

Isicelo sokubhalisela ukubangumhlawuli werhafu yokubambisa

Inkcazelo
Inkqubo emayilandelwe
Umthetho osetyenziswayo
Ixesha elithatyathwayo kunye nomgangatho ofikelelwayo
Iindleko
Iifom ezigcwaliswayo
Iinkcukacha zonxulumano

Inkcazelo

Umhlawuli werhafu yokubambisa angachazwa ngolu hlobo lulandelayo:

nawuphina umntu  ongenelwa yimali, engeyiyo eyentlawulo yomvuzo
nawuphina umqondisi wenkampani yabucala, ukubangaba loo mqondisi waloo nkampani ungumhlali waseMzantsi Afrika – ngaphandle kokuba uMkomishina weNkonzo yeNgeniso-mali yaseMzantsi Afrika, ebizwa ngokuba yi-South African Revenue Service  uyalela ngenye indlela
naliphina ilungu lequmrhu elingavulelekanga, ukubangaba elo lungu ngumhlali waseMzantsi Afrika – ngaphandle kokuba uMkomishina uyalela ngenye indlela
nayiphina inkampani
nawuphina umntu owaziswe nguMkomishina ukuba ungumhlawuli werhafu yokubambisa.

Xa inkampani ingakhange yayifumana irhafu yabasebenzi kumqondisi, akanakuzithathela ingqalelo iintlawulo zerhafu zabo basebenzi xa equlungqa imfaneleko yoxanduva lokuhlawula irhafu yokubambisa.

Umntu ofaneleka ukuba ahlawule irhafu yokubambisa kufuneka, kwisithuba seentsuku ezingama 30 zokungena kolo xanduva lokufaneleka, enze isicelo esibhaliweyo sokubhaliswa kwi-ofisi yebhrentshi ye-SARS ekwindawo ahlala kuyo. Ukungaphumeleli ukwenza njalo kungakhokelela kwinzala nezohlwayo kwiintlawulo ezifike emva kwexesha kunye nerhafu eyongezelelweyo ngenxa yokuthumela kade iifom zokubuyisa zerhafu.

Akukho mfuneko yokuba aba bantu balandelayo bahlawule irhafu yokubambisa:

nawuphina umntu ofumana ingeniso-mali emvuzweni kuphela
nawuphina umntu onengeniso-mali engadlulanga kwisiqingqo somda wokurhafa, esiyi R43 000 kubantu abaneminyaka engaphantsi kwe 65 ubudala, ne R69 000 kubantu abangaphezulu kwama 65 iminyaka yobudala
nawuphina umntu, ngaphandle kwengeniso-mali evela kutyalo-mali, ofumana ingeniso-mali yotyalo-mali engagqithanga kwi R18 000 kubantu abangaphantsi kwama 65 eminyaka yobudala, okanye i R26 000 kubantu abangaphezulu kwama 65 eminyaka yobudala. Iinzala nezahlulo zakumazwe angaphandle zinikwa umnyenyevu wokungahlawuli ofika nje kwi R3 000 yomnyenyevu opheleleyo
nawuphina umntu oneminyaka engama 65 okanye nangaphezulu ubudala, akukho mfuneko yokuba ahlawule irhafu yokubambisa ukubangaba:

Ingeniso-mali erhafelwayo kunyaka werhafu ayidluli kwi R80 000 kwaye ibandakanya intlawulo yomvuzo, ipenshele, inzala, izahlulo okanye ingeniso-mali yerenti, kwaye
Akangomqondisi wenkampani yabucala okanye ilungu lequmrhu elingavulelekanga, kwaye
Akaqhubi shishini lithile.


Izikhokelo ze-IRP 12 Guidelines ziqulathe inkcazelo ebanzi kwesi sihloko.

Entla

Inkqubo emayilandelwe

Faka isicelo sokubhaliswa njengomhlawuli werhafu yokubambisa kwi-ofisi yebhrentshi ye-SARS ekufuphi kuwe ngohlobo lwencwadi ebhaliweyo. Le ncwadi mayichaze umhla oqale ngawo ukungena kuxanduva lokufaneleka ngokweenjongo zeRhafu yokuBambisa.

Entla

Umthetho osetyenziswayo

Income Tax Act, 1962  – Fourth Schedule 

Entla

Ixesha elithatyathwayo kunye nomgangatho ofikelelwayo

Akukho xesha liqingqwayo kule nkonzo.

Entla

Iindleko

Le nkonzo ayihlawulelwa.

Entla

Iifom ezigcwaliswayo

Isicelo masithunyelwe ngokohlobo lwencwadi ebhaliweyo.

Entla

Iinkcukacha zonxulumano


