
Isibawo sekomba yangokomthetho yomthelo: umrholo wabanqophisi
Ihlathululo
Amagadango okufanele alandelwe
Imithetho esetjenziswako
Amazinga wokusebenza nesikhathi
Iindleko
Amaforomo azaliswako
Imininingwana yokuthintana

Ihlathululo

UmThetho womThelo weNgeniso ka-1962 unikela ngobujamo lapho isibawo sekomba yangokomthetho yomthelo singenziwa khona.

Enye yaleziinkomba kulapho umrholo womnqophisi olindelweko enyakeni wanjesi ungaphasi komrholo ofunyanwe unyaka ophelileko begodu ungarholela ekubhadelweni khulu kwe-PAYE okungabanga ubudisi.

Lapho ikampani  ingaqunti umrholo wonyaka ongaphambili wokulinganiswa, kufanele ibawe i-ofisi legatja lendawo le-South African Revenue Service  ukuqunta ngenani lomrholo ofunyanwe mnqophisi.

Phezulu

Amagadango okufanele alandelwe

Lokha nawenza isibawo sekomba yangokomthetho yomthelo, yenza isiqinisekiso sokobana iindaba zakho zomthelo zijame kuhle - i-SARS angeze ngokujayelekileko yakhupha ikomba yangokomthetho yomthelo nayikuthi unamaforomo womthelo aseleleko namkha usalele emva ngokubhadela umthelo.

Ubuncani belwazi elilandelako kufanele linikelwe eforomini lesibawo:

Umrholo owaziwako wokugcina owafunyanwako (kufaka iimali zerhelebho zamakhambo, isibonelo, imali yerhelebho yamakhambo eyi-50%, kodwana kungafaki iimali ezinengi nenzuzo eyenziwe banqophisi namkha basebenzi mayelana namalungelo wokufumana izabelo ezingathengiswa.
Unyaka wokulinganiswa lapho umrholo wafunyanwako.
Isibalo seenyanga eziqediweko lapho umrholo wokugcina owaziwako wafunyanwa khona.
Isilinganiso namkha umrholo wamambala wonyaka wanjesi. 
Isibawo kufanele sifake amabanga wekomba yangokomthetho. Sekela lokhu ngemitlolo, isibonelo, iintatimende zeemali zesikhatjhana namaminiti wemihlangano ebanjwe banqophisi, etjengisa bona umrholo ozakubhadelwa abanqophisi uzakuba ngaphasi komrholo wonyaka odlulileko wokulinganiswa.

Phezulu

Imithetho esetjenziswako

Income Tax Act, 1962  

Phezulu

Amazinga wokusebenza nesikhathi

Akunasikhathi esibekelwe ukusetjenzwa kwesibawo.

Phezulu

Iindleko

Awubhadeli litho ngalomsebenzi.

Phezulu

Amaforomo azaliswako



Application for a tax directive - directors remuneration, IRP3 

Phezulu

Imininingwana yokuthintana


