Sebenzisa ipeni elimnyama noma eliluhlaza okwesibhakabhaka ukugcwalisa ifomu lentela futhi ugcine okubhalile kuphakathi kwezikhala ezihlinzekiwe. Siza usebenzise ukuprinta lapho ugcwalisa leli phepha. UNGADWEBI uvale lezo zikhala ongazidingi. Siza ungasebenzisi uketshezi lokulungisa uma wenze iphutha. Siyakucela futhi ukuthi ungaligoqi ifomu lentela lakho ngoba loko kuzobambezela ukuhlolwa kwalo. Kufanele uzigcwalise zonke izingxenye ezifanele zephepha-ngeniso. Noma yiliphi ifomu lentela elingagcwalisiwe ngokuphelele lizobuyiselwa kuwe bese liphawulwa ngokuthi "alilethwanga" kuze kube yilapho ulibuyisa seligcwaliswe ngokuphelele. Loku kungase kuphumele ezinhlawulweni zokwephuza ukuletha ifomu lentela lakho.
Isiginesha: ifomu lentela liyisaziso esibophayo ngokomthetho osenza ukuveza lonke ingeniso, intela, namadonso (deductions) phakathi nonyaka. Ngaphandle kokuba ulisayine alisho lutho.
Ingeniso elitholiwe uma ungatholanga ngeniso phakathi nonyaka kusadingekile usigcwalise lesi sigaba ngokufaka iqanda 0.
ekugcwaliseni ifomu lentela lakho AWEKHO kuwo okufanele uwanamathelise efomini lakho lapho uliletha e-SARS. Nokho ONKE lawo madokumende aphathelene kuzodingeka uwagcine isikhathi esiyiminyaka emihlanu uma kwenzeka i-SARS iwabiza.
Ukukwenzela izinto lula, kulo nyaka i-SARS iye yethula amafomu entele amabili amasha abantu ngabanye.
Uma uthole ifomu i-IT12C kodwa unomuzwa wokuthi wena uwela esigabeni se-IT12S kusadingekile uligcwalise ulilethe lelo fomu i-IT12C; hhayi ucele ifomu lentela i-IT12S. Ngesikhathi sokucubungula, i-SARS izoshintsha uhlobo lwefomu ngokusekelwe ekwazisweni okuvezwe efomini lakho lamanje bese ilungisa i-system ngokufanelekile ukuze kukhishwe ifomu elifanele ngonyaka olandelayo.
Qinisekisa ukunemba kwemininingwane eprintiwe futhi uma inganembile sebenzisa amabhulokwe angasesandleni sokudla kwemininingwane eprintiwe ukugcwalisa ukwaziswa okunembile.
Isimo sokushada ngomhla ka-28 Febhuwari 2007: Phawula ibhulokwe elifanele eliwu-"Y" (yebo) noma u-"N" (cha) ngophawu u-"X" futhi uma ushadile, bonisa ngo-"X" noma umshado uhlanganyela ifa noma awulihlanganyeli.
Qinisekisa ukunemba kwemininingwane eprintiwe futhi uma inganembile sebenzisa amabhulokwe amhlophe angasesandleni sokudla kwemininingwane eprintiwe ukufaka ukwaziswa okunembile.
Siza ugcwalise imininingwane yekheli lasemsebenzini lomqashi wakho wamanje.
Uma ngabe wasebenza ezindaweni ezingaphezu kweyodwa enkathini u-1 Mashi 2006 kuya ku-28 Febhuwari 2007, gcwalisa imininingwane yekheli yomqashi wakho oyinhloko - lapho usebenze khona amahora amaningi. Uma ungasaqashiwe sishiye singenalutho lesi sikhala.
Ukudluliselwa ngelektroniki kwezimali ezibuyiswayo kwenziwa ngokusebenzisa inamba yekhodi legatsha, hhayi igama lebhange. Ngakho-ke akukho sidingo sokuhlinzeka igama lebhange osebenzelana nalo.
Qaphela: I-SARS ikhipha amasheke ezimweni ezingajwayelekile kuphela, ngakho kufanele uhlinzeke imininingwane yasebhange ukuze uthole imali ebuyiswayo. Akukho mali ebuyiswayo eyofakwa e-akhawuntini lasebhange lomuntu wesithathu.
Bonisa indlela yakho oyikhethayo yokuthintana ngokuphawula ibhulokwe elifanele usebenzisa izinamba 1 kuya ku-5. Inamba u-1 ibonisa ukukhetha okuhamba phambili kanti u-5 ubonisa loko kukhetha okusemsileni.
Uma usebenzisa isazi sezentela (tax practitioner) ukugcwalisa iphepha-ngeniso lakho loku kwaziswa kuyogcwaliswa yileso sazi sentela.
Uma uthole ingeniso elivezwe esitifiketini i-IRP5/IT3(a) udinga ukulisingatha njengoba kuboniswe ngenzansi.
Ikhodi elisekholomini lokuqala libonisa umthombo wengeniso lakho kuthi ikholomu lokugcina libonise inani olitholile. Lawa wukuphela kwamakholomu ozowadinga ekugcwaliseni lesi sigaba sefomu. Uma uthole i-IRP5/IT3(a) eyodwa kuphela uzogcwalisa inani bese kuba yikhodi elifanele lomthombo (wengeniso) esigabeni sefomu njengoba kuboniswe ngenzansi.
udidiyele la ehlukene angaphezu kwesishiyagalombili udinga ukuthintana ne-Call centre e-0860 12 12 18 ukuze usizwe ekugcwaliseni ifomu lentela lakho.
Amanani atholakala esigabeni seholo lilonke sesitifiketi i-IRP5.
Sebenzisa inani eliboniswe eduze kwekhodi 3697 ukugcwalisa le ngxenye - uma uthole ngaphezu kwesisodwa isitifiketi i-IRP5/IT3(a) onke amanani aboniswe eduze kwekhodi 3697 kufanele ahlanganiswe ndawonye bese kufakwa ingqikithi efomini njengekhodi 2697.
Ngezinjongo zentela ingeniso eliqongeleleke ngotshalo-mali (investment income) lifakwa engenisweni njengenzalo yasekhaya (local interest), inzalo yangaphandle (foreign) nemihlomulo (dividends) yangaphandle. Inzalo yasekhaya idalulwa ekhasini lesibili lephepha-ngeniso lakho futhi kwenziwé ilungiselelo ekhasini lesithathu lephepha-ngeniso lakho ukudalula ingeniso elitholakale ngenzalo yangaphandle nemihlomulo yangaphandle kanye futhi nama-credit angaphandle entela, uma kuphathelene.
Didiyela ndawonye amanani aphathelene nenzalo yasekhaya eboniswe ezitifiketini ezitholakele maqondana nawe nowakwakho. Gcwalisa ingqikithi yamanani okungakadonswa kuwo enzalo etholwe yini nobabili wena nowakwakho - ucezu olungatheliswa luzobalwa yi-SARS. Phinda le nqubo maqondana nenzalo yangaphandle nemihlomulo yangaphandle. Khumbula futhi ukudidiyela nama-credit entela maqondana nawe nowakwakho bese ugcwalisa ingqikithi eduze kwekhodi elifanele ekhasini lesithathu lefomu lakho. Kwenziwe ilungiselelo efomini lokudalula ngokwehlukana ama-credit entela emayelana nenzalo yangaphandle nemihlomulo yangaphandle.
Didiyela ndawonye amanani aboniswe njengenzalo yasekhaya ezitifiketini ozitholile. Gcwalisa amanani entela okungakadonswa kuwo - ucezu olungatheliswa luzobalwa yi-SARS. Phinda le nqubo maqondana nenzalo yangaphandle nemihlomulo yangaphandle bese udalula izingqikithi ekhasini lesithathu ifomu lakho ezikhaleni ezifanele.
Qaphela: Lena wukuphela kwengxenye ephepha-ngenisweni lapho kusetshenziswa khona AMARANDI NAMASENTI.
Ukugcwalisa le ngxenye usadinga futhi izitifiketi zakho ze-IRP5/IT3(a). Ifomu lentela livumela izitifiketi ezintathu futhi ngalokho lehlukaniswe izingxenye ezintathu.
Yisho isibalo samalungu nabondliwa (dependants) iminikelo eyenziwa ngenxa yabo. Ukwaziswa okufunekayo kubhekisela eminikelweni oyikhokhele isikhwama sezokwelapha (medical fund) kuze kube u-28 Febhuwari 2007, ngokuphathelene nawe nabanye abantu (abondliwa) ababhalisiwe kuleso sikhwama sezokwelapha.
Loku kwaziswa kuvame ukuboniswa esitatimendeni osithola sivela esikhwameni sakho sezokwelapha.
Ingabe isibalo siye sashintsha phakathi nonyaka wokucubungula?
Phawula ibhulokwe lika-"Y' (yebo) noma u-"N" (cha) ngo-"X".
Uma impendulo kunguyebo, yisho isibalo samalungu nabondliwa ngenyanga.
Uma wena, owakwakho noma ingane ninokukhubazeka (disability) inani lezindleko eziphathelene naloko kukhubazeka okungokomzimba kufanele lifakwe lapha uma lingazange likhokhelwe yisikhwama sezokwelapha.
Yisho iminikelo yesikhwama sakho seMpesheni.
Eyamanje -Sebenzisa inani eliseduze kwekhodi 4001 esitifiketini sakho Esilele emuva -Sebenzisa inani eliseduze kwekhodi 4002 esitifiketini sakho.
Ekugcwaliseni ifomu lentela sebenzisa isitifiketi osithole kuleyo nhlangano owenze kuyo iminikelo. Yileyo minikelo kuphela oyikhokhele i-policy okuzozuza wena ngayo ongayifakela i-claim.
Ngokwe-Income Tax Act (Umthetho Wentela Yengeniso) kuvumeleke amadonso athile kuphela uma uhola iholo. Amanye ala madonso, njengeminikelo yempesheni neyama-annuity omhlalaphansi, sekukhulunyiwe ngawo kulesi siqondiso.
Sebenzisa inani eliboniswe erisidini olitholile. Khumbula ukuthi leli nani lizofanelekela ukuba lidonso uma irisidi lisho ukuthi likhishwe ngokweSigaba 18A soMthetho Wengeniso Lentela.
Uma uye wenza iminikelo yokuvikela ingeniso lakho kumelwe uthole isitifiketi esivela kuleyo nhlangano iminikelo eyenziwe kuyo. Faka leli nani eduze kwekhodi 4018 efomini lakho.
Ungafaka i-claim yezindleko ezingokomthetho ezikhokhelwe mayelana nanoma yiyiphi i-claim ephathelene ngqo ne-package yeholo lakho, njengodaba lwase-CCMA lapho i-claim izofakwa engenisweni ngenxa yesiyalelo senkantolo noma isivumelwano esingaphandle kwenkantolo esimayelana nemibango yasemsebenzini.
Izikweleti ezimbi noma ilngiselelo lezikweleti ezimbi.
Izindleko zokuba nesikhundla somphakathi.
Inamba yokubhaliswa yemoto.
Kuzosetshenziswa ithebula lesikali sezindleko ukubala i-claim yakho uma ungazange ugcwalise ama-line item aphathelene nezindleko ezingokoqobo.
Isigaba sokuqala esokusetshenziselwa ukudalula noma yiyiphi inzalo yangaphandle nemihlomulo yangaphandle okutholile. Siza ubheke ipharagrafu kulesi siqondiso elimayelana Nengeniso Lotshalo-mali. Siza uqaphele ukuthi kufanele kufakwe amanani okungakadonswa kuwo ngenxa yokuthi i-SARS izobala i-50% yokusabalala (kwengeniso) uma ushade umshado wokuhlanganyela ifa futhi isebenzise iziqondiso ezifanayo kuma-credit entela angaphandle aphathelene nemihlomulo yangaphandle nenzalo yangaphandle.
Isigaba sesibili sale ngxenye yefomu sihlinzekela ukudalulwa kwanoma yiliphi ingeniso elinjengalelo lolimo / ukufuya nokuhweba kwangaphandle, njll.
Isigaba sesithathu sale ngxenye yefomu sihlinzekela ukudalulwa kwama-credit entela angaphandle. I-SARS iyosebenzisa kona loko kwehlukaniswa kwe-50% uma ushade umshado wokuhlanganyela ifa maqondana nama-credit entela angaphandle aphathelene nenzalo yangaphandle nemihlomulo yangaphandle.
Bonisa noma ukhetha ukutheliswa ngomhlomulo osekudonsiwe kuwo ngokuphawula ibhokisi elifanele ngo-"X". Uma kungu-"Y" i-credit yentela yangaphandle angeke inakwe.
I-asset ichazwa ngokubanzi ngangokunokwenzeka futhi Isibonelo: Umkhokhi-ntela wathenga indlu (eyindawo yokuhlala ihlanganisa noma yiyiphi i-property engeyanoma yiluphi uhlobo eyinhloko) ngo-2002 ngenani le-R1 sigidi. Le property yathengiswa nanoma yiyiphi inzalo kuyo. nge-R2.8 izigidi.
Uma i-asset isichithiwe inani elitholakala ngayo noma elilindelwa kwangaphandle sekukonke kufanele kudalulwe eduze kwamakhodi umthengisi wayo liphawula okutholakele ngaloko kuchitha. emithombo 4252 no-4253 ngokuhambisana.
Izindleko eziyisisekelo ngaleyo asset ngokujwayelekile kuba yimali Uma ushade ngokuhlanganyela ifa inani lenzuzo engadonselwe ekhokhwe ngempela ekutholeni leyo asset kanye naleyo etholwe nguwe nowakwakho kufanele lidalulwe njengoba i-SARS ekhokhwe ngokuqondile ngokuphathelene nokwenziwa ngcono izosebenzisa ukuhlukanisa kwe-50% ngesikhathi kubalwa i-kwayo kanye nezindleko eziqondile ngokutholwa nokuchithwa assessment (kwenziwa ukucubungula). kwayo kanye nezindleko ezithile zokulinda (holding costs). Izindleko eziyisisekelo azihlanganisi noma yimaphi amanani abuye Uma ushade ngokungalihlanganyeli ifa noma ungashadile yizinzuzo avunyelwe njengedonso ngezinjongo zentela yengeniso. ezitholwe nguwe kuphela okufanele zidalulwe.
Ziyini izindleko eziyisisekelo ze-asset ekhona ngomhla ka Lapho kucutshungulwa i-SARS izobala ucezu olutheliswayo 1 Okthoba 2001 lwenzuzo noma lokulahlekelwa kwekhapitali lolo oluzosetshenziswa Kungasetshenziswa noma yiyiphi enye yezindlela ezilandelayo ekubaleni loko okufanele ukukhokhwa njengentela. Ngakho-ke ekubekeni eceleni leyo ngxenye yenzuzo emaqondana nenkathi kufanele udalule inani / amanani angadonselwe esewonke. yangaphambi kuka-1 Okthoba 2001?
Indlela yokucozula isikhathi Lena yingxenye yefomu okufanele uyisebenzisele ukudalula noma yiliphi elinye ingeniso lasekhaya olitholile lelo elingahlinzekelwe ngqo Izimfuneko zezitifiketi zokuqinisekisa inani yileli fomu njengama-royalty. Uma kukhethwe indlela yokuqinisekisa inani lemakethe lezindleko eziyisisekelo noma kutholwe izitifiketi zokuqinisekisa inani Siza uqaphele ukuthi uma uthole ingeniso elisakazwe (distributed) kuhlanganise izitifiketi ezimaqondana nezabelo ezingaphatheki livela ku-trust, lelo ngeniso lihlala lingaguquliwe imvelaphi yalo futhi ezeqa i-R1 sigidi, izabelo ezingabhalisiwe ezeqa i-R10 zigidi kanjalo kumelwe lidalulwe kuleyo ngxenye ephathelene fomu namanye ama-asset eqa i-R10 zigidi kumelwe kugcinwe inkathi ngokuqondene nomthombo walelo ngeniso ngaphambi eyiminyaka emihlanu emva kosuku lokulethwa kwefomu okudalulwe kokusakazwa ukusuka kuleyo trust. kulo ukuchithwa kwaleyo asset.
Udinga futhi ukubonisa ukuthi likhona yini noma yiliphi ingeniso Ukubala inzuzo / ukulahlekelwa sekukonke olitholile elivela emisebenzini yokulima-fuya (farming) ngokuphawula Sebenzisa ithebula elingenzansi ukufaka ohlwini imali engenile yama-ibhulokwe lika-"Yes" noma "No" ngokufanele. Uma likhona ingeniso asset achithiwe bese kulandela izindleko eziyisisekelo. Umehluko uzoba lokulima-fuya olitholile futhi ube ungatholanga lfomu lentela yinzuzo noma ukulahlekelwa okuzogcwaliswa ekholomini lesine. elimakhasi mahlanu lelo elihlinzekela isikeduli sokulima-fuya, udinga ukuthola elinye ifomu kuyi-website ye-SARS www.sars.gov.za noma Nokho, uma i-asset echithiwe bekuyindawo yakho yokuhlala ehhovisi le-SARS langakini. eyinhloko ikholomu lokubeka eceleni lingasetshenziswa ukuhlelemba (offset) i-R1.5 sigidi yenzuzo noma ukulahlekelwa AMANYE AMADONSO AFANELEKAYO ngaphambi kokuthola inzuzo noma ukulahlekelwa. Siza unake Yilapha lapho udinga khona ukugcwalisa inani le-claim yakho ukuthi loku kubekwa eceleni kwe-R1.5 sigidi kwendawo yokuhlala ngokuqondene nezindleko ozikhokhe mayelana nelawensi lokuziphilisa eyinhloko kusebenza enzuzweni noma ekulahlekelweni. langaphandle eliboniswe njengekhodi 3715 kuyi-IRP5 yakho.
Izivumelwano zobufundi ezigcwalisiwe okunokwenzeka kuzokwenziwa onyakeni wokucubungula ka-2005, ngaphandle kokuba "isivivinyo samaqiniso endaba nezimo Ukuthuthukiswa Kwamadolobha - Isig.13 quat. ezizungezile" kubonisa ukuthi lowo msebenzi ngokukhethekile Bonisa ingqikithi yezindleko ezikhokhiwe maqondana nezakhiwo uhilela ibhizinisi okubukeka sengathi lizokwazi ukudala ingeniso eziye zaqalisa ukusetshenziswa phakathi nenkathi 1 Mashi 2006 elitheliswayo esikhathini esingeside kakhulu. kuya ku-28 Febhuwari 2007.
Isiqondiso (rule) seminyaka emithathu kwemihlanu sisebenza UKUDALULA OKWENGEZIWE kunoma yiluphi uhwebo olungafakiwe ohlwini lwezinhlobo zohwebo Uma uye: ezigaguliwe oluthintwe ngenhla.
Wathola ngaphezu kwezintathu izitifiketi ze-IRP5/IT3(a); na-/noma ubhekwe ekutholeni isiqondiso seminyaka emithathu kwemihlanu.
IBHIZINISI, UHWEBO NOBUCHWEPHESHE (kuhlanganisa Incazo imali yokuqashisa) Kufanele kugcwaliswe incazo maqondana nalolo nalolo hlobo Uma uye wathola ingeniso elivela kongaphezu kowodwa umsebenzi lohwebo ngaphandle kokuba lezi zinhlobo zohwebo uzibona / i-asset futhi ulibheka njengohwebo olulodwa, kufanele kugcwaliswe njengohwebo olulodwa. Uma zibhekwa njengohwebo olulodwa ikholomu elilodwa kuphela ngokwaziswa okufanele. kufanele kuboniswe incazo ngalolo hwebo olulodwa.
Bala izinguqunguqulo (adjustments) okumelwe zenziwe ngenjongo yentela bese ugcwalisa ama-line item aphathelene ngohwebo ngalunye. Lapho i-item ethile ingahlinzekelwe ngokuqondile, amanani aqondene nalawo ma-item kufanele adidiyelwe ndawonye bese egcwaliswa eduze kwalapho kuthi khona "Other" (okunye).
Bala inani lenzuzo noma ukulahlekelwa okufanele kufakwe engenisweni elitheliswayo. Uma kukhona ubulingani, inzuzo noma ukulahlekelwa kwalobo bulingani kufanele kuboniswe; kanjalo nephesenti lesabelo (share percentage). I-SARS izobala le nzuzo / ukulahlekelwa okuzofakwa engenisweni lakho elitheliswayo. Faka ikhodi lomthombo elifanele eliqondene nalolo hwebo. Kubalulekile ukuthi kufakwe ikhodi lomthombo elinembile ukuqinisekisa ukuthi intela okufanele ikhokhwe ibalwe ngokuyiko. Ikhodi lomthombo lingatholwa encwajaneni yamakhodi emithombo etholakala kuyi website ye-SARS www.sars.gov.
Inzuzo : Ukuqashisa amaloli / izimoto / njll.
Udinga ukubonisa noma unombono wokuthi ukulahlekelwa okwenzekile akumelwe kucatshangelwe ekubaleni intela okubhekwe ukuthi ikhokhwe (ukulahlekelwa kubekelwe eceleni). Siza ufunde umbuzo ngokucophelela bese uqhwisha ibhulokwe likayebo noma cha ekuboniseni ukuthi ufuna loko kulahlekelwa kubekelwe eceleni yini noma cha. Uma ubonisa u-"Y" ukulahlekelwa loko angeke kucatshangelwe ekubaleni ingeniso lakho elitheliswayo. Uma ubonisa ukuthi loko kulahlekelwa awufuni kubekelwe eceleni kuzofuneka ucacise leso sinqumo ngokulungisa bese ugcina amadokumende okubhekiselwe kuwo eSiqondisweni esiningilizayo, ukusekela leyo claim. La madokumende kufanele asekelwe ezicini ezigagulwe ngokuqondile.
Ingabe ungumlingani ebulinganini bebhizinisi, uhwebo noma ubuchwepheshe Uma kunjalo, siza ubonise iphesenti lenzuzo noma ukulahlekelwa, kube secashazini elilodwa leshumi, ngokuphathelene nalelo nalelo bhizinisi, uhwebo, noma ubuchwepheshe?
Incazo/igama lomsebenzi wokulima-fuya kufanele kugcwaliswe maqondana nomsebenzi wakho womuntu siqu wokulima-fuya.
