isifinyeto

Iziphakamiso zentela ezibalulekile eziqukethwe kuhlaka lwango-2020 Rates Ibhili ifaka okulandelayo:

• Izinguquko kumazinga kanye nemikhawulo yemali kumathebula entela engenayo yomuntu siqu - izaphulelo eziyisisekelo ezisebenza kubo bonke abakhokhi bentela zikhuphuka ziye ku-R14,958 (ngaphambili bezingu-R14,220)
• Ukulungiswa kwamazinga entela yokudlulisa ukuze kusekelwe imakethe yezakhiwo - akukho ntela yokudlulisa ekhokhwayo uma kudluliswa imali efika ku-R1 million (okwakuyi-R900,000 ngaphambilini)
• Ukwenyuka kwentela yotshwala nogwayi - Imikhiqizo yotshwala (amandla angu-4.5-16.5%) ikhuphukela ku-R4.39 ilitha

Iziphakamiso zentela ezibalulekile eziqukethwe kuhlaka lwango-2020 I-TLAB faka okulandelayo:

• Ukwethulwa okuhlongozwayo kwezintela zokuthekelisa kwamanye amazwe ezinsimbi ezilahliwe - ngo-R500 ithani ku-EU, mahhala esifundeni se-SADC, u-R1,000 ithani kwenye indawo.
• Izinyathelo zentela ezidingekayo ngenxa yokwenziwa kwesimanjemanje kohlelo lokulawula ukuhwebelana kwamanye amazwe
• Ukuqondanisa ukulungiswa kwe-carbon fuel levy noMthetho Wentela Yekhabhoni - ifomula esekelwe ku-0.1c ilitha, kodwa iyahlukahluka kuye ngokwentela evamile ekhokhwayo kanye namalitha esewonke akhiqizwayo
• Ukuvumela intela yekhabhoni "idlule" emkhakheni wamafutha oketshezi olawulwayo
• Ukubhekana nokudida ekungakhokhini intela yomqashi ohlinzeke ngemifundaze
• Ukucacisa ukukhululeka kwe-rollover yokuqaqa ukuthenga
• Izichibiyelo eziwumphumela ngenxa yezinguquko zika-2019 zesigaba 72 soMthetho We-VAT

Iziphakamiso zentela ezibalulekile eziqukethwe kuhlaka lwango-2020 TALAB faka okulandelayo:

• Izichibiyelo ezivumela ukwethulwa okuhlongozwayo kwentela yokuthekelisa kwamanye amazwe ezinsimbi ezilahliwe
• Ukususwa kwesidingo sokufakazela inhloso mayelana namacala athile asohlwini lweSheduli yesine ye-Income Tax Act, i-Value-Added Tax Act kanye noMthetho Wokuphathwa Kwentela.
• Ukwenqaba ukugunyaza ukubuyiselwa imali lapho izimbuyiselo zingakafiki ngaphansi koMthetho Wezilevi Zokuthuthukiswa Kwamakhono kanye Nomthetho Weminikelo Yomshwalense Wokungasebenzi
• Ukubanjwa kwembuyiselo kusalinde uphenyo lobugebengu
• Ukuhlola okulinganiselwe lapho impahla efanele ecelwe ngabakwa-SARS ingakanikezwa

Amanani entela evamile

LANDA AMADOKHUMENTI

• UMgcinimafa Kazwelonke Isitatimende Semidiya
• Imemorandamu Echazayo: I-TLAB Esalungiswa
• Imemorandamu Echazayo: Uhlaka lwe-TALAB
• Amareythi Namanani Emali kanye Nomthethosivivinywa Wokuchitshiyelwa Kwemithetho Yemali Engenayo
• Imithethonqubo Yezinkonzo Ze-elekthronikhi

EMAZINI

AbakwaSars bafuna ukwenza amaphutha abe yicala

I-Moneyweb [U-Barbara Curson] 

Esethulweni soMthethosivivinywa wakamuva Wokulawulwa Kwentela, uPhiko Lwezentela eNingizimu Afrika (i-Sars) luveza ukuthi luhlongoza “ukususa imfuneko yenhloso emacaleni athile obugebengu”.

Kulokho osekuphenduke umzamo wakwaSars “wesimo esinzima” sokwethusa abakhokhi bentela ukuthi bangawulandeli umthetho, sekuthathe ithuluzi elibuthuntu ukususa umthwalo ophakeme wobufakazi bokuthi isenzo - noma ukweqiwa - bekunenhloso yobugebengu.
AbakwaSars sebevele banqume ukuthi noma yisiphi isenzo noma ukweqiwa “kwenziwe ngamabomu”, ngakho-ke kuwubugebengu. Ngakho-ke kungani kufanele kuchithe isikhathi ekuzameni ukuthola lokhu?

Kubonakala sengathi encwadini yakwa-Sars, abakhokhi bentela abakwazi ukwenza iphutha elithembekile (ngokwemvelo lokhu akusebenzi kubasebenzi bakwa-Sars uqobo).

Uzakwethu we-Bowmans u-Patricia Williams uyachaza: “I-Sars ifuna ukususa imfuneko yokuthi isenzo esifanele kumele ngabe senziwe 'ngamabomu'. Lokhu kususa imfuneko yenhloso yobugebengu ngaphambi kokuba isenzo sithathwe njengobugebengu.”

Umthwalo wobufakazi

I-Sars ike yazama esikhathini esidlule “ukusebenzisa izinhlinzeko zecala lobugebengu ukuthola imali kubantu”. Nokho, ukuze iphumelele, i-Sars kwadingeka isuse umshikashika 'wenhloso yangamabomu'. Lokhu ngokusobala bekubeka izinga eliphezulu kakhulu lobuchule kubacwaningi mabhuku bakwa-Sars; phela, 'inhloso yangamabomu' idinga umthwalo osindayo wobufakazi.

UWilliams uthi: “Inhloso yobugebengu kakade ihlanganisa i-dolus eventualis - okungukuthi, ukubona kusengaphambili ukuthi kungenzeka kube nomphumela futhi ubuyisane nalokho. Ezimweni, ubudedengu obukhulu bebungavele buhlangabezane nezinga lokuthile okwenziwa 'ngamabomu'. AbakwaSars abafuna ukukwenza wukwenza amaphutha abe yicala.”

Abakhokhi bentela abaningi abakhungathekile nabasebenzi bentela bakhala ngokuthi abakwaSars babaphatha njengezigebengu. Awu, nabu ubufakazi.
I-Sars ihlose ukukhipha 'inhloso yangamabomu' kulokhu:

• Isigaba 30 (amacala entela yabasebenzi) yeSheduli yesine yoMthetho Wentela Yengeniso (TAA);
• Isigaba 58 (amacala maqondana nokuthotshelwa kwemithetho) yoMthetho Wentela Yokwengezwe; futhi
• Isigaba sama-234 soMthetho Wokuphathwa Kwentela.

Ukuchitshiyelwa kweSigaba 234 se-TAA manje kushintsha iphutha elingenziwa yinoma ubani libe yisenzo sobugebengu, njengalokhu: ukwehluleka ukwazisa u-Sars ngekheli leposi, ikheli lendawo, imininingwane yasebhange esetshenziselwa ukuthengiselana no-Sars, i-electronics. ikheli elisetshenziselwa ukuxhumana nabakwa-Sars, noma eminye imininingwane ukhomishana angase ayifune ngesaziso somphakathi.

Kuyacaca futhi ukuthi abakwaSars balindele ukuthi bonke abakhokhi bentela bafunde izaziso zabo zomphakathi, ngisho nalabo abangenayo i-inthanethi noma amaphephandaba.

Ngaphezu kwalokho, iSigaba 234 sihlinzeka ngokuthi abakwaSars bangabhalisa futhi banikeze inombolo yereferensi yomkhokhintela kumuntu ongabhalisiwe. Maye kumuntu ongakwazi lokhu, ngoba ukungasebenzisi le nombolo kunoma yikuphi ukuxhumana nabakwaSars kuzokuphendula isigebengu.

Ohlakeni lweMemorandamu mayelana nezinjongo zoMthethosivivinywa Wokuchibiyela Imithetho Yezokuphathwa Kwentela, abakwa-Sars babeka izizathu zokuthi ukusebenzisa igama elithi “ngamabomu” maqondana nobugebengu obusemthethweni akulungile, nokuthi akwenzeki “ukudebeselela” okuthile, nokuthi ukwehluleka. ukwenza into edingwa nguMthetho kungaba “yinkinga”.

Inhloso

UWilliams unombono wokuthi: “Lokhu akulungile neze. Umuntu angakwazi ngamabomu ukwehluleka ukuhambisa imbuyiselo yakhe yentela, noma ehluleke ngenhloso ukukhokha izintela zakhe. Lokhu kubukeka sengathi i-Sars ikhuluma kabi ngesikhundla, ukuze yenze isichibiyelo [esingenabulungiswa] esihlongozwayo sibonakale sinengqondo.”

I-National Prosecuting Authority (NPA) inombono “wokuthi amagama amanje amayelana namacala obugebengu abukela phansi kakhulu ikhono le-Sars lokuqinisekisa ukuthobela umthetho ngokusekelwe ezingeni elilindelekile kumuntu onengqondo”.

“Ngenxa yalokho,” isho, “lokhu kungase kuphazamise ukushushiswa kwabakhokhi bentela abangathobeli mthetho yi-NPA ngokufuna ukufakazela izici zobugebengu.”

UWilliams uyamangala: “Kusukela nini kufanele kususwe izici ezithile zobugebengu ukuze kube lula ukushushisa?”

Kungenzeka yini ukuthi i-NPA, engakwazi ukukhomba irekhodi eliyimpumelelo ekwenzeni izigebengu ezinamandla zilandise ngobugebengu bazo, ibone ukuthi ayinalo ikhono lokuhoxisa ukuboshwa kwentela 'ka-Al Capone' ngaphandle kokususa 'inhloso yangamabomu'?

Mayelana ne-Sars, ingabe izinkinga zayo zisuka egameni elithi 'inhloso yangamabomu' ehlambalaza imizamo yayo yokushushisa abafana abakhulu - noma ngenxa yokuntuleka kwayo amakhono, ukungasebenzi kahle, kanye nokuxoshwa kwayo yi-state capture?