
Isicelo sokuthola umyalelo osemthethweni maqondana nentela: kumholo wodayirektha 
Izincazelo
Izinyathelo okumele zilandelwe
Umthetho osetshenziswayo
Amazinga afanele okwenziwa komsebenzi
Izindleko
Amafomu okumele agcwaliswe
Indawo nendlela yokuxhumana

Izincazelo

Umthetho wentela yeNgeniso i-Income Tax Act, 1962, unikeza izimo lapho okungenziwa khona isicelo somyalelo osemthethweni maqondana nentela .

Esinye isimo, kungaba lapho umholo olindelwe wanonyaka womqondisi  ungaphansi kwalowo owatholakala ngonyaka odlule, kanti lokhu kuzobangela ukuthi kube nokukhokhwa okweqile kwentela ye-PAYE, ngendlela engabangela ubunzima.

Lapho inkampani  engakahloli inkokhelo yanyakenye , kumele acele ihhovisi legatsha eliseduze labe-SARS ukuhlola inani lomholo okuthathwa ngokuthi umqondisi  walithola.

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Izinyathelo okumele zilandelwe

Qinisekisa ukuthi isimo sakho sezentela sikwisimo esifanele ngaphambi kokwenza isicelo somyalelo wentela osemthethweni  - Abe-SARS ngeke bavuma ukukhipha umyalelo wentela osemthethweni uma ukweleta intela noma kukhona ongakakufakeli kwabophiko lwezentela.

Kumele unikeze lolu lwazi olungezansi kwifomu lesicelo lapho wenza isicelo:

Inani lokugcina owalithola lomholo , kodwa elingafakeli isamba senani kanye nenzuzo  okwenziwa ngabaqondisi noma abasebenzi maqondana namalungelo okuthola amasheya angathengiswa ezimakethe.
Unyaka wokuhlolwa kwentela okwamukelwa ngawo lowo mholo.
Inani lezinyanga eziphelile, lapho okwatholwa khona lowo mholo.
Isilinganiso noma inani langampela lomholo walo nyaka. 
Isicelo kumele sifakele izizathu zokucela umyalelo wentela. Lokhu kumele kusekelwe ngamadokhumende, isibonelo, izitatimende zezimali, kanye namaminithi emihlangano ebanjwa ngabaqondisi , akhombisa ukuthi inani lomholo okumele likhokhelwe abaqondisi, lizoba ngaphansi kwenani abakhokhelwa lona ngonyaka odlule.

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Umthetho osetshenziswayo

Income Tax Act, 1962  Umthetho we-Income Tax Act, 1962 

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Amazinga afanele okwenziwa komsebenzi

Asikho isikhathi esibekiwe.

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Izindleko

Le nkonzo ngeyamahhala ayikhokhelwa.

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Amafomu okumele agcwaliswe



Application for tax directive: Directors' remuneration, IRP3 

Phezulu

Indawo nendlela yokuxhumana


