

Incwadi yokubuyisa yokuhlawula irhafu yokubambisa – intlawulo yokuqala

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

Inkcazelo

Xa umntu engenelwa yimali erhafelekayo engaxhuzulelwayo ngokwe-SITE okanye i-PAYE , kufanele ahlawule irhafu yokubambisa kule ngeniso-mali. Iintlawulo zerhafu yokubambisa zenziwa ngokweenyanga ezintandathu.

Irhafu yokubambisa yenzelwe ukunceda abarhafi bamelane noxanduva lwabo lwerhafu ngokuqhubekayo, endaweni yokuba bahlawule iimali ezinkulu kubekanye ngonyaka xa bevavanywa. Intlawulo yerhafu yokubambisa iyakungqamaniswa nerhafu yengeniso-mali yokugqibela  ekufanele umntu ayihlawule kuloo nyaka wovavanyo ubandakanyekayo.

Umntu ongena kuxanduva lokuhlawula irhafu yokubambisa kufuneka, kwisithuba seentsuku ezingama 30 efikelele kolo xanduva, enze isicelo esibhaliweyo sokubhaliswa kwi-ofisi yebhrentshi yendawo ye-South African Receiver of Revenue . Ukungakwenzi oku kuyakukhokelela ekuhlawulisweni inzala kunye nezohlwayo zokuhlawula kade kunye nerhafu eyongezelelweyo yokubuyisa iincwadi kade.

Umhla wokungena kwentlawulo yerhafu yokubambisa kwixesha lokuqala ukwisithuba seenyanga ezintandathu ukusukela ekuqaleni konyaka wovavanyo. Intlawulo yokuqala yerhafu yokubambisa kufuneka imele isiqingatha soxanduva lokuhlawula irhafu kunyaka opheleleyo werhafu.

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Inkqubo emayilandelwe

Bala irhafu yokubambisa ngolu hlobo lulandelayo kwixesha lesibini:

isiqingatha serhafu epheleleyo yonyaka opheleleyo

uthabathe irhafu yomqeshwa exhuzulelwe eli xesha 

uthabathe naziphina iikhredithi zerhafu yangaphandle zeli xesha .


Hlawula ngokwefom yokubuyisa eqingqelwe oko ebizwa ngokuba yi-IRP6, ngomhla okanye phambi komhla ekufanele intalwulo ingene ngawo. I-SARS iyakubathumela abahlawuli berhafu yokubambisa ababhalisiweyo ezi fom zifanelekileyo.
Ezi ndlela zilandelayo zokwenza iintlawulo kwi-SARS ziyafumaneka:

iintlawulo zerhafu yengeniso engaphezulu  zingenziwa nakweyiphi na i-ofisi yesebe lakwa-SARS, ngeMivulo ukuya ngooLwezihlanu, phakathi ko-08h00 no-15h30, kungabandakanywanga iiholide zomntu wonke 
xa iintlawulo zenziwe nge-posi, ngokusebenzisa ibhanki okanye i-ATM, ixesha elaneleyo lokuthumela ngeposi okanye lokusebenzisa le nkqubo, malithathelwe ingqalelo
xa iintlawulo zisenziwa ngekhompyutha, makwenziwe amalungiselelo okuba amaxesha ebhanki yakho amiselweyo okuvala ukuthatha iintlawulo  nethuba lokuqinisekisa kokufaneleka kwentlawulo  okunokwenzeka phakathi kweentsuku ezimbini nezintlanu.

Iinkcukacha zokubhankisha:

Abantu abenzelwa iinkonzo  abahlawula ngokwabo ebhankini  nakweyiphi na ibhanki kwezi: ABSA, FNB, okanye kwisebe lakwaNedbank akusafuneki ukuba banikezela ngeenkcukacha zenombolo ye-akhawunti yebhanki nekhowudi yebhanki  xa kusenziwa iintlawulo. Oku kusebenza ngokulinganayo kubo bonke abantu abenzelwa iinkonzo  bazo zonke ezi bhanki: ABSA, FNB, Nedbank, ne-Standard Bank ababhankisha ngo-intanethi .
Okuya kufuneka koku kulandelayo:

inombolo yesalathiso yentlawulo yowenzelwa iinkonzo  enamanani ali-19 

uxwebhu lweSazisi salowo wenzelwa iinkonzo  okanye inombolo ye-akhawunti eqhagamshelaniswe nohlobo oluthe ngqo lwerhafu ukulungiselela intlawulo.


Ezi nkcukacha zibonakaliswa kuxwebhu lwenkcazelo yomvuzo i-payment advice lweritheni ye-IRP 6 .

Iintlawulo ezingangqinelaniyo nazo zombini inombolo yesalathiso yentlawulo echazwe ngentla apha  noxwebhu lweSazisi lowenzelwa iinkonzo , aziyi kwamkelwa.



Ukuba usuku lokugqibela lentlawulo liwela kumhla weholide yomntu wonke  okanye kwimpela-veki, intlawulo mayenziwe ngosuku lokugqibela lokusebenza phambi komhla weholide yomntu wonke okanye phambi komhla weholide yomntu wonke okanye kwempelaveki. Ukuze ufumane iinkcukacha ezingaphezulu yiya kwiziko lewebhu lakwa-SARS kule dilesi: www.sars.gov.za

Qwalasela:

Iifom zokubuyisa ze-IRP 6 kwixesha lokuqala mazithunyelwe nokubangaba, wena ngokokubala kwakho, akukho rhafu ifunekayo yokubambisa.
Ukubangaba intlawulo yokuqala yerhafu yokubambisa isekelwe kwingeniso-mali erhafelekayo eqikelelwayo engaphantsi kwemali esisiseko, kufanele kufakwe isicelo kunye neziphakamiso zokuxhasa isicelo sakho. Ifom yokubuyisa ye-IRP 6 kwixesha lokuqala ngoku inesithuba ongasisebenzisela ukufaka iziphakamiso zokuxhasa isicelo sakho. Ukubangaba i-SARS ayanelisekanga, kungacelwa uqikelelo oluqwalaselwe ngokutsha.
Ukuze usinde kwizohlwayo nenzala, qinisekisa ukuba iifom zokubuyisa ze-IRP6 zifakwa kwi-ofisi yebhrentshi ye-SARS ebandakanyekayo kuselithuba phambi komhla ekufanele kungene ngawo intlawulo. Oku kuyakuqinisekisa ukuba isicelo sakho sifunyanwa kwaye siphunyezwa kwangethuba.
Iphetshana lokuhlawula, eliyinxenye yefom yokubuyisa ye-IRP6 likwiphepha elilodwa ngoku. Ngoko ke ungayibuyisa incwadi yerhafu ngokwahlukeneyo nentlawulo.
Jonga iZikhokelo kwincwadi ethi IRP 12 Guidelines ukubangaba udinga uncediso ekugcwaliseni ifom yokubuyisa ye-IRP6.

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Umthetho osetyenziswayo

Income Tax Act, 1962  – Fourth Schedule 

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Ixesha elithatyathwayo kunye nomgangatho ofikelelwayo

U-SARS uqalise imigangatho yenkonzo  eya kuqaliswa ukwenziwa ngokwezigaba ngezigaba kwisithuba seminyaka emibini . Xa ungenisa iiritheni zakho okanye amaxwebhu erhafu azii-returns u-SARS unenjongo yokuba:

Asebenze aze avavanye kangange- 80% yeefom zeritheni zerhafu yengeniso  ezizaliswe ngokuchanekileyo zaza zasayinwa kwiintsuku eziyi-90 zokusebenza ukususela kuloo mhla wokufunyanwa kwazo ngethuba elixakekileyo lokusebenza   kwaye ngethuba leentsuku eziyi-34 zokusebenza zokufunyanwa kwazo ngamathuba angaxakekanga  .
Asebenze iiritheni zeVAT neze-PAYE kwisithuba seentsuku eziyi-20 zokusebenza zakuba zifunyenwe.
Asebenze kangange-90% zonke iiritheni ezingeniswe ngekhompyutha  ezangaphakathi nezangaphandle  kwisithuba zeeyure ezi-4 zokufunyanwa kwazo neeyure eziyi-24 zokufunyanwa kwazo iiritheni ezingeniswe ngesandla .

Qwalasela:

Ukuba ummeli  usingethe imicimbi yakho yerhafu, kubalulekile ukuba uqinisekise ukuba u-SARS uyachazelwa ngalo mba. Oku kwenzelwe ukukhusela wena kwanokuqinisekisa ukuba uSARS akalidleleleli ilungelo lakho lokuba nguwe wedwa nokuba yimfihlo kwemicimbi yakho .

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Iindleko

Le nkonzo ayihlawulelwa.

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Iifom ezigcwaliswayo



Return for the first provisional tax payment  Individual  Yomntu ubuqu bakhe.
Return for the first provisional tax payment  Trust  Eyamaqumrhu okugcina ngentembeko.
Return for the first provisional tax payment  Company or close corporation  Inkampani okanye iqumrhu elingavulelekanga.

I-SARS iyakuthumela ezi fom kubahlawuli berhafu yokubambisa ababhalisiweyo. Kwifom nganye ye-IRP 6 kusoloko kufakwe isiqwentshana sephepha lokuhlawula.

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Iinkcukacha zonxulumano


