Te Whakatere i te Tangohanga GST mō ngā Waka i Potukara
I Potukara, he tino motuhake ngā ture mō te tango a te kamupene i te Taake Uara Tāpiri (VAT) mō ngā waka kua hokona, ko te nuinga kei runga i te momo waka me tōna whakamahinga. He mea nui te mārama ki ēnei ture mō ngā pakihi e whai ana ki te whakapai ake i tō rātou tūranga taake.
Te Ture Whānui: Kāore he Tangohanga GST mō ngā Waka Pāhihi
Hei kaupapa matua, ko te Ture VAT o Pōtikī e ārai ana i te tangohanga o te VAT i runga i te hoko, te riihi, te whakamahi rānei i ngā waka pāhihi. Kei roto i tēnei ko ngā utu e pā ana ki te tiaki, te whakatikatika, me te wahie. Koinei te ture tino nui kia maumaharahia e ngā pakihi.
Ngā Tūponotanga: Ina taea te tango i te GST
Waimarie, he tūāpapa motuhake kei reira mō tēnei ture, e pā ana ki te mahi a te waka i roto i ngā mahi matua o te kamupene, ki ngā kaupapa whakatenatena a te kāwanatanga rānei mō te kawe waka matomato.
Ngā Waka mō ngā Mahi Pakihi Motuhake
E whakaaetia ana te tangohanga katoa o te GST mō ngā waka e whai pānga matua ana ki ngā mahi pakihi a te kamupene. E pā ana tēnei ki:
- Ngā tekesi me ngā waka mō te kawe a te iwi.
- Ngā waka e whakamahia ana e ngā kamupene reti waka (hei tauira, reti-a-waka).
- Ngā waka kei roto i ngā taonga hokohoko a te kaihokohoko waka.
- Ngā waka e whakamahia ana i ētahi atu mahi e puta tika mai ana te moni whiwhi mai i ā rātou mahi, pērā i ngā kura taraiwa, i ngā kaiwhakahaere tūruhi rānei.
Ngā Waka Hiko me ngā Waka Ranu Mono-ki-roto
He nui ngā whakatenatena tāke a Potukara mō ngā waka hiko me ngā waka ranu mono-mai hei akiaki i te whakatinanatanga o te kawe waka matomato.
- Nga Waka Hiko (EV): Ka taea te tango i te 100% GST mō te hoko waka hiko, ki te kore te utu (haunga te GST) e neke ake i te €62,500.
- Ngā Waka Ranu Mono-ā-roto (PHEV): Ka taea hoki te tango i te GST 100%, engari kaua te utu hoko (haunga te GST) e neke ake i te €50,000.
Mō ngā EV me ngā PHEV, ka taea te tango katoa i te GST mō te hiko e utua ana.
Ētahi atu whakaaro nui
Te whakahekenga moni
Ahakoa kāore e taea te tango i te GST, ka taea tonu te whakaheke i te uara o te waka hei whakapaunga pakihi, ā, ka āwhina tēnei ki te whakaiti i te nama taake umanga (IRC). Heoi anō, he herenga kei runga i te uara ka taea te whakaheke.
- Mō tētahi waka pāhihi tuku iho, ko te utu hoko mōrahi ka taea te tango mai i te taake ka herea ki te €25,000 pea.
- He teitei ake tēnei here mō ngā EV (€62,500) me ngā PHEV (€50,000), e hangai ana ki ngā ture tangohanga VAT.
Te Taake Motuhake (Tributação Autónoma)
Ko ngā kamupene i Potukara e whakarato ana i ngā waka mō te whakamahinga tūmataiti a ā rātou kaimahi, ka pāngia pea e te "Taake Aunoa" (Tributação Autónoma), he taake tāpiri mō ētahi whakapaunga a te kamupene. Ko te reiti taake e whakawhirinaki ana ki te utu o te waka me ōna āhuatanga taiao. Ko te taake motuhake mō ngā whakapaunga me ngā waka ka taea te whakarāpopoto penei:
| Te utu mō te hoko/momo waka | Ngā Ranu Mono-ki-roto* | vng | He mea anō (kōrerohia mai he aha te horopaki) |
| He iti iho i te €37,500 te utu hoko | 2.5 orau | 2.5 orau | 8% |
| Te utu hoko i waenga i te €37,500 me te €45,000 | 7.5 orau | 7.5 orau | 25 orau |
| Ko te utu hoko he rite, he nui ake rānei i te €45,000 | 15 orau | 15 orau | 32 orau |
*Ko tēhea pākahiko ka taea te utu mā te whakamahi i te hononga ki te whatunga hiko, me te mana hiko iti rawa o te 50k, arā, ko ngā tukunga mana iti iho i te 50gCO2/km.
- Kāore e utua he taake motuhake mō ngā waka hiko mena he iti iho i te €62,500 te utu.
- He utu motuhake kei runga i ngā PHEV me ētahi atu momo wahie.
Ngā Whakaritenga Nama
Hei kereme i ngā tangohanga GST e tika ana, me noho te nama hoko ki te ingoa o te kamupene, me whakauru tōna nama GST, ā, me tutuki hoki i ngā whakaritenga ture katoa.
Whakapā mai
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Kia mahara ehara tenei i te tohutohu taake, a mo nga kaupapa korero anake.


