Kodi ndingadziwe bwanji ngati renti ibwerera?

⁤ Momwe Mungadziwire Ngati Renti ⁤ Ikubwerera

Mau oyamba

Ndondomeko yolembera msonkho ikhoza kukhala yosokoneza komanso yovuta. Chimodzi mwazinthu zosatsimikizika ⁢ zomwe okhometsa misonkho ambiri amakumana nazo ndizakuti adzalandira kubwezeredwa kapena kulipira msonkho wowonjezera. Kudziwa ngati mudzabwezeredwa lendi ndikofunikira kuti mukonzekere ndalama zanu ndikupewa zinthu zosasangalatsa. ⁢M'nkhaniyi, tipereka chitsogozo chosalowerera ndale, chaukadaulo chamomwe mungadziwire ngati ndalama zanu ⁤ zingakubwezereni, kukupatsani chidaliro ⁤chofunika kuti muzisamalira bwino misonkho yanu.

Kodi ndikutanthauza chiyani kuti lendi ibwezeredwa kwa ine?

Tisanakambe za njira yodziwira ngati ndalama zanu zidzabwezeredwa kwa inu, ndikofunikira kumvetsetsa kuti izi zikutanthauza chiyani. Pamene ndalamazo zimanenedwa kuti zibwezeredwa, zikutanthawuza kuti, malinga ndi mawerengedwe opangidwa ndi oyang'anira msonkho, mwalipira misonkho yambiri m'chaka chachuma Chifukwa chake, muli ndi ufulu kulandira ndalama ya misonkho yowonjezereka yoperekedwa. Komabe, kubweza ndalama nthawi zonse sikutsimikizira kuti mwatsatira bwino misonkho yanu, chifukwa kungakhalenso chifukwa cha kuchotsedwa kwina kapena phindu la msonkho.

Kuwerengera msonkho ndi kubweza msonkho wa ndalama

Yang'anirani mwatsatanetsatane ndalama zomwe mumapeza komanso zomwe mumawononga Ndi sitepe yoyamba kudziwa ngati ndalama zanu zidzabwezeredwa kwa inu. Sonkhanitsani zidziwitso zonse zokhudzana ndi ndalama zomwe mumapeza, kuphatikiza malipiro, ndalama zobwereka, mabizinesi kapena zinthu zina. Komanso sonkhanitsani zikalata zomwe zimathandizira kuchotsera msonkho wanu ndi zopindulitsa, monga ndalama zachipatala, malisiti opereka, kapena chiwongola dzanja chanyumba. Ndi datayi, mudzatha kuwerengera misonkho yanu molondola kudzera m'mapulogalamu kapena akatswiri odziwika bwino pakubweza msonkho.

Fananizani malipiro anu amisonkho⁤ndi misonkho yanu kuti muwone ngati mwalipira kuposa momwe muyenera. Msonkho umachokera pa zinthu zingapo, kuphatikizapo momwe mulili m'banja, ndalama zomwe mumapeza, komanso ndalama zomwe mungachotsere. Yang'anani kuti muwone ngati mwalipira ndalama zomwe mwalipira kapena kulipira pasadakhale m'chaka cha msonkho kudzera mukumangirira malipiro anu kapena zolipirira zomwe mwayerekeza kotala. Ngati malipiro anu aposa misonkho yanu, mudzakhala oyenera kubwezeredwa.

Pomaliza, ⁢kuzindikira ngati ndalama zanu zidzabweza ndikofunikira pakukonza kwanu zachuma. Yang'anirani bwino zomwe mumapeza ndi zomwe mumawononga, yerekezerani zomwe mumalipira msonkho ndi ngongole yanu yamisonkho ndipo, ngati n'koyenera, konzani zolemba zanu zamisonkho mothandizidwa ndi akatswiri kapena mapulogalamu apadera. Mwa kumvetsa Njirayi ukatswiri ndi kusalowerera ndale, mudzatha⁢ kupanga zisankho zanzeru ndi⁢ kupewa zodabwitsa ⁢msonkho.

1. Kuwerengera ndalama zomwe zidzabwezedwe: Kodi mungadziwe bwanji ngati ndi choncho?

Nyengo yamisonkho ikayandikira, ndikofunikira kudziwa ngati ndalamazo zidzabwezedwa kapena ziyenera kuperekedwa kunkhokwe. Kuwerengera izi kungakhale koopsa, koma ndi chidziwitso pang'ono ndi zida zina zothandiza, tikhoza kuthetsa ndondomekoyi kuti timvetse ngati ndalama zathu zili zoyenera kubwezeredwa.

Njira yoyamba yodziwira ngati ndalamazo zikulipidwa ndikusanthula ndalama zonse zopezeka m'chaka chandalama. Izi zikuphatikizapo malipiro, malipiro a ntchito zoperekedwa kapena mtundu wina uliwonse wa phindu lachuma. Ndikofunika kukumbukira kuti ndalamazi ziyenera kuthandizidwa ndi zolemba zalamulo ndikuthandizidwa ndi mapepala ogwirizana nawo.

Kamodzi ndalama zomveka, m'pofunika kuchotsera zonse zomwe zingatheke kupeza ⁢maziko okhometsa msonkho. Zochotserazi zimatha kusiyanasiyana kutengera momwe munthu aliyense alili, koma ⁢ zina zodziwika bwino ndi zokhudzana ndi nyumba, ndalama zachipatala, ndi zopereka zomwe zimaperekedwa ku mabungwe othandizira. ⁢Pochotsa zochotsera izi, tipeza maziko amisonkho pomwe msonkho womwe uyenera kulipidwa kapena kubwezeredwa udzawerengedwera.

2. Zofunikira ndi zolemba zofunikira kuti mupemphe kubwezeredwa kwa ndalama

Zofunikira pakufunsira kubweza za renti:

Ngati mukufuna kudziwa ngati mwalipira mochulukira pa msonkho wanu wamisonkho ndipo mukufuna kupempha kubwezeredwanso komweko, ndikofunikira kuti mudziwe zofunikira ndi zolemba zofunika. Choyamba, muyenera kukhala ndi satifiketi yakuletsa yoperekedwa ndi abwana anu kapena bungwe lomwe limalipira. Chikalatachi n’chofunika chifukwa chili ndi zambiri zokhudza malipiro amene munapereka m’chaka chandalama.

Zolemba zofunika:

Kuphatikiza pa satifiketi yakuletsa, muyenera kukhala ndi kopi ya msonkho wanu wopeza ndalama zomwe zaperekedwa kwa akuluakulu amisonkho. ⁤Chikalatachi chiwonetsa ndalama zomwe zachotsedwa, zochotsedwa ndi zotsekera zomwe zasungidwa panthawi yofananayo. Momwemonso, muyenera kukhala ndi malisiti ndi ma invoice omwe amathandizira kuchotsedwa komwe mwalengeza, monga ndalama zachipatala, maphunziro, nyumba, ndi zina.

Njira yofunsira:

Mukakhala ndi zolemba zonse zofunika, muyenera kupereka pempho loti mubwezere ndalama ku bungwe lofananira lamisonkho. Musaiwale kuphatikiza zikalata zonse zomwe tazitchula pamwambapa, chifukwa kuthandizira koyenera kwa kuchotsera kwanu ndikofunikira kuti pempho lanu livomerezedwe. Ntchito ikatumizidwa, muyenera kudikirira olamulira kuti awonenso ndikuwunika zolemba zonse, zomwe zingatenge nthawi. Ngati zonse zili bwino, mudzalandira kubwezeredwa kofananira ku akaunti yanu yakubanki kapena cheke chotumizidwa ndi imelo.

3. Kodi ndi zinthu ziti zomwe zimakhudza kubweza ndalama?

Zinthu zomwe zimakhudza kubwerera kwa ndalama

Ikafika nthawi yoti adzabwezere msonkho wawo, okhometsa msonkho ambiri amakayikira ngati abweza ndalama. ⁢Komabe,⁤ pali zinthu zingapo zomwe zimakhudza⁢ njirayi ndipo zomwe zingatsimikizire ngati mudzalandira ndalama kapena ngati, m'malo mwake, mudzayenera kutero. Kulipira misonkho zowonjezera.

1. Zolondola komanso zathunthu
Chinthu choyamba chomwe chimakhudza kubwerera kwa ndalama ndi kulondola ndi kukwanira kwa chidziwitso zoperekedwa mu chilengezo. Ndikofunika kuti deta yonse ilowetsedwe bwino komanso kuti palibe zolemba zoyenera zomwe zikusowa. Cholakwika chilichonse kapena kusowa kwa chidziwitso kumatha kuchedwetsa ndondomekoyi komanso kupangitsa kuti kubwereranso kusapangidwe.

2. Kuchotsera ndi kusunga
Kuchotsera ndi kusungitsa Amagwiranso ntchito yofunikira pakubweza ndalama. Kuchotsera ndi ndalama zomwe zimagwiritsidwa ntchito kapena zolipirira zomwe zimachepetsa misonkho, motero, zimachepetsa misonkho yomwe imaperekedwa. Kumbali ina, zotsekera ndi ndalama zomwe zasungidwa pamalipiro chaka chonse ndipo zimaperekedwa ndi msonkho woperekedwa. Ngati mwapanga ndalama zochotsera kapena muli ndi zoletsa zambiri, ndizotheka kuti mudzabwezeredwa.

3. Kusintha kwa moyo wa munthu
Chinthu chachitatu chomwe chingakhudze kubwerera kwa ndalama ndi kusintha kulikonse m'mikhalidwe yanu. Kusintha kwa ntchito, chikhalidwe cha m'banja, chiwerengero cha odalira kapena pokhala kungasinthe kuchuluka kwa misonkho yomwe iyenera kulipidwa kapena kubwezeredwa. Mwachitsanzo, ngati munakwatirana m’chaka cha msonkho, kubwezeredwa kwanu kungakhale kwakukulu chifukwa cha kusintha kwa ukwati wanu. ⁤Ndikofunikira kutengera zosinthazi⁤ ndikupereka zidziwitso zofananira pobweza kwanu.

4. Kuchotsera ndi ndalama zochotsedwa zomwe⁢ zitha kuwonjezera kubweza ndalama

Ngati mukufuna kupeza phindu lalikulu ⁤cha⁤, muyenera kuganizira za kuchotsedwa ndi ndalama zochotsedwa zomwe zingakuthandizeni⁤ kukwaniritsa cholinga chimenecho. Choyamba, ndikofunikira kukumbukira kuti pali mitundu yosiyanasiyana ya ndalama zomwe zimavomerezedwa ngati kuchotsedwa pamisonkho. Zitsanzo zina zodziwika bwino ndi monga ndalama zogulira nyumba, zolipirira maphunziro, zolipirira zamankhwala, ndi ndalama zokhudzana ndi ntchito.

Kwenikweni kuchotseraChimodzi mwazofala kwambiri ndikuchotsa chiwongola dzanja chanyumba, chomwe chimakulolani kuti muchotse chiwongola dzanja chomwe mumalipira panyumba yobwereketsa nyumba yomwe mwachizolowezi. Kuchotsera kumeneku kungakhale kopindulitsa makamaka ngati mwagula nyumba posachedwa ndipo mukulipira ngongole yanyumba yochotsera ndalama zamaphunziro, zomwe zimakupatsani mwayi wochotsa ndalama zokhudzana ndi maphunziro a ana anu, monga kulembetsa kusukulu kapena mabuku. Kuonjezera apo, ngati muli odzilemba ntchito, pali ndalama zomwe mumachotsera, monga ndalama zokhudzana ndi ntchito yanu.

Kuwonjezera kuchotsera, palinso angapo ndalama zochotseredwa zomwe zitha kuwonjezera ndalama zanu⁢ kubweza. Zitsanzo zina zimaphatikizirapo ndalama zachipatala zomwe sizikuperekedwa ndi chitetezo chamtundu, ndalama zolipirira anthu amene amadalira ndalama kapena ndalama zogulira zopereka ku mabungwe othandiza anthu. Ndikofunika kuzindikira kuti pali malire ndi zofunikira pamtundu uliwonse wa kuchotsera kapena kuchotsera ndalama, choncho ndi bwino kukaonana ndi katswiri wamisonkho kuti muwonetsetse kuti mukutsatira malamulo onse ndikuwonjezera kubweza ndalama zanu.

5. Zolakwa zomwe zimachitika kawirikawiri zomwe zingapangitse kuti lendi ilipidwe m'malo mobweza

Tikamalemba zolemba zathu za msonkho, tonse tikuyembekeza kuti tidzabwezeredwa, popeza izi zikutanthauza kuti boma litibwezera gawo la ndalama zomwe talipira chaka chonse . rent amapita kukalipira m'malo mobweza. Pansipa, titchula zina mwazofala kwambiri kuti mutha kuzipewa ndikuwonetsetsa kuti mulandira kubwerera komwe mukuyembekeza kwa nthawi yayitali.

Osaphatikizira zochotsera zonse ndi ma kirediti omwe muli nawo oyenera Ichi ndi chimodzi mwazolakwa zofala kwambiri zomwe zingakhudze zotsatira za msonkho wanu. Onetsetsani kuti mwawunikanso mosamala zonse zomwe zachotsedwa ndi misonkho zomwe zikugwira ntchito pawekha, banja, kapena ntchito. Izi zikuphatikiza ⁢ kuchotsera pa zolipirira zachipatala, zolipirira maphunziro, zopereka ndi zina zambiri. ⁢Kuonjezera apo, muyenera kukumbukira kuti zopindulazi zitha kusiyanasiyana malinga ndi dziko kapena madera, kotero ndikofunikira kudziwa malamulo amisonkho apano.

Kulakwitsa kwina kofala ndi kusowa kulondola pazomwe zaperekedwa pa msonkho wa msonkho. Ndikofunikira kuti mutsimikizire kuti zomwe mwalowa ndi zolondola komanso zathunthu. Izi zikuphatikizapo zambiri zanu, momwe mulili m'banja, chiwerengero cha anthu omwe amadalira, ndalama zomwe mumapeza komanso ndalama zomwe mumagula. Kuphatikiza apo, ngati muli ndi ndalama zowonjezera, monga ndalama zobwereketsa kapena phindu lazachuma, onetsetsani kuti mwanena molondola kuti mupewe kusagwirizana kulikonse ndi zomwe anthu ena apereka.

6. Masiku omalizira ndi ndondomeko yoperekera msonkho wa msonkho ndikupempha kubwezeredwa

Polemba fomu yobwezera msonkho wanu ndikupempha kubwezeredwa, ndikofunikira kutsatira masiku omalizira okhazikitsidwa ndi bungwe la msonkho. Monga lamulo, nthawi yochitira izi⁢ imayamba pa Epulo 1 ndipo imatha pa Juni 30 chaka chilichonse gulu ⁣ lodziyimira pawokha kapena ⁤upangiri, ndiye ⁤ ⁤ ⁤ kofunikira kuwona kalendala yandalama yofananira.

Ndondomekoyi Kuti mupereke kubweza msonkho kwa ndalama ndikupempha kubwezeredwa, zitha kuchitika nokha kapena pa intaneti kuti mukwaniritse nokha, muyenera kupanga nthawi yokumana ndi bungwe lamisonkho ndikupita ku ofesi yofananira ndi zolemba zofunika. Kumbali ina, ngati mukufuna kuchita izi pakompyuta, mutha kupindula ndi kuchita bwino kwa njirayi kuchokera kunyumba kapena malo aliwonse ndi Intaneti. Njira iyi imafunikira kukhala⁢ chizindikiro cha digito kapena DNI yamagetsi, ⁢imene idzafulumizitse ntchitoyi.

Ndikofunikira kunena kuti, chilengezocho chikaperekedwa, Nthawi yolandira kubweza ikhoza kusiyana kutengera zinthu zosiyanasiyana, monga zovuta za chilengezo kapena kuchuluka kwa zofunsira zomwe zatumizidwa panthawiyo. Kumbukirani kuti ndondomekoyi ikhoza kutenga masiku angapo mpaka masabata angapo. ⁤Pakakhala ⁢zolakwa⁢ kapena zosemphana, ⁤kufufuza kwina kutha kuchitidwa, zomwe⁤ zitha kuchedwetsa kulandira⁤ kubweza kwanu. Ndikofunikira kukhala odziwitsidwa ndikukhala tcheru ndi kulumikizana kulikonse kochokera ku bungwe lamisonkho kuti athetse ⁢zochitika zomwe zingatheke posachedwa.

7. Zoyenera kuchita ngati lendi ituluka kuti ilipire m'malo mobweza?

1.⁤ Unikaninso zomwe zalowetsedwa: Onani primero Kodi muyenera kuchita chiyani ndikutsimikizira ngati zomwe mwalemba m'mabuku anu amisonkho ndi zolondola. Onetsetsani kuti palibe zolakwika pazopeza zanu, zochotsera, ndi zina zofunika. Ngati mupeza kusagwirizana kulikonse kapena chidziwitso cholakwika, ndikofunikira kukonza mwachangu momwe mungathere. Mungathe kuchita izi polemba kalata yowonjezera kapena yosinthidwa.

2. Unikani zochotserazo ndi⁢ kusakhululukidwa komwe kulipo: Ndikofunikira kuti muwunikenso mwatsatanetsatane zomwe mwachotsa ndi kusakhululukidwa zomwe mungagwiritse ntchito pobweza msonkho wanu. Mapindu a msonkhowa atha kuchepetsa ndalama zomaliza zomwe muyenera kulipira. Yang'anani malamulo amisonkho apano ndipo onetsetsani kuti mwatengerapo mwayi pazosankha zonse zomwe zilipo kuti muchepetse misonkho yanu.

3. Ganizirani zolipirira pang'onopang'ono: ⁢ Ngati mulibe zothandizira zokwanira kuti mulipire kuchuluka kwa misonkho nthawi yomweyo, mungaganize zopempha dongosolo lamalipiro lachigawo ndi akuluakulu amisonkho oyenera. Ndikofunika kukumbukira kuti mapangano amtunduwu angaphatikizepo chiwongola dzanja ndi ndalama zina zowonjezera. Komabe, akulolani kuti mukwaniritse misonkho yanu m'njira yosinthika komanso yokhazikika. Kumbukirani kuti ndikofunikira kulumikizana ndi bungwe lamisonkho ndikuwunikanso momwe zinthu ziliri kuti mupindule ndi mgwirizano wamtunduwu.

Kumbukirani kuti ngati muli ndi mafunso kapena vuto ndi kubweza msonkho kwanu, ndi bwino kukaonana ndi katswiri wamisonkho kapena kulumikizana ndi oyang'anira misonkho. Adzatha kukupatsani chitsogozo chofunikira ndikuthetsa mavuto aliwonse omwe mungakhale nawo. Pomaliza, ngati ndalama zanu ziyenera kulipidwa m'malo mobwezeredwa, musataye mtima ndikuchitapo kanthu kuti mukonze misonkho yanu mwachangu.

8. Momwe mungakulitsire kubweza msonkho kuti mubweze ndalama zambiri

Imodzi mwa njira⁤ ya konzani kubweza kwa msonkho Ndikuwonetsetsa kuti zochotsera zanu zagwiritsidwa ntchito moyenera. Onani mosamalitsa zikalata zofunika ⁤pa chikalatacho, monga ndalama zachipatala, chiwongola dzanja chanyumba, ndi zopereka zomwe zaperekedwa. Onetsetsani kuti izi zikuthandizidwa mokwanira ndi malisiti kapena ma invoice. Kuphatikiza apo, ndikofunikira⁢ kudziwa malamulo amisonkho⁤ ndi kudziwa zosintha zaposachedwa kuti⁢ mupindule ndi kuchotsera komwe kuloledwa.

Njira ina yochitira kupeza kubweza kwapamwamba ⁤ ndikulingalira za chisankho cholembera limodzi ngati ndinu okwatirana kapena ⁢kukhala ndi bwenzi logwirizana nawo limodzi. Izi zitha kubweretsa phindu la msonkho, chifukwa mitengo yamisonkho imasiyana malinga ndi momwe alili m'banja komanso kuchuluka kwa ndalama zomwe amapeza. Funsani katswiri wamisonkho kuti awone ngati njira imeneyi ndi yoyenera⁤ inu.

Komanso, musaiwale kuyang'ana mosamala njira zonse zochotsera msonkho wanu. Mwachitsanzo, ngati muli wodzilemba ntchito, mutha kuchotsera ndalama zina zokhudzana ndi bizinesi yanu, monga katundu, zida zamakompyuta, kapena kugwiritsa ntchito nyumba yanu ngati ofesi. Mungagwiritsenso ntchito ndalama zochotsera pogula nyumba, maphunziro, zopereka za penshoni, ndi ndalama zopuma pantchito. Chofunikira ndikudziwitsidwa bwino ndikugwiritsa ntchito mwayiwu onjezerani phindu lanu.

9. Kuyankha kwa mafunso omwe amafunsidwa pafupipafupi okhudza kubweza ndalama

Kuti mudziwe ngati msonkho wa msonkho udzabwezedwa kwa ife, ndikofunikira kutsatira njira zina zofunika. Choyamba, tiyenera kupeza ku likulu la elektroniki la Tax Agency ndikusankha gawo lomwe likugwirizana ndi msonkho wa msonkho. Tikalowa mkati, tiyenera kuyika deta yathu yaumwini ndi yamisonkho molondola. Ndikofunika kutsimikizira kuti zomwe zalowetsedwa ndizolondola, chifukwa zolakwika zilizonse zitha kukhudza kuwerengera komaliza.

Sitepe iyi ikamalizidwa, zotsatira zomwe zibwezedwe zitha kuwoneka mubokosi lofananira. Komabe, Izi sizikutsimikizira kuti chilengezocho ndi cholondola kapena kuti kubwezeredwa kudzabwera posachedwa. Bungwe la Tax Agency limayang'anitsitsa chilengezo chilichonse kuti chitsimikizire kuti ndi zoona. Chifukwa chake, ndikofunikira kusunga ndikuwonetsa zolemba zonse zomwe zimathandizira zomwe zaperekedwa mu chilengezocho, monga malipilo, ma invoice kapena ziphaso zogwirira ntchito.

Ngati chilengezocho sichinabwezedwe mwachisawawa kapena kuwunikiranso kwina kofunikira, Bungwe la Tax Agency lingapemphe kuti lipereke zolemba kapena zambiri. M'mikhalidwe imeneyi, zimakhala Ndikofunikira kukhala okonzeka ndi kugwirizana mwachangu kuthandizira ndondomeko yotsimikiziranso, ndi bwino kuti nthawi ndi nthawi tiyang'ane ndondomeko ya chilengezo chathu kudzera ku likulu la zamagetsi kuti titsimikizire za nkhani iliyonse kapena zofunikira kuchokera ku Tax Agency.

10. Kufunika kowunikanso ndikutsimikizira zomwe zalembedwazo musanapereke fomu yobwezera msonkho

Zikafika pakulemba fomu yanu yamisonkho, ndikofunikira onani ndi kutsimikizira mosamala zonse musanazitumize. Ntchitoyi imatha kuwoneka ngati yotopetsa ndipo nthawi zambiri imanyalanyazidwa, koma ndikofunikira kuti tipewe zovuta zamtsogolo komanso zotheka⁢ kufufuza. Nazi zina mwazifukwa zomwe muyenera kuchita khama powunika deta yanu:

• Pewani kulakwitsa kwakukulu: Kulakwitsa kosavuta m'mawerengero kapena popereka zikalata kungayambitse misonkho yochulukirapo kuposa yoyenera. Kupenda mosamala chilichonse kudzakuthandizani kuzindikira ndi kukonza zolakwika zomwe zingatheke nthawi isanathe.
• Pewani kuchedwa⁤ pobwezera: ⁤ Ngati lendi yanu ibwezeredwa, kuunikanso zambiri kukuthandizani kuti mudziwe zolakwika kapena zosoweka zomwe zingayambitse kuchedwa pakubweza. Poonetsetsa kuti zonse zili bwino, mudzatha kufulumizitsa kukonza kubwerera kwanu ⁤ ndikupeza ndalama zanu munthawi yochepa kwambiri.
• Pewani ma audition ndi chindapusa: Internal Revenue Service⁢ ili ndi mphamvu ⁢ yofufuza ndi kutsimikizira mfundo ⁤zoperekedwa m'makalata a msonkho. Ngati deta yanu ili ndi zolakwika kapena zolakwika, mukhoza kusankhidwa kuti mufufuze ndi chindapusa ndi zilango zomwe zikanapewedwa ndi ndemanga yoyenera.

Pomaliza, ⁤Sizingachedwe. Kusamalira tsatanetsatane ndi kukonza zolakwika zilizonse kapena zolakwika kudzakuthandizani kupeŵa zolakwa zamtengo wapatali, kuchedwa kubwerera, ndi kufufuza kotheka. Gwiritsani ntchito nthawi yofunikira pa ntchito yofunikayi kuti muwonetsetse kuti mwalemba molondola komanso mwadongosolo mafomu anu amisonkho.