Canji ga Lambar Harajin Cikin Gida yana sanya sabon haraji akan wuraren ajiye motoci mallakar ƙungiyoyin sa-kai, kuma yana iya shafar wasu majami'u. Ana samun wannan sabon tanadin harajin kuɗin shiga kasuwanci a Sashe na 512(a)(7) na lambar.
A watan Nuwamban da ya gabata, Nevin Dulabaum a matsayin shugaban kungiyar ‘Brethren Benefit Trust’ (BBT) ya sanya hannu a wata wasika zuwa ga Majalisar da ke nuna damuwa game da wannan, a cikin wasu sauye-sauyen da aka yi wa lambar haraji. Ƙungiya ce ta ƙungiyoyin addinai da ke wakiltar tsare-tsaren fa'ida na ɗarika ta aiko da wasiƙar.
Don taimaka wa ikilisiyoyi na Cocin ’yan’uwa gano ko wannan haraji ya shafe su, BBT ta ba da shawarar hanyar yanar gizo daga Batts Morrison Wales & Lee, wani kamfani na CPA da ke sadaukar da kai don hidimar sashin sa-kai.
Ka tafi zuwa ga www.nonprofitcpa.com/irs-issues-guidance-on-application-of-the-nonprofit-parking-tax don albarkatun Batts. Nemo Jadawalin Harajin Kiliya mai Taimako na Sa-kai a www.nonprofitparkingtax.com/wp-content/uploads/2018/12/BMWL-Nonprofit-Paarking-Tax-Flowchart.pdf .
Harajin filin ajiye motoci masu zaman kansu wani bangare ne na Dokar Cuts Haraji da Ayyukan Ayyuka kuma yana da tasiri tun daga ranar 1 ga Janairu, 2018. Sashe na 512 (a) (7) "ya ce masu ba da harajin haraji (majami'u, kungiyoyin agaji, da sauransu) dole ne su bi kamar yadda ba su da alaƙa. kasuwancin da ake biyan harajin kuɗin samar da filin ajiye motoci ga ma'aikatansu, bisa ga jagorar IRS," in ji albarkatun Batts. "Abin da hakan ke nufi a cikin yare a sarari shi ne cewa Majalisa ta ƙirƙiri harajin kuɗin shiga na tarayya akan farashin motocin ma'aikata da majami'u, ƙungiyoyin agaji, da sauran ƙungiyoyin sa-kai ke bayarwa….
" Wuraren ajiye motoci da aka tanadar wa ma'aikata suna ƙarƙashin haraji," in ji albarkatun. “Za a iya keɓance filin ajiye motoci ko rukunin wuraren ajiye motoci ta hanyar amfani da alamu, ƙofofi, masu halarta, alamomi, ko wasu hanyoyin da ke nuna amfani da wasu wuraren yana iyakance ga ma’aikata…. Idan kungiya ta rage ko kawar da wuraren ajiye motocin ma'aikata da aka kebe daga ranar 31 ga Maris, 2019, IRS za ta yi la'akarin ragewa ko kawar da waɗancan wuraren don komawa zuwa 1 ga Janairu, 2018. Rage ko kawar da wuraren ajiyar ma'aikata na iya taimakawa ƙungiyar ragewa ko kawar da su. alhakinta na haraji, amma hakan ba zai zama gaskiya ba a kowane hali."
Ikklisiya ba za ta iya biyan haraji ba idan ba su da wuraren ajiye motoci da aka keɓe don amfanin ma'aikata kawai kuma idan yawancin wuraren ajiye motocinsu yana samuwa ga jama'a, ma'ana kowa banda ma'aikata.
Idan harajin ya shafi, ana bi da shi azaman haraji akan samun kasuwancin da ba shi da alaƙa kuma dole ne a shigar da fom na tarayya 990-T. Dole ne coci ya biya harajin da ya dace idan jimillar abubuwan da ke biyowa ya wuce $1,000: kashe kuɗin ajiye motoci da ke ƙarƙashin haraji da yawan kudaden shiga daga duk wasu ayyukan kasuwanci da ba su da alaƙa.
Don cikakkun bayanai je zuwa www.nonprofitcpa.com/irs-issues-guidance-on-application-of-the-nonprofit-parking-tax .