
Sicelo senkhomba yentsela: umholo bacondzisi
Inchazelo
Tinyatselo lekumele tilandzelwe
Imitsetfo lesebentako
Emazinga ekusebenta nesikhatsi
Tindleko
Emafomu lagcwaliswako
Imininingwane yekutsintsana

Inchazelo

I-Income Tax Act, 1962,  ibonelela timo lapho khona kungentiwa sicelo senkhomba yentsela bacondzisi.

Kunye kwaloku ngulapho kukhokhelwa kwemcondzisi kwemnyaka kungaphansi kwemnyaka lowendlulile futsi kutawuholela ekukhokhelweni ngalokwecile kwe-PAYE, lokutawuholela etimeni letimatima.

Lapho inkampani  asengakancumi kukhokhelwa kwekuhlolwa kwemnyaka lolandzelako, kumele acele ligatja lelihhovisi le-South African Revenue Service   incume linani lemholo lengabe litfolwe ngumcondzisi.

Ngetulu

Tinyatselo lekumele tilandzelwe

Nawufaka sicelo senkhomba yentsela bacondzisi, yenta siciniseko sekutsi tindzaba takho tetentsela time ngendlela lefanele - i-SARS angeke ikunike inkhomba yentsela bacondzisi nangabe kunentsela loyikweletako.

Lemininingwane lemincane lelandzelako kumele iniketwe efomini lekufaka sicelo:

Imali yekugcina leyatiwako letfoliwe (kufaka ekhatsi timbasha, sibonelo, 50% wembasha yekuhamba, kepha lokungafaki ekhatsi linani lelikhulu netinzuzo temacondzisi nobe basebenti macondzana nemalungelo ekutfola kuvikeleka lokufunekako.
Umnyaka wekuhlolwa, lemali leyakhokhelwa kona.
Linani letinyanga letacedzelwa lekwatfolwa ngato imali yekugcina yekugcina leyatiwako.
Kukhokhelwa lokufaniselwako nobe kwangempela kwalomnyaka. 
Sicelo kumele sifake ekhatsi tizatfu tentsela bacondzisi. Sekela loku ngemiculu, sibonelo, titatimende tetimali tesikhashana nemaminitsi emhlangano lowabanjwa bacondzisi , lakhombisa kutsi imali letawukhokhelwa bacondzisi itawuba ngaphansi yekuhlolwa kwemnyaka lowendlulile.

Ngetulu

Imitsetfo lesebentako

Income Tax Act, 1962  

Ngetulu

Emazinga ekusebenta nesikhatsi

Kute sikhatsi lesincunyiwe sekusebenta lesicelo.

Ngetulu

Tindleko

Lolusito lwamahhala.

Ngetulu

Emafomu lagcwaliswako



Application for a tax directive - directors remuneration, IRP3 - 

Ngetulu

Imininingwane yekutsintsana


