isifinyeto

I-1. Izincazelo

Kulolu Hlelo "Umthetho" kushiwo uMthetho Wezeluleko Ngezezimali kanye Nemisebenzi Yokuxhumanisa, 2002 (uMthetho No. 37 ka 2002), futhi noma yiliphi igama noma isisho incazelo yalo enikelwe eMthethweni iyoba nencazelo enikezwe yona, futhi –

"crypto assets" lisho noma yikuphi ukuvezwa kwedijithali kwevelu okungadayiswa ngedijithali, noma kudluliswe, futhi engasetshenziselwa izinjongo zokukhokha noma zokutshala izimali, kodwa ngaphandle kokuvezwa kwedijithali kwezimali ze-fiat noma izibambiso esezingena ngaphakathi kwencazelo yomkhiqizo wezezimali.

2. Isimemezelo sezimpahla ze-crypto njengomkhiqizo wezezimali

Isiphathimandla ngalokhu, ngokwendima (h) yencazelo yomkhiqizo wezezimali, simemezela izimpahla ze-crypto njengomkhiqizo wezezimali.

3. Isihloko esifushane, ukuqala kanye nezinhlelo zezinguquko

1. Lesi simemezelo sibizwa ngokuthi i-Declaration of crypto assets njengomkhiqizo wezezimali, ka-2021.
2. Lesi Simemezelo siqala ukusebenza ngosuku lokushicilelwa kwaso kusizindalwazi soMkhandlu.
3. Naphezu kwesigatshana (2), noma yimuphi umuntu, ngokushesha ngaphambi kosuku lokuqala lwalesi Simemezelo, njengesici esivamile sebhizinisi lalowo muntu, ohlinzeka ngezinsizakalo zezezimali maqondana nezimpahla ze-crypto -
   • (a) kumele balethe isicelo sokugunyazwa njengabahlinzeki bezinsizakalo zezezimali ngaphansi kwesigaba sesi-8 soMthetho zingakapheli izinyanga ezi-4 kusukela osukwini lokuqala kwalesi siMemezelo; futhi
   • (b) ingase iqhubeke nokunikeza izinsizakalo zezezimali maqondana nezimpahla ze-crypto kuze kube -
     • (i) isikhathi sokuhambisa isicelo okubhekiselwe kuso (a) sesiphelile ngaphandle kokuthi umuntu afake isicelo; noma
     • (ii) isicelo okukhulunywe ngaso ephuzwini (a) sivunyiwe noma senqatshiwe.