Ukuhlolwa Kwezikweletu Ozisebenzayo | Umhlahlandlela waseNingizimu Afrika
Ukuhlolwa kwezikweletu okuzisebenzele eNingizimu Afrika: izitatimende zasebhange, isilinganiso semali engenayo, ukuqinisekiswa kwentela, nokuthobela i-NCA kubabolekisi nabadayisi. Isiqondiso esiwusizo.
Ukuhlola izikweletu ngokuzisebenza kwakho eNingizimu Afrika kuveza inselele ehlukile kubanikezeli bezikweletu nabadayisi. Lapho abafakizicelo abaholayo behlinzeka ngama-payslips nezincwadi zokuqashwa, umfakisicelo ozisebenzelayo uvamise ukuba nemali engenayo engajwayelekile, izindlela eziningi zokuhola, futhi ayikho idokhumenti eyodwa efakazela kahle amandla okukhokha. Ababolekisi nabadayisi kusafanele banelise izimfuneko ezifanayo zoMthetho Wezikweletu Kazwelonke (NCA)—izinyathelo ezifanele zokuhlola izindlela zezimali nezibopho—kodwa amathuluzi nendlela yokusebenza kuyehluka. Lesi sihloko sichaza ukuthi kungani abenzi bezicelo abazisebenzelayo kunzima ukuzihlola, indlela yokuqinisekisa imali engenayo kusetshenziswa izitatimende zasebhange nezimbuyiselo zentela, indlela yokusingathwa kwemali engenayo yesizini nengekho emthethweni, nokuthi ababolekisi abancane nabathengi bangayisebenzisa kanjani indlela engaguquki, ethobelayo. Ukuze uthole uhlaka olubanzi, bona i- umhlahlandlela wokuhlola ukukwazi ukukhokhela.
Kungani Abenzi Bezicelo Abazisebenzayo Kunzima Ukuzihlola
Kochwepheshe bezikweletu, inkinga eyinhloko ukuqinisekiswa. Umsebenzi oholayo wethula i-payslip evela kumqashi owaziwayo; igama lomqashi, isamba somholo womthengi, kanye nezimali ezibanjwayo ezisemthethweni ziyabonakala futhi zingahlolwa. Umfakisicelo ozisebenzelayo akanakho okulinganayo. Imali engenayo ingase iqhamuke kumnikazi oyedwa, inkampani encane, umsebenzi ozimele, noma ingxube yemithombo. Kungase kuhluke inyanga nenyanga—usonkontileka okhokha lapho umsebenzi usuphothuliwe, umnikazi wesitolo se-spaza onenani eliphakeme lesizini, noma umxhumanisi osebenza njalo ngekota. Lokho kuhlukahluka kwenza kube nzima ukuphendula umbuzo odingwa yi-NCA: yiziphi izindlela zezimali ezikhona zomthengi namathemba?
Ukusakazwa kwemali eminingi kwengeza ubunkimbinkimbi. Umthengi angase atholeimali yokuqasha, izimali zokubonisana, nezabelo; ukusakaza ngakunye kungase kube nesikhathi esihlukile kanye nemibhalo. I-payslip eyodwa ibonisa inombolo eyodwa; kulowo ozisebenzayo, umhloli kufanele anqume ukuthi iyiphi imali engenayo okufanele ayifake, ngasiphi isikhathi, nokuthi uzoyihlanganisa kanjani noma ayilinganisele kanjani. Ngaphandle kwendlela evamile, umhloli oyedwa angase asebenzise amakhredithi ebhange enyanga edlule, omunye isilinganiso sezinyanga eziyisithupha, kanye nokuhlola kwakamuva kwentela—ukukhiqiza imiphumela ehlukene yokukwazi ukukhokhela umfakisicelo ofanayo. Ukungahambisani kudala kokubili ukulunga kanye nengozi yokuthobela.
Kungani Izindlela Zamanje Zivame Ukuhluleka
Amafemu amaningi asathembele kuzitatimende zebhange le-PDF, amaspredishithi e-Excel, nokwahlulela okwenziwa ngesandla. Umhloli uthola izitatimende zezinyanga ezintathu noma eziyisithupha, ahlole amadiphozithi, futhi athathe inyanga ephakeme kakhulu, isilinganiso, noma isilinganiso esinzima. Awukho umthetho ojwayelekile lapho okwenziwayo kubalwa njengemali engenayo (izimbuyiselo, izimbuyiselo, nokudluliselwa komuntu siqu kungakhuphula inani), futhi akukho ukuxhumana phakathi kwezitatimende ezingavuthiwe nenombolo yokugcina esetshenziswe ekubalweni kokukwazi ukuthengeka. Uma i-NCR noma umcwaningi mabhuku ebuza ukuthi imali engenayo yatholwa kanjani, impendulo imvamisa ithi “sibheka izitatimende,” okuyinto engavikeleki.
Ukubuyiselwa kwentela asetshenziswa kancane noma asetshenziswa kabi. Amadokhumenti e-eFiling akwa-SARS—IT12 (i-income tax return), i-IT34 (isitatimende se-akhawunti yentela)—ahlinzeka ngombono oqinisekisiwe weholo elimenyezelwe, kodwa ngokuvamile acelwa kuphela ezinsizeni ezinkudlwana noma ashaywe indiva ukuze avune izitatimende zasebhange ngoba zibonakala zihamba kancane noma ziyinkimbinkimbi. Umphumela uba ukuthi ukuhlola ozisebenzelayo kuyehluka ngomhloli nangomboleki: amanye amafemu ayamukela imali engenayo eshiwo.ngokuqinisekiswa okuncane, ezinye zidinga imibhalo egcwele yentela, futhi abaningi bahlala phakathi nemithetho ye-ad hoc. Lokho kungahambisani kuyinkinga ku-Isigaba 81 se-NCA, okudinga izinyathelo ezifanele ezisekelwe olwazini olutholakala kumhlinzeki wekhredithi. Okubalulekile “njengokunengqondo” akufanele kuncike ekutheni ifayela lihlala kuliphi ideski.
Indlela Enhle Yokuhlola Izikweletu Zokuzisebenza Okubukeka Kanjani
Indlela efanele inezinsika ezintathu: imithombo yemali engenayo echaziwe, isikhathi esijwayelekile sokulinganisa, kanye nokuqinisekisa okuhambisana nendawo nobungozi.
Ukuhlaziywa kwesitatimende sasebhange njengethuluzi eliyinhloko
Kwabaningi abafaka izicelo abazisebenzayo, izitatimende zasebhange ziwubufakazi obusebenzayo beholo. Abasebenzi abaholayo banama-payslip; abazisebenzayo banamadiphozithi. Umhloli kufanele achaze ukuthi yimaphi amakhredithi abalwa njengemali engenayo—ngokuvamile amarisidi ebhizinisi, izinkokhelo zeklayenti, kanye nokudluliswa kwemali okuvamile okuvela ku-akhawunti yebhizinisi—futhi akhiphe izinto eziphuma kanye njengezimbuyiselo, imalimboleko etholiwe, noma ukudluliselwa komuntu siqu phakathi kwama-akhawunti omthengi siqu. Isikhathi kufanele sibe sobala: izinyanga ezintathu ubuncane bamaphethini okubona; izinyanga eziyisithupha zingcono kumabhizinisi esizini. Umphumela kufanele ube isilinganiso semali engenayo yanyanga zonke, esibhalwe ngendlela (isb. “isamba samakhredithi ahlobene nebhizinisi phakathi nezinyanga eziyisithupha, ahlukaniswe ngeziyisithupha”) ukuze kusebenze ukucabanga okufanayo kuwo wonke amafayela.
Isilinganiso semali engenayo phakathi nezinyanga ezi-3–6
Imali engenayo engafanele kufanele ilinganiswe ngesikhathi esiphusile. Umuntu osebenza ezimele ohola u-R45,000 ngenyanga eyodwa no-R12,000 kwelandelayo “akakafakazeli” u-R45,000 njengeholo elizinzile; isilinganiso sezinyanga eziyisithupha sibusheleleziiziqongo nemikhombe futhi inikeza isithombe esingokoqobo somthamo. Emabhizinisini ezikhathi ezithile zonyaka—ngokwesibonelo isitolo sespaza esinenzuzo eqinile kaDisemba nezinyanga zasebusika ezibuthakathaka—izinyanga eziyisithupha noma ngisho nezinyanga eziyishumi nambili zingase zifaneleke ukuze isilinganiso singahlanekezelwe yinkathi eyodwa ephezulu noma ephansi. Inqubomgomo kufanele isho isikhathi esimisiwe (isb. izinyanga eziyisithupha zokuzisebenza) futhi ivumele izikhathi ezinde lapho kubonakala khona isizini. Leso silinganiso sibe sesifinyelela ku- isikweletu-kuya-imali engenayo nengqondo yokukwazi ukukhokhela okufanayo okusetshenziselwa abafake izicelo abaholayo.
Ukuqinisekiswa kwembuyiselo yentela lapho kufanele
Izimbuyiselo zentela zengeza isendlalelo sesibili sokuqinisekisa. Amadokhumenti e-eFiling akwa-SARS—IT12 (imbuyiselo yonyaka) kanye ne-IT34 (i-akhawunti yentela)—abonisa iholo elimenyezelwe kanye nentela ekhokhiwe. Ziwusizo ezindaweni ezinkudlwana noma lapho imali engenayo yesitatimende sasebhange ingacacile, futhi ziqondanisa ukuhlaziya nalokho umthengi akumemezele kusiphathimandla semali engenayo. Azihlali zisesikhathini samanje (imbuyiselo yakamuva ingase ibe eyonyaka owandulele), ngakho-ke zisetshenziswa kangcono kanye nezitatimende zasebhange zakamuva: intela iqinisekisa izinga lemali engenayo esikhathini eside; izitatimende zasebhange ziqinisekisa ukungena kwemali kwakamuva. Lapho umthengi engakwazi noma engeke anikeze imibhalo yentela, umnikezi wesikweletu (wemali-mboleko) kufanele anqume ukuthi izitatimende zasebhange zizodwa zanele usayizi wesikhungo nengcuphe, futhi abhale leso sinqumo.
Imali Engenayo Yesizini Nengajwayelekile: Izibonelo Ezisebenzayo
Amaphrofayili ahlukene wokuzisebenza adinga ukuphathwa okuhluke kancane. Izimiso—zichaza imali engenayo, isilinganiso phakathi nesikhathi esinengqondo, ziqinisekisa lapho kungenzeka khona—zisebenza kubo bonke; imininingwane iyahlukahluka.
I-spaza shopumnikazi* angase abe nokuthengiswa okuqinile kukaDisemba neholide nezinyanga ezithule phakathi. Ukusebenzisa kuphela inyanga engcono kakhulu ukweqa umthamo; ukusebenzisa kuphela okungaphansi kokubi kakhulu. Isilinganiso sezinyanga eziyisithupha noma eziyishumi nambili sediphozithi yebhizinisi, enomthetho ocacile walokho okubalulekile njengemali engenayo yebhizinisi (kuze kube idiphozithi, izaphulelo zabahlinzeki, njll.), inikeza isisekelo esifanelekile. umxhumanisi ozisebenzelayo angase akhokhele amaklayenti nyanga zonke noma ekupheleni kwephrojekthi; imali engenayo ingaba nezigaxa. Futhi, isilinganiso esingaphezu kwezinyanga ezintathu kuya kweziyisithupha kanye nokungabandakanyi izinkokhelo zephrojekthi eyodwa uma zingaphindi zivimbele kokubili ukuhlolwa okudlulele nangaphansi. usonkontileka omncane (isb. umakhi, osebenza ngamapayipi) angase athole izinkokhelo zenqubekelaphambili; amakhredithi asebhange azobonisa imijikelezo yemisebenzi. Ukuchaza “imali engenayo” njengediphozithi ehlobene nohwebo kanye nesilinganiso esingaphezu kwezinyanga eziyisithupha kuhambisana nephethini ngaphandle kokudinga isiliphu sokukhokha esingekho.
Esimeni ngasinye, umhloli kufanele aqaphele uhlobo lwebhizinisi kanye nesikhathi esimaphakathi esikhethiwe kufayela, ukuze inani lemali engenayo likwazi ukuphinda likhiqizeke futhi livikeleke. Ku-ababolekisi abaNCAne, ovame ukubona abafake izicelo abazisebenzelayo abaningi kunamabhange amakhulu, ukwenza le ndlela ibe sezingeni kunciphisa ukungqubuzana futhi kusekela kokubili ikhwalithi yephothifoliyo kanye nokulindelwe yi-NCR.
I-NCA Nokuhambisana Nemithetho: Kusebenza Isigaba 81 Ngaphandle Kohlobo Lokuqashwa
Isigaba 81 se-NCA sidinga ukuthi abahlinzeki bezikweletu bathathe izinyathelo ezifanele zokuhlola izindlela zezimali ezikhona zomthengi, amathemba, kanye nezibopho ngaphambi kokwenza isivumelwano sesikweletu. Leso sibopho sisebenza noma ngabe umthengi uqashiwe noma uyazisebenza. I-NCR ayinikezi indlela eyodwaukuze kuqinisekiswe iholo lokuzisebenza; ilindele ukuthi abahlinzeki bezikweletu basebenzise ulwazi abanalo futhi babhale phansi lokho okwenziwe. Ukuthembela emalini engenayo eshiwo ngaphandle kokuqinisekisa cishe ngeke kwenelise “izinyathelo eziphusile.” Ukusebenzisa izitatimende zasebhange ngendlela ecacile, engaguquguquki kanye nokuhambisana nezimbuyiselo zentela lapho kufanele khona kuyindlela evikelekile.
Ukugcinwa kwezindaba. Umnikezi wesikweletu (wemali-mboleko) kumele akwazi ukukhombisa ukuthi iyiphi imali engenayo esetshenzisiwe, ukuthi yatholwa kanjani, nokuthi ingene kanjani ekuhloleni ukukwazi ukukhokhela. Lapho idatha ye-bureau ihlelwa futhi ukugeleza komsebenzi wokuhlola kuthwebula umthombo wemali engenayo, isikhathi esimaphakathi, namadokhumenti okuqinisekisa endaweni eyodwa, ukuxhumana phakathi kobufakazi bomuntu ofake isicelo ozisebenzele kanye nesinqumo sicacile. Lokho kusekela kokubili izimfuneko zokulandela umkhondo nokuphathwa ngendlela efanayo kubo bonke abafake izicelo. Ukuze uthole isithombe esigcwele sezibopho ze-NCA, bona Umhlahlandlela wokuhambisana noMthetho Wezikweletu Kazwelonke.
Isicelo Esisebenzayo: Ukusuka Emibhalweni Kuya Esinqumweni
Empeleni, ukugeleza kuwukuthi: ukuqoqa izitatimende zasebhange (kanye namadokhumenti entela uma kudingeka), chaza futhi ukhiphe imali engenayo, isilinganiso phakathi nesikhathi esikhethiwe, bese ufaka umphumela ohlakeni olufanayo lokukwazi ukukhokhela olusetshenziswa wonke umuntu—izibopho ezikhona ezivela embikweni wehhovisi, izindleko zokuphila, isitolimende esihlongozwayo, kanye amagoli esikweletu noma ezinye izinkomba zobungozi. Umfakisicelo ozisebenzelayo akahlolwa ngezinga elehlukile; zihlolwa ngemibono eyahlukene. Okuphumayo—ingabe lo mthengi angakwazi ukukhokhela lesi sikweletu—ngumbuzo ofanayo.
Ababolekisi abancane kanye nabadayisi bezikweletu bavame ukubona ingxenye ephezulu yabenzi bezicelo abazisebenzelayo kunamabhange avamile. Kwababolekisi abancane, ukulinganisaindlela yokuqinisekisa imali engenayo (isb. isilinganiso sezinyanga eziyisithupha ezitatimendeni zasebhange, intela lapho indawo ingaphezu kuka-R50,000) iqinisekisa ukuthi abahloli abathuthukisi icala ngalinye. Kubathengi, abenzi bezicelo abazisebenzelayo abazifanelekela ngaphambili abanomqondo ofanayo bathuthukisa ikhwalithi yezicelo ezithunyelwa kubabolekisi futhi kunciphisa ukwenqatshwa okuvela emibhalweni yemali engenayo engacacile noma engahambisani. Kuzo zombili izimo, ukuba nenqubomgomo ecacile kanye nendlela ehlelekile yokurekhoda umthombo wemali engenayo nokubala kusekela umthamo, ukungaguquguquki, nokuhambisana.
Ngekabani Lokhu
Le ndlela ingeyabanikezi bezikweletu kanye nabadayisi bezikweletu abahlola abafake izicelo abazisebenzelayo eNingizimu Afrika. Isebenza ikakhulukazi kubabolekisi abancane, abavame ukubhekana nabanikazi be-spaza, abadayisi, nosonkontileka abancane; kubadayisi bezikweletu abafanelekela kuqala ukufaka izicelo ngaphambi kokuthumela kubabolekisi; kanye nanoma yimuphi umnikezi wesikweletu obhalisiwe we-NCR ofuna indlela engaguquki, ebhaliwe yokuhlola ukukwazi ukuzikhokhela wena ngokwakho. Abeluleki ngezezikweletu bangase futhi bahlangane nabathengi abazisebenzelayo ekubuyekezeni izikweletu; izimiso ezifanayo—imali engenayo eqinisekisiwe, isilinganiso, kanye nemibhalo ecacile—iyasebenza lapho kunqunywa ukuba nezikweletu ngokweqile futhi kuklanywa iziphakamiso zokuhlela kabusha. Umgomo indinganiso eyodwa yokunakekela: izinyathelo ezifanele, ezisetshenziswa ngokungaguquki, ngomkhondo wokucwaninga ocacile kusukela ebufakazini kuya esinqumweni. Amafemu enza ngokusemthethweni inqubomgomo yawo yokuzisebenza anciphisa kokubili isikhathi esichithwa kudingidwa amacala kanye nengozi yemiphumela engaguquki ekubuyekezweni kwe-NCR.
Indlela Engaguquguquki Yokuhlola Isikweletu Sokuziqasha
Ukuhlolwa kwezikweletu ozisebenzayo eNingizimu Afrikaayidingi izinga elihlukile lomthetho—idinga indlela yokuqinisekisa ehlukile. Ukuhlaziywa kwesitatimende sasebhange okunesikhathi esilinganiselwe sokulinganisa, okulekelelwa yizimbuyiselo zentela lapho kufanele khona, kunikeza abahlinzeki bezikweletu nabadayisi indlela evikelekile yokuhlola izindlela zezimali lapho ama-payslips engatholakali. Ukulinganisa leyo ndlela kubo bonke abahloli nokuyixhumanisa nokufinyeleleka okuhlelekile kanye nedatha yehhovisi kunciphisa ukungahambisani futhi kusekela ukuthobela kwe-NCA.
Xhumana ukuze ubone ukuthi ukuhlolwa kwekhredithi okuhlelekile kungasekela kanjani ukuqinisekiswa kwemali engenayo okungaguquki kanye nezinqumo zokukwazi ukuzikhokhela kwabafake izicelo abazisebenzelayo kuyo yonke indlela yakho.