Unikezelo, inzala ka -: Imisebenzi, intlawulo kwaye taxation

Xa inkampani yenza inzuzo okanye ukuba sele distributable imali, shareholders unokugqiba ukuba ukunikezela yonke okanye inxalenye ngokwenza a unikezelo ka-inzalaLe ncwadi eneenkcukacha ibonelela wena kunye iinkcazelo kwi ukusebenza kakuhle yonikezelo ka-inzala, intlawulo, inzala, taxation, ngokunjalo njengoko inkqubo advances kwi, inzala. Kuba kukho ukubakho dividend unikezelo, kuyimfuneko ukuba linalo igunya umzimba lugqiba oko kwangaphambili. Kuxhomekeke isemthethweni ifomu i company, umgaqo-nkqubo kuba abalandela iya kuba ezahlukeneyo, kodwa kuya kuba, end, jikelele yowiso-mthetho amahlakani okanye shareholders kuba ivoti kwi unikezelo ka-inzala. Unikezelo kusenokuba kugqitywe nge ithuba ye-intlanganiso yonyaka ("intlanganiso"ukuvunywa i-akhawunti ye-yezemali phezu kwendawo unyaka) okanye ngexesha emva kwentlanganiso (ezikhethekileyo unikezelo). Kanye ukuba wenziwe ukuba kugqitywe ukuhlawula inzala, inkampani kufuneka ahlawule amahlakani kwi-neu fmois emva vala ye-yezemali phezu kwendawo nyaka. I-dividend ngu ngokuqhelekileyo ihlawulwe imali ezinkozo kodwa kubalulekile kananjalo kunokwenzeka, phantsi kweemeko ezithile, ukuhlawula kwi-izahlulo okanye uhlobo (izinto, mathiriyali). Iinkampani ukuba isithuba, inzala kufuneka ingabi xana omtsha umthetho, ibhonasi dividend. Isixa-mali imali ukuba unako kubekwa kuyo unikezelo kwi-amahlakani okanye shareholders ingaba zilandelayo: Xa inkampani yenza inzuzo, ayinjalo necessarily distributable: Yena babe wabe kuya kuvunyelwa ukuba akukho zintshukumo ilahleko phambi-zincwadi zangaphakathi, isemthethweni uvimba kufuneka equipped (phezulu ukuya umda kwishumi ye-loluntu eyinkunzi kunye nayo nayiphi na statutory ugcine kufuneka abe kanjalo. Ekugqibeleni, wabe a dividend, isicwangciso-phezulu iindleko, imali eyinkunzi yandisa iindleko kwaye uphando nophuhliso iindleko kufuneka amortized. Nangona kunjalo, ukuba free ugcine i-mali ubuncinane no - unamortized isabelo ezi iintlawulo kwaye inkcitho ingaba accrued, kuya kuba kunokwenzeka ukuba isithuba, inzala. Unikezelo i interim dividend kukuba anticipate i inzuzo ukuba uza kuba ndabona kwi qeqesho. Kubalulekile, ke ngoko, i-operation iselwa risky ufuna formalism iselwa nzima: taxation, inzala ka-kuxhomekeke umgangatho we-qabane (physical umntu okanye isemthethweni umntu). Kuba oyedwa, uviko omnye-ixesha mali isixa amathathu ngu isetyenziswe kwi, inzala I-khetho kuba taxation, inzala ka-ukuya progressive umlinganiselo yomthetho werhafu yengeniso, nangona kunjalo, kunokwenzeka. Ukuba iqabane lakho okanye zabelo yi corporation, inzala ukuba ufumana kuya ngqo taxed kuba oko. Ukuze ufumane ngokukhawuleza impendulo, thina lokucebisa ukuba buza imibuzo yakho kwi-incoko yethu (ezantsi ekunene). Uyakwazi nangaliphi na ixesha cela ulungiso okanye umhleli wenqaku yakho yobuqu: qhagamshelana Nathi.