IZINHLANGANO EZIXEGISELWE INTELA

Izinhlangano Ezingenzi Nzuzo neNtela

Izinhlangano ezingenzi nzuzo zinegalelo  lokhu zibambsisene noHulumeni ukufeza izidingo zenhlaliswano nezentuthuko ezweni. Ukuphathwa okukhethekile kwezentela kwenzelwe ukulekelela izinhlangano ezingenzi nzuzo ukuze ziphakamise izinsizakusebenza zazo zezezimali.

Ukuphathwa ngokukhethekile kwezentela kwezinhlangano ezingenzi nzuzo nokho kakuzenzakaleli nje futhi izinhlangano ezifanelekile ngokwezidingo ezibalulwe kuMthetho Wentelangeniso, 1962, kufanele zifake isicelo sokuxegiselwa. Uma isicelo sokuxegiselwa sigunyazwa ngu-SARS, inhlangano izobhaliswa njengeNhlangano Yokuzuzisa Umphakathi (PBO) futhi iphiwe inombolonkombo ye-PBO ekhethekile.
 
Kusemqoka ukuqaphela ukuthi inhlangano enenhloso yokungenzi nzuzo noma ebhaliswe njengengenzi nzuzo (NPO) kumbe iNkampani Engenzi Nzuzo (NPC) kazivele nje zifaneleke ukuphathwa ngokukhethekile kwezentela. Inhlangano izothola ukuphathwa okunjalo ngemba kokufaka isicelo futhi yanikwa igunywa lokuba yiNhlangano Ezuzisa Umphakathi (PBO) Luphiko Lokuhoxisa Intela (i-TEU)

Yini Inhlangano Ezuzisa Umphakathi (PBO)

Imibandela nezidingo zokuba inkampani igunyazwe njenge-PBO iqukethwe esigabeni 30 ngenkathi imithetho elawula ukuphathwa ngokukhethekile kwezentela kwama-PBO kuqukethwe esigabeni 10(1)(cN).Isigaba 10(1)(cN) sihlinzekela ukuxegiselwa enteleni evamile kokutholwe nokuqoqwe yi-PBO egunyaziwe. Okutholiwe nokuqoqwe ngemisebenzi yebhizinisi neyohwebo vele angeke yatheliswa.
 
Ama-PBO agunyaziwe anegunya nomsebenzi wokusebenzisa imali yomphakathi, abayithola ngeminikelo kumbe izibonelelo, egameni lomphakathi ngokwezentela. Iminikelo nezibonelelo ingatholakala kubantu  kumbe ngqo noam ngezinye izindlela kuHulumeni. Ngakho kusemqoka ukuqinisekisa ukuthi izinhlangano ezixegiselwe zisebenzisa imali yazo ngendlela eyiyo futhi kube ngukwenza umsebenzi Wezwe , kungekho kuzizuzisa okutholwa ngabantu ngisho ngabe abasunguli nabaxhasi baleyo nhlangano.
 
Ama-PBO aqinisekisiwe kufanele aqhubeke nokuthobela uMthetho kanye nemithethozwe ehambisana nawo esikhathini sokusebenza kwawo. Lokhu kubandakanya ukulethwa kwembuyiselo yentelangeniso yonyaka ngefomu le-IT12EI. Imbuyiselo Yentelangeniso yenza uKhomishana akwazi ukubuyekeza ukuthi leyo-PBO egunyaziwe isebenza ngokwemibandela ebekiwe kanye negunya elihambisanayo elinikeziwe kanjalo nokunquma ukuthi noma imigomo yokuthelisa kufanele isetshenziswe yini kokutholiwe nokuqoqiwe okutholakale emsebenzini wokuhweba kumbe webhizinisi ongafanelekile ukuxegiselwa.
Inhlangano enikezela ngemifundaze, kanye nemihlomulo yokufunda, yokucwaninga noma yokufundisa kufanele ihambisane nemibandela ebekwe Kumthethonqubo R.302 (oshicilelwe Kusomqulu kaHulumeni No. 24941 zingama-28 kuNhlolanja 2003).

Iminikelo enokutheliswa (Okutholakele Kwesigaba 18A)

UHulumeni waseNingizimu Afrika usekubonile ukuba ezinye izinhlangano zeyeme kakhulu emseni womphakathi  ngakho ukukhuthaza leso sihawu usevumele ukubanjelwa kwezentela lapho abakhokhintela benikele ngeminikelo ethile. 
 
Ukufaneleka ukunikezela ngeresidi elinokubanjelwa kwezentela leyeme egunyeni lesigaba 18A elishicilelwe yi-TEU, futhi linqindeke ezinhlanganweni ezithile ezigunyaziwe ezisebenzisa iminikelo ukwenza imisebenzi egunyaziwe Yokuhlomulisa Umphakathi.  Umkhokhintela owenza iminikelo eliqiniso engukheshe noma eyisakhiwo ngomusa enhlanganweni egunyazwe ngokwesigaba 18A, unegunya lokubanjelwa kwentela kwingenisomali uma umnikelo uhambisana namaresidi agunyaziwe esigaba 18A akhishwe yileyo nhlangano kumbe, ngaphansi kwezimo ezithize, ekhishwe ngesitifiketi sentela yabasebenzi esiveza lowo mnikelo owenziwe ngumsebenzi. Isamba somnikelo ongakwazi ukufakelwa isicelo sokubanjelwa sinomkhawulo. 

Ukuletha i-IT12EI (Imbuyiselo Yentelangeniso)

Izinhlanganno ezixegiselwe kufanele zilethe njalo ngonyaka i-IT12EI imbuyiselo yentelangeniso engatholakala ngalezi zindlela ezilandelayo:
  • Nge- eFiling uma ubhalisile kuyo;
  • Ngokushayela eyakwa-SARS i-Contact Centre ku- 0800 00 7277;
  • Ngokuya egatsheni elisendaweni lakwa-SARS; kumbe
  • Ngokushayela Uphiko Lezokuxegiselwa Kwezentela (TEU) 
Qaphela: Amafomu okucelwe ukuba Usars awapose ukuze agcwaliswe ezwa azofika nemininingwane esifakwe ngaphambilini ehambisana nekhodi yamagabelo. Imbuyiselo yezinkampani kufanele igcwaliswe futhi ilethwe ezinyangeni ezili-12 kuphel unyakamali wenhlangano exegiselwe, kepha imbuyiselo yamaqomangcebo noma ezinye izikhungo kufanele igcwaliswe futhi ilethwe ngezinsuku ezimenyezelwe ngu-SARS. Imbuyiselo yentelangeniso i-IT12EI ingathunyelwa ngenye yalezi zindlela:
Ukuthola usizo ngokugcwalisa imbuyiselo i-T12EI, ungathathisela ku- Quick Guide – How to complete return on income: Exempt Institutions (IT12EI).

Imisebenzi oyethulelwa yi-TEU

I-TEU ihhovisi lakwa-SARS elibhekene nezicelo zokugunyazwa njengenhlangno ezuzisa umphakathi (PBO)is a dedicated office within SARS which deals with all applications by non-profit organisations for approval as PBOs.  In order to prevent malpractice and abuse, the TEU also monitors compliance by PBOs with the requirements for approval. The TEU is also responsible for the assessment function.
The TEU considers applications for exemption from income tax in respect of the following provisions of the Income Tax Act, 1962: -  
 
10(1)(cN)​ Zonke Izinhlangano Ezizuzisa Umphakathi (PBO’s) ezibambe umsebenzi wezinkulisa, ezenhlalakahle, ezempilo kanye nezikole zokongiwa kwemvelo.

​Isigaba 10(1)(cA)(i) ​Isikhungo, iBhodi kumbe umgwamanda osungulwe ngumthetho noma ngaphansi komunye wemithetho
Isigaba 10(1)(cA)(ii)​ ​Noma yiyiphi iNkampani yaseNingizimU Afrika enamasheya awo angawomgwamanda oxegiselwe ngokwesigaba10 (1)(cA)(i).
Isigaba 10(1)(cO)​​ ​Inhlangano Yezikaqedisizungu
Isigaba 10(1)(d)(iii) ​Isikhwama Somfelandawonye noma Somshwalense; Inyunyana; Umkhandlu Wezohwebo kumbe Wezezimboni (kumbe uSoseshini Wemikhandlu enjalo);USoseshini Wemalimbolekwano, uSoseshini Wokwazisa Wasendaweni.ociation; Local Publicity Association.
Isigaba 10(1)(d)(iv)(bb) ​Inkampani, isosayathi kumbe omunye usoseshini wabantu osungulelwe ukukhuthaza inhloso eyodwa yabantu, benza umsebenzi othile.
Isigaba 10(1)(e)(i)(cc)​ ​Usoseshini wabantu owakhelwe ukusingatha inhloso yabantu abangamalungu mayelana  nemali echithwayo kuthengwa impahla enganakunyakaziseka
​Isigaba 18A: ​Igunya leminikelo ebanjelwa intela
 

I-TEU KAYIBHEKANI nezicelo zokuhoxiselwa zabantu ngabodwana, AbaHwebi-Msebenzi (IRP30), Imifelandawonye, Amaqomangcebo Akhethekile, Imigwamanda Yokulawula, Izinkampani Zemthamo Yamasheya, i-VAT, I-PAYE/UIF/SDL, Izikhwama Zemihlomulo kanye Nomasingcwabisane. Sicela ushayele iContact Centre ku-0800 00 7277  

Imininingwane Yokuxhumana nabophiko i-Tax Exemption Unit

Ikheli lomgwaqo:
Land Bank Building

271 Veale Street
Nieuw Muckleneuk
Pretoria
0181

 

Ikheli lokuposa:

PO Box 11955
HATFIELD

0028

Ucingo: 012 - 483 1700
IFeksi: 012 - 483 1701
Imeyili: teu@sars.gov.za

 

 

 

 

Last Updated: 15/01/2018 11:40 AM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ