Ukubhadelwa komthelo kasolanga



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                                Isibawo sokutloliswa njengobhadela umthelo 
namkha
                                Isibawo sokuzitlolisa njengobhadela umthelo 
                                kasola
                                Isibawo sokuzitlolisela umthelo wabasebenzi 
iPAYE
                                Ukulethwa ngokweelektroniki okuyieFiling 
                                kwamaforo
                                Isibawo sokungezelelwa kwesikhathi ekulethweni 
                                kwa
                                Isibawo sokubhadelwa komthelo kasolanga 
ukubhadel
                                Iforomo lokubhadelwa kwesibili komthelo 
kasolanga
                                Iforomo lokubhadelwa komthelo kasolanga 
ukubhadel
                                Inzuzo etholakala engenisweni yokusisa
                                Iforomo lelwazi mazombe
                                Ukubhadelwa komthelo kasolanga
                                Ukuhlela ukubhadela esaleleko kwaSARS
                                Isibawo sokubekelwa ngeqadi ekubhadeleni umthelo 
                                w
                                Isibawo sekomba yangokomthetho yomthelo 
iphesente
                                Isibawo sekomba yangokomthetho yomthelo
                                Isibawo sekomba yangokomthetho yomthelo
                                Isibawo sekomba yangokomthetho yomthelo
                                Isibawo sekomba yangokothetho yokudoswa komthelo
                                Isibawo sekomba yangokothetho yokudoswa komthelo
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komthelo
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                                Ukubhadelwa komthelo kasolanga – inzalo, 
                                ihlawulo nomthelo ongezelelweko    

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


                                Ihlathululo
                                UmThetho womThelo weNgeniso ka-1962, ubeka 
                                inzalo elandelako, ihlawulo nomthelo 
                                ongezelelweko mayelana nomthelo kasolanga.
                                IsiGaba 89bis – Inzalo
                                Inzalo ezingeni elibekiweko (kwanjesi yi-11% 
                                ngonyaka), ibhadelwa ekubhadeleni kwamuva 
                                mayelana neenkhathi zokuthoma, zesibili 
                                nezesithathu.
                                Indima 27 – Ihlawulo
                                Ihlawulo ye-10% izakubekwa ekubhadeleni esele 
                                kudlulelwe sikhathi mayelana neenkhathi 
                                zokuthoma nezesibili.
                                Indima 20 – UmThelo oNgezelelweko
                                Umthelo ongezelelweko we-20% ungabekwa 
                                ekuhloleni ekulinganisweni kancani kwengeniso 
                                mayelana nesikhathi sesibili.
                                Umthelo ongezelelweko uzakubekwa emehlukweni 
                                ophakathi komthelo ojayelekileko nejngombana 
                                uvezelwa iminqopho yomthelo kanye nokuncani 
                                kokulandelako:

                                umthelo ojayelekileko emalini esisekelo, namkha
                                umthelo ojayelekileko ku-90% wengeniso yamambala 
                                etheliswako.
                                Indima 20A – UmThelo oNgezelelweko
                                Lomthelo ongezelelweko ungabekwa ekuhloleni 
                                kokubhalelwa kuletha ngesikhathi isilinganiso 
                                sengeniso.
                                Umthelo ongezelelweko ulingana ne-20% nenani 
                                lomthelo ojayelekileko obhadelwako odlula ngalo 
                                umthelo kasolanga kanye nomthelo wabasebenzi 
                                obhadelwa ngonyaka womthelo onjalo.
                                89quat – inzalo
                                Inzalo ngokuya kwesiGaba 89quat ibekwa 
                                ekubhadelweni kancani komthelo namkha ibhadelwa 
                                ekubhedelweni khulu komthelo ukuthoma ‘ngelanga 
                                lokusebenza’. (Qala ngenzasi ukufumana ihlawulo 
                                ye‘langa lokusebenza’.)
                                89quat(2) – inzalo
                                Inzalo ngokuya kwesiGaba 89quat(2) ibhadelwa 
                                ngobhadela umthelo nayikuthi umthelo 
                                ojayelekileko udlula ‘inani lekhredithi’ 
                                (okutjho, ukubhadelwa kancani komthelo) 
                                nayikuthi –
                                ebujameni bomuntu namkha i-trust, ingeniso 
                                etheliswako yonyaka wokuhlola idlula i-R50 000, 
                                namkha
                                ebujameni nekampani, ingeniso etheliswako 
                                yonyaka idlula i-R20 000.
                                Lenzalo ibekwa ezingeni elibekiweko (kwanjesi 
                                eliyi-11% ngonyaka), begodu nelibalisiswa 
                                ukuthoma ngelanga elilandela ‘ilanga 
                                lokusebenza’ ukufika ngelanga ngaphambi kwelanga 
                                lokuthoma lokufuneka esazisweni esifaneleko 
                                sokuhlola.
                                Inzalo ekubhadeleni kancani ebhadelwa ngobhadela 
                                umthelo ayidoselwa umthelo.


                                Isibonelo – 89quat(2) inzalo
                                Nayikuthi ilanga lokufuneka lokuthoma esazisweni 
                                sokuhlola mhlaka 1 Disemba 2006, inzalo 
                                ekubhadeleni kancani terest enyakeni wokuhlola 
                                ka-2006 (Feberbari ukuya ekupheleni konyaka) 
                                izakubalisiswa ukuthoma ngomhlaka 1 Oktoba 2006 
                                ukuya kuNovemba 2006.
                                89quat(4) – inzalo
                                Inzalo ibhadelwa umbhadeli womthelo kasolanga 
                                nayikuthi ‘inani lekhredithi’ idlula umthelo 
                                ojayelekileko obhadelwa kilowo nyaka wokuhlola 
                                begodu

                                enanini elidlula i-R10 000; namkha
                                ebujameni bomuntu namkha i-trust, ingeniso 
                                etheliswako yonyaka wokuhlola idlula i-R50 000, 
                                namkha
                                ebujameni bekampani, ingeniso etheliswako 
                                yonyaka indlula i-R20 000.
                                Lenzalo ibhadelwa obhadela umthelo ngezinga 
                                elibekiweko (kwanjesi eliyi-6,5% p.a.) enanini 
                                ngalo ‘inani lekhredithi’ elidlula umthelo 
                                ojayelekileko begodu nelibalisiswa ukuthoma 
                                ngelanga elilandela ‘ilanga lokusebenza’ ukufika 
                                elangeni lokubuyiselwa imali.
                                Inzalo ebhadelwa obhdela umthelo yi-South 
                                African Revenue Service (SARS) ekubhadeleni 
                                okudluleleko iyatheliswa begodu kufanele ivezwe 
                                eforomini lomthelo wengeniso lonyaka elifunyanwa 
                                ngawo.
                                ‘Ilanga lokusebenza’
                                kulapho unyaka wokuhlola uphela ngomhlaka 28 
                                namkha 29 Feberbari, iinyanga ezilikhomba ngemva 
                                kwalapho,
                                ekupheleni konyaka weemali okuvunyelweko 
                                okuphela ngelanga elinye ngephandle komhlaka 28 
                                namkha 29 Feberbari, iinyanga ezisithandathu 
                                ngemva kwalapho.
                                ‘Inani lekhredithi’ mayelana nobhadela umthelo 
                                kasolanga sisamba
                                sakho koke ukubhadelwa komthelo kasolanga 
                                (esikhathini sokuthoma, sesibili nesesithathu) 
                                okwenziweko;
                                umthelo wabasebenzi obhadelweko; kanye
                                namakhredithi womthelo wangaphandle avunyelweko 
                                wonyaka lowo wokuhlola
                                Nawufuna ilwazi elinabileko, yiya ku-website 
                                ye-South African Revenue Service
                                [Top]
                                Amagadango okufanele alandelwe
                                Uzakufumana isaziso esibuya kwa- nayikuthi 
                                utlhoga ukubhadela inzalo, ihlawulo nomthelo 
                                ongezelelweko mayelana nomthelo kasolanga.
                                Funda imiHlahlandlela ye-IRP 12 IRP 12 
                                Guidelines nayikuthi ufuna ilwazi elinabileko.
                                [Top]
                                Imithetho esetjenziswako
                                Income Tax Act, 1962 (Act 58 of 1962) (UmThetho 
                                womThelo weNgeniso IsiGaba 89bis, 89quat 
                                neendima 20, 20A no 27 zeTjhejuli yesiNe)
                                [Top]
                                Amazinga wokusebenza nesikhathi
                                I-SARS izakwazisa nayikuthi utlhoga ukubhadela 
                                inzalo, ihlawulo nomthelo ongezelelweko mayelana 
                                nomthelo kasolanga.
                                [Top]
                                Iindleko
                                Awubhadeli litho ngalomsebenzi.


                                [Top]
                                Amaforomo azaliswako
                                Akunamaforomo azaliswako.
                                [Top]
                                Imininingwana yokuthintana


                                     Sibawa ukhethe kunye: 
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                                Eastern Cape
                                Free State
                                Gauteng
                                KwaZulu-Natal
                                Limpopo
                                Mpumalanga
                                North West
                                Northern Cape
                                Western Cape




                                Yabuyekezwa kokugcina :04 May 2007





                                    

                                 








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