​UKUBHALISELA INTELANTENGO

Yini Okusha?

3 kuMfumfu 2016 - ushicilelo olwesekelayo kufanele lulethwe ukuze kusekelwe isicelo sakho sokubalwa kwezinsuku ezidlule maqondana neNtelantengo, bheka lapha ngezansi ukuthi 'Lusebenza kanjani usuku lokufaneleka kwiNtelantengo'.

Kufanele ubhalise nini?

Ukubhalisa Okuphoqelekile

Kuphoqolekile ukuba ibhizinisi libhaliselwe iNtelantengo uma isamba senani sempahla ethelayo esenziwe ezinyangeni ezilishumi nambili ezilandelanayo levile noma lingase leve ku-R1million. Ibhizinisi lelo kufanele ligcwalise ifomu-VAT101-  Isicelo Sokubhalisa futhi lililethe egatsheni eliseduze lakwa-SARS ezinsukwini ezingama-21 kusukela ngosuku  lokweqa emkhawulweni ka-R1 million. 
 
Ukuzibhalisa Ngokuthanda
 
Ibhizinisi linakho ukuzikhethela ukuzibhalisela INtelantengo uma inani lempahla ethelayo elenzile noma engase ilenze lingaphansi kuka-R1 million, kepha selidlule ku-R50 000 esithbeni esedlule sezinyanga ezili-12. 
 
Imigomo YeNtelantengo:  Inani lempahla ethelayo lingaphansi kuka-R50 000
 
Ngaphezu kwalokhu, NgokweMigomo emisha Yokubhaliselwa Intelantengo, umuntu onebhizinisi elingenzanga u-R50 000 wempahla ethelayo ezinyangeni ezili-12 ezedlul, naye uvunyelwe ukuzibhalisela Intelantengo. Ukuze abhalise, lowo muntu kufanele enelise u-SARS ukuba okunye kwalezi zimo ezilandelayo  unazo ngosuku lokufaka isicelo sokubhaliswa:
  • Esimweni somuntu othengise impahla ethelayo ngaphezu kwezinyanga ezimbili (kwpha angevi ezinyangeni ezili-11),  lowo muntu kufanele afakazise ukuthi inani elivamile lwempahla ethelayo,  ezinyangeni ezilandelile andukuba kube lusuku lwesicelo sokubhaliswa, zidlule u-R4 200 ngenyanga;
  • Esimweni somuntu onempahla ethelayo inyanga eyodwa eyandulele usuku lokubhaliswa, lowo muntu makafakazise ukuthi inani lempahla ethelayo alenzile kuleyo nyanga lidlulile ku-R4 200;
  • Esimweni  somuntu ongenzanga mpahla ethelayo, lowo muntu kufanele abe nenkontileka ebhaliwe, okungayo lowo muntu kudingeka enze inani lempahla ethelayo elevile ku-R50 000 ezinyangeni ezili-12 ngemva kosuku lokubhaliswa;
  • Kwesinye-ke nje isimo, umuntu ongene esivumelwaneni sezimali nebhange, umhlinzeki wesikweletu othile, isikhungo esithile, isikhungo sobuhulumeni, ongemhlali eNingizimu Afrika kumbe nomunye umuntu olokhu eqhubekile noma ohlala njalo ehlinzeka usizo lwezimali, lapho kukhulunywa ngezimali ezinikezelwe ukubhekana nezindleko ezakhekile kumbe ezizothwalwa ekuqhutshweni kohwebo, futhi isamba sezinkokhelo saleso sikweletu ezinyangeni ezili-12 kulandela usuku lokubhaliswa lizodlula u-R50 000; kumbe
  • Kwesinye isimo nje, umuntu onobufakazi bezindleko ezakhekile maqondana nokuqhutshwa kohwebo njengalokhu kubekwe esivumelwaneni kumbe ubufakazi bempahla etholakale maqondana nokuqala kwebhizinisi nobufakazi bokukhokha kumbe isivumelwano sokukhokha ngesikhathi eseluliwe okufakazela ukuthi ukukhokha kudlulile ku-R50 000 ngosuku lwesicelo sokubhaliswa kumbe kuzodlula ezinyangeni ezili-12 ezilandelanayo kusukela ngaphambilini kugcine ngemva kosuku lwesicelo, ledlula u-R50 000; kumbe kuzodlula ezinyangeni ezili-12 kulandela usuku lokufakwa kwesicelo sokubhaliswa ledlule  ku-R50 000.
Imigomo YeNtelantengo:  Ubunjalo Bemisebenzi 
 
Umuntu angafaka isicelo sokubhaliswa njengomthengisi ngasikhathi sinye okutholakala ngaso impahla noma imisebenzi ngqo maqondana nokuqala kwalokhu okuladelayo kanye nemisebenzi evamile:
  • Ezolimi, Ukulima, Ezamahlathi kanye Nezokudoba
  • Ozokumbiwa kwengcebo
  • Ukwakhiwa kwemikhumbi namabhanoyi
  • Ukwakhiwa nookuhlanganiswa kwezinsizakwakha, imishini, izimoto kanye nezithuthi
  • Ukuthuthukiswa kwezakhiwo
  • Ukuthuthukiswa kwengqalasizinda
  • Inhlunzazimbiwa

Lusebenza kanjani usuku lokufaneleka kwiNtelantengo?

  • Mayelana nokuzibhalisela Intelantengo  okulethwe nge-eFiling, sicela uqaphele ukuthi usuku lokufaneleka ukuthela Intelantengo luzokumiswa ngokuhambisana nosuku lwakho lokubhalisa. Uma ubize iNtelantengo kumbe ungaphansi kwesibopho senkontileka esiphoqa ukuba ubuze iNtelantengo andukuba ucele ukubhaliswa, kufanele uhambele igatsha lakwa-SARS uphathe ushicilelo olwesekelayo njengzinkontileka ezisayiniwe kumbe amaresidi okufakazela ukubalwa okusukela emuva kwesicelo sokufaneleka.
  • Ukubhaliswa kweNtelantengo kwempahla ethelayo eyevile ku-R1 million (elibizwa futhi njengokubhalisa okuphoqelekile), uhlelo i-eFiling RAV01  lokubhalisa iNtelantengoangeke luvume ukubuyisela emuva izinsuku ngezinyanga eziyisithupha kusukela ngosuku lokubhalisa.    Uma usuku olufakiwe lweva ezinyangeni eziyisithupha, u-SARS uzolubeka kabusha usuku luye osukwini lokufaka isicelo. Sicela uye egatsheni lakwa-SARS uma ukubuyisela emuva usuku kweva ezinyangeni eziyisithupha uphathe ushiciello olufanele lokweseka njengezitatimende zezimali, izinkontileka ezisayiniwe noma amaresidi akhishiwe.    
Isungqangi: izicelo zokubuyiselwa emuva kosuku lokufaneleka kweNtelantengo  ezilethwe egatsheni lakwa-SARS zizokucutshungulwa njengezicelo ezintsha nezindala uma umthengisi engahlinzeka ngoshicilelo olwesekelayo olwanele olufakazela ukuthi kufanele abalelwe emuva. Sicela uqaphele ukuthi lonke olunye ushicilelo olwesekayo oluhambisana nezicelo zokuso zisasebenza. Ngqo ngezicelo zokubalela emuva kosuku lokufanelaka Intelantengo,  kuzolindeleka ukuba uhlinzeke ngeziliphu, izinkontileka ezisayiniwe kumbe izitatimende ukuze afakazele ukubuyiselwa emuva.        

Ubhalisa kanjani?

Isicelo se-VAT 101 sokubhaliswa kufanele usilethe wena mathupha egatsheni lakwa-SARS buduze nendawo lapho uhwebela khona. Isazi sentela esibhalisiwe singeza egameni lomfakisicelo. U-SARS angeke emukele ushicilelo olufeksiwe noma oluogayiwe. Izicelo eziposiwe zozosetshenzwa uma abaziposile behlala kude negatsha lakwa-SARS kumbe ngenxa yokukhubazeka kwangandlalni okugwema ukuba umfakisicelo ezizele yena gatsheni lakwa-SARS azoletha isicelo sakhe.
 
Lonke ushicilelo olwesekelayo kufanele lulethwe, kungenjalo kungase kube nokubambezeleka kokubhaliselwa iNtelantengo.
 
 
Last Updated: 25/10/2017 3:00 PM     print this page
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