Isibawo sokuzitlolisela i-VAT



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                                Isibawo sokuzitlolisela iVAT
                                Isibawo sokusulwa kokuzitlolisela iVAT
                                Ukuhlola ukuzitlolisela iVAT komuntu namkha 
                                ikampa
                                Isibawo sokuzitlolisela ukubuyiselwa iimali 
                                zedize


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                                Isibawo sokuzitlolisela i-VAT    

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


                                Ihlathululo
                                Ufanele kukuzitlolisela i-VAT nayikuthi ingeniso 
                                oyirhole ngokuthengisa ipahla namkha ngokunikela 
                                ngemisebenzi idlula i-R300 000 ngonyaka namkha 
                                ilindelwe bona idlule lemali.
                                Umuntu angazitlolisa ngokuzithandela nayikuthi 
                                inzuzo yakhe esikhathini seenyanga ezilitjhumi 
                                nambili idlula i-R20 000 namkha ingadlula i-R20 
                                000.
                                Nawufuna ilwazi elinabileko, yiya ku-website 
                                ye-South African Revenue Service
                                [Top]
                                Amagadango okufanele alandelwe
                                Yenza isibawo sokuzitlolisa ngokukatelelwa kanye 
                                nangokuzithandela eforomini i-VAT 101 (Isibawo 
                                sokuzitlolisa), elitholakala kuwebhsayithi 
                                esigabeni ngenzasi namkha e-ofisini lendawo 
                                le-South African Revenue Service (SARS). Iforomo 
                                kufanele lilethwe e-ofisini lendawo le-SARS 
                                kungakapheli amalanga ama-21 ukuthoma ngelanga 
                                lesikolodo.
                                Imitlolo okufanele ilethwe nesibawo ngile:
                                Imitlolo eqinisekisa ukwaziwa

                                Ikhophi eqinisekisiweko yokwaziwa konikela 
                                ngemisebenzi (i-ID) kanye ne-ID yaloyo athethene 
                                naye nayikuthi batjhade ngokuhlanganyela ipahla.
                                Ebujameni babantu abafana namakampani, ama-close 
                                corporation, ama-trust, i-ID yomjameli wonikela 
                                ngomsebenzi
                                Ebujameni bebhizinisi langaphandle, 
                                imininingwana yomuntu okhonjwe njengomjameli 
                                eSewula Afrika
                                Ikhophi yesitifikhethi sokutloliswa esifaneleko 
                                esibuya eMtlolisini wamaKamapani/ Close 
                                Corporations (isibonelo, i-CK 1 , CK 2, CM 1, CM 
                                29)
                                Ikhophi yesitifikhethi esiqinisekisiweko 
                                somtlolo wokusungulwa kwebhizinisi nayikuthi 
                                uyafuneka (isibonelo, i-trust deed, isivumelwano 
                                se-partnership), namkha incwadi enetshwayo 
                                lekampani ebujameni bomgunyazisi wendawo namkha 
                                womphakathi. Ebujameni besivumelwano somlomo, 
                                kufanele uzalise iforomo VAT 128. Ama-Articles 
                                of Association wekampani awasafuneki.
                                Eminye imitlolo ejayelekileko (zoke iimbawo)

                                Istatimende sebhanka sanjesi, itjhege esuliweko 
                                namkha incwadi ebuya ebhanka eqinisekisa 
                                imininingwana yakho yebhanka. Nayikuthi 
                                i-akhawunti yebhanka ayisi segameni lomuntu 
                                namkha lekampani enikela ngemisebenzi, zalisa 
                                iforomo VAT 119i.
                                Incwadi yokuqatjhwa njengomgcinimali 
                                wangaphandle (i-external bookkeeper, 
                                i-accountant namkha umhlolincwadi i-auditor 
                                nayikuthi iHlangothi 7 le-VAT 101 lizalisiwe.
                                Ikhophi etjha ye-akhawunti kamasipala namkha 
                                ukurentisa njengobufakazi be-adresi
                                Iqhinga lebhizinisi, iphenyo lekghonakalo, 
                                iimvumelwano ezitlikitliweko, isivumelwano 
                                se-franchise namkha ibonelophambili namkha 
                                obunye ubufakazi obutjengisa inani lepahla 
                                etheliswako okungenzeka ibe ngaphezulu kwe-R300 
                                000. Lokhu akufuneki nayikuthi sele udlule 
                                i-R300 000. Ebujameni bokuzitlolisa 
                                ngozikuthandela ubufakazi benzuzo yamambala 
                                edlule i-R20 000 kufanele bulethwe.
                                Ilayisense yokwenza ibhizinisi yebhizinisi lelo, 
                                isibonelo, ilayisense yotjwala namkha yokuthiya.
                                [Top]
                                Imithetho esetjenziswako
                                Value-Added Tax Act, 1991 (Act 89 of 1991) 
                                (UmThetho we Value-Added Tax)
                                [Top]
                                Amazinga wokusebenza nesikhathi
                                Nasele isibawo sokuzitlolisa senziwe, uMamukeli 
                                weNgeniso (Receiver of Revenue) uzakutjela 
                                inomboro yokutloliswa kwakho. Godu uzakufumana 
                                isitifikhethi sokuzitlolisela i-VAT (VAT 103).
                                Uzakutjelwa nayikuthi ukuzitlolisa kwakho 
                                kwaliwe.
                                Vumela ubuncani bakhona amalanga alitjhumi 
                                wokusebenza wokobana i-ofisi lendawo legatja 
                                lisebenze imitlolo yakho. Uzakuposelwa 
                                isitifikhethi e-adresini yeposo oyinikele 
                                esibaweni begodu kufanele usifumane kungakapheli 
                                iimveke ezimbili zokusetjenzwa kwesibawo.
                                Abasebenzi be-SARS abakavunyelwa ukukutjela 
                                ngomlomo inomboro yakho ye-VAT.
                                [Top]
                                Iindleko
                                Awubhadeli litho ngalomsebenzi.
                                [Top]
                                Amaforomo azaliswako
                                Application for registration. (Isibawo 
                                sokuzitlolisa)
                                [Top]
                                Imininingwana yokuthintana


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                                Yabuyekezwa kokugcina :22 December 2006





                                    

                                 








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