Sisebenzisa amakhukhi nobunye ubuchwepheshe bokulandelela ukuhlinzeka ngezinsizakalo ezisekelwe kulokho okuncamelayo okuboniswa lapho upheqa iwebhusayithi, ukubonisa okuqukethwe komuntu siqu kanye nezikhangiso eziqondiswe kuwe, ukuhlaziya ithrafikhi yewebhusayithi, futhi siqonde ukuthi izethameli zethu zivelaphi, ukuze sithuthukise ukuba khona kwakho iwebhusayithi yethu Iwebhusayithi yesipiliyoni sokuphequlula.Ngokuqhubeka nokuphequlula le webhusayithi, uyavumelana nokusetshenziswa kwalawa makhukhi.Uma ufisa ukwenqaba ukucutshungulwa okunjalo, sicela ufunde imiyalelo echazwe Kunqubomgomo Yekhukhi/Inqubomgomo Yemfihlo.
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Njengoba igagasi lesibili lakamuva lobhubhane lwe-Covid-19 likhukhula izwe, ukubaluleka kokunakekelwa kwezempilo, ikakhulukazi okokusebenza komoyampilo, akunakugcizelelwa ngokweqile.Kulo mongo, sekuyinsakavukela umchilo wesidwaba ukuthi izinkampani zithenge ama-concentrator komoyampilo bese zihlinzeka abasebenzi ngendlela ebuyayo ngokwezidingo zabo.
Nakuba lesi kuyindlela eyamukelekayo kubasebenzi, inkinga ehlobene yenkampani ukuthi inkampani ingakwazi yini ukuthola isikweletu se-GST esikhokhelwa izisebenzi ngezigxilisa umoya-mpilo ezingabuyiswa ngemva kokusetshenziswa.
Imvamisa, amajeneretha anjalo omoya-mpilo agcinwa emagcekeni enkampani futhi anikezwa abasebenzi kuphela uma kudingeka.Uma abasebenzi sebesebenzise isigxivizo somoya-mpilo, inkampani izowubuyisela emuva futhi uwusebenzisele abanye abasebenzi njengoba kudingeka.
Indawo yokungena yokuthola isikweletu ngaphansi koMthetho Wentela Yezimpahla Nezinkonzo ukusetshenziswa kwezimpahla noma amasevisi ngesikhathi sebhizinisi noma ukukhuthazwa kwebhizinisi.Ngemva kwalokho, zonke izimpahla kufanele ziphumelele ukuhlolwa kwetshe lokuthinta okungekona okwanoma isiphi isigaba esikhawulelwe.
Incazelo "yebhizinisi" ngaphansi koMthetho Wentela Yezimpahla Nezinkonzo inencazelo ebanzi futhi ihlanganisa noma yimuphi umsebenzi ngaphakathi kobubanzi bawo, kungakhathaliseki ukuthi kuyinzuzo yemali noma cha.Mayelana nobudlelwano nebhizinisi, kungathathwa isikhundla.Njengoba i-oxygen concentrator isetshenziselwa ukusiza abasebenzi ukuthi bakhulise amazinga komoyampilo ngesikhathi sodlame lwe-COVID-19, kungashiwo ukuthi izosetshenziselwa ukuthuthukisa noma ukuthuthukisa inkampani ngokugcina impilo yabasebenzi.ibhizinisi.
Izigaba zemikhawulo edala ubunzima ezingqondweni zabakhokhi bentela imikhawulo ezimpahleni noma kumasevisi noma kokubili ukuze kusetshenziswe umuntu siqu.
Umbuzo uthi ingabe izinto zokugxilisa umoya-mpilo ezinikezwa abasebenzi zisetshenziselwa ukusetshenziswa komuntu siqu.Ngakho-ke, ngaphansi kwemikhawulo engenhla, isikweletu asivunyelwe.
Uma uthi nhlá, kubonakala sengathi ama-concentrator komoyampilo asetshenziswa ngempela ngabasebenzi nemindeni yabo.Ngakho-ke, kufanele futhi zivinjelwe ngaphansi kwesigaba esikhawulelwe "sezinto zokuzisebenzisa".
Ukuze uhlaziye indawo, kubalulekile ukuqonda incazelo yegama elithi "ukusetshenziswa komuntu siqu".
Umthetho Wentela Yezimpahla Nezinkonzo awulichazi igama elithi “ukusetshenziswa komuntu siqu”.Ngokusuka emthethweni we-VAT we-EU, mayelana nezimoto, uma umuntu ehlose ukusebenzisa imoto kuphela ngenjongo yokuqhuba ibhizinisi lakhe, lowo muntu akakwazi ukuthola isikweletu.Ngaphezu kwalokho, lesi sigaba somthetho sibeka nokuthi uma umuntu okhokhiswa intela ehlose ukunikeza imoto kunoma ngubani (ngaphandle kokuqashisa), akufanele kubhekwe ukuthi umuntu okhokhiswa intela uhlose ukusebenzisa imoto ebhizinisini aliqhubayo kuphela.Abantu ngabanye (okuhlanganisa nabakhokhi bentela abangobambiswano, ozakwethu) ukuze basetshenziswe ngasese, noma ngabe bayacatshangelwa noma cha.
Esinqumweni, kucatshangelwe izici ezilandelayo lapho kunqunywa ukuthi imoto ihloselwe ukusetshenziselwa izinjongo zentengiso kuphela:
Kufanele kuqashelwe ukuthi umthetho we-VAT we-EU esimweni sokungasetshenziselwa ukuthengisa uhlukile kunenkomba “yokusetshenziswa komuntu siqu” ku-Athikili 17(5)(g), ngoba ku-EU VAT, ukusetshenziswa kwangasese kusekelwe ekuhlosweni nasekutholakaleni. ..
Nakuba igama elisetshenziswe emthethweni we-VAT we-EU lingekona “ukusetshenziswa komuntu siqu” kodwa “ukusetshenziswa okungezona ezohwebo”, nakuba lokhu okungenhla kusebenza kumajeneretha komoya-mpilo ahlinzekwe ngendlela ebuyiswayo, kubalulekile ukuqaphela ukuthi ukusetshenziswa kwamajeneretha komoyampilo akuwona Kuphela Kunoma yimuphi umsebenzi othile.Ngaphezu kwalokho, le generator ye-oxygen inikezwa abasebenzi ngokufunwa.Uma abasebenzi sebesebenzise isigxivizo somoya-mpilo, inkampani izowubuyisela emuva futhi uwusebenzisele abanye abasebenzi njengoba kudingeka.Ngakho-ke, ukusetshenziswa kwabasebenzi kungokwesidingo kuphela hhayi nje kuphela.
Ngaphezu kwalokho, kufanele kucatshangelwe ukuthi abasebenzi nemindeni yabo abazange badle ama-concentrator komoyampilo.Ngakolunye uhlangothi, ijeneretha ye-oxygen "isetshenziswa" kuphela kunokuba "idliwe" ngabasebenzi nemindeni yabo, futhi ibuyiselwa ngemva kokusetshenziswa.
Ngokuningiliziwe, ohlelweni lokusebenzisa i-oxygen concentrator, ngeke idliwe njengempahla yabasebenzi, kodwa izobuyiselwa yinkampani ukuze iphinde isetshenziswe abanye abasebenzi.Ngakho-ke, ukusetshenziswa kwama-oxygen concentrators kulawulwa yinkampani, futhi abasebenzi ngeke bawadle.Ngaphezu kwalokho, amajeneretha omoya-mpilo azonikezwa abasebenzi kuphela uma kudingeka, futhi ngeke aphathwe yinkampani.Ngenxa yalesi sizathu, isikhundla singamukelwa, okungukuthi, ama-concentrators oksijini anikezwe abasebenzi ngokufunwa akuvinjelwa ukusetshenziswa komuntu siqu.
Uma sibheka ngeso elibukhali imikhawulo ekusetshenzisweni komuntu siqu, kungase kubonakale sengathi ngenxa yokuthi ijeneretha komoya-mpilo isetshenziswa abasebenzi nemindeni yabo kuphela, futhi ingaphansi kwemingcele “yokusetshenziswa komuntu siqu”.Uma kungekho sibonelo sokwahlulela kanye nokuqonda okucacile kwegama elithi "ukusetshenziswa komuntu siqu", ukusetshenziswa kwekhredithi akunayo impikiswano.Njengoba kunezincazelo ezimbili ezingase zibe khona, impikiswano ngalolu daba isivuthiwe.
Uma kucatshangelwa isimo esikhona manje esibangelwa ubhadane lwe-Covid-19 kanye nokuhlinzeka abasebenzi ngezinto zokugxilisa umoya-mpilo ngendlela engasetshenziswa kabusha kuwumkhuba ovamile futhi ovamile, kufanele kukhishwe izincazelo ezifanele ezihlanganisa izinkinga ezisasele ezishiwo ngenhla ukuze kuqedwe ukuhweba nezimboni.
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Isikhathi sokuthumela: Jul-05-2021