FOOMKA XISAAB CELINTA CASHUURTA DAKHLIGA SHAQADA
FOOMKA XISAAB CELINTA CASHUURTA DAKHLIGA SHAQADA
Xogta guud ee la bixinayo | |||||||
1. Muddada Cashuurta (Bisha) | |||||||
2. Muddada Warbixinta | 1-da ilaa 15-ka bil kasta | ||||||
Tilmaamaha: Loo shaqeeyauhu waa inuu buuxxiyo isla markaana u gudbiyo Xafiiska Cashuuraha Berriga xisaab xxxxxxx xxxxxxx ah ee dakhliga shaqada ee la reebay 15 cisho gudahood oo bilaabmaysa xxxxx muddadu dhamaato. Xxxxxx si fiican uu xxxxx xxxxxxx la buuxinayo ka hor iyo inta aad buuxbuuxinaysid foomkan isla markaana ku lifaaq dukumentiyada loo baahan yahay si xisaab celinta si dhakhso ah looga shaqeeyo. Waxa la mutaysanaya ganaaxyo haddii aan la soo gudbin xisaab celinta cashuurta, haddii lala habsaamo, ama xisaab celin been ah xxx soo gudbiyo (faqradaha 16, 17 iyo 19 ee Xeerka Dakhliga 72/2016). | |||||||
Qaybta A: Faahfaahinta Cashuur bixiyaha | |||||||
A1. Magaca buuxa ee Cashuur bixiyaha | |||||||
A2. Magaca Ganacsiga (haddii uu ka duwanyahay Magaca Cashuur bixiyaha) | A3.TIN | ||||||
A4. Cinwaanka Ganacsiga (Degmada) | A5. Tuuladda | ||||||
A6. Lamberka Mobile-ka | A7. Cinwaanka emaylka | ||||||
A8. Nidaamka Cashuurta | Cashuur bixiyaha weyn | Cashuur bixiyaha dhexe | Cashuur bixiyaha yar | ||||
Qaybta B: Xisaabinta Cashuurta Dakhliga Shaqaalaha ee la reebay | |||
Nooca Shaqaalaha | Tirada | ||
B1. | Tirada shaqaalaha joogtada ah | ||
B2. | Tirada shaqaalaha ku meel gaadhka ah | ||
B3. | Tirada shaqaalaha uu shaqeeya looshaqeeye labaad | ||
Xisaabinta dakhliga la cashuurayo | Xadiga | ||
B4. | Mushaarka oo dhan. Wadarta guud ka qaado khaanada lifaaqa ah | ||
B5. | Dhamaan gunnooyin lagu bixiyey lacag, abaalmarin iyo lacag bixinta cashuur xxxxx xx. Wadarta guud ka qaado khaanada lifaaqa ah | ||
B6. | Wadarta guud ee wax-tarka aan lacag ahay ah (20% isticmaalka gaadiidka oo bila lacag ah, 15% hoyga, iwm.). Wadarta guud ka qaado khaanada lifaaqa ah | ||
B7. | Xuquuqda shaqo xx xxxxx. Wadarta guud ka qaado khaanada lifaaqa ah | ||
B8. | Kaalmo lacageed looshaqeeyuhu kaga qayb qaatay sanduuqa hawlgabka. Wadarta guud ka qaado khaanada lifaaqa ah | ||
B9. | Dakhliga shaqaalaha ee la cashuurayo (isugu wada gee dhamaan xaddiga ku jira safka B4 +B5+B6+B7+B8) | ||
B10. | Wadarta Guud ee Cashuurta Dakhliga Shaqaalaha ee waajibtay – (ku isticmaal 5% xadiga ku jira safka B9) | ||
B11. | Cashuurta Shaambada 1% -(ku isticmaal 1% xadiga ku jira safka B9) | ||
B12. | Xadiga dakhliga cashuurta la reebay ee la bixinayo(isugu wada gee xadiga ku jira safka B10+B11) | ||
Qaybta C: Cadeynta uu bixinayo Cashuur bixiyuhu ama Wakiilka | |||||
Waxaan halkan ku cadeynayaa in xogta aan foomkan ku bixiyey iyo xisaabaadka la socda iyo dukumentiyadu inay sax yihiin, dhameystiran yihiin isla markaana ka kooban yhiin caddayn buuxda oo run ah oo ku saabsan cashuurta la reebay inta aan dhab ahaan u ogahay. Waan akhriyey isla markaana fahmay qodobada ee faqradaha 21 iyo 135 ee Xeerka Dakhliga 72/2016 | |||||
Magaca Dhameystiran | Cinwaan | ||||
Saxeexa iyo Shaambada | Taariikh | ||||
Qaybta D: Isticmaalka Rasmiga – Maamulka Cashuuraha | ||||||||||
Fiiro Xxxx xx- Dhamaan dukumentiyada la soo gudbiyey ee la socday foomka cadeynta cashuurta waa inay ku wada jiraan xxxxx cashuur bixiyaha | ||||||||||
Xarunta Cashuurta | (GR) Lamber | |||||||||
Ganaaxa xogbixinta habsanka ah | ||||||||||
Wadarta guud ee cashuurta waajibtay ( Ganaaxa cashuurta + Cashuurta ku jira B12) | ||||||||||
Lifaaqa lasoo gudbiyey |
Heshiis(yada) Xaashida Mushaharada Xxxxxxx xx | Taariikhda | ||||||||
Magaca Dhameystiran ee sarkaalka uu qaabilsan Qabashada Xisaab celinta | Saxeexa iyo Xxxxxxxxx | |||||||||
Jamhuuriyadda Soomaalilaan Wasaaradda Maaliyadda Waaxda Cashuuraha Berriga
Tilmaamaha loogu talo galay in lagu dhameystiro Foomka Xisaab Celinta Cashuurta Dakhliga Shaqaalaha
July 2018
Iyadoo la waafajinayo qodobada faqradaha 70 iyo 142 ee Xeerka Dakhliga Xeer Xxx 72/2016 ee 16/07/2016 iyo xeer nidaamyaasha khuseeya oo go’aaminaya habka fulinta Xeerka Dakhliga ee kor lagu xusay, loo shaqeeyuhu waa inuu ka reebaa cashuurta dakhliga shaqo ee uu siiyo shaqaalihiisa sida uu farayo xeer nidaamiyaha (q.143) iyo waajibaadka loo shaqeeyaha ah inuu cashuurta ka reebo shaqaalihiisa hoos looma dhigayo ama meeshana lagama saarayo sababta oo xx xxx shaqeeyuhu xaq buu u leeyahay ama haddii si kale loo dhigo waa waajib saran inuu ka soo jaro oo uu ka reebo qadar cashuur ah lacag kasta oo uu shaqo la qabtay ku bixinayo – (q.51.2). Waajibaadka loo shaqeeyaha inuu cashuur reebo sida waafaqsan faqradda (1) waa la fulinayaa in kasta oo ay jirto in xeer kasta oo kale sheegayo in dakhliga shaqada ee shaqaaluhu aan la dhimayn ama aanay ahayn wax cashuur loo qabsan karo – (q.51.2)
Wakiilka cashuurta reebay waa inuu agaasinka ku xereeyaa cashuurta uu reebay ama uu reebi doono Shan iyo Toban maalmood (15) gudahood xx xxx dhamaadka bisha uu bixiyay kharashka cashuurtu ku waajibtay- (q.148.1). Loo shaqeeyaha cashuurta reebayaa haddii u ku guul daraysto inuu cashuur reebo sida waafaqsan xeerkan, isaga naf ahaantiisay saaran tahay inuu bixiyo qadarka cashuurta ee aan la reebin, laakiin Loo shaqeeyaha cashuurta reebaa wuxuu xaq u leeyahay inuu dib uga qaato qadarkaas qofka lacagta la siiyay ee cashuurta lagu leeyahay - (q.149.1). Wakiilka cashuurta reebaa waa inuu hayaa, xxxxxxx una diyaariyaa kormeer uu ku sameeyo agaasimuhu, kayd xasuuseed oo muujinaya iyada oo ay la xidhiidho sanad dakhliyeed kasta (q.150.1).
Qasnadaha xusuuseed ee lagu xusay faqradda (1) waa inuu xafidaa wakiilka cashuurta reebaa muddo dhan
(5) Shan sanadood ah oo sanad dakhliyeedyo ah xx xxx dhamaadka sanad dakhliyeed uu la xidhiidho qasnadaha xasuustu.(q.150.2) iyo Wakiilka reeba cashuurtu waa inuu siiyaa qofka kharashka la siinayo cadayn muujinaysa cashuurta lagu yeeshay oo lagu bayaaminayo lacagaha la siiyay qadarkooda iyo cashuurta laga reebay sanad dakhliyeedka. (q.150.3)
Qofka lacagaha qaatay waxa looga baahan yahay inuu xisaab celin dakhli keeno ay ku lifaaqan yihiin cadaymo wixii la siiyay sanad dakhliyeedkaasi xisaab celinteeda la keenay. (q150.4). Agaasimuhu wuxuu ka codsan karaa wakiilka cashuurta la reebay inuu u ogolado hantidhawr hubiya kaydkiisa xusuus dhawrka si uu ansixiyo saxnaanta cadaynta cashuurta lagu yeeshay (q.150.5)
Xogta guud xx xxxxxx Cashuur Bixiyaha
Mudada Cashuurta: Goobtan waxaad gelisaa bisha aad buuxinaysid
Mudada Warbixinta: Goobtan waxaad gelisaa taariikhda aad buuxisay xisaab celintan
Qaybta A: faahfaahinta cashuur bixiyaha
A1- Magaca dhameystiran xx xxx shaqeeyaha: Goobtan waxaad gelisa magacaaga oo la mid ah ka kugu qoran shahaadada diiwangelinta cashuur bixiyaha ama magaca hadda kugu qoran haddii aad bedeshay
A2- Magaca Ganacsiga: Goobtan waxaad gelisa magaca ganacsigaaga ee kugu qoran shahaadada diiwangelinta ama xx xxxxx kugu qoran haddii aad magac kale ku diiwaangelisay
A3- Lambarka Tixraaca Cashuur bixiyaha: Goobtan waxaad gelisa lambarka tixraaca cashuur bixiyaha aad leedahay
A4- Cinwaanka Ganacsiga – Goobtan geli cinwaanka ganacsigaaga oo la mid ah ka kugu qoran diiwangelinta cashuurta ama cinwaankaaga cusub haddii aad bedeshay.
A5- Tuulada: Goobtan geli magaca tuulaada uu ganacsigaaga ku yaalo.
A6: Lambarka mobile-ka: Goobtan geli lambarka telefoonka ganacsigaaga oo shaqeeynaya
A7- Cinwaanka emaylka: Goobtan geli emaylka ganacsiga ee aad bixisay waqtigii diiwaangelinta
A8: Nidaamka Cashuurta: Calaamadi mid ka mid ah goobaha haddii aad tahay cashuur bixiye weyn, dhexe, yar.
Qaybta B: Xisaabinta cashuurta dakhliga
B1- Shaqaalaha joogta ah: Goobtan koowaad geli tirada wadarta guud ee shaqaalaha joogtada ah ee ka shaqeeya ganacsigaaga, goobta labaadna waxaad gelisa wadarta guud ee xadiga lacageed ee aad siisay.
B2- Shaqaalaha ku meel gaadha ah: Goobta kowaad geli tirada shaqaalaha ee ku meel gaadhka ah, goobta labaadna waxaad gelisa wadarta guud ee xadiga lacageed ee aad siisay.
B3- Shaqalaaha la shaqeeya loo shaqeeye labaad: Goobta kowaad geli tirada shaqaalaha la shaqeeya loo shaqeeye labaad, goobta labaadna waxaad gelisaa wadarta guud ee xadiga lacageed ee la siiyo.
Xisaabinta dakhliga la cashuurayo
B4- Wadarta guud ee mushaharada – Goobtan geli wadarta guud xx xxxxxx shaqaalaha (1+2+3), goobta labaad waxaad gelisa qadarka lacagta aad siisay (1+2+3): iyadoo lagu salaynayo bayaanka mushaharada xxxxxxx xx ee lifaaqan.
B5-Wadarta guud ee gunnooyinka lagu bixiyey lacag- Goobta kowaad geli tirada shaqaalaha ee hela gunnooyin lacageed, goobta labaadna waxaad gelisa wadarta guud ee gunnooyinka aad siisay iyadoo lagu salaynayo bayaanka mushaharada xxxxxxx xx ee lifaaqan.
B6- Wax-tarka la mid ah: Goobta koowaad geli tirada shaqaalaha hela wax-tarka la midka ah goobta labaadna waxaad gelisaa xadiga lacagta la bixiyey wax-tar la mid ahaan (20% isticmaalka bilaa lacagta ee gaadiidka, 15% hoyga iwm) iyadoo lagu salaynayo bayaanka mushaharada xxxxxxx xx ee lifaaqan
B7- Xuquuqda shaqo ka tegista: Goobtan geli haddii ay jiraan xuquuqda shaqo ka tegista oo la siiyey shaqaalaha.
B8- Kaalmo lacageed loo shaqeeyuhu kaga qayb qaatay sanduuqa hawlgabka: Goobta kowaad geli tirada shaqaalaha laga qayb qaatay iyo goobta labaad waxaad gelisa wadarta guud ee xadiga lacagta uu loo shaqeeyuhuu kaga qayb qaatay sanduuqa hawlgabka iyadoo lagu salaynayo bayaanka mushaharada xxxxxxx xx ee lifaaqan
B9: Dakhliga shaqaalaha ee la cashuurayao: Goobtan geli wadarta guud ee dakhliga la cashuurayo (isugu gee xadiga ku jira safka B4+B5+B6+B7-B8)
B10- Wadarta Guud ee Cashuurta Dakhliga Shaqaalaha ee waajibtay: Goobtan kowaad waxaad gelisaa tixraaca cashuurta, goobta labaadna waxaad gelisa cashuurta dakhliga ee waajibtay(waa 5% ee xadiga ku jira safka B9)
B11- Cashuurta Shaambada 1%: Goobtan geli cashuurta shaambada oo ah 1% xadiga ku jira safka B9)
B12- Wadarta guud ee la bixinayo: Goobtan geli wadarta guud ee cashuurta la reebay ee la bixinayo (isugee gee xadiga ku jira safafka B10+B11)
Qaybta C Cadeynta Cashuur bixiyaha ama Wakiilka Magaca dhameystiran: Goobtan geli magaca qofka diyaariyey xisaab celinta cashuurta dakhliga shaqaalaha Cinwaan: Goobtan geli mihnada qofka diyaariyey xisaab celinta cashuurta dakhliga shaqaalaha
Saxeexa iyo shaambada: Goobtan saxeexaaga
Taariikhda: Goobtan geli taariikhda la buuxiyey xisaab celintan.
Qaybta D Isticmaalka Rasmiga oo keliya: Maamulka Cashuuraha
Xarunta Cashuuraha: Goobtan geli xarunta cashuuraha ee gacanta ku haysa arrimaha cashuurta looshaqeeyaha
Lambarka guud ee lacag qabashada (GR): Goobtan waxaad gelisa lambarka lacag qabashada ee la siiyo cashuur bixiyaha
Ganaaxa xogbixinta habsanka ah: Goobtan geli wadarta guud ee xadiga ganaaxa ee xogbixinta habsanka ah
Wadarta guud ee cashuurta waajibtay: Goobtan geli wadarta guud ee cashuurta waajibtay (Cashuurta ganaaxa + cashuurta ku jirta B12)
Lifaaqa: Goobtan calaamadi haddii cashuur bixiyaha uu soo gudbiyey xaashida mushaharada iyo Heshiishka
Taariikh: Goobtan geli taariikhda xisaab celinta (iyo lifaaqa haddii uu jiro) uu soo buuxiyey loo shaqeeyuhu.
Magaca sarkaalka uu qaabilsan qabashada xisaab celinta: Goobtan geli magaca sarkaalka uu qaabilsan qabashada xisaab celinta.
Saxeexa iyo Shaambada: Goobtan loogu talo galay saxeex oo isla markaana shaambadee.
Dhamaadka Tilmaamaha