INDLELA ISABIWOMALI ESISEBENZELA NGAYO 
Ingabe siyini Isabiwomali? 
Isabiwomali uhlelo olukhombisa ukuthi yimalini engena njengeholo nokuthi izosetshenziswa kanjani phakathi kwesikhathi esibaliwe. Singabantu senza izinhlelo eziningi eziphathelene nemiholo yethu nokusetshenziswa kwayo. Ukwenza isabiwomali kubalulekile ngoba noma singathanda ukuthenga izinto eziningi, esikhathini esiningi asibinayo imali eyenele yokwenzanjalo. Ngalokho-ke lokhu kusho ukuthi sinezidingo ezedlulele kanti sinezinsiza ezibaliwe zokuthola lokho esikufunayo. Ukwenza isabiwomali indlela yokuhlakanipha  neyokukhetha indlela esisebenzisa ngayo imali yethu. Uma sisebenzisa imali kwenye into, singafanela ukuthi siphile ngaphandle kwenye yezinto. 
Ingabe umbuso usihlela kanjani Isabiwomali sawo? 
Ngendlela efanayo, uMbuso kufanele ukhethe. Izinhlaka Zombuso kufanele zilinganise izinsiza ezikhona kanye nezidingo zabantu. Isabiwomali sikhishwa ngokulandela izidingo ezinqunyelwe lowo nyaka. Isabiwomali sikazwelonke sikhankanya imali Yombuso elindelekile kanye nokusetshenziswa kwayo kulowo nyaka wezimali, ukusuka ngomhla lu-1 ku-Ephreli ukuya ngomhla zingama-31 kuMashi wonyaka olandelayo. Isabiwomali sikazwelonke asifani nanoma yisiphi esinye, ngoba sikhombisa ukuthi imali izosetshenziswa kanjani, kanti futhi sinikezana ngemininingwane yokuthi lezi zimali zizotholakala kanjani ukuze zikwazi ukuvala izindleko zezwe. 
Ingabe Umbuso usakha kanjani isikhwama sawo sezimali? 
Umthombo omkhulu wezimali Zombuso uvela emalini yentela. Intela yimali ephoqelelwe izakhamizi, amabhizinisi kanye nanoma yisiphi isikhungo esifanele ukukhokha intela, eziyikhokhela Umqoqi Wentela. Isikhungo Sokuqoqwa Kwentela i-SARS sinomthwalo wokuqoqa intela. Kunezinhlobo ezahlukene zentela. Umbuso uthola ingxenye enkulu yentela emiholweni yomuntu ngamunye. Wonke umuntu ohola ngaphezu kwenani elithile kufanele ukuthi akhokhele intela umbuso. Lolu hlobo lwentela lwaziwa njengentela yeholo. Ezinye izinhlobo zentela zibala i-Value-Added Tax i-VAT kanye nentela yezinto ezisetshenziswa emakhaya i-excise duties. Abantu abaningi bake bezwa nge-VAT, nokuthi ezinye izimpahla eziyisisekelo aziyifaki i-VAT. Kanti ngakolunye uhlangothi, kwesinye isikhathi kuyaye kwengezwe intela ezimpahleni zobumnandi nje. Lolu hlobo lwentela yezinto ezisetshenziswa emakhaya lwaziwa ngokuthi yi-“sin tax”. UMthethosisekelo ubalula ukuthi uMengameli kufanele ayilawule kanjani imali. Nanoma iyiphi imali izwe eliyitholayo ifakwa e-akhawuntini esetshenziswa uhulumeni eyaziwa ngelithi i-Exchequer account. Kusetshenziswa uMthetho WePhalamende uma kukhishwa imali kule akhawunti. Noma yisiphi isabiwomali kufanele sibe nohlangothi lwezindleko nelemali engenayo. 
Sisebenza kanjani isabiwomali? 
Isabiwomali Sombuso sihlukaniswe Yimali Engenayo kanye Nezindleko, Imali engenele i-Deficit iba ngaphambi Kwemalimboleko Nesikweletu Somphakathi i-Public Debt. Imali engenayo nezindleko futhi zaziwa ngelithi i-State Revenue Account. Isabiwomali Sombuso siqala ngezindleko lapho ezinye ziqala ngemali engenayo. Umahluko phakathi kwemali engenayo nezindleko yaziwa ngelithi i-deficit noma yimali eyinsada. I-deficit yenzeka uma Umbuso uhlela ukusebenzisa imali eningi kunaleyo ongakwazi ukuyithola ivela enteleni ejwayelekile. I-Public debt yenzeka uma uhulumeni eboleka imali khona lapha ezweni noma emazweni angaphandle ukuze avale izindleko zakhe.  Uma imali engenayo yedlula izindleko, isibonelo uma imali yentela etholakele iningi kunalokho obekukade kulindelekile, kuba nensada. 
Indlela Isabiwomali esihanjiswa ngayo 
Kuthatha izinyanga eziyi-14 ukuhlela isabiwomali. Lokhu kusho ukuthi ngesikhathi kwethulwa Isabiwomali sonyaka ophezulu ePhalamende, Isabiwomali sonyaka olandelayo kusuke sekunezinyanga ezimbili kuqaliwe ngokusihlela. Kukhona iMinyango ehlukene esebenzana ngokuklama isabiwomali. Le Minyango ithumela imiklamo yayo ehambisana nezizathu zakhona eMahhovisi Amakhulu aleyo Minyango. IHhovisi Elikhulu lenza umbiko ofingqiwe ngalokho bese likwethulela uMnyango Wezezimali. UMnyango Wezezimali uzokwenza umbiko ofingqiwe okhombisa izindleko zeMinyango ehlukene. Ihhovisi Lomqondisi Wezokuqoqwa Kwentela Yangaphakathi kanye Nehhovisi Lokulawulwa Kokungena Kwezimpahla Kuleli lizwe nabo baklama izabiwomali zabo abayaye bazithumelele eMnyangweni Wezezimali. UNgqongqoshe Wezezimali kanye noMbusi Webhangengodla bayahlangana ukuze babonisane ngemiklamo yesabiwomali. Lezi zingxoxo zizolawulwa isimo sezepolitiki, esomnotho kanye nesezezimali. UMqondisi Jikelele Wezezimali uhlela isabiwomali. 
Ngokujwayelekile, minyaka yonke ngoFebhruwari, uNgqongqoshe Wezezimali wethula Inkulumo Yesabiwomali ePhalamende. Ngemuva kwalokho isabiwomali sibe sekuboniswana ngaso ePhalamende. ONgqongqoshe beSigungu Esiphezulu kudingeka banikezane ngezizathu zezindleko zeMinyago yabo ehlukene. Inkulumo Yesabiwomali ngokujwayelekile ilandela indlela eyodwa. Iqala ngokubuyekeza imiphumela yezezimali yonyaka odlule, bese ibuyekeza isimo sezwe kwezomnotho, kanye nokubukisisa unyaka wamabhuku ozayo. Siyasho ukuthi imali ekhankanyiwe engenile kanye nezindleko izolinganiswa kanjani. Kungumgomo okuMthethosisekelo wethu wentandoyeningi ukuthi uhulumeni angasebenzisa kuphela imali uma igunyazwe yiPhalamende. Isabiwomali sithathwa njengayo yonke imithetho okufanele igunyazwe yiPhalamende kuqala ngaphambi kokuthi ube yisibopho. Ngemuva kweNkulumo kaNgqongqoshe, aMalungu ePhalamende abonisana ngesabiwomali bese esivotela. Ngemuva kokuthi isabiwomali ngasinye kube nenkulumompikiswano ngaso, zombili iziNdlu zePhalamende kufanele zisivotele. Uma isabiwomali sesigunyaziwe, lowo Mnyango unganikezwa imvume yokuqhubeka nohlelo lwawo lwezezimali. 
Isabiwomali kanye Nokuqapha 
Ukuqoqwa kwentela kanye nezindleko kufanele kulawulwe ukuqinisekisa ukuthi imali isetshenziswa ngokulandela inhloso yePhalamende. UMphenyi-mabhuku Omkhulu ubikela iPhalamende ngokuthi imiyalelo yokusebenzisa imali iye yalandelwa yini. Isabiwomali yinto ebalulekile yenqubomgomo futhi nethuluzi elibalulekile lokuqapha, ukulandela umgomo wokuphendula kukahulumeni ngokuthi izimali zisetshenziswa kanjani.
