
Ifom yokuhlawula irhafu yokubambisa – intlawulo yesithathu

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 yokubambisan zenziwa ngokweenyanga ezintandathu.

Irhafu yokubambisa yenzelwe ukunceda abarhafi bamelane noxanduva lwabo lwemfaneleko yerhafu 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 lwemfaneleko yokuhlawula irhafu yokubambisa kufuneka, kwisithuba seentsuku ezingama 30 efikelele kolo xanduva lwemfaneleko, enze isicelo esibhaliweyo sokubhaliswa kwi-ofisi yebhrentshi yendawo ye-South African Revenue Service . Ukungakwenzi oku kuyakukhokelela ekuhlawulisweni inzala kunye nezohlwayo zokuhlawula kade kunye nerhafu eyongezelelweyo yokubuyisa iincwadi zerhafu kade.

Intlawulo yesithathu yokubambisa ikwaziwa ngokuba yintlawulo yokubambisa "eyongezelelweyo" okanye "yokugcwalisela". Ukubangaba loo ntlawulo yenziwe, kufuneka ihlawulwe ungadlulanga umhla "wokungeniseka". Umhla 'wokungeniseka',

kwimeko yonyaka wovavanyo ophela ngomhla wama 28 okanye wama 29 Febhruwari, ziinyanga ezisixhenxe emva koko
kunyaka ovunyiweyo wokuphela konyaka wemali ophela ngomhla ongenguwo owama 28 okanye owama 29 Febhruwari, ziinyanga ezintandathu emva koko.

Intlawulo yesithathu yintlawulo yokuzithandela engenziwa nguye nawuphina umrhafi werhafu yokubambisa. Abarhafi  abanengeniso-mali erhafelekayo engaphezulu kwe R50 000, okanye iinkampani ezinengeniso-mali erhafelekayo engaphezulu kwe R20 000 okanye nangaphezulu, bangenza intlawulo yesithathu yokuzithandela ukuze bazisindise ekubeni bafakelwe inzala kuyo nayiphina irhafu enganelanga xa bevavanywa.

Injongo yale ntlawulo kukwenzela ukuba abarhafi bakwazi ukuhlawula umahluko phakathi kwerhafu yabaqeshwa edibene nerhafu yokubambisa esele ihlawulwe kuloo nyaka, nerhafu iyonke efaneleke ihlawulwe kunyaka wovavanyo.

Ixesha lesithathu limele irhafu iyonke ehlawulekayo kunyaka opheleleyo, kuthatyathwe

irhafu yabaqeshwa ehlawulelwe unyaka opheleleyo
naziphina iikhredithi ezivumelekayo zangaphandle kunyaka opheleleyo
iimali ezihlawuliweyo kumaxesha okuqala nawesibini erhafu yokubambisa.

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Inkqubo emayilandelwe

Kuphuma kumntu ngamnye ohlawula irhafu yokubambisa ukuba achonge ukuba ifuneka ninina intlawulo yesithathu yokugcwalisela.

Fumana ifom entsha yokuhlawula kwi-SARS okanye uyikhuphe kweli ziko le-website, yigcwalise, uze uyithumele ikunye nentlawulo.

Ngenxa yokuba ke ifom yentlawulo yifom esisiseko ngokubanzi kwaye ayinazinkcukacha eziphathelelene nomrhafi othile, kungundoqo ke ngoko ukuba abahlawuli berhafu yokubambisa bafake iinkcukacha zee-akhawunti ezichanekileyo kule fom. Ukubangaba akufakwanga iinkcukacha ezichanekileyo, intlawulo ayinakufakwa kumhlawuli werhafu ochanekileyo.

Iinkcukacha ze-akhawunti zimi ngolu hlobo lulandelayo:

Inombolo yerhafu yokwazisa ngomrhafi
P0003 – ebonisa ixesha lentlawulo
2005 – obonisa unyaka wovavanyo.

Inombolo ethile yentlawulo yokwazisa ngomrhafi  ingakhangeleka ngolu hlobo: 1234567123P00032005.

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.

Qaphela

Intlawulo yexesha lesithathu  kufanele isekelwe kwingeniso-mali nqo erhafelekayo, njengoko injongo yale ntlawulo ikukwenzela ukuba ukwazi ukuhlawula umahluko phakathi kwerhafu yabaqeshwa edibene nerhafu yokubambisa esele ihlawulelwe loo nyaka, nemfaneleko yerhafu egcweleyo kuloo nyaka werhafu.

Ukubangaba udinga ukuncediswa ekugcwaliseni ifom yakho ye-IRP 6. Fundai- IRP 12 Guidelines.

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Umthetho osetyenziswayo

Income Tax Act, 1962  — Fourth Schedule 

Entla

Ixesha elithatyathwayo kunye nomgangatho ofikelelwayo

Akukho xesha libekiweyo kule nkonzo.

Entla

Iindleko

Le nkonzo ayihlawulelwa.

Entla

Iifom ezigcwaliswayo



Return for the third provisional tax payment   Yomntu ubuqu bakhe)

Entla

Iinkcukacha zonxulumano


