

Isicelo sokukhishwa ngaphansi kwesibopho  sentela yengeniso

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

Izincazelo

Ukuphathwa ngendlela ehlukile yokubonelelwa kwezentela kunikezwa izinhlangano ezingasebenzeli inzuzo ezisungulelwe ukuzuzisa umphakathi. Kodwa, lokhu kuphathwa ngendlela ehlukile yokubonelelwa kuyotholakala kuphela kwizinhlangano ezihambisana nokubekwe kumthetho wezinhlangano ezingasebenzeli inzuzo umthetho we-Non-profit Organisations Act, 1997, kanye neminye imithetho ehambelana nalona.

Izinhlangano ezifisa ukwenza isicelo sokukhishwa ngaphansi kwesibopho  kumele ziwele ngaphansi kwemikhakha elandelayo:

Inkampani engaphansi kwe-Section 21 we-Companies Act, 1973. Inkampani ye-Section 21 inezivumelwano ezibizwa ama-memorandum and articles of association okuyidokhumende yokusungula, nakhona ibhalise no-Registrar of Companies 
I-trust enedokhumende yokusungula kanye ne-trust deed, ebhalise no-Master of the High Court.
Okubizwa nge-association of persons. , elawulwa wumthethosisekelo.

Lapho idokhumende yokusungula  ingahambisani nalokho okubekwe kusigaba 30 somthetho we-Non-profit Organisations Act, 1997, isecelo kumele sihambisane nencwadi yokuzimisela ebhaliwe esayinwe ngumenzi  besicelo. Ukukhishwa ngaphansi kwesibopho  kwesikhathi esedlule, kuzoqhubeka ukusebenza kuze kufike lapho umenzi wesicelo esenikeze inothisi kwabophiko lwezimali eZingenayo abe-South African Revenue Service  ngesinqumo ngokulandela umthetho omusha.

Phezulu

Izinyathelo okumele zilandelwe

Izinhlangano okwamanje ezingakhishiwe ngaphansi kwesibopho sentela yengeniso, zingafakela ifomu lesicelo eligcwalisiwe, kanye namadokhumende afanele asekelayo, kanye nencwadi yokuzimisela ebhaliwe lapho khona abantu abasebenza ngokwezimali abazimisele ukusebenza ngokulandela okubekwe kwisigaba 30 somthetho we-Non-profit Organisations Act, 1997.
Amadokhumende alandelayo kumele ahambisane nesicelo:

kwiNkampani: Fakela ikhophi ye-Memorandum and Articles of Association 
kwi-Trust: Fakela ikhophi ye-trust deed kanye nezinye izichibiyelo ze-deeds
kwi-association of persons: Fakela ikhophi yakamuva yomthethosisekelo.

Izinhlangano ezisungulwe ngenhloso yokusiza ngama-scholoarship, amabhasari, kanye nama-award okufunda, ocwaningo kanye nokufundisa, nangaphezu kwamadokhumende angenhla asekelayo, abuye afakelwe nencwadi ebhaliwe yokuzimisela ye-EI 3 Written Undertaking.
Izikole zikahulumeni kanye nezikole ezizimele izikole , izikhungo zemfundo ephakeme, izikole zemfundo yesisekelo yabadala noqeqesho , izikhungo zemfundo eqhubekela phambili i-further education and training , kumele zifakela ikhophi eqinisekisiwe yobhaliso ekhishwa ziphathimandla ezifanele zemfundo ephakeme
Ifomu eligcwalisiwe kanye namadokhumende afanele, kumele kuthunyelwe ku:
The Commissioner: SARS
Tax Exemption Unit
P.O. Box 11955
Hatfield
0028

Phezulu

Umthetho osetshenziswayo



Taxation Laws Amendment Act, 2000  as amended by Section 78 of Act 19 of 2001; and Section 63 of Act 30 of 2002 and Section 198 of Act 45 of 2003  njengoba uchibiyelwe ngu-, as amended by Section 78 of Act 19 of 2001; kanye no-Section 63 of Act 30 of 2002, kanye no-Section 198 of Act 45 of 2003)

Nonprofit Organisations Act, 1997 

Companies Act, 1973 

Income Tax Act, 1962  


Phezulu

Amazinga afanele okwenziwa komsebenzi

Zonke izicelo ezimukelwe ngabe-Tax Exemption Unit nolwazi olufanele kanye namadokhumende adingekayo asekelayo ayokwamukelwa ngerisidi ekhishwa yikhompyutha emavikini amane ukusukela ngosuku lokufakelwa.

Phezulu

Izindleko

Le nkonzo ngeyamahhala ayikhokhelwa.

Phezulu

Amafomu okumele agcwaliswe



Application for exemption from income tax, EI1  sentela yengeniso

Isibopho sokuzimisela

Isibopho sokuzimisela – Scholarships and bursaries


Phezulu

Indawo nendlela yokuxhumana


