

Isibawo sokuzitlolisa njengobhadela umthelo kasolanga

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

Ihlathululo

Obhadela umthelo kasolanga angahlathululwa ngendlela elandelako:

ngomunye nomunye umuntu  owenza ingeniso, ngaphandle komrholo
ngomunye nomunye umnqophisi wekampani, nayikuthi umnqophisi wekampani leyo sisakhamuzi seSewula Afrika – ngaphandle kwalokha uKomitjhana we-South African Revenue Service  alaya ngenye indlela
ngelinye nelinye ilunga le-close corporation nayikuthi ilunga elinjalo limhlali weSewula Afrika – ngaphandle kobana uKomitjhana alaya ngenye indlela
ngenye nenye ikampani
ngomunye nomunye umuntu owaziswa nguKomitjhana bona umbhadeli-mthelo kasolanga.

Lapho ikampani ingakadosi umthelo womsebenzi emrholweni womnqophisi, umnqophisi akakavunyelwa ukuthatha ukubhadelwa komthelo okunjalo nakaqunta ngesikolodo somthelo kasolanga.

Umuntu onesikolodo somthelo kasolanga kufanele kungakapheli amalanga ama-30 wokukoloda, enze isibawo ngomtlolo sokuzitlolisa e-ofisini legatja le-SARS eliseduze. Ukubhalelwa kukwenza njalo kuzakuba nomphumela wenzuzo nehlawulo ekubhadeleni kwangemva kwesikhathi nokulethwa sekudlule isikhathi kwamaforomo.

Abantu abalandelako akufuneki bona babhadele umthelo kasolanga:

omunye nomunye umuntu ingeniso yakhe efunyanwa kuphela ngomrholo
omunye nomunye umuntu ingeniso yakhe engadluli ubunengi bomthelo. Omunye nomunye umuntu ingeniso yakhe engadluli ubunengi bomthelo oyi-R43 000 ebantwini abangaphasi kweminyaka ema-65, kuthi i-R69 000 ebantwini abangaphezu kweminyaka ema-65
omunye nomunye umuntu ngaphandle kwengeniso efunyanwa emrholweni, ofumana ingeniso yamasiso engadluli i-R18 000 ebantwini abangapahsi kweminyaka ema-65 namkha i-R26 000 ebantwini abaneminyaka engaphezu kwama-65. Inzuzo yangaphandle nemali efunyanwa ngamasiso ayifakwa kuphela ukufika ku-R3 000 ekubekweni ngaphandle kwesibalo
omunye nomunye umuntu oneminyaka ema-65 namkha ngaphezulu ubekelwa ngeqadi ekubhadeleni umthelo kasolanga nayikuthi:

ingeniso etheliswako yakhe yonyaka weemali ayidluli i-R80 000 begodu ibunjwa mrholo, ipentjhini, imali ebhadelwa ngokusisa namkha ingeniso yerente begodu
akasi mnqophisi wekampani yangeqadi namkha lilunga le-close corporation begodu
akasenzi ibhizinisi.


ImiHlahlandlela ye-IRP 12 Guidelines inelwazi elinengi ngesihlokwesi.

Phezulu

Amagadango okufanele alandelwe

Letha isibawo sokutloliswa njengobhadela umthelo kasolanga e-ofisini legatja le-SARS eliseduze ngencwadi. Incwadi kufanele ibeke ilanga othoma ngalo ukubhadela ukwenzela iminqopho yomThelo kaSolanga.

Phezulu

Imithetho esetjenziswako

Income Tax Act, 1962  - Fourth Schedule 

Phezulu

Amazinga wokusebenza nesikhathi

Akunasikhathi esibekelwe ukusetjenzwa kwesibawo.

Phezulu

Iindleko

Awubhadeli litho ngalomsebenzi.

Phezulu

Amaforomo azaliswako

Isibawo kufanele silethwe ngencwadi.

Phezulu

Imininingwana yokuthintana


