalisele i-VAT, kufanele ukhokhise i-VAT kokuthengisiwe kwakho futhi ukhokhe i-VAT oyiqoqayo kwabaphathi bentela.

Ungafuna kuphela ukubuyiselwa i-VAT oyikhokhile ekuthengeni ibhizinisi lakho uma ubhalisele i-VAT. 

Ukwehluleka ukukhokha i-VAT oyiqoqile noma ukufuna ukubuyiselwa i-VAT engaphezu kwaleyo okufanele uyikhokhe kungaholela ezijezisweni nasezinyathelweni zomthetho.

Uma ukholelwa ukuthi ukhululiwe ekukhokheni i-VAT noma ukhokhiswe ngokungalungile, ungakwazi ukuphikisa inani nesiphathimandla sentela esifanelekile. Nokho, kufanele uqaphele ukuthi awukwazi ukumane wenqabe ukukhokha i-VAT ngaphandle kwemiphumela.

Kafushane, abantu ngabanye namabhizinisi bangenqaba kuphela ukukhokha i-VAT uma bekhululiwe noma belinganiselwe ngoziro. Uma kunengxabano mayelana nenani le-VAT ekweletwayo, lokhu kufanele kuxazululwe ngemigudu efanele nesiphathimandla sentela esifanele.