Ikhaya / Isibalo Se-Provisional Tax

Isibalo Sentela Ye-Provisional eNingizimu Afrika

Uma uzenzela, uphethe ibhizinisi lakho, noma uhola imali i-SARS engakayikhokhisi intela nge-PAYE, lesi sibalo samahhala se-Provisional Tax eNingizimu Afrika silinganisa isikweletu sakho sentela sonyaka wonke bese sisihlukanisa izinkokhelo ezimbili ze-provisional i-SARS ekudinga uzenze. Faka imali yakho yonyaka olindele ukuyihola, noma iziphi izindleko ezikhokhelwa intela, kanye nemininingwane embalwa ekhethekile ngezansi, bese lesi sibalo se-provisional tax saseNingizimu Afrika sibala intela yakho yonyaka elinganisiwe, izinkokhelo zakho zokuqala nezesibili ze-provisional, kanye nezinga lakho lentela elisebenzayo, kusetshenziswa izigaba ezifanayo zentela yomuntu siqu i-SARS ezisebenzisa kubo bonke abakhokhi bentela.

Kubhalwe: Ithimba Lokucwaninga le-MKR Dimension  |  Kubuyekezwe: Ithimba Lokuhlela le-SA Tax Guide  |  Imithombo: SARS, National Treasury, uMnyango Wezabasebenzi  |  Ubani ogcina i-SA Tax Guide?

Imali yakho yonke oyilindele kumsebenzi wokuzenzela, ibhizinisi lakho, noma okunye ukuhweba konyaka wonke wentela, ngaphambi kwezindleko.
Usuyazi imali yakho ekhokhelwa intela ngemva kwezindleko? Yifake lapha futhi sizoyisebenzisa ngokuqondile esikhundleni sokuyibala kusukela emabhokisini angezansi.

Faka imali yakho elinganisiwe ukuze ubone umehluko wakho we-provisional tax.

Lesi Sibalo Se-Provisional Tax eNingizimu Afrika Sisebenza Kanjani

Iningi labantu ababhalisa njengabakhokhi be-provisional tax bakwenza okokuqala ngoba imali yabo engenayo ishintshile, hhayi ngoba babekuhlelile. Mhlawumbe umsebenzi wokuzenzela usuthathe indawo yomholo wesikhathi esigcwele, ibhizinisi elincane selikhulile laba yinto yangempela, noma imali yokuqasha isiqala ukungena e-akhawunti yasebhange nyanga zonke. Lesi sibalo se-provisional tax esithenjwa abazenzeleyo namabhizinisi amancane eNingizimu Afrika sisusa lokho kungaqiniseki enqubweni. Faka ilinganiso lemali yakho yonyaka, sitshele ukuthi ulindele ukukhipha malini, futhi sisebenzise izigaba ezifanayo zentela yomuntu siqu i-SARS ezisebenzisa ekuhloleni ukubala okukweletwayo, bese sihlukanisa leyo nani izinkokhelo ezimbili i-SARS ezikulindele ngempela.

Njengesibalo se-provisional tax sabazenzeleyo, abazisebenzelayo, nezinkontraka ezizimele eNingizimu Afrika ngokufanayo, siphatha imali yakho ekhokhelwa intela elinganisiwe njengesiqalo sakho konke okulandelayo: intela yonyaka, izinga elisebenzayo, kanye nezinkokhelo ezimbili ze-provisional ezikhokhwa phakathi nonyaka. Uma usuyazi kahle imali yakho ekhokhelwa intela, ungayifaka ngokuqondile esikhundleni sokuvumela leli thuluzi lizibalele kusukela emalini yakho engenayo nasezindlekweni.

Iyini I-Provisional Tax eNingizimu Afrika?

I-provisional tax ayilona uhlobo lwentela olwahlukile, olwengeziwe. Iyindlela nje i-SARS eyisebenzisa ukuqoqa intela ejwayelekile yemali engenayo kubantu okungabhalwa intela yabo nyanga zonke ngaphansi kohlelo lomqashi lwe-PAYE. Isisebenzi esiholayo sikhishelwa intela ngokuzenzakalela ngaphambi kokuba sikhokhelwe; umuntu ozenzelayo, onebhizinisi lakhe, noma umqashisi wezindlu akanalokho kukhishwa okwakhelwe, ngakho i-SARS iyabadinga ukuthi balinganise futhi bakhokhe intela yabo yemali engenayo bona uqobo, kabili ngonyaka, ukuze isamba esikhulu esingakhokhwa ngasikhathi sinye singabi khona uma isitatimende sabo sonyaka sesihlolwa.

Ngubani Okumele Akhokhe I-Provisional Tax eNingizimu Afrika?

Uvamise ukuphathwa njengomkhokhi we-provisional tax uma uhola imali engeyona umholo osuvele ukhishwe kuwo i-PAYE ephelele ngumqashi. Lokho kuvamise ukuhlanganisa abazenzeleyo, izinkontraka ezizimele, abanamabhizinisi abazimele, abanikazi bamabhizinisi, kanye noma ubani ohola imali yokuqasha noma yokutshala imali engaphezu kwemikhawulo efanele ekhululekile. Akuwona wonke umuntu onemali encane yeceleni okumele abhalise ngokuzenzakalela; i-SARS isebenzisa imithetho nemikhawulo ethile ukunquma ukuthi ubani ofanelekile, ngakho uma ungaqinisekile ukuthi ungumkhokhi we-provisional tax owenqunywa imithetho yaseNingizimu Afrika, kufanele uhlole ngokuqondile ne-SARS noma umeluleki wentela obhalisiwe esikhundleni sokucabanga noma yikuphi.

I-Provisional Tax Ibalwa Kanjani eNingizimu Afrika?

Ukubala i-provisional tax, kuqala udinga ilinganiso eliqotho lemali yakho ekhokhelwa intela yonyaka wonke wentela, okusho imali yakho yonke engenayo kususwe noma iziphi izindleko zebhizinisi ezingasuswa, iminikelo ku-retirement annuity, nokunye okususwayo okuvunyelwe. Leyo mali elinganisiwe ekhokhelwa intela idlulisiswa kuzo izigaba ezifanayo eziqhubekayo zentela yomuntu siqu, njengamanje ezisukela ku-18% kuya ku-45%, ezisebenza kubo bonke abakhokhi bentela baseNingizimu Afrika. I-rebate yakho eyinhloko nanoma iyiphi i-medical scheme fees tax credit kususwa emphumeleni, kanye nanoma iyiphi i-PAYE osuvele ukhishelwe emholweni, ukufinyelela esikweletwini sakho sonke se-provisional tax sonyaka.

Leso sikweletu bese sihlukaniswa: cishe uhhafu ukhokhwa ngosuku lwenkokhelo yokuqala ye-provisional tax, futhi isamba esisele sikhokhwa ngesikhathi sesibili. Njengesibalo se-provisional tax se-SARS, leli thuluzi lilandela lelo landelelwano ngqo, ngakho izinombolo elizibonisayo ziyahambisana nendlela isitatimende se-IRP6 esiwukubalwa ngayo empeleni.

I-Provisional Tax Ikhokhwa Nini eNingizimu Afrika?

Abakhokhi be-provisional abanonyaka wentela ophela ngoFebruary bakhokha izinkokhelo ezimbili eziphoqelekile. Inkokhelo yokuqala ye-provisional tax ikhokhwa ngo-31 August, ezinyangeni eziyisithupha unyaka wentela usuqalile, futhi kufanele imboze cishe uhhafu wesikweletu sakho sonke sentela esilinganisiwe sonyaka. Eyesibili ikhokhwa ngosuku lokugcina lwebhizinisi lukaFebruary, ekupheleni konyaka wentela, futhi imboza isamba esisele ngokusekelwe elinganisweni lakho elingcono ngaleso sikhathi. Inkokhelo yesithathu, engekho phoqelekile ngokuphelele, engeyokwengeza, ingakhokhwa ngo-30 September uma ufuna ukunciphisa inzalo kunoma iyiphi ingxenye ekweletwayo uma isivele isaziwa imali yakho yangempela yalowo nyaka.

I-Provisional Tax Yabazenzeleyo Nabazisebenzelayo

Imali yokuzenzela neyokuzisebenzela iyona mbangela ovamile wokuthi abantu bafune isibalo se-provisional tax sabazenzeleyo noma isibalo sentela sabazisebenzelayo eNingizimu Afrika kuqala. Njengoba imali yokuzenzela ingaguquguquka inyanga ngenyanga, kufanele uphinde ubale ilinganiso lakho kule sibalo noma nini lapho imali yakho ishintsha kakhulu phakathi nonyaka, hhayi kuphela kanye ekuqaleni. Lokho kugcina izinkokhelo zakho ezimbili ziseduze nesikweletu sakho sangempela futhi kunciphisa amathuba ebhili elikhulu lokwengeza, noma inzalo yokungakhokhi ngokwanele, uma isihlolo sakho sokugcina sesenziwa. Uma futhi uhola umholo wesikhathi esithile eceleni komsebenzi wakho wokuzenzela, ukufaka i-PAYE esivele ikhishwe kuwo kuqinisekisa ukuthi awukhokhelwa intela kabili kuyo leyo rand efanayo.

Iseluleko: uma usulinganisile i-provisional tax yakho, isibalo sethu se-PAYE singakubonisa ukuthi umholo ohambisanayo nomholo ojwayelekile ubukeka kanjani ngemva kwentela, futhi isishintshi somholo siyasiza ukuguqula imali yokuzenzela ehora noma ngosuku ibe yilinganiso lonyaka kuqala.

Ilinganiso Le-Provisional Tax: Okungakabalwa Yilesi Sibalo

Lesi yisibalo esilula sokulinganisa i-provisional tax esakhelwe ilinganiso elisheshayo elicacile, hhayi esikhundleni sesitatimende se-IRP6. Asikubali umthetho "wenani eliyisisekelo" i-SARS eyisebenzisa ukubeka ilinganiso eliphansi elamukelekile, izinzuzo zemali (capital gains), ama-credit entela yakwamanye amazwe, amazinga entela ezinkampani ezincane ezibhalisiwe, noma izijeziso zokulinganisa okuphansi kakhulu. Uma isimo sakho semali sinzima, sihilela inkampani ebhalisiwe esikhundleni sebhizinisi lomuntu oyedwa, noma ungaqinisekile ngayo yimuphi wale mininingwane, khuluma nomeluleki wentela obhalisiwe ngaphambi kokuthumela isitatimende sakho se-IRP6.

Isibonelo Esisetshenzisiwe

Ake sithi umuntu ozenzelayo ulindele u-R600,000.00 ngemali engenayo yalowo nyaka, ngo-R100,000.00 wezindleko zebhizinisi ezingasuswa, engenayo enye imali, futhi engakayikhokhi i-PAYE. Imali yakhe ekhokhelwa intela elinganisiwe iba ngu-R500,000.00, inikeza intela yonyaka elinganisiwe engu-R98,416.43 ngemva kwe-rebate eyinhloko, izinga lentela elisebenzayo elicishe libe ngu-19.68%. Leso sikweletu sonke siba isikweletu sakhe se-provisional tax, sihlukaniswa inkokhelo yokuqala engu-R49,208.22 ekhokhwa ngo-31 August, kanye nenkokhelo yesibili engu-R49,208.21 ekhokhwa ngasekupheleni kuka-February.

Imibuzo Ejwayelekile Ye-Provisional Tax

Iyini i-provisional tax eNingizimu Afrika?

Ayilona uhlobo oluhlukile lwentela. Yindlela yokukhokha intela ejwayelekile yemali engenayo kusengaphambili, kabili ngonyaka, kubantu abangakabalwa intela yabo ngaphansi kohlelo lomqashi lwe-PAYE, njengabazenzeleyo, abanamabhizinisi abazimele, nabaqashisi bezindlu.

Ngubani okumele akhokhe i-provisional tax eNingizimu Afrika?

Noma ubani ohola imali engeyona umholo okhishwe kuyo i-PAYE ephelele, kuhlanganise abazenzeleyo, izinkontraka ezizimele, abanamabhizinisi abazimele, nabantu abahola imali yokuqasha noma yokutshala imali engaphezu kwemikhawulo ethile. Imithetho ka-SARS yokubhalisa yiyo enquma isimo sakho ngempela uma ungaqinisekile.

I-provisional tax ibalwa kanjani eNingizimu Afrika?

Ulinganisa imali yakho ekhokhelwa intela yonyaka wonke, usebenzise izigaba ezijwayelekile zomuntu siqu, ususe i-rebate yakho eyinhloko nanoma iyiphi i-medical tax credit, bese ususa i-PAYE esivele ikhishiwe. Umphumela wehlukaniswa izinkokhelo ezimbili phakathi nonyaka, okuyilokho lesi sibalo esikwenzayo ngokuzenzakalela.

I-provisional tax ikhokhwa nini eNingizimu Afrika?

Inkokhelo yokuqala ikhokhwa ngo-31 August futhi imboza cishe uhhafu wentela yakho yonyaka elinganisiwe. Eyesibili ikhokhwa ekupheleni kuka-February futhi imboza isamba esisele. Inkokhelo yesithathu engekho phoqelekile engeyokwengeza ingakhokhwa ngo-30 September.

Kufanele ngikhokhe i-provisional tax engakanani?

Kuncike emalini yakho yonyaka ekhokhelwa intela elinganisiwe. Uma intela isibaliwe kulelo linganiso kusetshenziswa izigaba nama-rebate ajwayelekile, inkokhelo yakho yokuqala ivamise ukuba uhhafu waleyo nani, kanti inkokhelo yesibili imboza okusele ngemva kwanoma iyiphi i-PAYE esivele ikhokhiwe.

Ngibala kanjani i-provisional tax yabazenzeleyo?

Hlanganisa imali yakho yokuzenzela oyilindele kulowo nyaka wentela, ususe izindleko zebhizinisi ezingasuswa kanye neminikelo ye-retirement annuity, bese usebenzisa izigaba zentela yomuntu siqu kulokho okusele. Faka lawo manani ngenhla futhi lesi sibalo senza konke okusele.

Iyiphi imali engenayo ekhokhelwa i-provisional tax?

Imali yebhizinisi noma yokuzenzela, imali yokuqasha, nenye imali engakabalwa ngokuphelele nge-PAYE zonke zibalwa elinganisweni lakho le-provisional tax. Imali yomholo esivele ikhishelwe i-PAYE ivamise ukungabalwa, nakuba ingafakwa ukulinganisa isikweletu sakho sokugcina.

Izinkokhelo ze-provisional tax zisebenza kanjani uma nginomholo nawo?

Uma uhola umholo eceleni kwemali yokuzenzela noma yebhizinisi, i-PAYE esivele ikhishwe emholweni wakho isuswa kusikweletu sakho sonke sentela elinganisiwe ngaphambi kokuba izinkokhelo zakho ezimbili ze-provisional zibalwe, ukuze ungakhokhelwa intela kabili kuyo leyo mali efanayo.

Izibalo Nemihlahlandlela Ehlobene