

Isibawo sokuzitlolisela i-VAT

Ihlathululo
Amagadango okufanele alandelwe
Imithetho esetjenziswako
Amazinga wokusebenza nesikhathi
Iindleko
Amaforomo azaliswako
Imininingwana yokuthintana

Ihlathululo

Ufanele kukuzitlolisela i-VAT nayikuthi ingeniso oyirhole ngokuthengisa ipahla namkha ngokunikela ngemisebenzi idlula i-R300 000 ngonyaka namkha ilindelwe bona idlule lemali.

Umuntu angazitlolisa ngokuzithandela nayikuthi inzuzo yakhe esikhathini seenyanga ezilitjhumi nambili idlula i-R20 000 namkha ingadlula i-R20 000.

Phezulu

Amagadango okufanele alandelwe

Yenza isibawo sokuzitlolisa ngokukatelelwa kanye nangokuzithandela eforomini i-VAT 101 , elitholakala kuwebhsayithi esigabeni ngenzasi namkha e-ofisini lendawo le-South African Revenue Service . Iforomo kufanele lilethwe e-ofisini lendawo le-SARS kungakapheli amalanga ama-21 ukuthoma ngelanga lesikolodo.

Imitlolo okufanele ilethwe nesibawo ngile:

Imitlolo eqinisekisa ukwaziwa:

Ikhophi eqinisekisiweko yokwaziwa konikela ngemisebenzi  kanye ne-ID yaloyo athethene naye nayikuthi batjhade ngokuhlanganyela ipahla.
Ebujameni babantu abafana namakampani, ama-close corporation, ama-trust, i-ID yomjameli wonikela ngomsebenzi.
Ebujameni bebhizinisi langaphandle, imininingwana yomuntu okhonjwe njengomjameli eSewula Afrika
Ikhophi yesitifikhethi sokutloliswa esifaneleko esibuya eMtlolisini wamaKamapani/ Close Corporations .
Ikhophi yesitifikhethi esiqinisekisiweko somtlolo wokusungulwa kwebhizinisi nayikuthi uyafuneka , namkha incwadi enetshwayo lekampani ebujameni bomgunyazisi wendawo namkha womphakathi. Ebujameni besivumelwano somlomo, kufanele uzalise iforomo VAT 128. Ama-Articles of Association wekampani awasafuneki.

Eminye imitlolo ejayelekileko :

Istatimende sebhanka sanjesi, itjhege esuliweko namkha incwadi ebuya ebhanka eqinisekisa imininingwana yakho yebhanka. Nayikuthi i-akhawunti yebhanka ayisi segameni lomuntu namkha lekampani enikela ngemisebenzi, zalisa iforomo VAT 119i.
Incwadi yokuqatjhwa njengomgcinimali wangaphandle (i-external bookkeeper, i-accountant namkha umhlolincwadi i-auditor nayikuthi iHlangothi 7 le-VAT 101 lizalisiwe.
Ikhophi etjha ye-akhawunti kamasipala namkha ukurentisa njengobufakazi be-adresi.
Iqhinga lebhizinisi, iphenyo lekghonakalo, iimvumelwano ezitlikitliweko, isivumelwano se-franchise namkha ibonelophambili namkha obunye ubufakazi obutjengisa inani lepahla etheliswako okungenzeka ibe ngaphezulu kwe-R300 000. Lokhu akufuneki nayikuthi sele udlule i-R300 000. Ebujameni bokuzitlolisa ngozikuthandela ubufakazi benzuzo yamambala edlule i-R20 000 kufanele bulethwe.
Ilayisense yokwenza ibhizinisi yebhizinisi lelo, isibonelo, ilayisense yotjwala namkha yokuthiya.


Phezulu

Imithetho esetjenziswako

Value-Added Tax Act, 1991  

Phezulu

Amazinga wokusebenza nesikhathi

Nasele isibawo sokuzitlolisa senziwe, uMamukeli weNgeniso  uzakutjela inomboro yokutloliswa kwakho. Godu uzakufumana isitifikhethi sokuzitlolisela i-VAT .

Uzakutjelwa nayikuthi ukuzitlolisa kwakho kwaliwe.

Vumela ubuncani bakhona amalanga alitjhumi wokusebenza wokobana i-ofisi lendawo legatja lisebenze imitlolo yakho. Uzakuposelwa isitifikhethi e-adresini yeposo oyinikele esibaweni begodu kufanele usifumane kungakapheli iimveke ezimbili zokusetjenzwa kwesibawo. Abasebenzi be-SARS abakavunyelwa ukukutjela ngomlomo inomboro yakho ye-VAT.

Phezulu

Iindleko

Awubhadeli litho ngalomsebenzi.

Phezulu

Amaforomo azaliswako



Application for registration of VAT, 101 

Phezulu

Imininingwana yokuthintana


