Ifomu 22, ifomethi ekhona e-Chile, ukuze abakhokhi bentela bayo, kungakhathaliseki ukuthi ngokwemvelo noma bezomthetho, bethule ukubanjwa kwezinzuzo zabo zonyaka.
Ifomu 22: Ngenzelwani futhi ligcwaliswa kanjani?
Lokhu okubizwa ngokuthi iFomu 22 kuyithuluzi okufanele lenziwe ukuze kugcwaliseke isibopho sesitatimende semali engenayo yonyaka. Ifomu lama-22 liyifomu okufanele licutshungulwe ukuze lihlangabezane nezimfuneko zoMthetho Wentela Yengeniso, enzuzweni etholiwe futhi, ngenxa yalokho, kubikwe lokho okuhambisana nomgcinimafa kazwelonke.
Bese unalokho okubizwa ngokuthi iFomu 22, lisetshenziselwa ukuthulula imininingwane enemininingwane yezinzuzo zonyaka, kungaba ngumuntu wemvelo noma inhlangano esemthethweni, kuwumsebenzi njengesakhamuzi ukuthobela izibopho zentela, phakathi kwazo okukhona, Okuhambisanayo. Intela Yomhlaba Wonke o Eyengeziwe, intela yemali engenayo yonyaka kanye namabhokisi olwazi.
Kunoma yikuphi, inani elizokhokhwa lizoncika kumehluko otholwe ezinkokhelweni zesikhashana noma ezithuthukisiwe ezenziwa unyaka wonke, amakhredithi angasetshenziswa, anqume inani okufanele likhokhwe ngalo mqondo, umkhokhi wentela kufanele azise umgcinimafa kazwelonke, noma ukwehluleka lokho, kuye ngomphumela, ungase ube nebhalansi esivuna wena ezobuyiselwa.
Sikumema ukuthi wazi esinye isihloko osithandayo njenge Ibalwa kanjani intela eyodwa
Ubani okufanele agcwalise isitatimende semali engenayo yonyaka futhi akhokhe izintela?
E-Chile, izinkampani nabantu ngabanye banesibopho sokumemezela intela engenayo futhi bakhokhe inani elihambisanayo njengomphumela wemali engenayo etholwe ekuthuthukisweni kwemisebenzi yabo, evela emithonjeni emibili: Imithombo Yemali Etholakala Ngayo, yileyo etholakala ngokuthengiswa kwemikhiqizo kanye/ noma amasevisi.
Intela yemali etholwayo inikezwa igama lentela yesigaba sokuqala. Imithombo Esuselwe Emsebenzini, ibheke eholweni lanyanga zonke lokuhlinzekwa kwezinsiza ezifana nama-consultancy; Le ntela ibizwa ngokuthi intela yesigaba sesibili.
Ubani okhululiwe ekugcwaliseni Imbuyiselo Yentela?
Ngalesi sibopho abasebenzi abondliwayo, abahola impesheni, asebethathe umhlalaphansi noma abahola impesheni bakhululiwe, abathintwa intela yesigaba esisodwa sesibili, okungukuthi, labo bantu abangenayo imali engenayo ngaphandle komholo noma impesheni, futhi abangaphoqelekile ukuthi baphinde bahlale kabusha ngonyaka. , le ntela yokwamukela kanyekanye imali engenayo kubaqashi abangaphezu koyedwa.
Bese, abakhokhi bentela abalandelayo nabo bangaphethwa njengabakhululiwe ekukhokheni izintela zesigaba sesibili: abathengisi abancane abenza imisebenzi emgwaqeni noma kuthelawayeka womphakathi, abathengisi bezithasiselo, nabavukuzi abancane bezandla.
Ubani okufanele agcwalise iFomu 22?
Leli fomu lama-22 kufanele ligcwaliswe yizo zonke izakhamuzi noma ezihlala e-Chile, ezinesibopho sokulungiselela ukubuyiselwa kwentela engenayo, njengalezi:
- Abantu abakhiphe izikweletu noma ama-invoyisi ezinkokhelo ezichwepheshile.
- Labo ababenabaqashi abangaphezu koyedwa ngesikhathi esisodwa, noma umqashi kanye nempesheni, noma izimpesheni ezimbili.
- Imali engenayo yonyaka ibingaphezu kuka-7.609.464 pesos, futhi leyo ingeyezabelo, ukuhoxiswa kwezinkampani, nokunye.
- Abantu bemvelo noma abasemthethweni abafisa ukukhetha ukuthola inzuzo ethile izwe elicabangela ukubuyiselwa kwezintela.
Inqubo yokugcwalisa nokukhipha Ifomu 22
Kumbili ongakhetha kukho ukugcwalisa Ifomu 22, kungenziwa ngokusebenzisa i-inthanethi, noma ngokunye, ngokudawuniloda ifomu, okwenziwa ngqo ephepheni.
Esimeni lapho umkhokhintela enquma ukumemezela Ifomu 22 ku-inthanethi, livumela umsebenzisi ukuthi athole imbuyiselo yakhe kusenesikhathi, ngediphozithi eqondile yasebhange ku-akhawunti yakhe yasebhange, ngokubona noma ngo-Rut, noma futhi ngokukhishwa kwesheke elivuna wena. , esikhishwe uMnyango Wezezimali Jikelele weRiphabhulikhi.
Ukwengeza, i-Internal Revenue Service ihlongoza abakhokhi bentela ukuthi imbuyiselo yabo eFomu 22, ilungiswe ngolwazi olunikezwa ama-Informant Retention Agents ngokusebenzisa Izitatimende Ezifungelwe.
Yini eshiwo ku-Income Operation ngaphansi kwesigaba sesibili sentela?
Kukhona amarenti nemali engenayo etholwa abantu abathile noma izinkampani ngemibono ehlukene efana nalena: izimali zomsebenzi, inzalo, izinzuzo ezinkulu, ukuqashwa kwezakhiwo kanye nenye imali engenayo engavamile. Le mali engenayo kufanele ibhaliswe futhi imenyezelwe emsebenzini wokuqasha; Kutuswa ukuthi intela ezokhokhwa izoncika emalini etholwayo. Amanani ayahluka ukusuka ku-0% ukuya ku-35%.
Inqubo ye-inthanethi ngokusebenzisa iwebhusayithi ye-Internal Revenue Service
Ukulungiselela Ifomu 22 kuwebhu, kufanele ulandele izinyathelo ezikhonjiswa yisistimu ngokwayo:
Into yokuqala okumele ayenze umsebenzisi ukufaka isigaba senqubo ye-inthanethi. Khetha imali engenayo; ke, kufanele ubhale i-RUT kanye nephasiwedi, uma bekunjalo ukuthi ayibonakali ibhalisiwe, kufanele udale i-akhawunti ku-SII.
Isizindalwazi se-Internal Revenue Service (SII) sikhombisa isiphakamiso sesimemezelo semali engenayo, iningi labakhokhintela elibhekisela kulo olwazini olunikezwa izinkampani, izikhungo noma ama-ejenti abambayo, kanye nokuthi lolu lwazi luyatholakala kusizindalwazi se-SII.
Kusukela kulesi siphakamiso, lokho okubizwa ngokuthi iForm 22 kukhiqizwa ngokuzenzakalelayo, okuqukethe isifinyezo semali engenayo emenyezelwe ngonyaka odlule. Kodwa, kwezinye izimo, i-SII iletha kuphela isiphakamiso esiyingxenye, ngenxa yalesi sizathu umkhokhi wentela uphoqelekile ukubhalisa idatha elahlekile.
Ngokushesha khetha unyaka wentela ozowumemezela, chofoza okuthi yamukela. Esimeni lapho ulwazi lomkhokhintela lulungile, kodwa azikho izilungiso zangaphambilini okufanele zenziwe, kufanele ucindezele inkinobho yokuqhubeka.
Uma usungenile, kufanele uqinisekise imininingwane evela esibukweni bese uqala ukugcwalisa imininingwane ecelwe kwiFomu 22; Kunconywa ukuthi umsebenzisi ahlole ngokucophelela idatha ebhalisiwe, bese ucindezela inkinobho yokuhambisa. Ifomu kufanele liphrintwe futhi ikhophi kufanele igcinwe njengesipele.
Uma zonke lezi zinyathelo seziqediwe, inqubo isiphelile, futhi isitatimende semali engenayo siyaqedwa.
Kule ngxenye, sizobonisa izinyathelo ezilula okudingeka zenziwe ukuze uthole isiphakamiso seFomu 22.
Kufanele ufake isayithi elihambisanayo, chofoza inketho ethi "My Sii".
Faka i-RUT yakho kanye nephasiwedi ekuvumela ukuthi unikeze ukufinyelela ku-akhawunti yakho.
Esigabeni esithi "Izimbuyiselo zami", kufanele ukhethe inketho ethi "F22 Yonyaka".
Khetha unyaka ohambisanayo, futhi uma kuyindaba yokubhalisa izimemezelo, chofoza okuthi "bona imininingwane eyengeziwe kokuthi Bheka Isimo Sesimemezelo Semali Engenayo".
Khetha unyaka ohambisanayo bese uchofoza inkinobho ethi "Xhumana".
Khetha inkinobho ethi "bona i-compact Form 22".
Ngokushesha, uhlelo luzoveza ifomu elingagcwaliswa kukhompuyutha yakho, ngokukhetha "buka i-compact PDF".
Inqubo yobuso nobuso emahhovisi e-SII
Into yokuqala okufanele yenziwe umuntu ukuqoqa wonke amadokhumenti aqukethe isizinda.
Iya ehhovisi le-SII eliseduze nekhaya lakho.
Chaza ngokucophelela isikhulu isizathu sokuvakasha kwakho, esisivumela ukuthi sikusize futhi silungiselele ukubuyiswa kwentela yeholo efanele.
Ukuze ukwazi ukwenza inqubo ehambisanayo futhi uhambisane nesitatimende semali engenayo yonyaka.
Uma nganoma yisiphi isizathu, umkhokhi wentela eqinisekisa ukuthi kukhona ulwazi oluthile olungenayo idatha elungile mayelana nesimo sakhe somuntu siqu, kuwumsebenzi wakhe ukuguqula isiphakamiso.
Kuyanconywa uma kungenzeka, uma bekunjalo, kufanele uxhumane ne-ejenti yakho yokubamba noma onolwazi oluhambisana naye, ukuze balungise imininingwane ekhonjiswe Kuzitatimende Zemali Efungelwe.
Itholwa nini imbuyiselo yentela njengomkhokhi wentela?
Kulokhu, yonke into izoncika ikakhulukazi emehlukweni phakathi kwezinhlinzeko ezikhanseliwe unyaka wonke, kanye nenani eliphelele eliwumphumela wokukhokha intela yemali engenayo yanyanga zonke ekupheleni konyaka.
Ngakho-ke sinabo, uma umuntu wemvelo, okhokhe intela yesigaba sesibili ngemali engenayo ayizuzile phakathi nonyaka, futhi uma ingqikithi yemali engenayo yonyaka idlula ama-peso angu-7.609.464, umuntu unesibopho sokukhokha intela, futhi akatholi noma iyiphi imbuyiselo. Izilinganiso zisuka kokuncane okungu-4% kuye kwezingama-35%.
Labo abathola ukubuyiselwa kwemali yentela ngabakhokhi bentela abangeniso yabo yonyaka ingaphezu komkhawulo wezi-7.609.464 pesos. Umuntu ulungiselela isitatimende semali engenayo sonyaka ukuze athole imbuyiselo yentela, ehambisana no-10% yenani lonyaka eliphelele ebekade ligodliwe kuyo yonke imali engenayo yanyanga zonke eqoqwayo.
Kubalulekile ukuveza ukuthi ngokokuqala ngqa, maqondana ne-Operation Income 2020, i-Financial Newspaper yashicilela ulwazi, ukuthi labo abenza isimemezelo sabo bazothola ama-imeyili aqukethe imininingwane yokuthi uMbuso uzisebenzise kanjani izintela ezikhanseliwe, kungaba ngezemfundo, ezezindlu. noma abanye.
Izindaba zeFomu 22
Kubalulekile ukugqamisa njengolwazi olufanele kubo bonke abakhokhi bentela, ngokusebenzisa ifomu 22, umbuso ngo-December 20, 2018, wanquma ukwenza izinguquko ezithile ezizosebenza kusukela ngonyaka wezi-2019.
Phakathi kwezinto ezintsha eziyinhloko, ukwethulwa kwamabhokisi amasha okufanele abakhokhi bentela bakucabangele kuyagqama, kugcizelela ibhokisi lokubika ukulahlekelwa kwentela eminyakeni edlule, okwaqedwa ngesizathu esithile ngo-2018.
Amabhokisi afakwe kufomu 22 yilawa alandelayo:
Umugqa 43: Ikhredithi eya ku-IGC noma i-IUSC Yentela Yesigaba Sokuqala, enelungelo lembuyiselo yokukhokhwa kabusha kwe-IGC, ngesikhathi sebhizinisi ngokuya ngomugqa wama-25.
Umugqa 49: Intela Yesigaba Sokuqala sezinkampani ezimbozwe yi-Attributed Income Regime, ngokwencwadi a) yobuciko. 14 kanye nezamabhizinisi anabanikazi abangaphansi kwe-IGC noma i-IA.
Umugqa wama-50: Intela Yesigaba Sokuqala sezinkampani ezimbozwe i-Semi-integrated Regime, ngokohlamvu b) wobuciko. 14.
Umugqa 893: Ukwenyuka kwezimali okusebenzayo okwenziwe ngonyaka.
Umugqa 894: ukwehla okusebenzayo kwezimali ezenziwe ngonyaka.
Ulayini 1123: ikhredithi yezimali ezikhokhwayo zokulandeleka okuqondile.
Umugqa 1114: imali engenayo etholwe ngonyaka ngokuchithwa okwenziwa ngonyaka odlule.
Umugqa 1118: Imali engenayo ekhokhiswa intela engemihle yonyaka.
Umugqa 1119: Kubuyekezwe ukulahleka kwentela kusukela eminyakeni edlule.
Umugqa 1120: Izindleko zeminikelo ngokobuciko. 37 DL No. 1.939.
Umugqa 1121: Izindleko ezinqatshiwe emnikelweni ngokobuciko. 37 DL No. 1.939.
Umugqa 1122: Izindleko zeminikelo ngokoMthetho No. 21.015.
Umugqa 1124: Izindleko ezinqatshiwe emnikelweni ngokoMthetho No. 21.015.
Lezi yizinguquko ezethulwe ngo-2018:
Umugqa wesi-5: kulo mugqa kufanele umemezele imali engenayo etholakala ezinkampanini ezingaphansi kohlelo lwemali engenayo kanye nekhredithi yalo.
Umugqa 24: lo mugqa kufanele urekhodwe lapho umkhokhintela othintekayo.
Umugqa wama-27: uzosetshenziswa lapho kubuyiselwa u-35% wekhredithi ye-IDPC ekuhoxisweni, izimali ezithunyelwayo kufanele zenziwe.
Umugqa wama-30: kufanele usetshenziswe abantu bemvelo abamemezela i-IGC ngenani eliphakeme kakhulu elitholwe ekuhlukaniseni indawo yezolimo noma engeyona eyezolimo etholwe ngokulandelana ngenxa yokufa.
Umugqa wama-49: kufanele usetshenziswe izinkampani nobambiswano olumemezela imali engenayo esebenzayo enqunywe ukubalwa kwezimali okungaphelele.
Umugqa wama-66: kufanele usetshenziswe yibo bonke abakhokhi bentela.
Ibhokisi No. 2: Ibhokisi No. 2, isigaba sokuqala sentela, liyasuswa.
Ibhokisi elingu-Nº3, idatha yokubalwa kwezimali, lincishisiwe.
Ibhokisi elingunombolo 6, elivela ku-FUT, liyakhishwa.