Art. 154 nke Tax Code na-ekwu. Nkebiahiri 1, edemede. 154 nke Tax Code

Art. 154 nke Tax Code-akọwa usoro maka guzosie ike tax isi ke ndokwa nke ọrụ, ahịa nke ngwongwo na mmepụta ọrụ. Nọmalị, nlebara anya pụrụ iche e nyere ụzọ dị iche iche nke ya guzobere, nke a ga-ahọrọ na mbụ dị na okwu nke ire. Tụlee ihe ọzọ atụmatụ art. 154 nke Tax Code na-ekwu.

Isi

Na n. 1 tbsp. 154 nke Tax Code enye na ndị tax isi na mmejuputa na ngwaahịa, na-arụ ọrụ ma ọ bụ ọrụ, gwụla ma ma kwere nke a Nkeji edemede ga-ekpebisi ike na ụdị uru ha bara. Ọ na gbakọọ na ndabere nke ahịa setịpụrụ dị na Art. 105,3. Nke a na-elebara excise tax (maka mkpa ngwaahịa na udi) na ọ dịghị tax ga-atụkwasịkwara.

Ịnata ugwo

Mgbe depụtara ichekwa payer (gụnyere tupu) ga-eme n'ọdịnihu na-enye (nke ọrụ, ndokwa nke ọrụ) nchekwa data, dị na ndokwa nke para. 1, Art. 154 nke Tax Usoro, na gbakọọ na ndabere nke a ugwo, tinyere ụtụ isi. Site na nke a na-achị e nwere wezụga. Ọ dịghị akaụntụ-e nke ịkwụ ụgwọ, ele mmadụ anya n'ihu tinyere natara isiokwu nke na-abịa nnyefe nke ngwaahịa:

1. N'okpuru ụtụ isi.
2. Na oge nke mmepụta okirikiri nke dị ihe karịrị ọnwa isii na mkpebi siri ike nke isi n'oge Mbupu / nnyefe ụlọ ọrụ n'okpuru ndokwa nke paragraf 13 167 isiokwu nke Usoro.
3. Ụtụ isi na a ọnụego nke 0% n'okpuru Art. 164 p. 1.

Base n'oge Mbupu gụọ natara ego (tupu ugwo), mbụ gụnyere ke ngụkọta oge, isiokwu na-ekpebisi ike site iwu guzosie ike para. 1 ebe mbụ weere norm.

P. 2 tbsp. 154 nke Tax Code

N'oge mmejuputa igbanwo (nnweta mgbanwe) azụmahịa, n'efu, nyefe nke nwe nke mortgagee maka odida iji mezuo ọrụ, bụ nke e ji ihe ibé, nakwa dị ka na ngwaahịa mgbe akwụ ụgwọ na-ụdị isi na-kọwaa dị ka uru nke ihe. Ọ na gbakọọ na ndị ahịa ike site iwu yiri ndị kenyere na edemede 105,3 enweghị Nsonye nke tax na n'okpuru excise tax (maka mkpa ngwaahịa na udi). Na ikpe nke na-eji ego nyere site na steeti mmefu ego, ma ọ bụ uru, ikike ka onye na-eji ọkụ, ndị isi na-ekpebisi ike na ụdị nke na-eri nke ngwaahịa na-ere (ọrụ, ọrụ rụrụ). Ọ na gbakọọ dabeere kpọmkwem ahịa. Ichekwa ego na-nyere site na mmefu ego na njikọ na ojiji nke ala-achịkwa kwadoro uru, ma ọ bụ uru, ikike ụfọdụ edemede nke na-eji ọkụ, na-adịghị na-ewere mgbe ịchọpụta na isi.

ike ịkwụ ụgwọ

Onye na-ere na-enye onye na-azụ na adịchaghị arụmọrụ nke ikpeazụ ka ụfọdụ ọnọdụ nke nkwekọrịta maka esenyịn, bụghị belata na-eri nke Ẹnam ekese ngwongwo (nyere, mere ọrụ na ọrụ) maka kwesịrị ekwesị ego. Nke a na-achị bụ ofu p. 2.1 Art. 154 nke Tax Usoro. Ike ịkwụ ụgwọ nwere ike nyere, gụnyere, n'ihi na nnweta nke a ụfọdụ olu nke ibu (ọrụ / ọrụ). Isịneke a na-achị nwere otu ebe eri Mbelata na ego nke premiums ekenịm ke nkwekọrịta. Site n. 3 tbsp. 154 nke Tax Usoro, na mmejuputa tangible akụ na-ghọtara na ha bara uru sonye na akaụntụ ụgwọ tax isi na-kpebisiri ike na ego nke ihe dị iche n'etiti price nke rere ala (setịpụrụ iwu nke edemede 105.3) na ụtụ isi na excise ụtụ isi, (n'ihi na mkpa ngwaahịa na udi) na a mmapụta item edebata mgbe revaluations.

Sale nke ugbo ngwaahịa

Mgbe mejuputa atumatu a / s ngwaahịa na site-ngwaahịa zụrụ n'aka entities na-adịghị atụ ụtụ isi dị na ndokwa nke para. 4, Art. 154 nke Tax Usoro, ndị isi na-kọwaa dị ka ndị price dị iche na guzobere n'ụzọ ofu site edemede 105,3, na-ewere n'ime akaụntụ na amanyere bụ iwu ugwo na mmefu ego, na edemede Stu nnweta zaa. A na-achị na-emetụta azụmahịa na ngwaahịa na-esịne ke ndepụta mma site Government. Naanị paragraf nke 4 nke Art. 154 nke Tax Code bụ excisable ngwaahịa. The isi ke mmejuputa ọrụ maka mmepụta nke ngwá ahịa si Subcontracting (akụrụngwa) arụnyere na ụdị nke na-eri nke imegharị ihe maka, nhazi ma ọ bụ ndị ọzọ mgbanwe. Na nke a, ọ na-adịghị na-agụnye ụtụ isi na excise dere (maka mkpa ngwaahịa otu). A na-achị n'eziokwu nke ise paragraf nke Art. 154 nke Tax Usoro. Mgbe ere a ụgbọ ala, zụrụ n'aka ndị mmadụ n'otu n'otu, ọ bụghị na-eme ka-atụ ụtụ isi, maka inwekwu mmejuputa iwu, isi kpebisiri ike site dị iche n'ụdị nke price hotara site iwu nke Nkeji edemede 105,3 na isiokwu ka manye ịkwụ ụgwọ mmefu ego na-eri nke nnweta nke ugbo ala. Nke a na usoro-agụnye p. 5.1 Art. 154 nke Tax Usoro.

Specificity nke na-atụ azụmahịa

Mgbe ire onwunwe n'okpuru contracts metụtara ọkọnọ na njedebe nke oge depụtara na ha na a kpọmkwem price, ego ngwá onye ntụgharị na haziri ahịa na-adịghị rụrụ, ndị isi na-ekpebisi ike na ụdị nke na-eri nke ndị a ụlọ ọrụ nyere maka na nkwekọrịta. N'otu oge ahụ ọ na-ekwesịghị ịbụ ihe na-erughị ego gbakọọ na dị na ahịa, gbakọọ dị ka iwu si of edemede 105,3, eme na kalenda ụbọchị kwekọrọ ekwekọ na oge nke ngụkọta oge, na-enweghị Nsonye nke excise tax. Nke a na usoro na-esetịpụrụ ndị na paragraf nke 6 nke Nkeji edemede. 154 nke Tax Usoro. Ọ na-ekpebisi ike na ire nke kpatara akpan owo fin. ngwá na-ahịa na haziri ahịa na-enye ya esenyịn, na isi ka atọrọ ka a bara uru n'ihi na nke a na-azọrọ na e mejuputa okwu nke a futures ndibiat, mma site Exchange. Na ngụkọta oge na-rụrụ na kalenda nọmba kwekọrọ ekwekọ na oge ofu site isiokwu 167, na-enweghị Nsonye nke excise tax. N'elu ire nke kpatara akpan owo maka nhọrọ contracts ahịa na haziri ahazi ahịa na-enye maka nnyefe, na isi na gbakọọ na ụdị nke price na nke mmejuputa ga-rụrụ n'okpuru okwu nke a futures ndibiat. N'otu oge ahụ ọ na-ekwesịghị ịbụ ihe na-erughị ego gbakọọ na ahịa kpebisiri ike site iwu nke Nkeji edemede 105,3, nke na-arụ ọrụ na a ụbọchị na-ekwekọ n'àgwà oge nke ngụkọta oge nke 167 nkịtị, na-enweghị Nsonye nke tax na n'okpuru excise tax.

Lé

Mgbe ere ngwaahịa na reusable containers, nke na-nyere maka mortgage udu, ndị a ichekwa na-agunyeghi na nchekwa data. A na-achị na-emetụta mgbe mgbe ngwugwu bụ refundable implementor. Dabere na ahịa atụmatụ, na isi na-ekpebisi ike site na ndokwa nke Isiokwu 155-162. Na n. 10 st. 154 nke Tax Code kwuru na a mgbanwe na ntụziaka nke na-amụba na-eri (ewepu manye ịkwụ ụgwọ mmefu ego) nke Ẹnam ekese ngwaahịa, gụnyere ruru ka na-abawanye na tarifu (price) ma ọ bụ olu (nke ukwu) nke ibu, ikike, nakweere payer akaụntụ na ngụkọta oge isi n'ihi na oge , bụ nke e formalized akwụkwọ na-eje ozi dị ka ihe ndabere maka na-esite counterparties edozi invoices n'okpuru item 172 iri isiokwu.

kọwara

Na Art. 154 nke Tax Code akọwaputa izugbe iwu na nke ngụkọta oge na-mere nke tax isi ke mmejuputa ọrụ, na ngwaahịa, ọrụ. Dị na mbụ paragraf iwu, ọ na-kọwara dị ka uru nke akpọkwa, gbakọọ na ndị ahịa ike site iwu nke Nkeji edemede 105,3. N'ihi na a mma nghọta nke usoro a ga mbụ niile na-ezo aka edemede. 40 nke Usoro. Ọ bụrụ na n'ime usoro nke obodo-iwu iwu nke azụmahịa eme na iwu maka price mkpebi siri ike na-emetụta ụkpụrụ nke nnwere onwe nke nkwekọrịta okwu, iwu na-enye a kpọmkwem ndepụta chọrọ na-aghaghị ime na nke a. Dị ka a isi criterion na ihu ọma nke kwekọrọ ekwekọ uru nke ihe nkwekọrịta ahịa price. Dị ka mbụ paragraf nke Nkeji edemede 40, gwụla ma ma guzosie ike na Tax Code maka ụtụ isi na nzube, na ego kpọmkwem ọzọ na-na azụmahịa. Ruo mgbe Kama e gosipụtara na, ọ na-ahụ kweere na price kwekọrọ na ahịa uru. N'okpuru ikpeazụ, dị na Art. 40 (4), nabatara nchikota hiwere site na mmekọrịta nke ọkọnọ na ina na ire yiri ma ọ bụ yiri na ngwaahịa na tụnyere ọnọdụ akụ na ụba.

mgbanwe nke onu ahia

On azụmahịa nke ụdị ya e kwuru na nke abụọ paragraf nke Art. 154 nke Tax Usoro. Usoro igbanwo azụmahịa kọwaa edemede 567 nke Civil Usoro. Na n. 1 nke ọkọlọtọ ezipụta na, dị na nkwekọrịta mgbanwe, sonyere-ebunye ọ bụla ọzọ na ihe natara ke usiene. Na Art. 567 nwekwara chọpụtara na nkwekọrịta, na ndokwa ndị na-achịkwa ire ere, ọ bụrụ na ọ na-adịghị emegide ọdịdị zuru oke nke azụmahịa na chọrọ nke Sec. 31 nke Civil Usoro. Ke adianade do, ọ bụla na-na-atụle ga-ere ere nke ihe, nke na iwu ji ya-eziga, na nnata nke ngwaahịa n'otu oge na ọ ga-anabata na mgbanwe.

free mmejuputa

Dị ka edemede 39 nke Tax Usoro, na ibu azụmahịa, ọrụ, na-arụ ọrụ na-agụnye nyefe nke ikike na a azụmahịa ndabere. Ke akpa paragraf nke a na-achị, Otú ọ dị, nkebiahiri bụ ugbu. Dị na nke a, nyefe nke nwe nke gratis ghọtara dị mmejuputa naanị na mgbe kenyere iwu. Dị ka otu n'ime ihe pụrụ iche na iwu na-achị ndị dị otú ahụ a ọnọdụ, edemede 146 na-ekwu okwu. Ke akpa ọnọnokpuru nkeji p. 1 norm ike na nyefe nke nwe n'efu-atụle ga-mmejuputa. Dị ka iwu nke Civil Usoro, arụmọrụ nke ụdị ka site na nkwekọrịta nke onyinye.

Realization nke nnochianya

General iwu mmejuputa ndibiat na nke a nyere maka na edemede 334 nke Civil Usoro. Dị ka norm, a ụgwọ ọrụ nwetara site ihe ibé, ga-nri na ya ndabere nke ụgwọ iji nweta afọ ojuju site uru nke bufee ihe ya. N'otu oge ahụ, nke a mma bara uru na-akwanyere ndị ọzọ eme ihe nkiri, na-eme ka choro ka onye a, ma o kwesịrị ịdị mgbe exemptions nyere n'iwu. Dị ka isiokwu 336 (para. 1) nke Civil Usoro, dị ka ihe ibé ike ọ bụla onwunwe. Iji ya, ihe ndị ọzọ, na-agụnye ikike. Wezụga ndị gbara ọkpụrụkpụ na-akụ iwere nke mgbasa, ihe ndị a chọrọ ndị metụtara ndị njirimara nke ụgwọ (alimoni, kwụọ ha ụgwọ n'ihi mmebi ahụ ike na otú pụta.), Nakwa dị ka ndị ọzọ ikike, ọrụ a na-adịghị kwere norms. Dị ka a mortgagor nwere ike na-eme ozugbo na ụgwọ ma ọ bụ a-atọ ndị ọzọ kwadoro. Na nke a, ọ nwere ike ịnwe ma nwe na ụba na management. Dị ka ndokwa nke Art. 8 (paragraf 2) nke Federal Iwu "On Accounting", ekwele nkwa tangible akụ tupu ọgwụgwọ penalties na ha maka ịkwụ ụgwọ nke ọrụ ẹkpekụt na itule mpempe akwụkwọ nke pledgee.

olu hụ

Banyere ya ọ na-gwara ke ibuotikọ emi. 337 nke Civil Usoro. Dị ka norm, gwụla ma ma guzosie ike na nkwekọrịta, nkwa nye site na chọrọ ruo n'ókè nke na e nwere a oge nke afọ ojuju. Na ya, akpan akpan, na-agụnye: a ntaramahụhụ, mmasị, kwụọ ha ụgwọ n'ihi weere niile metere ka a n'ihi ihe ahụ na-egbu oge, nakwa dị ka ndị na-akwụ ụgwọ ugwu ihe na ya ọdịnaya na-eri nke na-achịkọta. The onwunwe otú idozi niile ibu ọrụ na ndị ọzọ na-akwụ ụgwọ nke ụgwọ. A chọrọ nke ana achi achi onwunwe ike ike jikọrọ ya nnweta nke mortgagee. Nke a bụ n'ihi na eziokwu na uru nke gbara ọkpụrụkpụ na-akụ bụ n'ozuzu bụghị ahụ dị ka size nke ọrụ. Oputara a na nyefe nke ekwele nkwa onwunwe na nwe nke njide-eburu ịdị adị nke ụfọdụ nke ego N'ihi. Ọ na-egosipụta na ya dị ka ihe dị iche n'etiti ihu uru nke ụgwọ kwụọ ụgwọ site na ire ihe onwunwe na-eri nke nnweta ma ọ bụ na-eri price enweghị tax akụ na ụba. VAT, nke bụ isiokwu Ịchụpụ na ime, si otú mbenata n'ihi na ire nnochianya, nke na-egosi na accountancy nbinye on MF. 91.

dị mkpa

Na isiokwu 339 nke Civil Code n'eziokwu na chọrọ na nkwekọrịta na nkwa ga-dee isiokwu nke nkwekọrịta na ya ntule, nke kachasi mkpa, okwu na size nke ibu ọrụ, nke a na-ahụ ndị na-agafere ihe onwunwe. Ke adianade do, akwụkwọ ga-agụnye ihe ọmụma banyere isiokwu ahụ, nke bụ na njide nke onwunwe. The nkwa nkwekọrịta bụ nanị ide.