I. Zofunikira pa Kutsata Misonkho, Miyezo Yotsimikizira Mitengo, ndi Malamulo Otsatira Ma Invoice a Mitundu Itatu ya Ma Invoice
(1)Invoice ya Mayendedwe Amkati (Malori Aakulu) (Invoice Yapadera ya VAT 9%)
1. Maziko a ZamalamuloChilengezo cha Utsogoleri wa Misonkho wa Boma Nambala 99 [2015]; Caishui [2016] Nambala 36 - Gulu la Misonkho la Ntchito Zoyendera.
2. Bungwe Lopereka An kampani yeniyeni yoyenderaAli ndi Chilolezo Choyendetsera Ntchito Yoyendera Mumsewu. Otumiza katundu SAKULEKEZERA kupereka mwachindunji ma invoice oyendera a 9%. Ngati wotumiza katunduyo akungolandira ndalama m'malo mwake, kampani yeniyeni yoyendetsa magalimoto iyenera kupereka invoiceyo mwachindunji ku kampani yanu.
3. Muyezo wa MisonkhoOkhometsa msonkho wamba:Invoice Yapadera ya 9% VAT; Okhometsa msonkho ang'onoang'ono: 3% ya msonkho, yachepetsedwa kufika pa 1% mpaka pa Disembala 31, 2027.Kupereka msonkho ngati msonkho n'koletsedwa kotheratu.
4. Ndemanga Zofunikira za Invoice (Zomwe Zimayang'aniridwa Nthawi Zonse)Bokosi la ndemanga liyenera kufotokoza momveka bwino kuti:komwe anachokera, komwe akupita, nambala ya layisensi, ndi kufotokozera katunduNgati pali zambiri, mndandanda wina ukhoza kuikidwa;Kusowa chinthu chimodzi kumapangitsa kuti invoice isatsatire malamulo- sizovomerezeka popereka msonkho wochotsera kunja, sizingachotsedwe pa msonkho wa ndalama za kampani, ndipo VAT yolowera singathe kuwerengedwa.
5. Khodi Yogawa MisonkhoNtchito Zoyendera – Ntchito Zoyendera Pansi
(2)Invoice ya Ndalama Yolengeza Kasitomu (Invoice Yapadera ya VAT ya 6%)
1. Maziko a ZamalamuloNtchito Zothandizira Mabizinesi – Mautumiki a Brokerage ndi Agency (osaphimbidwa ndi kuchotsedwa msonkho wa katundu wapadziko lonse lapansi motsatira Unduna wa Zachuma ndi Chilengezo cha SAT Nambala 10 [2026])
2. Bungwe LoperekaWogulitsa katundu wololedwa. Ngati wotumiza katundu akusonkhanitsa ndalama zolengeza m'malo mwake, wogulitsa katunduyo ayenera kupereka invoice yosiyana.
3. Muyezo wa MisonkhoOkhometsa msonkho wamba:Invoice yapadera ya VAT ya 6%Okhometsa msonkho ang'onoang'ono: 3% ya msonkho,yatsika kufika pa 1% mpaka pa Disembala 31, 2027. Kupereka msonkho kosaloledwa n'koletsedwa.
4. Chofunikira pa InvoiceIyenera kuperekedwa padera;SINGAKHALE kuphatikizidwandi ndalama zolipirira doko kapena ndalama zolipirira magalimoto akuluakulu.
5. Khodi Yogawa MisonkhoUtumiki Wothandizira Mabizinesi – Utumiki Wogulitsa Ma Customs. Ndikofunikira kulemba nambala yofanana ya chilengezo cha ma custom mu ndemanga kuti zikhale zosavuta kufananiza akuluakulu amisonkho.
(3)Ma invoice a Port Charges (Yard/Lifting/Documentation/THC, ndi zina zotero)
1. Maziko a ZamalamuloNtchito Zothandizira Zinthu - Ntchito za Madoko ndi Madoko. Izi zimachitika m'madoko am'dziko muno ndipo si ntchito zolipira msonkho zomwe zimaperekedwa kudzera m'malire a dzikolo mwachibadwa.
2. Kudziwa Mtengo (Chofunika Kwambiri - Kusiyanitsa ndi Zochitika)
Ndalama zolipirira madoko sizimalipidwa msonkho kwa anthu onse; zimadalira mtundu wa ntchitoyo.
| Chitsanzo | Mtengo wa Misonkho | Kufotokozera |
|---|---|---|
| Malipiro a dokozokhudzana mwachindunji ndi mayendedwe apadziko lonse lapansi(monga ndalama zolipirira katundu, ndalama zoyendetsera katundu, maulalo ofunikira mu unyolo wautumiki wotumizira katundu padziko lonse lapansi) | Oyenerera kukhululukidwa misonkho | Ayenera kukwaniritsa zofunikira zochotsera msonkho motsatira Caishui [2016] No. 36 |
| Ndalama zolipirira dokokatundu wochokera kunjakapena zantchito zapadoko zambiri(monga, kusunga, ndalama zolipirira zolemba, THC, ndi zina zotero) | 6% yolipira msonkho | Sizili mkati mwa malire a ufulu wotumiza katundu padziko lonse lapansi |
Muyeso Wofunika: Kaya ndalama zolipirira doko zikugwera pansi pa "kuyendetsa mayendedwe, kukweza/kutsitsa katundu, kusunga katundu, ndi kulowa/kutuluka kwa sitima, kuyendetsa, kuyika malo, ndi zochitika zina zokhudzana ndi ndondomeko ya kasitomala." Ngati zikugwera pansi pa izi ndipo zikukwaniritsa zofunikira zokhululukidwa, invoice wamba yosalipira msonkho ikhoza kuperekedwa; apo ayi, invoice yapadera ya 6% ya VAT iyenera kuperekedwa.
3. Bungwe LoperekaIkhoza kuperekedwa ndi wotumiza katundu kapena woyendetsa doko, koma iyenera kulemba padera tsatanetsatane wa ndalama zolipirira doko.
4. Zofunikira pa InvoiceKufotokozera sikuyenera kulembedwa mopanda tanthauzo ngati "ndalama zolipirira ntchito"; onjezerani izi: ndalama zolipirira madoko, ndalama zoyendetsera malo ofikira, ndalama zonyamulira, ndalama zosungira, ndalama zolembera zikalata.mndandanda wofotokozera mwatsatanetsatanezofanana ndi gulu la zolengeza za misonkho, kulemba nambala ya zolengeza ndi doko lochokera.
5. Khodi Yogawa MisonkhoNtchito Zothandizira Zinthu - Ntchito za Madoko ndi Madoko.
6. Mlandu Wapadera - Kuchotsa ChikhululukiroMakampani omwe amapereka ntchito zotumizira katundu padziko lonse lapansiakhoza kuletsa kuchotsedwa msonkhoAkachotsedwa msonkho, okhometsa msonkho wamba amatha kupereka ma invoice apadera a VAT a 6%. Mabizinesi ena otumiza kunja omwe akufuna ma credits a VAT omwe alowetsedwa angapemphe wotumiza kuti achotsedwe msonkho ndikupereka invoice yapadera.
(4)Kudzifufuza Mwachangu kwa Njira Zitatu Kuti Mupeze Mtengo Woyenera wa Misonkho
1. Kusiyanitsa Malo Ochitira Utumiki ndi Chilengedwe:
- Mabungwe osungitsa katundu panyanja/ndege padziko lonse lapansi okha ndi omwe amaloledwa kupereka ma invoice wamba osalipira msonkho pansi pa "International Freight Forwarding Services".
- Kutumiza katundu kuchokera ku fakitale kupita kudziko lina kupita kudziko lina komanso kulengeza za misonkho ndi ntchito zokhomera msonkho zapakhomo; AYENERA kukhala ndi msonkho ndipo alibe ufulu wokhululukidwa.
- Ndalama zolipirira madoko ziyenera kusiyanitsidwa: zomwe zimagwirizana mwachindunji ndi mayendedwe apadziko lonse lapansi zitha kuchotsedwa; ntchito zapadoko zimalipidwa msonkho pa 6%.
2. Tsimikizirani Makhodi Ogawa Misonkho (Zosintha za Malamulo a VAT Pambuyo pa 2026):
Kuyambira pa Januwale 1, 2026, motsatira Lamulo latsopano la VAT, magulu akale a "Modern Services" ndi "Life Services" aphatikizidwa mu gulu lalikulu la "Production and Life Services".
- Kuyendetsa magalimoto akuluakuluNtchito Zoyendera – Ntchito Zoyendera Pansi = 9%.
- Chilengezo cha Kasitomu: Ntchito Zothandizira Mabizinesi – Ntchito Zogulitsa Katundu = 6% (kale zinali pansi pa Ntchito Zamakono, tsopano zili pansi pa Ntchito Zopanga ndi Moyo).
- Malipiro a Madoko: Ntchito Zothandizira Zinthu – Ntchito za Madoko ndi Madoko = 6% (kale zinali pansi pa Ntchito Zamakono, tsopano zili pansi pa Ntchito Zopanga ndi Moyo).
- Ndalama zolipirira mabungwe osungitsa malo padziko lonse lapansi zokhaNtchito Zotumiza Mizinda Padziko Lonse = zopanda msonkho.
3. Kusiyanitsa Ziyeneretso za Bizinesi ya Wopereka:Otumiza katundu akhoza kungopempha kuti asapatsidwe ntchito zosungitsa katundu padziko lonse lapansi. Otumiza katundu omwe alibe ziyeneretso zoyendetsera mayendedwe sayenera kupereka ma invoice oyendera a 9%. Kulengeza za misonkho ndi ntchito zina zothandizira pa doko zimatsatira malamulo omwe ali pamwambapa kuti adziwe momwe msonkho ulili kapena momwe sunapatsidwe msonkho.
II. Kuphwanya Malamulo Ofala Kwambiri Ogulitsa Mabizinesi Ang'onoang'ono ndi Apakatikati: Wotumiza Katundu Akupereka Invoice Imodzi Yopanda Misonkho ya Ntchito Zonse - Zotsatira Zonse Zokhudza Kuwunika Misonkho
(1)Zotsatira Zachindunji pa Kubweza Misonkho Yochokera Kunja (Cholinga Choyang'anira Kuwunika Kwambiri)
1. Kukana Kubwezera Ndalama Pakali pano / KuyimitsidwaMafayilo osatsatira malamulo a boma amachititsa kuti ma fomu obwezera ndalama atsekedwe pamlingo wa dongosolo; mabizinesi omwe akuyang'aniridwa koyamba kapena omwe akuyang'aniridwa bwino adzayimitsidwa mpaka ma invoice otsatira malamulo atapezeka.
2. Kubwezera kwa Ndalama Zolipidwa KaleAkuluakulu amisonkho akhoza kuwunikanso zomwe zachitika kalempaka zaka zitatundipo amafuna kubweza zonse zomwe zinaperekedwa kale, kuphatikiza zilango zolipira mochedwa (0.05% patsiku) zomwe zimawerengedwa kuyambira tsiku lomwe kubweza kunaperekedwa.
3. Kutsitsa ndi Kuyika Mndandanda wa ZoopsaZikalata zosatsatira malamulo nthawi zambiri zimapangitsa kuti chiwerengero cha ngongole ya rebate yotumizira kunja chichepe, zomwe zimafuna kutsimikiziridwa ndi manja pa ntchito iliyonse yotsatira komanso nthawi yayitali yowunikira. Milandu yoopsa ikhoza kuyimitsa kuyenerera kwa rebate yotumizira kunja kwa miyezi 6 mpaka 12.
(2)Zoopsa Zokhudza Kulowetsa ndi Kupereka VAT
1. Kubweza Ndalama Zonse + VAT Yowonjezera & Zolipiritsa ZowonjezeraNgati invoice yopanda msonkho yokhala ndi zinthu zokhoma msonkho za 6%/9% idanenedwa molakwika ngati ngongole yolowera, ndalama zomwe zidaperekedwa ziyenera kubwezedwa, ndipo VAT, msonkho wokonza ndi kumanga m'mizinda, ndalama zowonjezera zamaphunziro, ndi ndalama zowonjezera zamaphunziro am'deralo ziyenera kubwezedwa.
2. Invoice Yosankhidwa Kukhala Satifiketi YosazolowerekaNgati wotumiza katundu wapezeka kuti ali ndikuchotsedwa molakwika kapena kupereka ma invoice molakwika, ma invoice onse osalipira msonkho adzaonedwa kuti ndi achilendo - kampani yanu siinganene kuti ndi yachilendo kapena kuwagwiritsa ntchito ngati zikalata zotsimikizira mtengo.
3. Udindo Wogwirizana Pakuyambitsa Kuphwanya MalamuloPolandira modziwa ma invoice osalipira msonkho chifukwa cha magalimoto akuluakulu, kulengeza za misonkho, kapena ndalama zolipirira msonkho zomwe ziyenera kukhomeredwa msonkho, akuluakulu a misonkho angaganize kuti kampani yanu mwachinsinsi inalola woperekayo kuti apewe VAT, zomwe zimapangitsa kuti onse awiri azilandira chilango chofanana.
(3)Zoopsa Zokhudza Kuchotsera Misonkho ya Kampani
Ma invoice osalipira msonkho omwe satsatira malamulo ndi osavomerezeka pansi pa "Miyezo Yoyendetsera Ma Voucher Ochotsera Misonkho Pasadakhale" ndipo sangachotsedwe pa msonkho wa kampani. Ndalama zomwe zikugwirizana ziyenera kuwonjezeredwa ku ndalama zomwe zimalipidwa msonkho, ndi CIT yowonjezera ndi zilango zolipira mochedwa. Kusintha kwakukulu kungayambitse kafukufuku wina wa CIT.
(4)Milandu Yoopsa - Chiwopsezo cha Ma Invoice Onyenga
Kusakaniza ndalama zomwe zimalipidwa msonkho ndi ndalama zomwe sizilipidwa msonkho kuti muchepetse VAT yochuluka kumatanthauza kuzemba msonkho + kupereka ma invoice olakwika. Ngati ndalama zambiri, nkhaniyi imasamutsidwira ku bungwe loyang'anira misonkho, ndi zilango zoyang'anira bizinesi, CFO, ndi woimira loya; milandu yayikulu ikhoza kutumizidwa kuti ikayimbidwe mlandu.
III. Kufotokozera kwa Boma la Misonkho (Zolemba Zofunika Kwambiri)
1. Siyanitsani Ntchito Zokhoma Misonkho Zapakhomo ndi Ntchito Zosalipidwa Padziko Lonse (Unduna wa Zachuma & Chilengezo cha SAT Nambala 10 [2026])Kuyambira pa Januwale 1, 2026, mpaka pa Disembala 31, 2027, kuchotsedwa kwa VAT kumagwira ntchito kwa mabungwe otumiza katundu padziko lonse lapansi mwachindunji kapena mosalunjika.Kukhululukidwa kumangoperekedwa kokha ku mautumiki a mabungwe osungitsa malo odutsa malire; kulengeza za magalimoto akuluakulu am'dziko ndi za kasitomu sikuchotsedwa.Ndalama zolipirira doko zimaloledwa kuchotsedwa pokhapokha ngati zikugwirizana mwachindunji ndi mayendedwe apadziko lonse lapansi.Ngati sizikuwerengedwa padera, ndalama zonse zomwe zapezedwa zimataya mwayi woti munthu asachotsedwe.
2. Kulemba Zinthu Zofunikira pa Zolembera za Kubwezera Zinthu Zakunja (SAT Export Rebate Administration Announcement)Zikalata zosungidwa ziyenera kuphatikizapozolembedwa, mtengo wofananamayendedwe, kulengeza za misonkho, ndi ma invoice a doko. Ma invoice ophatikizidwa, kusagwirizana kwa mitengo, kapena ndemanga zomwe zikusowa ndisizikudziwika ngati zikalata zovomerezeka.
3. Kupereka Invoice Kuyenera Kugwirizana ndi Zinthu Zachuma (Miyezo Yoyendetsera Invoice ya VAT)Mafotokozedwe a invoice ndi mitengo ya msonkho ziyenera kugwirizana ndi mtundu weniweni wa utumiki. Kupereka "Ndalama Yotumizira Misonkho Padziko Lonse" yophimba ndalama zolipirira msonkho zapakhomo n'koletsedwa."Kugwirizana kwachinayi"- kayendetsedwe ka bizinesi, kayendetsedwe ka ndalama, kayendetsedwe ka invoice, ndi zikalata zoyendetsera zinthu - ndiye muyezo waukulu wowerengera ndalama.
4. Ndemanga Zofunikira pa Ma Invoice Oyendera (Chilengezo cha SAT Nambala 99 [2015])Ma invoice a ntchito zoyendera popanda mawu okhudza malo onyamukira, komwe akupita, ndi nambala ya layisensi ya galimoto amaonedwa kuti ndi osatsatira malamulo - palibe kuchotsera ndalama zomwe zalowetsedwa, palibe kuchotsera msonkho usanachitike, komanso osagwira ntchito ngati umboni wobwezera.
IV. Ndondomeko Yonse Yotsatira Malamulo a Makampani Otumiza Kunja (Njira Zokonzekera Kuwunika)
Gawo 1: Gawani Mapangano a Bizinesi ndi Kugwirizana pa Malamulo Opereka Ma Invoice Patsogolo (Kupewa Chifukwa Chake)
1. Posainirana mapangano okhudza kayendedwe ka zinthu ndi mafakitale/makasitomala akunja,onjezerani ndalama padera: magalimoto akuluakulu apakhomo, kulengeza za misonkho, ndalama zolipirira doko, katundu wapanyanja/ndege wapadziko lonse lapansi - chilichonse chili ndi mtengo ndi kuchuluka kwa katunduyo.
2. Phatikizani gawo la chiphaso chotsimikizira kutsata malamulo mu mgwirizano:
- Kuyendetsa magalimoto apakhomo: kampani yeniyeni ikupereka invoice yapadera ya VAT ya 9% yokhala ndi ndemanga zonse zoyendera.
- Kulengeza za kasitomu: broker wovomerezeka amapereka invoice yapadera ya 6% yapadera.
- Ndalama zolipirira doko: ma invoice apadera a 6% okhala ndi magawo osiyanasiyana.
- Gawo lokhalo losungitsa malo padziko lonse lapansi lomwe lingakhale ndi ma invoice wamba osalipira msonkho.
- Kanani mwachindunji ma invoice osalipira msonkho omwe ali m'magulu.
3. Konzani ndalama padera kudzera m'maakaunti a kampani: lipirani kampani yonyamula katundu, ndalama zolengeza kwa broker wa kasitomu - pewani kulipira kamodzi kokha komwe kumaphimba ndalama zosiyanasiyana.
Gawo 2: Kulimbikitsa Invoice Yolembedwa ndi Ogulitsa a Downstream
- 1. Gwirizanani ndi makampani oyendetsa magalimoto akuluakulu: tsimikizirani ziyeneretso za mayendedwe apamsewu; funani invoice yapadera ya 9% yokhala ndi ndemanga zonse;musagwiritse ntchito makampani onyamula katundu osayenerera.
- 2. Gwirizanani ndi ma broker a kasitomu: kulipira ndalama zolipirira ndi kulengeza ma invoice padera - 6% ya invoice yapadera;Siziyenera kuikidwa mu invoice ya wotumizayo.
- 3. Malo okhala padoko/pabwalo: perekani ndalama pa chinthu chilichonse cholipirira padoko padera;kudziwa kuti palibe amene angakhululukidwe msonkho poyerekeza ndi amene angakhome msonkho kutengera mtundu wa ntchito; pa ntchito zapa doko, pamafunika ma invoice apadera a 6%; kwa omwe amagwirizana mwachindunji ndi mayendedwe apadziko lonse lapansi ndipo akwaniritsa zofunikira zokhululukidwa, amalandira ma invoice wamba osalipira msonkho.
Gawo 3: Kuwunikanso Ndalama Zachitatu Musanasungire ndi Kubweza Ndalama
1. Kutsimikizira mtengo wa msonkho: Kuyendetsa galimoto zazikulu = 9%; Kulengeza za misonkho = 6%; Ndalama zolipirira doko - kuwerengera ndalama mwachilengedwe; Kusungitsa malo padziko lonse lapansi - osalipira msonkho amaloledwa.Kulengeza za magalimoto akuluakulu ndi za kasitomu sikuyenera kulandira ma invoice osalipira msonkho.
2. Kutsimikizira zomwe zili mu invoice:
- Invoice yoyendera: ndemanga zokhala ndi pochoka, komwe ukupita, mtundu wa galimoto/mbale yake, kufotokozera katundu.
- Ma invoice a msonkho/ma port: kufotokozera momveka bwino, kufotokozedwa kophatikizidwa, ndemanga zokhala ndi nambala yolengeza.
3. Kufananiza kwa kayendedwe ka zinayiNdalama za invoice, zinthu zogwirira ntchito, mgwirizano, malipoti a banki, ndi zikalata zothandizira (chikalata cholowera ku truck, chilengezo cha kasitomu, malisiti a doko) ziyenera kugwirizana. Sungani zikalata zonse kuti zigwirizane.zaka 10(yawonjezeka kuchokera pa zaka 5 kuyambira pa Januwale 1, 2026).
Gawo 4: Kukonza Ma Invoice Osatsatira Malamulo (Kukonza Mbiri)
- 1. Unikani ma invoice onse akale a "onse mu umodzi osalipira msonkho"; agawani m'magawo awa: gawo lapadziko lonse lapansi (lopanda msonkho), trucking (yoyenera msonkho 9%), kulengeza za misonkho (yoyenera msonkho 6%), ndalama zolipirira doko (mlandu uliwonse).
- 2. Lumikizanani ndi otumiza katundu, onyamula katundu, ndi ma broker kukumbuyo (sitampu yofiira) ma invoice oyambirira osatulutsidwandikuperekanso ma invoice apadera olondola okhudzana ndi mitengo.
- 3. Pa ma invoice omwe adanenedwa kale ndi omwe adagwiritsidwa ntchito kale, sinthani ndalama zomwe zalowetsedwa ndikukonza ndalama zomwe kampani ikupeza moyenerera. Sinthani zomwe mudalemba kale za VAT ndi CIT, perekani misonkho mwachangu komanso mochedwa kuti muchepetse zilango zokakamiza.
Gawo 5: Kusunga Zikalata Kuti Zikonzekere Kuwunika
Pa chilichonse chogulitsa katundu wotumizidwa kunja, sungani fayilo yosiyana yokhala ndi: mgwirizano wautumiki, bilu yoyendera katundu, bilu yapadera yoyendera katundu, chilengezo cha msonkho wapadera, bilu yapadera yolengeza ndalama, kusanthula kwa ndalama zoyendera + bilu yonyamula katundu, bilu yonyamula katundu, ndi malisiti olipira kubanki. Konzani ma invoice okhometsa msonkho ndi osachotsedwa msonkho padera. Sungani kwa zaka 10 - okonzeka kuwonetsedwa mokwanira mukadzachezera akuluakulu amisonkho.
V. Chidule Chachidule - Wopanda Msonkho vs. Wokhoma Misonkho Mwachidule
| Mtundu wa Ndalama | Mtengo wa Misonkho | Muyeso Wofunika |
|---|---|---|
| Ndalama zolipirira bungwe losungitsa katundu panyanja/ndege padziko lonse lapansi | Osatulutsidwa(2026.1.1–2027.12.31) | Doko lamkati → doko lakunja |
| Fakitale → magalimoto apamtunda apakhomo | Invoice yapadera ya 9% | Mayendedwe apakhomo; kuchotsedwa ntchito sikuloledwa konse |
| Ndalama zolipirira ntchito yolengeza za kasitomu | Invoice yapadera ya 6% | Utumiki wa mabungwe apakhomo; kuchotsera sikuloledwa konse |
| Malipiro a doko (kukweza, kusamalira malo ofikira, ndi zina zotero) | Kudalira mlandu | Osachotsedwa msonkho ngati zikugwirizana mwachindunji ndi mayendedwe apadziko lonse lapansi; 6% yolipira msonkho ngati ntchito zapadoko wamba |
| Mzere Wofiira wa Audit | 把拖车、报关打包开一张“免税国际货代服务费”发票 | Kuphwanya malamulo kofala kwambiri |
VI. Nthawi Yofunika ya Ndondomeko
| Chinthu cha Ndondomeko | Nthawi Yogwira Ntchito | Maziko Alamulo |
|---|---|---|
| Kusapereka chithandizo cha kutumiza katundu padziko lonse lapansi | Januware 1, 2026 - Disembala 31, 2027 | Unduna wa Zachuma & Chilengezo cha SAT Nambala 10 [2026] |
| Okhometsa msonkho ang'onoang'ono 3% yachepetsedwa kufika pa 1% | Mpaka pa 31 Disembala, 2027 | Unduna wa Zachuma & Chilengezo cha SAT Nambala 19 [2023] |
| Nthawi yosungira zikalata zobwezera ndalama kuchokera kunja | Yasinthidwa kukhala zaka 10 kuyambira pa 1 Januwale, 2026 | Chilengezo cha SAT Nambala 5 [2026] |
Chidziwitso Chapadera: Kukhululukidwa msonkho wa katundu wonyamula katundu padziko lonse lapansi ndiosati yokhazikika- pakadali pano ikugwira ntchito mpaka pa Disembala 31, 2027. Mabizinesi ayenera kuyang'anira zolengeza zotsatira za kukulitsa mfundo kapena kusintha kuti apewe zoopsa zokhudzana ndi kusintha kwa malamulo.
Nthawi yotumizira: Julayi-09-2026