INTELA YOKUDLULISELA IZIMELANGCEBO 

Iyini? 

Intela Yokudlulisela Izimelangcebo (Securities) ibizwa kukho konke ukudluliswa kwezimelangcebo futhi iqale uksebenza zingu -1 kuNtulikazi 2008 ngaphansi koMthetho Wentela Yokudlulisa Izimelangcebo, No. 25 ka-2007, uhambisana noMthetho Wokusingathwa Kwentela Yokudluliswa Kwezimelangcebo, No. 26 ka-2007.
  • Lokhu likhula izinga lokudingeka kwempahlanyibilika (liquid assets) ngenxa  yezidingo eziphezulu zemali kanye nokunyibilika, izivumelwano eziningi zezikweletu. Eziningi zibandakanya ukusetshenziswa kwegalanti futhi ingaba ngezindlela ezimbili, (i) ukuzibophezela (akukho kudluliswa kobunikazi kubahlomuli nokungenamibandela yentela) kanye (ii)ukudlulisa umkhanya (ingcaca yokudedela ubunikazi kwabahlomuli okunemibandela yentela).
  • Uma ukudlulisa umkhanya kwegalanti kwenziwe ngesikhathi sokubolekisa ngezimelangcebo, izimelangcebo zokulinganisa (equity securities) zizothela intelangeniso nentela yokudlulisa izimelangcebo ngenxa yokuthi ukudlulisa umkhanya kwegalanti kubandakanya ukudlulisa ubunikazi uqobo. 
  • Ngokwesigaba 8 soMthetho Wentela Yokudluliswa Kwezimelangcebo, 2007 (Umthetho No. 25 ka-2007) kungukuthi  Intela Yokudluliswa Kwezimelangcebo izohoxiswa uma ukudlulisa umkhanya kwegalanti kungenantelangeniso futhi kungenamibandela evukayo yentela yokudlulisa izimelangcebo maqondana nokuhlelwa kwegalanti esikhathini esiyizinyanga ezili-12. Ngokufanayo nezivumelwano zokubolekwa kwezimelangcebo, amasheya asohlwini angeke kuvunyelwe ukuhlinzekwa kwawo igalanti izinyanga ezingaphezulu kwezingali-12.
    • Lokhu kuqala ukusebenza kusukela ngmhlaka 1 kuMasingana 2016 futhi kusebenza kuzo zonke izivumelwano zegalanti ezenziwe kulolo suku nangale kwalo.
Isimelangcebo sisho:
  • Isheya noma ingxenye yenkampani; kumbe
  • Okuqondene nelunga kwi-close corporation (CC);
Isungqangi: “Noma yiliphi ilungelo noma imfanelo yokuthola okusatshalaliswayo enkampanini kumbe kwi-close corporation” sekususiwe encazelweni “yesimelangcebo” kusukela zingu -1 kuMbasa 2012.
 
Intela Yokudluliswa Kwezimelangcebo ibizwa:
  • Ekudlulisweni konke kwanoma yisiphi isimelangcebo okukhishwe :
    • Yi-close corporation  noma inkampani eyinkompolethithi, ebunjwe noma yakhiwe eNingizimu Afrika; kumbe
    • Inkampani eyinkompelethithi, esungulwe noma ebunjwe eNingzimu Afrika esohlwini lwzehwebo
  • Noma yikuphi ukufakwa kwezimelangcebo  zisuka kwi-akhawunti yestokwe enqindwe yibhange kumbe kwi-akhawunti yelungu enganqindiwe kanye ne-akhawunti yezimelangcebo enqindiwe kuya kwi-akhawunti evamile enqindiwe yelungu.
Intela yezimelangcebo ibizwa ngezinga elingu 0.25%.

Yenzelwe bani?

Intela yokudlulisa izimelangcebo isebenza lapho kuthengwa nasekudluliseni  kwezimelangcebo ezisohlwini nezingekho ohlwini.
  • Uma zisohlwini izimelangcebo ziyathengwa noma zidluliselwe komunye noma zisuka kuye, ilungu noma ozibandakanyayo nguye okufanele athele intela. Lelo lungu noma ozibandakanyayo angakwazi nokho, ukubuyisa intela ayikhokhile kumuntu obemdlulisela izimelangcebo lezo.
  •  Ukudluliswa kweimelangcebo ezisohlwini kuzophetha ngokutho lowo muntu, okunguye odluliselwa izimelangcebo, abhekane nezindleko zentela. Intela kufanele nokho, ikhokhwe isisuka kuloyo muntu  noma ilungu eligcine izimelangcebo. Uma lokhu kungenzeki, intela kufanele ikhokhwe yinkampani okuyiyo ekhiphe izimelangcebo.
  • Ekudlulisweni kwezimelangcebo, inkampani ekhiphe izimelangcebo ezingekho ohlwini iyonas rthwala izindleko zentela. Inkampani nokho, ingakwazi ukubuyisa imali eyikhokhile kulowo ebimdlulisela izimelangcebo.

Kumele ngithathe ziphi izinyathelo?

Noma yimuphi umuntu odluliselwa izimelangcebo ezingekho ohlwini kufanele azise inkampani ekhiphe izimelangcebo  ngokudlliselwa lokho ezinsukwini ezingama-30 kusuka ngosuku lokudluliselwa.
 
Isiqinisekiso esibunyazi kufanele sigcwaliswe futhi sithunyelwe njalo lapho kudluliswa isimelangcebo kusetshenziswa uhlelo lwe-eSTT lakwa-SARS.
 
Uma intela yokudluliswa kwezimelangcebo ingakhokhiwe ngokugcwele esikhathini esibekiwe, kuzobizwa inzalo ngezinga elimile. Kuzobizwa nenhlawulo engu-10%, uma kusekhona imali engakhokhiwe ngemva kwesikhathi esinqunyiwe kumbe uma umkhokhintela ehluleka ngukuqinisekisa kumbe  enza isitatimende okungesiso kwifomu lokuqinisekisa.

Uyiletha kanjani imininingwane ye-eSTT kwa-SARS?

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Kufanele kukhokhwe nini?

  • Kwizimelangcebo ezisohlwini: Intela yokudlulsa Izimelangcebo kufanele ikhokhwe lungakevi usuku lwe-14 lwenyanga kulandela inyanga okwenzeke ngayo ukudluliswa kwezimelangcebo ezisohlwini.
  • Izimelagcebo Ezingekho ohlwini: Intela yokudlulisa izimelangcebo kufanele ikhokhwe ezinyangeni zimbili kusukela ekupheleni kwenyanga okwakudluliswe ngayo izimelangcebo ezingekho ohlwini.Securities

Kumele ikhokhwe kanjani?

Intela yokudlulisa izimelangcebo ingakhokhwa bunyazi kuphela usebenzisa i-eSTT yakwa-SARS. Ukuthola eminye imininingwane nge-eSTT yakwa-SARS shayela I-Contact Centre yakwa-SARS ku-0800 00 SARS (7277)
Last Updated: 19/01/2018 11:24 AM     print this page
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