Izindululo eziphambili zerhafu eziqulethwe kwidrafti ye-2020 rates IBhili ibandakanya oku kulandelayo:
- Utshintsho kumazinga kunye nemida yemali kwiitafile zerhafu yengeniso yomntu - izaphulelo zokuqala ezisebenza kubo bonke abarhafi zonyuka ziye kwi-R14,958 (ngaphambili yayiyi-R14,220)
- Ukulungelelaniswa kwerhafu yerhafu ukuxhasa urhwebo lwepropati – akukho ntlawulo yentlawulo yentlawulo ekhutshwayo ukuya kuthi ga kwi-R1 yesigidi (i-R900,000 ngaphambili)
- Ukonyuswa kwerhafu yotywala kunye necuba - I-excise etywaleni (4.5-16.5% amandla) inyukela kwi-R4.39 ilitha
Izindululo eziphambili zerhafu eziqulethwe kwidrafti ye-2020 I-TLAB ziquka oku kulandelayo:
- Ukwaziswa okucetywayo kweerhafu zokuthumela ngaphandle kwiintsimbi ezilahliweyo - ngama-R500 etoni kwi-EU, simahla kummandla we-SADC, i-R1,000 ngetoni kwenye indawo.
- Amanyathelo erhafu afunekayo ngenxa yokuphuculwa kwenkqubo yolawulo lotshintshiselwano lwangaphandle
- Ukulungelelanisa irhafu yamafutha ekhabhoni kunye noMthetho weRhafu yeCarbon - ifomula esekelwe kwi-0.1c ilitha nganye, kodwa iyahluka ngokwerhafu eqhelekileyo ehlawulwayo kunye neelitha zizonke ezivelisiweyo
- Ukuvumela irhafu yekhabhoni "idlule" kwicandelo elilawulwayo lamafutha olwelo
- Ukujongana nokungamkeleki kwirhafu yomqeshi kubonelelwe ngeebhasari
- Ukucacisa isiqabu kwi-rollover yokungadityaniswa kweentengiselwano
- Izilungiso ezibekho ngenxa yeenguqu zowama-2019 kwicandelo lama-72 loMthetho weRhafu
Izindululo eziphambili zerhafu eziqulethwe kwidrafti ye-2020 ITALAB ziquka oku kulandelayo:
- Izilungiso ezivumela ukuqaliswa okucetywayo kwerhafu yokuthumela ngaphandle kwiintsimbi ezilahliweyo
- Ukususwa kwemfuneko yokungqina injongo malunga namatyala athile adweliswe kwiShedyuli yesine kuMthetho weRhafu yoMvuzo, uMthetho weRhafu eyoNgezelelweyo kunye noMthetho woLawulo lweRhafu.
- Ukwala ukugunyazisa imbuyekezo apho imbuyekezo ingekahlawulwa phantsi koMthetho weerhafu zoPhuhliso lweZakhono kunye noMthetho weMirhumo ye-Inshorensi yokungaSebenzi.
- Ukubanjwa kwembuyekezo kulindelwe uphando lolwaphulo-mthetho
- Uvavanyo oluqikelelweyo apho imathiriyeli efanelekileyo ecelwe yi-SARS inganikezelwanga
Amaxabiso erhafu eqhelekileyo
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?