I-invoyisi lelungile icala ebufakazini bekulethwa, hhayi ku-oda yekutsengisa. Etimphahleni, lobufakazi yinothi yekulethwa lesayinwe ngumuntfu logunyatiwe ekhasimendeni futsi letfwetjulwa ngelucingo emnyango: linani lelemukelwe ngempela kuwo wonkhe umugca, ligama nekusayina kwemukeli, sikhatsi nendzawo, sitfombe semphahla, kanye nako konkhe lokwaliwe nesizatfu sako. Esevisini kusayina kwekuphela kwemsebenti ngumelaphansi welikhasimende, futsi emsebentini wekwakha yi-claim yenchubekelembili levunywe ngunjiniyela nobe ngumeluleki wemnikati. Bese sistimu iguqula lobufakazi bube yi-invoyisi lesalungiswa ngaphandle kwekuphindza ubhale, ngako-ke umugca longakalethwa awukaze ufakwe ku-invoyisi, inothi lesayiniwe ihlala inamatselwe ku-invoyisi, futsi imphikiswano levela ngemuva iphendvulwa ngeminithi linye, hhayi ngeliviki linye.

Kusuka emkhawulweni wesikweleti kuya esikhatsini sekulethwa

Ku-ncenye yesitsatfu wonkhe likhasimende latfola lirekhodi lelicinisekisiwe, umkhawulo sistimu lewuhlolako kuyo yonkhe i-oda nakuko konkhe kulethwa, kanye nemuntfu lowatiwako lowemukela futsi avume ema-invoyisi. Lencenye ikhuluma ngesikhatsi lapho kutsengisa kuba yintfo longayifunela inkhokhelo: kulethwa. I-oda yekutsengisa itsi yini lokwavunyelwana ngako; loko likhasimende lelikukhokhelako ngulokufike kulo ngempela. Emkhatsini wakho kunemehluko lemincane leyenteka onkhe malanga, ngekwetsembeka ezinhlangotsini tombili: intfo yaphela esitolo ngako imphahla yahamba ingakaphelele, emabhokisi lamabili alimala endleleni futsi umemukeli wawala, indzawo yekwakha yacela kutsi ingcenye yenani isiwe eviki lelilandzelako.

Nangabe i-invoyisi ikhishwa ku-oda yekutsengisa, iyawutsatsa lomehluko, futsi litiko letimali lelikhasimende litfola linani lelingavumelani naloko sitolo salo lesikwemukele. Nangabe likhasimende lakho livumelanisa ema-invoyisi ebaniketi ngendlela lesayichaza ngekwalotsengako ku-kwemukelwa kwemphahla nekuvumelanisa kwetintfo letintsatfu, ngeke likhokhe i-invoyisi kuze ivumelane ne-oda yalo yekutsenga nelirekhodi lekwemukela lelalenta ngekwalo, futsi i-invoyisi yonkhe iyalindza kuze umehluko uchazwe, hhayi umugca lowehlukile kuphela. Lapho kucala khona lokunyenti kwekubambeka kwenkhokhelo lesakuchaza encenyeni yekucala: kute kungavumelani ngesikweleti, kumane kube nembhalo lowodvwa longavumelani nalomunye. I-invoyisi levela kulo nombolo lefanako leyasayinwa ngumemukeli walo idlula ekuvumelaniseni kwalo ngaphandle kwekutsi kube nalobutako.

Timphahla: inothi yekulethwa letfwetjulwa ngelucingo emnyango

Inothi yekulethwa yelphepha lithulusi lelihle, futsi isasebenta etinkampanini letinyenti. Kodvwa ifika kumgcinimabhuku ngemuva kwemalanga, nangabe ifika nje; ingamanta nobe ilahleke ebhokisini lemoto yelilori; futsi kusayina lokukuyo akusho kutsi ngubani lowasayina nobe kutsi bekagunyatiwe yini. Kuyisa inothi elucingweni akuwushintji umcondvo, kushintja sikhatsi: kulethwa kubhalwa ngesikhatsi kwenteka futsi kufika esistimini ngaso leso sikhatsi. Inothi yekulethwa lenhle inetintfo letisitfupha:

  • Linani lelemukelwe ngempela kuwo wonkhe umugca, licatsaniswa nelinani lelise-oda yekulayisha. Umshayeli nobe lomeleli wekutsengisa uvula i-oda yekulethwa elucingweni lwakhe acinisekise intfo ngayinye kanye nemukeli, ngako-ke nobe ngumuphi umehluko uyabonakala ilori isemnyango.
  • Ligama, sikhundla nekusayina kwemukeli. Umemukeli logunyatiwe uvela kulirekhodi lelikhasimende lesalakha encenyeni yesitsatfu: umgcini wesitolo walo, unjiniyela wendzawo yekwakha, nobe ngubani lelikhasimende limkhetsa endzaweni ngayinye. Nangabe kusayina lomunye umuntfu, kuyabonakala enothini ngalo lelo langa, hhayi ngemuva kwenyanga.
  • Sikhatsi nendzawo, lokutfwetjulwa lucingo ngekwalo, kute kube kute lobhala lilanga ngenkhumbulo.
  • Sitfombe semphahla nase yehlisiwe, kanye nesitfombe sesitembu selikhasimende enothini nangabe lisebentisa sona. Sitfombe ngesemphahla nesembhalo, hhayi sebantfu.
  • Tintfo letaliwe nesizatfu: kulimala, kungavumelani ne-oda, nobe kweca loko lokwa-odwa, kanye nesitfombe. Imphahla leyaliwe ibuyela elorini futsi ibhalwa njengekubuyela esitolo, kute ingalahleki emkhatsini waloko lokuphumile naloko lokufakwe ku-invoyisi.
  • Inombolo ye-oda yekutsenga yelikhasimende, nangabe litiko letimali lalo liyidzinga, lokuyinye yetintfo letiphatfwa lirekhodi lelikhasimende.

Kulethwa lokuyincenye akusiko kuhlukana lokuphatfwa ngelucingo. Nangabe likhasimende la-oda emabhokisi langu-100 futsi kwalethwa langu-60 namuhla, inothi ibhala langu-60, futsi langu-40 ahlala avulekile ku-oda yekutsengisa kuze alethwe nobe likhasimende liwakhansele. Nangabe umemukeli wala emabhokisi langu-4 ngoba alimele, inothi ibhala langu-56 lemukelwe kanye nalangu-4 laliwe, nesizatfu nesitfombe. Lamanani asibonelo, kodvwa umgomo uhlala unjalo: wonkhe umugca we-oda yekutsengisa uphela kulesinye setimo letintsatfu letatiwako, ulethiwe futsi wemukelwe, waliwa ngesizatfu, nobe usavulekile. Kute umugca losala endzaweni lempunga lapho umgcinimabhuku atawudzinga kubuta umshayeli ngemuva kwemaviki lamabili.

Tinsita nemsebenti wekwakha: kusayina kwekuphela kwemsebenti ne-claim levunyiwe

Sevisi ayifiki ngelilori, ngako kute lokubalwako emnyango. Bufakazi lapha kusayina kwekuphela kwemsebenti ngumelaphansi welikhasimende ekugcineni kwemsebenti: loko lokwentiwe, nini, kukhona yini lokusasele, kanye netitfombe temsebenti losewephelile. Inkampani yekulungisa lesebentela libhilidi lekuhlala ngesivumelwano senyanga ivala konkhe kuvakasha ngekusayina kwemphatsi welibhilidi; lihhotela lelibamba umcimbi ku-akhawunti yenkampani liwuvala ngekusayina kwemhleli wenkampani ngaloko lokuniketwe ngempela; umphatsi wetakhiwo uvala kulungiswa lokungaphandle kwesivumelwano ngekusayina kwalowo lowakucela. Ku-ema-oda emsebenti sachaza kutsi sonkhe sicelo sasendzaweni siba njani yi-oda lenenombolo, simo nemnikati; loko lencenye lekwengetako kutsi kuvala i-oda yemsebenti ngekusayina kwelikhasimende ngekwako kubufakazi bekulethwa lobakhela i-invoyisi. Umsebenti lowengetiwe lophandle kwesivumelwano udzinga kuvunywa lokubhalisiwe ngaphambi kwekutsi wentiwe, hhayi ngemuva, nobe ufika ku-invoyisi njengemugca kute namunye ekhasimendeni lowawatiko.

Sonkontileka akakhiphi i-invoyisi yemphahla letfunyelwe nobe yekuvakasha, kodvwa yemanani laphelile lalinganiswe ku-claim yenchubekelembili (mustakhlas). Bufakazi lapha kuvunywa kwe-claim ngunjiniyela nobe ngumeluleki wemnikati, hhayi kutfunyelwa kwayo ngusonkontileka. I-claim letfunyelwe kucagela kwasonkontileka kwaloko lokwentiwe; levunyiwe ngiloko lolunye luhlangotsi lolwavumelana nako. Ngiko-ke sicelo senkhokhelo sakhiwa ngemanani lavunyiwe, futsi umehluko emkhatsini waloko lokutfunyelwe naloko lokuvunyiwe ubhalwa kuyo yonkhe intfo kanye nesizatfu sawo, ngoba lomehluko umsebenti longakalinganiswa, lotawufakwa ku-claim lelandzelako, nobe kungavumelani lokudzinga umnikati. Kutsi emanani alinganiswa njani nekutsi tindleko tifakwa njani kuphrojekthi sakuchaza ku-kulawula tindleko nema-claim enchubekelembili; sikhatsi se-invoyisi yentsela ngaphansi kwesivumelwano sekwakha ngumbuto wemeluleki wakho wentsela.

Kusuka ekulethweni lokucinisekisiwe kuya ku-invoyisi lesalungiswa

Nase kulethwa sekuphelile futsi kucinisekisiwe, kute lophindza akubhale kusofthiwe ye-invoyisi. Sistimu iguqula inothi lecinisekisiwe ibe yi-invoyisi lesalungiswa: likhasimende livela kulirekhodi lalo, emanani etintfo avela ku-oda yekutsengisa levunyiwe kanye nediskhawunti yayo njengoba yavunywa encenyeni yesibili, emanani avela enothini hhayi ku-oda, futsi lilanga lekulethwa livela elucingweni. Umgcinimabhuku uhlola i-invoyisi lesalungiswa ayikhiphe, kodvwa akabhali emanani ayo. Kulolu hlelo kuvela imitsetfo lemitsatfu, leyengamelwa yisistimu hhayi yinkhumbulo:

  • Umugca longakalethwa awukaze ufakwe ku-invoyisi. Linani lelivulekile lihlala ku-oda yekutsengisa, futsi emanani laliwe akaze angene ku-invoyisi.
  • Kulethwa akukaze kufakwe ku-invoyisi kabili. Inothi ngayinye ixhunywe ne-invoyisi leyakhishwa kuyo, ngako ngeke ingene kuleyesibili.
  • Kulethwa lokucinisekisiwe akukaze kusale ngaphandle kwe-invoyisi. Kuvela eluhlwini lwemalanga onkhe kanye nebudzala bako, ngoba loko lokulethiwe kodvwa kungakafakwa ku-invoyisi yimali lekute namunye lose ayicelile, futsi kungulenye yemabhalansi lahlanganiswa kuhlolwa kwemkhawulo wesikweleti encenyeni yesitsatfu.

Kulethwa kuhlobene ngco naloko Imitsetfo Yekusetjentiswa kweMtsetfo we-VAT lekudzingako ku-invoyisi yentsela. Sigaba 53, sigatjana 5 sidzinga kutsi i-invoyisi ikhombise linani nelihlobo letimphahla letiniketiwe, nobe bubanti nelihlobo letinsita letiniketiwe, kanye nelilanga lekuniketwa nangabe lehlukile kulilanga le-invoyisi. Sigaba 53, sigatjana 1(b) sibeka lilanga lekugcina lekukhipha i-invoyisi yentsela yekuniketwa emkhatsini wemabhizinisi njengelilanga lesi-15 lenyanga lelandzela inyanga lekwenteke kuyo kuniketwa. Ngamanye emagama, linani nelilanga i-invoyisi lekudzingako kuloko ncamashi lokubhalwa yinothi yekulethwa, futsi sikhatsi sibalwa kusuka enyangeni yekuniketwa, hhayi kusuka elangeni inothi lefika ngalo kumgcinimabhuku. Nangabe i-invoyisi ikhishwa ngelinani lelingakalethwa, kuyilungisa ngemuva kwekukhishwa kudzinga inothi yesikweleti lekhombisa ngalokucacile i-invoyisi yekucala (Sigaba 54, tigatjana 1 na-4), lokunguyona ndzaba yencenye lelandzelako.

Nangabe litiko letimali lelikhasimende lishaya lucingo ngemuva kwemaviki litsi linani alizange lifike lonkhe, sisebenti sekuciwa kwetikweletu sivula i-invoyisi sitfole inothi lenamatselwe: ngubani lowemukela, nini, kuphi, malini lokwemukelwa, malini lokwaliwa, kanye nesitfombe semphahla nase yehlisiwe. Uyitfumela kuyo leyo mphendvulo, futsi kungaba ludzaba luyaphela, nobe kuvele kutsi liphutsa bekungelakitsi futsi liyalungiswa. Nobe ngabe kunjani, kute lophenya emaphepha ebashayeli, futsi kute lolindza liviki.

Loko Umtsetfo Webufakazi lokushoko ngenothi yekulethwa yedijithali

Banikati bemabhizinisi babuta loku nangabe kusayina kusuka ephepheni kuya esikrinini: lenothi iyabalwa yini nangabe imphikiswano ifika enkantolo? Umtsetfo Webufakazi, lowakhishwa ngeSimemetelo Sasebukhosini Nombolo M/43 wanga-1443 AH, unesehluko ngebufakazi bedijithali. Sigaba 53 sichaza bufakazi bedijithali njengabo bonkhe bufakazi lobususelwa emininingwaneni leyakhiwe, yakhishwa, yalethwa, yagcinwa nobe yatfunyelwa ngetindlela tedijithali, inkhomba nje kutsi ingabuye itfolakale ngendlela levisisekako. Sigaba 54 sibala emihlobeni yabo lirekhodi ledijithali, umbhalo wedijithali, kusayina kwedijithali, kubhalelana kwedijithali kanye nemidiya yedijithali. Sigaba 55 sitsi kufakazela ngebufakazi bedijithali kunesitfunti lesifanako nekufakazela ngekubhala ngaphansi kwemtsetfo.

Lokubaluleke kakhulu ekwenteni nguSigaba 57: bufakazi bedijithali lobungasiko bemtsetfo buboshe tinhlangotsi tentsengiselwano, ngaphandle kwekutsi kufakazelwe lokuphambene, etimeni letifaka ekhatsi bufakazi lobutfolakale ngendlela yedijithali lechaziwe esivumelwaneni lesiphikiswako. Sigaba 58 sibeka umtfwalo wekufakazela kutsi bufakazi bedijithali abusibo beliciniso kulowo lokushoko. Ngamanye emagama, indlela wena nelikhasimende lakho lenivumelana ngayo kucinisekisa kulethwa kufanele ibhalwe esivumelwaneni nobe emigomeni yekutsengisa, hhayi kushiywa njengemkhuba lowavunyelwana ngawo ngemlomo. Kutsi lesigatjana sibhalwa njani, nekutsi yini lenele etimeni letitsite, yimibuto yemmeli wakho. Ngalokwehlukile, Sigaba 66, sigatjana 1 seMitsetfo Yekusetjentiswa kwe-VAT sidzinga kutsi ema-invoyisi, emarekhodi nemibhalo yetimali kugcinwe okungenani iminyaka lengu-6 kusukela ekupheleni kwesikhatsi sentsela lesihlobene nako, futsi inothi lenamatselwe ku-invoyisi yayo ihlala nayo nyalo nje i-invoyisi isagcinwe.

Umbono we-Origami

Nasakha luhlelo lwekulethwa nekukhipha ema-invoyisi enkampanini, sicala ngekutsi ikufakazela njani kulethwa lamuhla: ngubani losayina ekhasimendeni, emanothi aya kuphi ngemuva kwekusayinwa, sikhatsi lesingakanani lesendlula emkhatsini wekulethwa ne-invoyisi, nekutsi ngubani lobhala emanani. I-invoyisi leyadzinga kulungiswa ngemuva kwekukhishwa isitjela kutsi luhlelo lwamanje luphukela kuphi, ngaphambi kwekutsi sidvwebe nobe sikrini sinye.

Bese sikuguqula kube luhlelo lolusebenta etingcingweni tebashayeli, bochwepheshe nebaphatsi bendzawo yekwakha: i-oda yekulethwa nobe i-oda yemsebenti levuleka elucingweni; kucinisekisa lokutfwebula linani, kusayina, sikhatsi, indzawo, sitfombe kanye nekwala netizatfu takho, ngisho nasendzaweni yekwakha lengenayo isiginali, kutfumele nase kuxhumana kubuyile; i-invoyisi lesalungiswa leyakhiwe ekulethweni lokucinisekisiwe; kanye nenothi lenamatselwe kuyo yonkhe i-invoyisi, konkhe kuxhumene nesistimu yakho yetimali kanye nema-invoyisi ekhompyutha. Loku kuyincenye yetistimu letentelwe wena lesitakha nge-tinsita tetfu.

Umsebenti waleliviki: ema-invoyisi lamashumi lamabili ekugcina lomunye lowabuta ngawo

Ngaphambi kwanobe nguyiphi sistimu, udzinga sitfombe saloko lokwenteka ngempela emkhatsini wekulethwa ne-invoyisi. Lona ngumsebenti wemphatsi wetimali nemphatsi wekusebenta kumhlangano munye:

  • Khetsa ema-invoyisi lamashumi lamabili ekugcina lakhokhwa sekwephutile, lelikhasimende lawabuta, nobe lalungiswa ngemuva kwekukhishwa.
  • Ku-invoyisi ngayinye, tfola bufakazi bekulethwa: inothi lesayiniwe, kusayina kwekuphela kwemsebenti, nobe i-claim levunyiwe. Bhala kutsi kwatsatsa sikhatsi lesingakanani kubutfola nekutsi wabutfola kuphi.
  • Catsanisa linani lelise-invoyisini nelinani lelisenothini, futsi ubhale kutsi linani le-invoyisi lavelaphi: ku-oda yekutsengisa nobe enothini.
  • Hlola kutsi ngubani lowasayina: ungulomunye yini wabemukeli labagunyatiwe kulirekhodi lelikhasimende, futsi ligama lakhe liyafundzeka yini?
  • Bala emalanga emkhatsini wekulethwa ne-invoyisi kuyinye ngayinye.

Linani lema-invoyisi longakhonanga kutfola bufakazi bawo emaminithini lambalwa, nelinani lalawo emanani awo avela ku-oda yekutsengisa esikhundleni senothi, kusicalo salencenye. Sikhala lesidze kakhulu emkhatsini wekulethwa ne-invoyisi sikutjela kutsi inothi ibambeka kuphi endleleni yayo leya kumgcinimabhuku.

Encenyeni lelandzelako

Nyalo i-invoyisi inemtfombo munye, kulethwa lokucinisekisiwe, futsi bufakazi bayo buhamba nayo. Incenye lelandzelako ibuta kutsi kungani inkhokhelo isalindza: i-invoyisi lekhishwa sekwephutile nobe lefika kumuntfu longakagunyatwa kuyivuma, tikhatsi tekukhipha eMitsetfweni Yekusetjentiswa, i-invoyisi yesifinyeto yenyanga, nekulungisa i-invoyisi ngemuva kwekukhishwa ngenothi yesikweleti nobe inothi yesikweleti lesinyusako esikhundleni sekuyicisha. Bese kuba ngulirejista lemphikiswano: yonkhe imphikiswano itfola umnikati, sizatfu nelilanga, futsi incenye ye-invoyisi lengaphikiswa isala ingaciwa.

Imitfombo