UYIKHOKHA KANJANI INTELA YENZUZOMTHAMO

Zintathu izinsuku zokukhokha:
  • Ukukhokha kokuqala kumaphakathi nonyaka wentela ngosuku lokugcina lokusebenza lukaNcwaba okungolwama- 29 kuNcwaba 2014 usebenzisa i-TT02 –Iseluleko Sokukhokha Intela Yenzuzomthamo (Turnover Tax)
  • Ukukokha kwesibili kuba ekuphetheni konyaka wentela ngosuku lokugcina lokusebeza lukaNhlolanja 2015 usebenzisa i-TT02 –Iseluleko Sokukhokha Intela Yenzuzomthamo (Turnover Tax)
  • Ukukhokha kokugcina kuba semva kokulethwa nokusetshenzwa kwe- TT03 – Imbuyiselo Yentela YenzuzomthamoTurnover
Izinkokhelo zokuqala ezimbili nokungezisikhashana kufanele zisuselwe kwisamba esihlawumbiselwe senzuzomthamo ehlawumbiselwe sebhizinisi salowo nyaka wentela. Ngemva  kokuphela konyaka wentela, kufanele kugcwaliswe imbuyiselo yentela yenzuzomthamo (TT03) iveza ngqo isamba senzuzomthamo ethelayo yebhizinisi. Noma yiziphi izinkokhelo ezisilele/ezedlulele ukhokhelwa zona kumbe ukhokhiswe zona.
 
Inkokhelo yesibili yesikhashana kufanele ilingane nesamba sentela yenzuzomthamo esikhokhwa esikalweni esihlawumbiselwe sonyaka usususe inkokhelo yesikhashana yokuqala. 
 
Kuyobizwa inzalo njalo ngosuku lapho intela ingekakhokhwa.
 
Lapho inkokhelo yesamba esihlawumbiselwe sentela yenzuzomthamo yesikhawu sesibili  ingaphansi kwengxenye yamaphesenti angu-80 onyakeni wokubuyekeza, kungenzeka kubizwe inhlawulo yokubala ngaphansi elingana nengxenye yamaphesenti angama-20 yensali ephuma phakathi kwalokhu okulandelayo:
  • Intela ethelwa kwinzuzomthamo ethelwayo ehlawumbisele; kanye 
  • Intela ethelwa kwinzuzomthamo ngqo ethelayo yalowo nyaka wokubuyekezwa.
U-SARS angase ahlawumbisele inkokhelo yesithutshana okufanele ikhokhwe yibhizinisi elincane lapho ibhizinisi lehluleka ngukuzikhokhela lenkokhelo kumbe  lapho u-SARS engenelisekile ngesamba esikhokhiwe maqondana nenkokhelo yesikhashana.
 
Uma usuku olubekwe njengolokukhokha luba ngoMgqibelo, ngeSonto kumbe ngeholidi lomphakathi, kufanele kukhokhwe ngosuku lokugcina lokusebenza andukuba kuba nguMqgibelo, iSonto kumbe iholidi lomphakathi.
 
Isungqangi: Cabanga ngesikhathi esidingekayo ukuze kusetshenzwe izinkokhelo uma zenzeke ngebhange kumbe ngomshini wokukhipha imali wasebhange. 
 
Uma izinkokhelo zenziwe bunyazi, makunikwe ibhange isikhathi sabo sokuvela kwale nkokhelo okungaba phakathi kwezinsuku ezimbili nezinhlanu.
 
Last Updated: 13/12/2017 3:11 PM     print this page
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