פרק 17: "מע"מ והשכרת מקרקעין לעמותות" – רו"ח אביגיל שיקוביצקי

ניהול נכסים בעמותה דורש היכרות מעמיקה עם עולם המיסוי. בפרק זה נארח את רו"ח אביגיל שיקוביצקי הבעלים של משרד רו"ח אביגיל שיקוביצקי מישור חשבות בע"מ, שתעשה לנו סדר בהיבטי המע"מ בהשכרת מקרקעין, נציג את נקודת הממשק עם רשות המיסים ונספק כלים לתכנון נכון שמונע אי הבנות ומבטיח התנהלות תקינה.

Transcript

SPEAKER_01 0:22

Ma'am was karat mekarkein. As Bidio Bishvil Zeis Manula Ulpani to Athesh Bon Vigali She Kobitsky, and be alim shall misradsky, Mishor Khashavut, She Tasella Nusseder, Mataya Mutacha Yeved Bemaam, Maev Delbenaskarale Megurim Livanaskaral and Hasiski, We Ezovla Dad, Lifness Hirut. As Shalom Vigil, Shalomadas, Zanismehame Sotla Nuseder, Van Tala Tilitah, Mashelahisit, Amutari Hua Loched Bema'am, as Ebiklale Eganula Laolamote. Okay, the Paola is Ma'am, Majan Mrimagil, as Mibala Mole de Verhole Shellembe Matsafkaz.

SPEAKER_00 1:56

Ma'am Yeshlo is there machinicrai. As Mataya Nachnu Holimot Mshua Mam, Yahid Mohir Dira La Muta in Mam. Avalim Zelodira, Yeshmaam, Vze Nofel Ala Muta. Amuta Mukherit Leahid, Kol Nechisen Mam. Ki Mprinat Mam Anis Yutele Olam Shala Yekidim, Bolam Shla Yhidim and Lonik Nasim. As the Varishon Imanaknu Mukhrim Le Yachid, O Maskirim Le Yahid, Ali Diamuta, Ein Ma'am. The varze Boam Shalasakanim Bolamshla Suganihasim, Im the Dirat Megurim, Gamim Yahid, O Malkan, Maskirim Le Malka, Ainam.

SPEAKER_01 4:11

Imbarchaya Vimp Ma'am Zemashekela Rishon or Sheshap Bates Mathilahova.

SPEAKER_00 4:17

As the Y femigame Kenadas and Nitamithashekel Rishon Verber, Aval Yesh Akala, V anisokukzate Triki Bachok sho e mechebutrabiscata cry, Vusholekutra, Livdokitasroom, Linano Sec Patu. We Bosekpatu asrum the Maestrim Elf. Shaveshkit Hilo Kidoim anni mechujevit istekal colo sekapatu, lorak linganas room, sheshama katushimikalki inlo nichlalbosekpato, oraklinyanas room, pushutpaneti, letter bitohon gamle maam la machlakamik so it only akhen ad maestrim elf, and ma'am imze iscata cribelachen, yecholi oche amutataskian, amutahulo di ratmigurin, camaranu, amutala mutazarak di ratmigurium, avaz me machzor pilut ketan, asadine no m Mr Bergeti ma'man you that my taulam sporty maskiral bits for the money.

SPEAKER_01 5:12

The tomerete Mamas uh zoapsoa me mzoshel osek is the ear clam. Bid okay. Kitelam Kishati or Filumaftiash and it called Bemashetah?

SPEAKER_00 5:25

Yes, Dugmama Mashmas Ulpenale Banot, Ibiksha Skir Kamanichasim. Regaltulik Satenech, Velemi, Kiamanus, We Asakan Lemita. Maskrim, Helek me amivne, Musa, and the biggest, and the bhada kumot, in pet in Knisani Freddie Devarchlishi, Brechatchia, Metle, Swim Ktani, Mid Pam, Bachovashim, Maskerimaku, Bazamar, Bonasadum, Aulpenashalan Kimaskina, Shabatot Khatani Hidim. Azamar Amutali Achid, and ma'am En ma'am Kiahid Loniknaslanula Mulama Zamutali Yahid and Mam Shabatot Khatani mentioned, and so Ahak Ligabe Tomusaji Scaramati Boni Kama is a very important, as at him, Loliba, M Shitzu, Ms. Kati, Vim Zayasum, Hodum Shekel, the fill exam lay of him. As Kacha, Mgam Dubahook, Vauot, Mgam Kimak, Lawyer to the U.S.

SPEAKER_01 7:02

Mamasari, Mamasla Sotka. Okay, as Anchor Bemedi Bernwal Mutashima, Sukheta Nehasimakalim Dumimoshonim.

SPEAKER_00 7:27

As a boy in Uhleck, she mis socheret me gahid, Vidirat Miguri. As in.

SPEAKER_01 8:05

As Ponybetum Havet Show is a shishela, I mean Dubarat Migurim Cromar, Escardi Dirat Migurim, Zemet Mashimush Nassa, as Shelamuto Mashevach, Vebasha, Mr.

SPEAKER_00 8:18

Klembe Shavak Bika, Mr. Klimala Shimush, Imadirashim Shata Lemiguri Molon, a Shimushman. Lumat Maam, Fiapsica, Lomi de Bera Shimushla Yud Imadirami, as Bonvin Mammerkaza Diramkaz Drashishlo delitred, Gishale Mishpacha, Yeslo Ambatia, Vimchamim Vemidbach, Lemashali Misu di Berettial Pnia, Shibitoyrotamla Gia Tudat Villa Gourmishpacha, the Holod Bayati. In Hibukama Knisot, the Hollot Bayati in Enambatia Ven Midbach, Vivai Bayati. Welaken colour and Shumrim Shadirati Erima Mutzarimaele, Sheambati Vemidbach, and Achnu Mesudarimata Mam.

SPEAKER_01 9:03

Okay, V the Mesham Kamuta Dirot?

SPEAKER_00 9:06

As Kamuta Dirod, the Tovsa Cholet ki Le Colo Khadek Mutzhimsko, She Gamamutahala Vol Yot is kit. As him Anachun Kutzadi Rodgdulla, Yacholima Vovelo Marishab Sak Dinashkel and the Rashutme Comit, Imalkarit, Aval Beregosarbenichim, or Birot, Ya Hol Vovila Ma'am Lumazuni Ski, Kamuta Dirod irrelevant, Le Mazemiki, a Holyotha Yachirli, Lizen Irashirli Rag Dirachat, Vishwahid, Avulloya Hid, who seek, Shabnanichtomiti Kose, Mam the Polala. As the Holiot relevant situation, can you say, Maybe practice, and I'm not sure if you have a lot of people who are not in the same as the tip, Le Benadam, Shep Bedirot, sick, and we have to be able to get a holiot.