
Isicelo sesikhokelo serhafu: intlawulo yomvuzo womqondisi
Inkcazelo
Inkqubo emayilandelwe
Umthetho osetyenziswayo
Ixesha elithatyathwayo kunye nomgangatho ofikelelwayo
Iindleko
Iifom ezigcwaliswayo
Iinkcukacha zonxulumano

Inkcazelo

UMthetho weRhafu yeNgeniso-mali, wango 1962 , ulungiselela iimeko apho kungenziwa khona isicelo sesikhokelo serhafu.

Enye yezi meko kuxa intlawulo yomvuzo elindelekileyo yomqondisi  kunyaka omiyo ingaphantsi kwaleyo ifunyenwe kunyaka odlulileyo kwaye iyakukhokelela kwintlawulo egqithileyo yerhafu ye-PAYE, nto leyo eyakudala inzima.

Xa inkampani  ingekayiqulungqi intlawulo yomvuzo yonyaka ongaphambili wovavanyo, kufuneka icele i-ofisi yebhrentshi yendawo ye-South African Revenue Service  iqulungqe ubungakanani bentlawulo ethathwa ngokuba ifunyenwe ngumqondisi.

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Inkqubo emayilandelwe

Xa usenza isicelo sesikhokelo serhafu, qinisekisa ukuba imibandela yakho yerhafu ime kakuhle. I-SARS ayidli ngokusikhupha isikhokelo serhafu ukubangaba kukho iincwadi zokubuyisa zerhafu ongekazifaki okanye unemali ongekayihlawuli yerhafu.

Kufuneka kufakwe kwifom yesicelo le nkcazelo isisiseko ilandelayo:

Intlawulo yomvuzo egqityelwe ukufunyanwa (kubandakanywa izibonelelo ezisecaleni, umzekelo i50% yesibonelelo sohambo kodwa ingabandakanyi izixa zezambuku kunye neengeniso ezenziwe ngabaqondisi okanye abaqeshwa ngokuphathelelene namalungelo okufumana izibambiso ezithengisekayo.
Unyaka wovavanyo ekufunyenwe ngawo intlawulo yomvuzo.
Inani leenyanga ezigqityiweyo ekwagqityelwa ngazo ukufunyanwa intlawulo eyaziwayo yomvuzo.
Intlawulo yomvuzo eqikelelwayo okanye eyiyo nqo kunyaka omiyo. .
Isicelo masiqulathe izizathu zesikhokelo. Xhasa ezi zizathu ngeencwadi ezibandakanyekayo, umzekelo, iingxelo zemali zethutyana kunye nemizuzu yeentlanganiso ezibanjwe ngabaqondisi, ebonisa ukuba iintlawulo zemivuzo eyakuhlawulwa abaqondisi iyakubangaphantsi kwaleyo yonyaka wovavanyo ophelileyo.

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Umthetho osetyenziswayo

Income Tax Act, 1962  

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Ixesha elithatyathwayo kunye nomgangatho ofikelelwayo

Akukho xesha elisisigxina.

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Iindleko

Le nkonzo ayihlawulelwa.

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Iifom ezigcwaliswayo



Application for tax directive: Directors' remuneration, IRP3 

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Iinkcukacha zonxulumano


