INTELANGENISO YABAHWEBI(CIT)

Izinguquko ku-ITR14

Ukuphuculwa okungokwezomthetho:
  • Onyakeni wokubuyeza (YOA) oqala lu-1 kuMasingana 2016 kumbe ngemva kwalolu suku, amakhredithi entela yasemazweni angeke esafakelwa isicelo njengesaphulelo ngokwesigaba 6quin ngenxa vokuba lesi sigaba sesichithiwe . Nokho-ke, abakhokhintela bangakwazi ukufaka isicelo sala makhredithi entela yasemazweni njengokubanjelwa ngokwesigaba 6quat (1C).
  • Kusukela mhlaka-1 kuNdasa 2016, zonke izinkampani ezifanelekile ezisebenza Ezizindeni Ezikhethekile Zezomnotho (SEZ) zizokutheliswa ngokwezinga elingu-15% elingaphansi kwezinga lentela yezohwebo engu-28% kumanje.
  • Kugcwaliswe ngombuzo kwisakhi-mbuyiselo kwenzelwa izinkampani ukuze ziveze uma seziguqule isimo sokuzinza kwazo noma zinaso-ke isimo leso, kusukela ngaluphi usuku.

Ukuphuculwa kwembuyiselo:

  • Izinkampani ezingasebenzi: Isikhala esithi “Dormant Company Details” manje sesihlinzeka izinkampani ezingasebenzi ezenza umsebenzi egameni lokhethiwe ukuba zidalule ingenisomali elithelayo ezilithole ngalokhu kwenza. Sicela uqaphele ukuthi  kuyisidingo sezomthetho ukuba kulethwe imbuyiselo noma ngabe inkampani kayisebenzi. 
  • Imbuyiselo i-ITR14 manje isinekhethelo lokuveza uma ukuphela konyakamali wenkampani kuguqukile kulowo nyaka wokubuyekeza.
  • Izikhala zeNzuzo Nokuphunza Kotshalomali Lasezizweni manje sezihlinzekela umugqa omusha wezinto ezintsha ezinekhodi yomthombomali entsha yekuhlinzekla i“claw back” ngokuhambisana nesigaba 45(5).
  • Kuphinde kwagcwaliswa isikhala esisha esigabeni se-“Non-Residency” ukuze kuvezwe usuku inkampani eyayeka ngalo ukuba nobuhlali uma kube njalo.
  • Imininingwane eku-IRP5 izokufakwa  ngaphambilini bese ivalelwa. Uma unama-IRP5 angaphezulu kwangamashumi amabili, lena yamashumi amabili ayizukuvalwa,ungakwazi ukwenza izinguquko kuyo.

Isungqangi: Ukubon isibonelo sefomu le-ITR14 elisha, cindezela lapha.

 Imininingwane yokuqinisekisa

Andukuba ugcwalise i-ITR14 qiniseka ukuba iminingwane yenkampani yezokuxhumana, ikheli, eyasebhange kanye nomsebenzeli womphakathi iqonde kahle ngokuyiqinisekisa nokuyiphundlisa (uma kunesidingo) eFomini lokuBhalisa, Ukuchibiyela kanye Nokuqinisekisa (i-RAV01). Ungaqinisekisa futhi uphundlise imininingwane ye-RAV01 ngokwenza lokhu:

  • Ngokucindezela  ikhethelo lika- “Maintain SARS Registered details”  kwiphrofayili yakho ye-eFiling.  Kungenzeka u-SARS adinge ukuba uye egatsheni ukuze uqinisekise noma yisiphi izinguquko zemininingwane yakho yasebhange okungenzeka ukuba bezenziwe nge-eFiling.
  • Ngokuya  egatsheni lakwa-SARS . Sicela ucobele kumhlahlandlea wefomu Ukubhalisa, Ukuchabiyela kanye Nokuqinisekisa(RAV01) ukuze ulungise ushicilelo oluyisidingo esinqala (izinto eziyisidingo) oludingekayo ukuze kuphundliswe iminingwane yasebhange neyomsebenzelimphakathi egatsheni lakwa-SARS.

Isungqangi: Ukuletha kanye neSicelo SokuLungisa (RFC) kungenziwa bunyazi ku-eFiling kumbe egatsheni lakwa-SARS. 

Iyini Intelangeniso YabaHwebi?

Intelangeniso Yabahwebi (CIT) iyintela ebizwa ezinkampanini ezinobuhlali eNingizimu Afrika (okuyizinkampani ezingaphansi kwemithetho, kumbe ezilawulwa, yiRiphabliki futhi ezenza ingenisomali ngaphakathi noma ngaphandle kweRiphabliki. Iiznkampani ezingenabuhlali ezisebenza ngegatsha kumbe ezinesakhiwo simile lapha eRiphabliki nazo zingaphansi komgomo wokutheliswa kuyo yonke imalingeniso eziyenze ngomthombomali ongaphakathi kweRiphabliki.
Sisanda kwethula imbuyiselo ebukhalipha entsha i-ITR14  njengengxenye yokuphucula Intelangeniso Yabahwebi ngenhloso yokuthuthukisa ukuthotshelwa kwemigomo yentela. Ukuthola kabanzi ngentsha nephuculiwe Imbuyiselo Yentelangeniso Yabahwebi (ITR14) kanye nokumele ukwenze, vele cindezela lapha.

Yini okusha?

Izinkampani Ezingamabhizinisi Amancane ziyakhunjuzwa ngokuchitshiyelwa komthethozwe  okumayelana nomkhawulo “weNgenisongodla”  kanye namazinga entela aqhubekayo. Funda kabanzi lapha.

Wenzelwe bani?

I-CIT isebenza (kepha kayinqindeki) ezinkampanini ezilandelayo ezifanelwe ukuthela ngaphansi koMthetho Wentelangeniso, 1962 ukuba zikhokhe intela kulo lonke ingenisomali elitholakale noma eziliqoqile kunyakamali:
  • Izinkampani zomphakathi ezisohlwini
  • Izinkamoan Zomphakathi ezingekho ohlwini
  • Izinkampani Zangasese
  • Imifelandawonye
  • Izikimu Zobutshalandawonye (Collective Investment Schemes)
  • Izinkampani Zamabhizinisi amancane (s12E)
  • Imigwamanda Yezinkampani (Body Corporates)
  • Izinkampani Zokwabelana Ngesigaba (Share Block Companies)
  • Izinkampani Ezingasebenzi
  • Izinkampani Zokuhlomulisa Umphakathi.

Kumele ngithathe ziphi izinyathelo?

  • Bhalisa njengomkhokhintela
Wonke amabhziinisi okufanele athele, ngaphansi koMthetho Wentekangenis, 1962, kudingeka  zibhalise kwa-SARS njengomkhokhintela. Ungakwazi ukubhalisa ukanye zonke izinhlobo zentela usebenzisa uhlelo lwemininingwane yamakhasimende.
 
Isungqangi: Qinisekisa ukuba imininingwane yebhizinisi ikahle andukuba ulethe i-ITR14 yakho. Ngakho bheka ukuphuhlisa imininingwane yami yebhizinisi ukuze uthole ukuthi ukwenza kanjani lokhu.
  • Letha imbuyiselo yentela yonyaka.
Woke umkhokhintela obhalisiwe kudingeka alethe imbuyiselo yengenisomali ezinyangeni ezingamashumi amabili ngemuva kokuphela konyakamali  walowo mkhokhintela, eyiletha ngefomu elifanele. Izimbuyiselo zingalethwa bunyazi nge-eFiling kumbe siqu egatsheni lakwa-SARS umkhokhintela abhaliswe kulo. 
  • Letha imbuyiselo yentela yesithutshana
Ngaphezu kwezimbuyiselo zonyaka, zonke izinkampani kudingeka zilethe imbuyiselo yentela sithutshana. Ezokuqala zalezi zimbuyiselo kufanele zilethwe ezinyangeni eziyisithupha kusukela kwaqala unyaka, isikhawu sesibili siba sekupheleni konyaka, futhi kufanele iqukathe isilanganiso sesamba senginosomali elizuziwe nelithelayo kuleso sikhathi. Ukukhokhwa kwentela makuhambisane nembuyiselo. Ukukhokha  “kokugcwalisa” nokungokwesithathu kungenziwa ezinyangeni eziyisithupha ngemva kokuphela konyaka.
 
Isungqangi: Lapho uletha imbuyiselo uzodinga ukunika nekhodi i-SIC yebhizinisi lakho. Ukuthola kabanzi ngekhodi ehambisnana nawe sicela ucindezele lapha.

Kufanele uyikhokhe nini i-CIT?

Intela Yesithutshana 
  • Ukukhokha kokuqala – ezinyangeni eziyisithupha kusukela kwaqala unyaka wokubuyekeza
  • Ukukhokha kwesibili – ngokuphela noma phambi kosuku lokugcina lonyaka wokubuyekeza
  • Ukukhokha kwesithathu – ezinyangeni eziyisikhombisa ngemva konyaka wokubuyekeza kubakhokhintela abanonyaka ophela ngoNhlolanja kanjalo nesezinyengeni eziyisithupha ngemva kwezinyanga eziyisithupha kwabezinye izimo.
Intela Yokubuyekeza
Ukukhokhwa kwentela edalulwa yisaziso sokubuyekezwa esikhishwe ngu-SARS kufanele kwenziwe ngaleso sikhathi esinqunywe nesibalulwe kuleso saziso.
 
Intelangeniso Yabahwebi ikhokhwa ngezinga elingu- 28%.

Ikhokhwa kanjani-ke i-CIT?

Ungakhokha ngale migudu elandelayo:
  • Ngokubhanga kwe-inthanethi
  • Ukudlulisa Imali Bunyazi (EFT)
  • Ukukhokha eBhange
  • Nge-eFiling
  •  Ngohlelo lwe-Swift (olusebenza kuphela kwabesizizweni).
Qaphela: Sicela uthathisele kumhlahlandlela Imithetho Yokukhokha Yakwa-SARS ngeminye imininingwane ngale migudu yokukhokha engenhla.
 

 

Last Updated: 14/12/2017 11:52 AM     print this page
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