

Isicelo sokubhalisela i- VAT

Izincazelo
Izinyathelo okumele zilandelwe
Umthetho osetshenziswayo
Amazinga afanele okwenziwa komsebenzi
Izindleko
Amafomu okumele agcwaliswe
Indawo nendlela yokuxhumana

Izincazelo

Uphoqelekile ukubhalisela  i-VAT uma ingeniso olutholayo lokuthengisa impahla noma imali yokuthengisa amasevisi  onikeza ngazo ingaphezulu kwenani lika-R300 000 ngonyaka noma kulindeleke ukuthi izokweqa leli nani.

Umuntu angazibhalisela ngokuzithandela uma ingeniso  lenyanga yeshumi nambili  ingaphezulu kwenani lika-R20 000 noma kugnenzeka yeqe inani lilka-R20 000.

Phezulu

Izinyathelo okumele zilandelwe

Izicelo zobhaliso  ephoqelekile noma yokuzithandela kumele zenziwe kwifomu le-VAT 101 , engatholakala kwi-website kwisigaba samafomu  ngezanzi, noma etholakala kumnyango wendawo wabophiko lwezimali eZingenayo . Ifomu kumele lifakelwe ehhovisi labe-SARS lendawo kungakadluli izinsuku ezingu-21 ukusukela ngosuku ophoqeleke ngalo.

Amadokhumende okumele afakelwe nesicelo ngalandelayo:

Amadokhumende aqinisekisa ubuwena:

Ikhophi eqinisekisiwe kamazisi  yomthengisi kanye nekhophi ye-ID yowakwakhe uma beshade ngaphansi kwenqubo ye-community of property.
Uma kungokuthathwa njengomuntu ngokomthetho  njengezinkampani, ama-close corporation, ama-trust, i-ID yomele umthengisi.
Uma kulibhizinisi langaphandle, imininingwane yomuntu oqokwe ukumela lelobhizinisi eNingizimu Afrika.
Ikhophi yobhaliso  efanele ebuya ku-Registrar of Companies/ i-Close Corporation .
Ikhophi eliqinisekisiwe ledokhumente yokusungula ibhizinisi uma kusebenza lapha  noma i-letterhead uma kuyisiphathimandla sendawo noma isiphathimandla sikahulumeni. Uma kuyisivumelwano somlomo se-partnership, kumele ugcwalise ifomu VAT 128. Ama-articles of Association enkampani awasadingekile.

Amanye amadokhumende ngokunabile :

Isitatimende sebhangi sakamuva, isheke elikhanseliwe noma incwadi evela ebhangi eqinisekisa imininingwane yakho yebhangi laseNingizimu Afrika. Uma i-akhawunti yebhangi ingekho egameni lomthengisi, kumele kugcwaliswe ifomu le-VAT 119i.
Incwadi yokuqashwa komgcini wezincwadi zezimali  wangaphandle, u-accountant noma u-auditor, uma kugcwaliswe u-Part 7 we-VAT 101.
Ikhophi ye-akhawunti kamasipala noma i-lease njengobufakazi bekheli.
I-business plan, ucwaning lokubona ukuthi kuyosebenzeka yini , amakontraki asayiniwe, isivumelwano se-franchise, noma ukulinganisela ngekusasa, noma obunye ubufakazi obukhombisa ukuthi i-value okumele ikhokhiswe intela yamasaplayi izodlula kwinani elingu-R300 000. Lokhu akudingekile lapho usuweqe inani lika-R300 000. Kwisimo lapho ubhaliso lwenziwa ngokuzithandela  kumele kunikezwe ubufakazi bengeniso langempela eleqe uR20 000.
Ilayisense yokuqhuba ibhizinisi uma ikhona kuleyo bhizinis, isibonelo, ilayisense yotshwala noma yokudweba.


Phezulu

Umthetho osetshenziswayo

Value-Added Tax Act, 1991  

Phezulu

Amazinga afanele okwenziwa komsebenzi

Lapho isicelo sobhaliso  sesenziwe, uReceiver of Revenue uzokwazisa ngenombolo yerestreshini yakho. Uzothola nesitifikedi serejistreshini ye-VAT .

Uzokwaziswa nalapho isicelo sakho singavunyelwanga.

Linda okungenani izinsuku ezingu-10 ukuthi ihhovisi legatsha lendawo libhekane nesicelo sakho. Isitifikedi sizoposelwa ekheleni olinikeze kwisicelo sobhaliso  kanti futhi sizotholakala emavikini amabili isicelo sakho sivunyiwe. Abasebenzi bakwa-SARS abavunyelwe ukukwazisa ngomlomo inombolo yakho ye-VAT.

Phezulu

Izindleko

Le nkonzo ngeyamahhala ayikhokhelwa.

Phezulu

Amafomu okumele agcwaliswe



Application for registration of VAT, 101 

Phezulu

Indawo nendlela yokuxhumana


