INTELAMINIKELO 

Yini Okusha?

12 kuZibandlelaDecember 2016 – Ukuphucula okunye okwenziwe kwiMbuyiselo Yentelangeniso Yamabhizinisi (ITR14)
 
U-SARS usethule ukuphuculwa kweMbuyiselo Yentelangeniso Yezinkampani (ITR14) ziyi-9 kuZibandlela 2016. Funda kabanzi.

Kuphuculwa kuni lokho?

Intelaminikelo ikhokhwa ngokwezinga elingaguquki lalelo nani lempahla ededelwayo ngokunikela (isigaba 54 kuya ku- 64 soMthetho Wentelangeniso, 1962). Intelaminekelo ibizwa ngokwezinga elimileyo elingu-20% wenanibungako lwempahla enikeliwe.  Umnikelo ubandakanya impahla ededeliwe kunokucabangela okungenele ncamu (isigaba 58). 

Ukuxegiselwa

Isigaba 56(1) siqukethe uhlu lweminikelo exegiselwe okubandakanya phakathi kwayo iminikelo ephakathi kwabaganene neminikelo enikelelwe izinhlango zokuzuzisa umphakathi.
 
Ukuxegiselwa kwangeminyaka
 
Umnikelo uzoxegiselwa ekutheleni uma isamba senanibungako somnikelo okhishwe kulowo nyaka wokubuyekeza singevi:
  • Izipho ezivamile ezikhishwa yizinkampani namaqomangcebo: R10 000.
  • Umnikelo okhishwe ngumuntu ngayedwana: R100 000 ( iminyaka yokubuyekeza 2008 - 2013) (isigaba 56(2) (a) no- (b)).

Kwenzelwa bani?

Intelaminikeloisebenza kunoma yimuphi umuntu, inkampani kumbe iqomangcebo okunobuhlali njengochasisa kwesigaba 1 soMthetho Wentelangeniso, 1962.
 
Abangenabuhlali kabafanelekile ukubizwa intelaminikelo.
 
Umuntu onikelayo (umnikeli) ufanelwe ukubizwa intela kepha uma umnikelo ehluleka ukuthela intela esikhathini abekelwe sona bobabili umnikeli nomnikelelwa ngokuhlenganyela bazokubizwa intela  (isigaba 59).
 
Izinkampani zomphakathi kanye nezinhlangano ezizuzisa umphakathi phakathi kwezinye zixegiselwe ekutheleni intelamnikelo (isigaba 56(1) (h) no-(n)).
 
Intelaminikelo isebenza kanjani maqondana nefa? ngeminye imininingwane cindezela lapha.

Kumele ngithathe maphi amanye amagxathi?

Ngemva kokunikela kufanele ugcwaliseifomu i-T144 (Ukudalula komnikeli/komnikelelwa) bese ulithumela kwa-SARS lihambisana nenkokhelo yakho.
Kufanele ikhokhwe nini?
Intelaminikelo kufanelwe ikhokhwe ekupheleni kwenyanga elandela inyanga okunikelwe ngayo kumbe isikhathi eside esingangaleso esiyonqunywa ngu-SARS (isigaba 60 (1)). Izinkokhelo kufanele kuhambisane nefomu i-IT144 ( isigaba 60(4)).
 
Umnikelo wenzeka lapho yonke imidanti yezomthetho yomnikelo osemthethweni isifeziwe (isigaba 55(3)). 

Kufanele ikhokhwe kanjani?

Intelaminikelo ingakhokhwa nge-eFiling. Ngeminye imininingwane yemithethonqubo yokukhokha, cindezela lapha.
 
Last Updated: 21/12/2017 10:39 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