

Sicelo sekubhalisa njengemkhokhi wentsela yesikhashana

Inchazelo
Tinyatselo lekumele tilandzelwe
Imitsetfo lesebentako
Emazinga ekusebenta nesikhatsi
Tindleko
Emafomu lagcwaliswako
Imininingwane yekutsintsana

Inchazelo

Umkhokhi wentsela yesikhashana angachazwa ngaloku lokulandzelako:

nanobe ngubani umuntfu  lotfola imali lengenako, ngaphandle kwemholo
nanobe ngubani umcondzisi wenkampani, nangabe loyo mcondzisi waleyo nkampani ngumhlali waseNingizimu Afrika – ngaphandle nangabe Nkhomishani we-South African Revenue Service   usho lokunye
nanobe ngubani lilunga le-close corporation nangabe lelo lilunga lingumhlali waseNingizimu Afrika – ngaphandle nangabe Nkhomishani usho lokunye
nanobe nguyiphi inkampani
nanobe ngubani umuntfu loshiwo nguNkhomishani kutsi ungumkhokhi wentsela yesikhashana.

Lapho inkampani isengakatfoli intsela yebasebenti kumcondzisi, angeke asebentise intsela yaleso sisebenti nakabuketa kukhokhelwa kwentsela yesikhashana.

Umuntfu lekumele acale akhokhe intsela yesikhashana, kumele kutsi emalangeni langu-30 acale kuba ngulekumele akhokhe intsela yesikhashana, afake sicelo ngekubhala phansi, abhalele lihhovisi lendzawo leligatja le-SARS. Kwehluleka kwenta njalo kutawuholela ekukhokheni intalo netinhlawulo temali lephutile kukhokhelwa nentsela leyengetiwe ngenca yekwephuta kufaka emafomu entsela.

Labantfu labalandzelako akudzingeki bakhokhe intsela yesikhashana:

nanobe ngubani umuntfu lotfola imali lengenako, yemholo kuphela
nanobe ngubani umuntfu lonemali lengenako lengendluli linani lelibekiwe, lengu-R43 000 yebantfu labangaphansi kwa-65, futsi na-R69 000 webantfu labangetulu kwa-65
nanobe ngubani, ngaphandle kwemali lengenako layitfola emholweni, utfola imali lemisiwe lengendluli-R18 000 yebantfu labangaphansi kwalabangu-65 nobe-R26 000 webantfu labangetulu kwa-65. Tinzuzo tangaphandle netimali tetinzuzo letehlukaniselwanako nguletikhululiwe kuphela letifikela ku-R3 000 wesamba sonkhe semali lekhululiwe
nanobe ngubani umuntfu loneminyaka lengu-65 nobe ngetulu budzala uyakhululwa ekukhokheni intsela yesikhashana, nangabe:

imali lebanjelwa intsela yemnyaka wentsela ayendluli-R80 000 futsi ifaka ekhatsi umholo, imphesheni, intalo, inzuzo lehlukaniselwanako, imali yerenti futsi
akasiye umcondzisi wenkampani yangasese nobe lilunga le-close corporation futsi
kute lenye ibhizinisi layentako.


I-IRP 12 Guidelines  inemininingwane leyengetiwe macondzana nalesihloko.

Ngetulu

Tinyatselo lekumele tilandzelwe

Ngenisa sicelo sekutsi ubhalise njengalokhokha intsela yesikhashana ehhovisi lakho lelidvute leligatja le-SARS, ngekubhala incwadzi. Lencwadzi kumele ikhombise lilanga lowacala ngalo kutsi ube ngulekumele akhokhe Intsela Yesikhashana.

Ngetulu

Imitsetfo lesebentako

Income Tax Act, 1962  – Fourth Schedule  –Ishejuli Yesine

Ngetulu

Emazinga ekusebenta nesikhatsi

Kute sikhatsi lesincunyelwe kusebenta lesicelo.

Ngetulu

Tindleko

Lolusito lwamahhala.

Ngetulu

Emafomu lagcwaliswako

Sicelo kumele singeniswe sibhalwe njengencwadzi.

Ngetulu

Imininingwane yekutsintsana


