UMthetho osaYilwayo woLungiso lweMithetho yeRhafu

UNondyebo weSizwe kunye neNkonzo yeNgeniso yoMzantsi Afrika (i-SARS) bapapashe uMthetho osaYilwayo oLungisiweyo weMithetho yeRhafu yowama-2020 (idrafti ye-TLAB yowama-2020) kunye noMthetho-sihlomelo oYilwayo weMithetho yoLawulo lweRhafu yowama-2020 (idrafti ye-TALAB yowama-2020) ukuze kuhlomle. Idrafti yowama-2020 yoMthetho oYilwayo weeRhafu nezixa-mali kunye noLungiso loMthetho osaYilwayo weRhafu (idrafti yoMthetho oYilwayo wamaRhafu wama-2020) nawo waphinda wapapashwa okwesibini ukulungiselela igalelo.

Nceda ujonge isishwankathelo sezilungiso ezicetywayo zerhafu kunye neereyithi kwikhonkco elingezantsi.

Eyona mpikiswano inkulu kukushenxiswa okucetywayo kwemfuneko kwi-SARS yokungqina injongo kumatyala athile olwaphulo-mthetho ngokubhekiselele kubhengezo olwenziwe malunga nerhafu yengeniso, i-VAT kunye nezibhengezo zoMthetho woLawulo lweRhafu. Oku kuthetha ukuba xa wenze impazamo kwizibhengezo zakho zerhafu, u-SARS unokukubona oku njengenjongo yolwaphulo-mthetho.

13664 nxaxheba (ivaliwe nge-31 ka-Agasti)

KHUPHELA AMAPHEPHA

• Icandelo Loonondyebo Besizwe Ingxelo yemidiya
• Imemorandam yeNkcazo: I-TLAB eYilwayo
• Imemorandam yeNkcazo: UYilo lwe-TALAB
• IiRhafu nezixa-mali kunye noMthetho osaYilwayo woLungiso lweMithetho yeNgeniso
• Imigaqo kwiiNkonzo zoMbane

KUSASAZO

I-Sars ijonge ukwenza iimpazamo zibe lulwaphulo-mthetho

Moneyweb [uBarbara Curson] 

Kwintshayelelo yoMthetho osaYilwayo woLawulo lweRhafu wamva nje, iNkonzo yeRhafu yaseMzantsi Afrika (i-Sars) ibonisa ukuba iphakamisa “ukususa imfuneko yenjongo kulwaphulo-mthetho oluthile”.

Kwinto esele iyilinge le-Sars “lokumonga nzima” lokoyikisa abahlawuli berhafu ukuba bathobele, ithathe isixhobo esibuthuntu sokususa umthwalo ophezulu wobungqina bokuba isenzo – okanye ukungenzi – bekunenjongo yolwaphulo-mthetho.
I-Sars sele igqibe kwelokuba nasiphi na isenzo okanye ukushiyiwa “kwenziwe ngabom”, ngoko ke kukwaphula umthetho. Ngoko kutheni kufuneka ichithe ixesha ngokuzama ukumisela oku?

Kubonakala ngathi kwincwadi kaSars, abahlawuli berhafu abanakwenza impazamo enyanisekileyo (ngokwemvelo oku akusebenzi kubasebenzi bakwaSars).

Iqabane leBowmans uPatricia Williams uyacacisa: “I-Sars ifuna ukususa imfuneko yokuba isenzo esifanelekileyo kufuneka senziwe 'ngabom'. Oku kususa imfuneko yenjongo yolwaphulo-mthetho phambi kokuba isenzo sithathwe njengolwaphulo-mthetho.”

Umthwalo wobungqina

I-Sars kwixesha elidlulileyo izame “ukusebenzisa izibonelelo zolwaphulo-mthetho ukufumana imali ebantwini”. Nangona kunjalo, ukuze iphumelele, i-Sars kwafuneka isuse umqobo 'wenjongo yangabom'. Ngokucacileyo oku kubeka iqondo eliphezulu lobuchule kubaphicothi-zincwadi bakwaSars; Ngapha koko, 'injongo yangabom' ifuna ubungqina obungakumbi.

UWilliams uthi: “Injongo yolwaphulo-mthetho sele iquka i-dolus eventualis - oko kukuthi, ukubona kwangaphambili isiphumo esinokuba nokwenzeka kwaye uzixolelanise noko. Kwiimeko, ukungakhathali okugqithisileyo kuya kuba sele kungenelwe kumgangatho wento eyenziwe 'ngabom'. Into iSars izama ukuyenza kukwenza iimpazamo.”

Uninzi lwabahlawuli berhafu kunye nabasebenzi berhafu abadanileyo bakhalaza ngelithi iSars ibaphatha njengezaphuli-mthetho. Kaloku, nabu ubungqina.
I-Sars ijonge ukukhupha 'injongo yangabom' ku:

• Umhlathi 30 (ulwaphulo-mthetho lwerhafu yabasebenzi) kwiShedyuli yesine yoMthetho weRhafu yeNgeniso (TAA);
• ICandelo lama-58 (ulwaphulo-mthetho ngokubhekiselele kuthotyelo) loMthetho weRhafu yeValue-Added Tax; kwaye
• ICandelo lama-234 loMthetho woLawulo lweRhafu.

Ukulungiswa kweCandelo lama-234 le-TAA ngoku kuyitshintsha impazamo enokwenziwa nguye nabani na ukuba ibe sisenzo solwaphulo-mthetho, esifana: nokusilela ukwazisa u-Sars ngedilesi yeposi, idilesi yendawo yokuhlala, iinkcukacha zebhanki ezisetyenziselwa iitransekshini no-Sars, i-elektroniki. idilesi esetyenziselwa unxibelelwano no-Sars, okanye ezinye iinkcukacha njengoko umkomishinala enokufuna ngesaziso sikawonke-wonke.

Kukwacacile nokuba iSars ilindele ukuba bonke abarhafi bafunde izaziso zabo zikawonke-wonke, kwanabo bangenayo i-intanethi okanye amaphephandaba.

Ngaphaya koko, iCandelo lama-234 libonelela ukuba u-Sars unokubhalisa aze abele inombolo yesalathiso yomhlawuli werhafu kumntu ongabhaliswanga. Yeha ke umntu ongayazi le nto, njengoko ukungasebenzisi le nombolo kulo naluphi na unxibelelwano no-Sars kuya kukuguqula ube sisikrelemnqa.

KwiMemorandam eYilwayo ngeenjongo zoMthetho osaYilwayo woLawulo lweRhafu, u-Sars uqiqa ngelithi ukusebenzisa igama elithi “ngabom” ngokubhekiselele kulwaphulo-mthetho olusemthethweni akulunganga, kwaye akunakwenzeka ukuba “ngabom” ungayihoyi into ethile, kwaye ukusilela. ukwenza into efunwa nguMthetho kunokuba “yingxaki”.

Injongo

UWilliams unembono yokuba: “Oku kuphosakele ngendlela ethile. Umntu unokusilela ngabom ukungenisa imbuyekezo yakhe yerhafu, okanye asilele ngabom ukuhlawula irhafu yakhe. Oku kukhangeleka ngathi i-Sars isichaza gwenxa isikhundla, ukuze yenze isilungiso [esingenabulungisa] esicetywayo sibonakale sisengqiqweni ngakumbi.”

IGunyabantu leSizwe loTshutshiso (i-NPA) linoluvo “lokuba amagama akhoyo ngoku anxulumene namatyala olwaphulo-mthetho ajongela phantsi kakhulu amandla e-Sars okuqinisekisa ukuthotyelwa okusekelwe kwinjongo elindelekileyo kumntu onengqiqo”.

Ithi, “Ngenxa yoko, oku kusenokuthintela ukutshutshiswa kwabahlawuli berhafu abangathobeliyo yi-NPA ekufuneni ubungqina beempawu zolwaphulo-mthetho.”

UWilliams wothukile: “Kusukela nini apho kuthetheleleka ukususa izinto ezithile zolwaphulo-mthetho ukuze kube lula ukutshutshisa?”

Ngaba kunokwenzeka ukuba i-NPA, engakwaziyo ukukhomba irekhodi eliyimpumelelo ekwenzeni abaphuli-mthetho abanamandla baphendule ngolwaphulo-mthetho lwabo, iqonde ukuba ayinabuchule bokukhupha i-'Al Capone' ukubanjwa kwerhafu ngaphandle kokususa 'injongo enokwenziwa ngabom'?

Ngokuphathelele iSars, ingaba iingxaki zayo zisuka kwigama elithi 'injongo yangabom' yokutyeshela iinzame zayo zokutshutshisa amakhwenkwe amakhulu - okanye ngenxa yokuswela izakhono, ukungasebenzi kakuhle, kunye nokuvalelwa phantsi kubanjwe ngurhulumente?