UAT - onye entrepreneur

Na ntughari ka UAT onye entrepreneur bụ hapụrụ atọ isi ụtụ isi site dochie ya a otu ọnụego. Ya mere, n'otu ugbo tax ụgwọ na-agụnye:

• uru kwukwara tax;
• ego;
• na ihe onwunwe.

N'ihi ESHN onye entrepreneur nwere ike ịma ihe banyere VAT. Otú ọ dị, e nwere otu na bụ nwezuga. Dị ka ihe atụ, ọkọnọ nke dị ngwaọrụ maka mmepụta. Tax uru kwukwara na gbakọọ ka ngwongwo rue omenala.

N'ezie, IP ụtụ isi na ọ bụghị nanị atọ bụ isi ụtụ isi. Ọzọ obligatory ịkwụ ụgwọ na mmefu ego ga-gbakọọ, nweworo na-akwụ ụgwọ ndị Tax Code nke iji. Na nke a, site na akụ na ụba kwadoro a chọrọ na mma okwu gbakọọ tax ego na nyefee ya na ihe ndekọ nke mkpa ego nzukọ, n'egbughị oge na-akọ enweghi ike ka ịkwụ ụgwọ, na-na a doro anya akụkọ ihe mere eme nke niile na-enyefe na mmefu ego na n'oge gara aga afọ ole na ole ha nchekwa.

UAT bụ nnọọ adaba: onye entrepreneur bụ ike mfe atụmatụ nke na-ejuputa na akwụkwọ, ie budata belata olu nke na-ede n'akwụkwọ. Ke adianade do, ọ na-aghọ mfe idebe akaụntụ, na maka a obere azụmahịa bụ a ịrịba uru. Otú ọ dị, ọ bụghị ndị niile azụmahịa entities aku ugbo, nwere ikike ime ka a otu ụtụ isi. N'ihi ya, dị ka iwu na ụkpụrụ a nri nwere ike iri uru nke ụlọ ọrụ ndị na:

1. Jikọrọ ke ahịa, mmepụta na nhazi nke ngwaahịa gụnyere ke general ndepụta, mma site ala ọchịchị.

2. A zuru ezu olu nke uru, nke na-eme ka o kwe omume na ọ bụghị nanị na ikpuchi akwụ ụgwọ niile metere, kamakwa iji hụ na esote okirikiri nke mmepụta usoro. The tax ọchịchị chọrọ na uru akụkụ bụ ihe na-erughị 70%.

3. bụghị onye nwe ma ọ bụ ngalaba-founders nke ụlọ ọrụ nke na ịgba chaa chaa azụmahịa. Ọ bụkwa n'okpuru ntughari ka a otu tax oru, na-amị excisable ngwongwo, na amụma mkpata na mmefu òtù. Ọ bụrụ na ndị na-arụrụ ọrụ na-eme ndokwa a ụlọ ọrụ na-enye ọrụ maka nhazi nke ugbo ngwaahịa, mgbe ahụ, ruo eru maka accrual ESHN o kwesịghị.

Ìhè ESHN onye entrepreneur nwere ike igosi kpọmkwem mgbe ndebanye aha. Iji nyefee ihe ngwa na kwesịrị ekwesị ikike enye ise-arụ ọrụ ụbọchị nke nnata nke ukara ọnọdụ. Entrepreneur kwa afọ na-emesi ya tax usoro, otú na mmalite nke ọ bụla akuko oge, o nwere ike n'okpuru otu ngwa gaa na ngụkọta oge nke otu tax n'ọdịnihu. State ọchịchị emewo n'obi imecha ya maka ngwa si October 20 ruo December 20 oge. The mgbanwe na simplified ụtụ isi usoro nkịtị aku kwadoro nwere isiokwu bụ na-egosipụta ezi uche na na ya uche.

A otu ugbo tax bụ nnukwu enyemaka na-arụ ọrụ nke a obere azụmahịa. Otú ọ dị, a uru bụ bụghị naanị siri ike inweta ma siri ike na-. Bụrụ na nke mebiri dịkarịa ala otu chọrọ ka zutere ndị dị otú ahụ na-eme, na entrepreneur ga-gwa ndị tax ikike n'ime a ọnwa na-emepụta a zuru recalculation nke tax dochie atọ. Mgbe ahụ, ọ nwere ịkwụ ụgwọ ịchọpụta iche tinyere penalties maka oge. Naanị otú a, ụlọ ọrụ nwere ike izere ihe-ndebe nke oké njọ penalties. Ọ bụrụ na mere na oge, na ụlọ ọrụ ga-eji nanị n'aka nke idobere ego, ma ga-enwe anụ mmepụta.