Izikhangiso
Ukuthengiswa kwesakhiwo kungaba umcimbi obalulekile ku impilo yezezimali yanoma yimuphi umuntu. Ngaphandle kwezindaba zomthetho nezokuphatha ezihilelekile kulokho kuthengiselana, kubalulekile ukuqonda ukuthi ungakumemezela kanjani lokhu kuthengiswa ku-Imposto de Renda.
Ngaphezu kwalokho, ukumemezela ngokufanele kungagwema izinkinga zesikhathi esizayo ne- Receita Federal futhi kuqinisekise ukukhokhwa ngendlela efanele kwazo zonke izintela noma ukusetshenziswa kokukhululwa ezinteleni.
Izikhangiso
Izinyathelo Zokumemezela Ukuthengiswa Kwesakhiwo
Ukumemezela ukuthengiswa kwesakhiwo ku-Imposto de Renda kuhilela izinyathelo eziningana ezinemininingwane okufanele zilandelwe ngokucophelela.
Ngakho-ke, isinyathelo sokuqala ukubala inzuzo yemali, okuwumehluko omuhle phakathi kwenani lokuthengisa lesakhiwo nezindleko zokusithenga. Izindleko zokusithenga zingafaka inani lokuqala lokuthenga, kanye nezindleko zokulungisa nokuthuthukisa, uma nje zibhalwe futhi zafakazelwa ngendlela efanele.
Nokho, ngemva kokubala inzuzo yemali, gcwalisa uhlelo lwe-Ganho de Capital (GCAP), oluhlinzekwa yi-Receita Federal. Lolu hlelo lusiza ekubaleni intela ekhokhwayo enzuzweni yemali nasekukhiqizeni i-Documento de Arrecadação de Receitas Federais (DARF) ukuze kukhokhwe.
Khokha intela yenzuzo enkulu kuze kube usuku lokugcina lokusebenza lwenyanga elandela inyanga yokuthengisa, ngenani lentela elisukela ku-15% kuye ku-22,5%, kuye ngenani lenzuzo.
Onyakeni olandela ukuthengisa, ngesikhathi sokufaka isimemezelo sonyaka se-Intela Yomholo, ngenisa idatha ye-GCAP ohlelweni lokufaka isimemezelo. Lokhu kuqinisekisa ukuthi ubika kahle lonke ulwazi olumayelana nokuthengiswa kwendawo kwaReceita Federal.
Ukukhululwa Nokwehliswa Kwentela Yomholo
Kunezimo ezithile lapho umkhokhi wentela engakhululwa ekukhokheni intela yenzuzo enkulu noma abe nelungelo lokwehliselwa intela:
Ukukhululwa Ngokuthengisa Indawo Yokuhlala, Uma umkhokhi wentela esebenzisa imali etholwe ngokuthengisa ukuze athenge enye indawo yokuhlala zingakapheli izinsuku ezingu-180, angakhululwa ekukhokheni intela yenzuzo enkulu. Lokhu kukhululwa kungasetshenziswa kanye kuphela njalo eminyakeni emihlanu.
Ukwehliswa Okuqhubekayo, Izindawo ezithengwe ngaphambi kuka-1988 zithola ukwehliswa ekubalweni kwentela ekhokhwayo, okwandayo ngokwesikhathi ngokuya ngonyaka wokuthengwa.
Ukukhululwa Ngokuya Enanini Lokuthengisa, Izakhiwo ezithengiswe ngenani elilingana noma elingaphansi kuka-R$ 440 mil zingase nazo zikhululwe enteleni yenzuzo enkulu, inqobo nje uma umthengisi engazange enze okunye ukuthengisa kwesakhiwo eminyakeni emihlanu edlule.
Imibhalo Edingekayo
Ukuze ugweme izinkinga ne-Receita Federal, gcina imibhalo ihlelekile futhi iphelele. Phakathi kwemibhalo ebalulekile kukhona:
- Izinkontileka zokuthenga nokuthengisa;
- Ubufakazi bokukhokha;
- Ama-invoyisi okuthuthukiswa okwenziwe esakhiweni;
- Amarisidi nemibhalo yokuqinisekisa ukukhokhwa kwezintela.
Impesheni Yomholo: izibopho zentela
Ukuthengisa isakhiwo kuhilela uchungechunge lwezibopho zentela okufanele uzifeze ukuze ugweme izinkinga esikhathini esizayo.
Ngaphezu kwalokho, Ukumemezela kahle ukuthengiswa kwi-Impesheni Yomholo, ukubala inzuzo enkulu, ukuqonda ukukhululwa okutholakalayo nokugcina yonke imibhalo ihlelekile kuyizinyathelo ezibalulekile zokuqinisekisa ukuthengiselana okunokuthula nokuhambisana nomthetho wentela wase-Brazil.
Izikhangiso
Isithombe: Ukukhiqizwa kabusha/I-inthanethi.