
Isicelo sobhaliso  ye-VAT
Inkcazelo
Inkqubo emayilandelwe
Umthetho osetyenziswayo
Ixesha elithatyathwayo kunye nomgangatho ofikelelwayo
Iindleko
Iifom ezigcwaliswayo
Iinkcukacha zonxulumano

Inkcazelo

Unoxanduva nemfaneleko yokuba ubhalisele iRhafu yokuThengisa nokunika iiNkonzo, ebizwa ngokuba yi-VAT, ukubangaba imali ekungenelayo ngenxa yentengiso yezinto okanye iintlawulo ozifumene kwiinkonzo ozinikileyo, ingaphezulu kwe R300 000 ngonyaka, okanye ngokwengqiqo, ilindeleke ukuba ibengaphezulu kule mali.

Umntu unako nokuba abhalise ngokuzithandela kwakhe ukubangaba intengiso ayenzileyo  kwisithuba seenyanga ezilishumi elinesibini ingaphezulu kwe R20 000 okanye ngahle ibengaphezulu kwe R20 000.

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Inkqubo emayilandelwe

Izicelo zobhaliso lwesinyanzelo okanye lokuzithandela kufuneka zenziwe kwifom ekuthiwa yi-VAT 101 , engakhutshwa kwicandelo leefom apha ngezantsi, okanye ingafumaneka kwi-ofisi yoKwamkela iNgeniso-mali  ekwindawo ohlala kuyo. Le fom kufuneka isiwe kwi-ofisi ye-SARS ekwindawo ohlala kuyo zingaphelanga iintsuku ezingama 21 ukusukela kumhla wokungena kwakho kuxanduva nemfaneleko yokuhlawula le rhafu.

Imiqulu neencwadi ekufuneka zikhaphe isicelo zezi zilandelayo:

Imiqulu engqina ngolwaziso lobuqu bakho:

Ikopi eqinisekisiweyo ye-ID yomniki-nkonzo kunye ne-ID yomlingane ukubangaba utshate ngomtshato odibanisa yonke impahla nezinto kwilifa elinye.
I-ID yomniki-nkonzo ongummeli, kwimeko yamaziko abandakanyekekayo ngokomthetho afana neenkampani, amashishini angavulelekanga kunye namaqumrhu entembeko.
Kwimeko yeshishini lelizwe langaphandle, iinkcukacha zommeli otyunjiweyo eMzantsi Afrika.
Ikopi yesatifiketi sobhaliso esibandakanyekayo esiphuma kuMphathi woBhaliso lweeNkampani okanye lwaMashishini aNgavulelekanga .
Ikopi eqinisekisiweyo yomqulu wokusekwa kwenkampani okanye kweshishini ukubangaba iyabandakanyeka , okanye isihloko esigunyazisiweyo kwiincwadi ezibhalwayo kwimeko yogunyaziwe wendawo okanye woluntu. Kwimeko yentsebenziswano ekuvunyelwene ngayo ngomlomo, kufuneka ugcwalise ifom ekuthiwa yi-VAT 128. IMimiselo yoKwakha iQumrhu malunga nenkampani ayiseyomfuneko.

Eminye imiqulu ngokubanzi :

Isitetimenti sakutshanje sebhanki, itshekhi ecinyiweyo, okanye incwadi evela ebhankini engqina iinkcukacha zakho zebhanki zaseMzantsi Afrika. Ukubangaba i-akhawunti yebhanki ayikho egameni lomniki-nkonzo, kufuneka kugcwaliswe ifom ekuthiwa yi-VAT 119i.
Incwadi yokuqeshwa njengomgcini-zincwadi wangaphandle, i-akhawuntenti okanye umphengululi weencwadi zemali ukubangaba iCandelo 7 lefom ekuthiwa yi-VAT 101 ligcwalisiwe.
Ikopi yakutshanje ye-akhawunti yomasipala okanye incwadi yengqeshiso njengobungqina be-adresi.
Isicwangciso seshishini, uphando lokukhangela ukuba ishishini linganako na ukuqhubeka, izivumelwano ezisayiniweyo zeekhontrakthi, isivumelwano sokugunyazisa ishishini okanye uthelekelelo lwendlela eliyakuqhuba ngayo ishishini, okanye obunye ubungqina obubonisa ukuba ixabiso lezinto ezirhafelwayo lingahle lidlule iR300 000. Oku akuyomfuneko ukubangaba sowuyidlulile iR300 000. Kwimeko yobhaliso lokuzithandela kufuneka kukhutshwe ubungqina bokuba iintengiso ezenziweyo nqo ziyidlulile iR20 000.
Ilayisensi yokuRhweba, ukubangaba iyabandakanyeka kwelo shishini, umzekelo, ilayisensi yokushishina ngotywala okanye ilayisensi yokuloba.


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Umthetho osetyenziswayo

Value-Added Tax Act, 1991  

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Ixesha elithatyathwayo kunye nomgangatho ofikelelwayo

Sakuba senziwe isicelo sobhaliso, i-ofisi yoKwamkela iNgeniso-mali  iyakukwazisa ngenombolo yakho yobhaliso. Kwakhona, uyakufumana isatifiketi sokubhalisela i-VAT .

Uyakuxelelwa ke futhi ukubangaba isicelo sakho sobhaliso saliwe.

Linda nje okungenani iintsuku zokusebenza ezili 10 ukuze i-ofisi yebhrentshi ekwindawo ohlala kuyo iqhubekise iincwadi zakho. Isatifiketi siyakuposelwa kwi-adresi yokuposa enikwe kwisicelo sakho sokubhalisa kwaye kufanele sifunyanwe kwisithuba seeveki ezi 2 emva kokuba siqhubekisiwe isicelo sakho.

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Iindleko

Le nkonzo ayihlawulelwa.

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Iifom ezigcwaliswayo



Application for registration of VAT, 101 

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Iinkcukacha zonxulumano


