Uhlu lokuhlola lwe-due diligence

Uhlu lokuhlola lophenyo olunzulu lwentela

Izimemezelo zentela, ukuhlolwa namadokhumenti asekelayo abeluleki bentela bomthengi abawacelayo ukuze bathole izingozi zomlando futhi bahlele isakhiwo sesivumelwano – njengohlu lokuhlola olunezinombolo.

Bona uhlu lokuhlola

Ekuthengweni kwamasheya umthengi uthola njengefa umlando wentela wenkampani: noma iyiphi intela engakhokhelwanga ngokwanele yeminyaka esavulekile iba yinkinga yomthengi ngemva kokuvala. Ngakho-ke ukuhlola okujulile kwentela kubheka emuva ukuthola ukuchayeka, ngokuvamile esikhathini iziphathimandla zentela ezisengakwazi ukusivula kabusha, nangaphambili ukuthi ukuthengiselana ngokwako kukhokhiswa kanjani intela nokuthi izici ezibalulekile ezifana nokulahlekelwa kwentela ziyasinda yini ekushintsheni kobunikazi.

Okutholakele ngokuvamile kugcina esivumelwaneni sentela noma enxephezelweni lentela kanye nasentengweni: ukuchayeka okulinganisiwe kungakhokhelwa ngumthengisi, kumbozwe yinxephezelo ethile noma umshwalense, noma kudonswe njengento efana nesikweletu. Uhlu olungezansi luhlela izicelo ngohlobo lwentela, okuyindlela iningi labeluleki bentela abahlela ngayo umbiko wabo. Izikhathi zokukhawulelwa nemithetho kuyahluka ngokwezwe, ngakho thatha amabanga eminyaka njengesiqalo okufanele usiqinisekise nomeluleki wakho.

Abathengisi bangenza ukuhlola okujulile kwentela kusheshe ngokuqoqa amafomu entela, ukuhlolwa nokuxhumana kwayo yonke iminyaka esavulekile efolda eyodwa ohlotsheni ngalunye lwentela, ukuvumelanisa intela ekhokhisiwe kuma-akhawunti namafomu entela, nokubhala imemo emfushane mayelana nanoma iyiphi inkinga eyaziwayo nokuthi yaxazululwa kanjani. Inkinga eyaziwayo, ebhaliwe ngokuvamile ibekelwa intengo ngokuzola; inkinga efanayo etholwa ngumthengi sekwephuzile enqubweni ivame ukubiza kakhulu.

Uhlu lokuhlola lwe-Ukuhlolisisa kwentela – amafolda angu-6, amadokhumenti angu-37

Kunezinombolo njengenkomba yegumbi ledatha: sebenzisa izigaba njengamafolda bese ugcina izinombolo emagameni amafayela.

1. Intela yemali engenayo yenkampani

  1. 1.1Amafomu entela yemali engenayo yenkampani nezibalo (iminyaka esavulekile, ngokuvamile engu-3–6)
  2. 1.2Izinhlinzeko zentela ezitatimendeni zezimali nokuvumelaniswa kwazo
  3. 1.3Uhlelo lokulahlekelwa kwentela nemvelaphi yakho
  4. 1.4Amabhalansi entela ehlehlisiwe nokuhlaziywa
  5. 1.5Izinhlelo zokwehla kwenani lentela nezaphulelo zezimpahla ezinkulu
  6. 1.6Izimangalo zezikweletu zentela zocwaningo nentuthuko noma ezinye
  7. 1.7Umlando wokukhokha nokufayela, izinhlawulo nenzalo

2. Izintela ezingaqondile

  1. 2.1Amafomu e-VAT / GST / entela yokuthengisa (iminyaka esavulekile)
  2. 2.2Ukubhaliswa kwe-VAT ezweni ngalinye
  3. 2.3Ukuvumelaniswa kwamafomu e-VAT nemali engenayo kuma-akhawunti
  4. 2.4Ukufayela kwentela yempahla engenayo nentela ye-excise, lapho kufanele khona
  5. 2.5Izibopho zentela zezinsizakalo zedijithali nezezimakethe ze-inthanethi
  6. 2.6Ukukhokhiswa kwentela kokuhlinzekwa kwempahla phakathi kwamazwe nama-invoyisi e-reverse-charge

3. Izintela zokuqashwa

  1. 3.1Ukufayela kwentela yamaholo nokwezenhlalakahle
  2. 3.2Ukuphathwa kwabasebenzi bekontileka nabeluleki
  3. 3.3Ukukhokhiswa kwentela kwezinketho zamasheya, amabhonasi nezinzuzo ezingeyona imali
  4. 3.4Izivumelwano zabasebenzi bangaphandle nabasebenza phakathi kwamazwe
  5. 3.5Ukuhlolwa kwentela yamaholo nokuxazululwa
  6. 3.6Ukukhokhiswa kwentela kwezinkokhelo zokuqedwa komsebenzi nezesinxephezelo

4. Ukubekwa kwamanani okudluliselwa nokwamazwe ngamazwe

  1. 4.1Inqubomgomo yokubekwa kwamanani okudluliselwa, ifayela eliyinhloko namafayela endawo
  2. 4.2Izivumelwano phakathi kwezinkampani zeqembu (izinsizakalo, ama-royalty, imalimboleko)
  3. 4.3Ukuhlaziywa kwesikhungo esihlala njalo semisebenzi yangaphandle
  4. 4.4Intela egodliwe kumadividendi, inzalo nama-royalty
  5. 4.5Ukuhlaziywa kwezinkampani zangaphandle ezilawulwayo nokungahambisani kwe-hybrid
  6. 4.6Izifundo zokuqhathanisa ezisekela amanani phakathi kwezinkampani zeqembu

5. Ukuhlolwa, izinqumo nezingxabano

  1. 5.1Ukuhlolwa nokuphenywa kwentela (iminyaka engu-5 edlule) nemiphumela
  2. 5.2Izingxabano ezivulekile, izikhalazo nokuxhumana neziphathimandla zentela
  3. 5.3Izinqumo zentela zangaphambili nezimvume
  4. 5.4Ukudalula ngokuzithandela noshwelo
  5. 5.5Izikhuthazo zentela nezibonelelo ezinemibandela yokubuyiswa
  6. 5.6Izikhundla zentela ezingaqinisekile nezinhlinzeko ezihlobene

6. Ukuthengiselana nokuhlelwa

  1. 6.1Ishadi lesakhiwo seqembu elinendawo yokuhlala yentela yenhlangano ngayinye
  2. 6.2Ukuhlelwa kabusha kwangaphambili, ukuhlanganiswa nokukhokhiswa kwentela kwakho
  3. 6.3Umthelela wokushintsha kobunikazi ekulahlekelweni kwentela
  4. 6.4Izintela zokudluliselwa kwezakhiwo nomhlaba nentela yesitembu
  5. 6.5Isakhiwo esiphakanyiswe ngumthengisi nanoma yiziphi izicelo zemvume yentela
  6. 6.6Ukukhokhiswa kwentela kwezikhuthazo zabaphathi ezibangelwa ukuthengiswa
Uhlu lokuhlola olusebenzisanayo
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Ubani obuzayo

Abeluleki bentela bomthengi, ngokuvamile beyingxenye yenkampani efanayo yababalimali eqhuba ukuhlola okujulile kwezezimali, kanye nabeluleki bentela bendawo ezweni ngalinye. Abashwalense beziqinisekiso nezinxephezelo nabo babuyekeza umbiko wentela.

Isikhathi esijwayelekile

Kuqhubeka kanye nokuhlola okujulile kwezezimali, ngokuvamile amasonto angu-3–6; amaqembu asebenza phakathi kwamazwe athatha isikhathi eside ngoba izwe ngalinye liyabuyekezwa.

Izimpawu zengozi
  • Ukuhlolwa kwentela okuvulekile noma ukulinganiswa okungaxazululiwe
  • Abasebenzi bekontileka abangase bahlukaniswe kabusha njengabasebenzi
  • Ayikho imibhalo yokubekwa kwamanani okudluliselwa yokugeleza okubalulekile phakathi kwezinkampani zeqembu
  • Imisebenzi yaphesheya engase idale isikhungo esihlala njalo
  • Amafomu e-VAT angavumelani nemali engenayo
  • Ukulahlekelwa kwentela okusengozini ngemva kokushintsha kokulawula
  • Amasu okuhlela intela anolaka

Shintsha lolu hlu lokuhlola lube yigumbi ledatha

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Imibuzo Evame Ukubuzwa

Ukuhlolisisa kwentela – imibuzo

Kuyini ukuhlola okujulile kwentela?

Ukubuyekezwa kokuthobela imithetho yentela nokuchayeka kwenkampani eminyakeni yayo esavulekile, kanye nemiphumela yentela yokuthengiselana, ukuze umthengi abeke intengo noma azivikele ezikweletini zentela azizuze njengefa.

Kudingeka iminyaka emingaki yamafomu entela?

Ngokuvamile yonke iminyaka esavulekile ukuthi ihlolwe yiziphathimandla zentela – ngokuvamile iminyaka engu-3 kuya ku-6 kuya ngezwe, futhi isikhathi eside uma kunokukhwabanisa noma ukungafayeli. Qinisekisa isikhathi nomeluleki wendawo.

Ingabe ukuhlola okujulile kwentela kubalulekile ekuthengweni kwempahla?

Kancane, ngoba iningi lezikweletu zentela zomlando lihlala kumthengisi. Kusabalulekile ezintelini zokudluliselwa, i-VAT ekudluliselweni, izintela ezihlobene nabasebenzi nanoma yiziphi izikweletu ezilandela impahla ngokomthetho wendawo.

Izingozi zentela ziphathwa kanjani esivumelwaneni sokuthenga?

Ngeziqinisekiso zentela, isivumelwano sentela noma inxephezelo evela kumthengisi, izinxephezelo ezithile zezinkinga ezihlonziwe, ukwehliswa kwentengo noma umshwalense weziqinisekiso nezinxephezelo.