Lipapatso
Ho rekisa ntlo kapa setša e ka ba ketsahalo ea bohlokoa ho bophelo ba lichelete ba motho ofe kapa ofe. Ntle le litaba tsa molao le tsamaiso tse amehang thekisong, ho bohlokoa ho utloisisa hore na thekiso ena e tlalehoa joang ho Lekhetho la Lekeno.
Ho feta moo, ho tlaleha ka nepo ho ka qoba mathata a nakong e tlang le Receita Federal le ho netefatsa tefo e nepahetseng ea makhetho ’ohle kapa ts’ebeliso ea litokollo.
Lipapatso
Mehato ea ho Tlaleha Thekiso ea Ntlo kapa Setša
Ho tlaleha thekiso ea ntlo kapa setša ho Lekhetho la Lekeno ho kenyelletsa mehato e ’maloa e qaqileng e lokelang ho lateloa ka hloko.
Ka hona, mohato oa pele ke ho bala phaello ea capital, e leng phapang e ntle pakeng tsa boleng ba thekiso ea ntlo kapa setša le litšenyehelo tsa ho se fumana. Litšenyehelo tsa ho fumana li ka kenyelletsa boleng ba pele ba theko, hammoho le litšenyehelo tsa lintlafatso le ntlafatso ea boleng, ha feela li ngotsoe ka litokomane tse nepahetseng.
Leha ho le joalo, ka mor’a ho bala phaello ea capital, tlatsa lenaneo la Ganho de Capital (GCAP), le fanoang ke Receita Federal. Lenaneo lena le thusa ho bala lekhetho le lokelang ho lefshoa phaellong ea capital le ho hlahisa Documento de Arrecadação de Receitas Federais (DARF) bakeng sa tefo.
Lefa lekhetho la phaello ea capital ho fihlela letsatsing la ho qetela la mosebetsi la khoeli e latelang khoeli eo thekiso e etsahetseng ka eona, ka sekhahla se fapaneng ho tloha ho 15% ho isa ho 22,5%, ho latela boleng ba phaello.
Selemong se latelang thekiso, nakong ea ho tlatsa phatlalatso ea selemo le selemo ea Lekhetho la Lekeno, kenya data ea GCAP lenaneong la phatlalatso. Sena se tiisa hore u tlaleha ka nepo tlhahisoleseling eohle mabapi le thekiso ea thepa ho Receita Federal.
Mekhelo le Phokotso ea Lekhetho la Lekeno
Ho na le maemo a mang ao ho ’ona molefi a ka lokolloang tefong ea lekhetho la phaello ea capital kapa a ba le tokelo ea phokotso:
Mokhelo bakeng sa Thekiso ea Thepa ea Bolulo, Haeba molefi a sebelisa chelete e fumanoeng thekisong ho reka thepa e ’ngoe ea bolulo nakong ea matsatsi a 180, a ka lokolloa tefong ea lekhetho la phaello ea capital. Mokhelo ona o ka sebelisoa hang feela lilemong tse ling le tse ling tse hlano.
Phokotso e Tsoelang Pele, Thepa e rekiloeng pele ho 1988 e fumana phokotso palong ea lekhetho le lokelang ho lefshoa, e ntseng e eketseha kapa e fokotseha ho latela selemo sa theko.
Tokollo ho latela boleng ba thekiso, Thepa e rekisitsoeng ka boleng bo lekanang kapa bo ka tlase ho R$ 440 sekete le eona e ka lokolloa lekhethong la phaello ea chelete, ha feela morekisi a sa ka a rekisa thepa e ’ngoe lilemong tse hlano tse fetileng.
Litokomane Tse Hlokahalang
Ho qoba mathata le Receita Federal, boloka litokomane li hlophisitsoe ebile li feletse. Har’a litokomane tsa bohlokoa ke:
- Likonteraka tsa ho reka le ho rekisa;
- Bopaki ba tefo;
- Lirisiti tsa lekhetho tsa lintlafatso tse entsoeng mohahong;
- Lirisiti le litokomane tsa ho paka hore makhetho a lefiloe.
Lekhetho la Lekeno: boikarabelo ba lekhetho
Ho rekisa thepa ho kenyelletsa letoto la boikarabelo ba lekhetho boo u lokelang ho bo phetha ho qoba mathata nakong e tlang.
Ho feta moo, ho phatlalatsa thekiso ka nepo ho Lekhetho la Lekeno, ho bala phaello ea chelete, ho utloisisa litokollo tse fumanehang le ho boloka litokomane tsohle li hlophisitsoe ke mehato ea bohlokoa ho netefatsa thekiso e tsamaeang hantle le e lumellanang le melao ea lekhetho ea Brazil.
Lipapatso
Setšoantšo: Tlhahiso-bocha/Marang-rang.
