I. Isendlalelo
Imithetho emelene nokugwema ephathelene nokuphucwa kwesabelomali yethulwa okokuqala ku-Income Tax
Act (the Act) ngo-2009. Ukuhlukaniswa kwezabelo kuvamise ukwenzeka uma inkampani yabanikazi bamasheya ihlose
ukungatshali imali enkampanini eqondiwe kugwema intela yemali engenayo (okuhlanganisa nentela yenzuzo enkulu) engenza kanjalo
ngokuvamile kuvela ekuthengisweni kwamasheya. Lokhu kufezwa yinkampani enamasheya iqinisekisa lokho
inkampani eqondiwe imemezela isabelo esikhulu kuyo ngaphambi kokudayiswa kwamasheya kuleyo nkampani ehlosiwe
kulowo ongase abe umthengi. Le dividendi yangaphambi kokudayiswa, ekhululiwe ku-Dividends Tax (ku-
icala le-dividend yokuhlala ememezela futhi ekhokha i-dividend kwenye inkampani yokuhlala),
yehlisa inani lamasheya enkampanini eqondiwe. Ngenxa yalokho, inkampani yabanikazi bamasheya ingakwazi
thengisa amasheya ngenani eliphansi, ngaleyo ndlela ugweme umthwalo wentela wenzuzo enkulu kakhulu
inhlonipho yokuthengiswa kwamasheya.
Ngo-2017, kwenziwa izichibiyelo eMthethweni ukuze kuqiniswe imithetho emelene nokugwema
ngokuhlubula izabelo. Ngokwezinguquko zango-2017, izabelo ezikhishiwe ezithathwa njenge
izabelo ezingavamile, ezitholwe inkampani yabanikazi bamasheya zithathwa njengenzuzo noma imali engenayo
ngaphansi kwentela ezandleni zaleyo nkampani yabanikazi bamasheya, inqobo nje uma amasheya maqondana
okuyiziphi izinzuzo ezingajwayelekile ezitholwayo, zichithwa phakathi nenkathi eyizinyanga eziyi-18 ngaphambi kwalokho
lokho kulahlwa.
Ngaphezu kwalokho, ngo-2018, izichibiyelo ezenziwe ngo-2017 zihlinzekela ukulwa nokugwema.
imithetho ephathelene nemithetho yokuphucwa izabelo ukuze iqede imithetho yokuhlelwa kabusha kwenkampani yayi
kuhlehlisiwe ukuze kuqinisekiswe ukuthi lezi zichibiyelo zika-2017 azivimbeli ukuhlelwa kabusha okusemthethweni
ukuthengiselana.
II. Izizathu zoshintsho
Sekufike ezindlebeni zikaHulumeni ukuthi abakhokhi bentela abathile sebeqalile ukukhokhiswa intela ngendlela ehlukumezayo
izinhlelo okuhloswe ngazo ukweqa imithetho ekhona manje emelene nokugwema ephathelene nokuphucwa kwezabelo
amalungiselelo. Lezi zinhlelo zibandakanya izigidi zamarandi futhi zinamandla okucekela phansi iNingizimu
Isisekelo sentela sase-Afrika. Lezi zinhlelo zakamuva zibandakanya, isibonelo, ukusatshalaliswa kwenzuzo enkulu
ngenkampani eqondiwe enkampanini enamasheya kuhlanganiswe nokukhishwa, ngalokho okuhlosiwe
inkampani, yamasheya ayo kumuntu wesithathu noma abantu besithathu. Umphumela wokugcina uwukuhlanjululwa kwe-
intshisekelo esebenzayo yenkampani yabanikazi bamasheya kumasheya enkampani eqondiwe engabandakanyi
ukuchithwa kwalawo masheya yinkampani yabanikazi bamasheya. Inkampani yabanikazi bamasheya iyaphela, ngemva kwalokho
ukuqaliswa kwalolu hlelo, ngentshisekelo esebenzayo enganakwayo kumasheya we
inkampani eqondiwe ngaphandle kokucupha imithetho yamanje yokulwa nokugwema. Lokhu kungenxa yamanje
Imithetho emelene nokugwema iqalwa uma kukhona ukuchithwa kwamasheya ngenkathi lezi zakhiwo ezintsha
5
akuphumeleli ekuchithweni kokugcina kwamasheya kodwa ekunciphiseni inzuzo esebenzayo kokuhlosiwe
inkampani.
III. Isiphakamiso
Kwahlongozwa kuSithasiselo C soBuyekezo lweSabelomali sika-2019 ukuthi izichibiyelo kufanele zenziwe
imithetho yamanje yokulwa nokugwema ukuze kunqandwe ukusetshenziswa kwalezi zinhlelo ezintsha zokwephula izabelo.
Ngaphezu kwalokho, uma kubhekwa isimo esihlukumezayo salezi zinhlelo, kwahlongozwa ukuthi
izichibiyelo kufanele ziqale ukusebenza kusukela ngosuku lwesimemezelo, esasingowezi-2019
Usuku Lwesabelomali Lukazwelonke Lonyaka, (okungukuthi mhla zingama-20 kuNhlolanja wezi-2019). Lokhu kusho ukuthi okuhlongozwayo
izichibiyelo zomthetho wemithetho emelene nokugwema othintana nokwephucwa kwezabelo zizofika
izoqala ukusebenza kusukela zingama-20 kuNhlolanja wezi-2019 futhi isebenze ezinhlelweni zokuhlubula izabelo ezingenwe kuzo noma
ngemuva komhla zingama-20 kuFebhuwari 2019. Lokhu kungenelela komthetho ngeke kusebenze maqondana nenzuzo
izinhlelo zokukhumula ezingenwe ngaphambi komhla zingama-20 kuNhlolanja wezi-2019.
Ngokwezichibiyelo ezihlongozwayo umthetho wokulwa nokugwema ukusebenzelana nemithetho yokuphucwa izabelo
izosebenza kanje:
Imithetho emelene nokugwema ngeke isasebenza kuphela ngesikhathi umninimasheya
inkampani ikhipha amasheya enkampanini eqondiwe.
Ukwengeza, imithetho emisha yokulwa nokugwema izosebenza kulokhu okulandelayo okulwa nokugwema:
o Izinkampani zabanikazi bamasheya zizokwenza, ngezinhloso zemithetho emelene nokugwema ebhekana nazo
ukuchithwa kwe-dividend, kuthathwe njengokuchithiwe futhi kwaphinde kwatholwa kabusha
amasheya enkampanini eqondiwe naphezu kokuthi bengawakhiphi amasheya abo, uma
Inkampani eqondiwe ikhipha amasheya kwenye inhlangano kanye nenani lemakethe le
amasheya aphethwe yinkampani enamasheya enkampanini eqondiwe ancishiswa ngo
isizathu samasheya akhishwe inkampani eqondiwe.
o Esimeni esinjalo, inkampani enamasheya izothathwa njengenayo
ilahlwe iphesenti lamasheya enawo enkampanini eqondiwe
ngokushesha ngemva kokukhishwa kwesabelo okuholela ekwehleni kwenani le
iyabelana ngayo. Iphesenti elicatshangwayo yiphesenti imakethe
inani lalawo masheya lehliswe ngenxa yokukhishwa kwamasheya.
Njengasezinhlinzekweni zamanje zokulwa nokugwema, inani elizophinda libhalwe kabusha lizoba likhulu kakhulu
yezabelo ezingayikhokhi intela ezitholwe noma eziqoqwe enkampanini yabanikazi bamasheya ngaphakathi
Izinyanga eziyi-18 ezithathwa njengedlula amaphesenti ayi-15 yenani eliphakeme lemakethe lamasheya
enkampanini eqondiwe ekuqaleni kwaleyo nkathi yezinyanga eziyi-18 noma inani lemakethe lamasheya
ephethwe yinkampani enamasheya enkampanini eqondiwe.