• Yintoni iRhafu Yengeniso?
• Ngubani Ekufuneka Ebhalisele Ukuhlawula Irhafu?
• iSITE nePAYE
• Amaphepha Okubhalisela Irhafu

Irhafu Yengeniso yimali esuka kumvuzo wakho oyihlawula kurhulumente, uyihlawulela ukwakhiwa kwemigaqo, izikolo, izibhedlele nokunye.

Isixa serhafu oyihlawulayo sixhomekeka:

• Kubungakanani bomvuzo wakho.
• Kubudala bakho (ukuba ungaphantsi okanye ungaphezu kwama-65 eminyaka ubudala na).
• Ekubeni ulilungu lengxowa-mali yomhlala-phantsi okanye uhlawula ingxowa-mali yomhlala-phantsi na.

• Namphi na umntu owamkela umvuzo wonyaka ongaphezu kwama-R60 000 ngonyaka (umqeshwa wePAYE) - emva kweemali ezitsalwa njengemali oyifaka kwiingxowa-mali zemihlala-phantsi neemali ozifumana wakuthabatha umhlala-phantsi


• Umntu owamkela ngaphantsi kwama-R60 000 ngonyaka (umqeshwa weSITE) - kuphela xa izibonelelo (ezokukhwela, ezonyango, njalo-njalo) ziqullethwe kumvuzo wakhe


• Umntu owamkela imali yotyalo-zimali (oko ke kukuthi inzala) engaphezu kwe-R11 000 ngonyaka


• Umntu owamkela imali ayihlawulelwa irente


• Umntu owamkela imali ingeniso yeshishini


• Umntu ofumana isibonelelo semali yokukhwela okanye ye-ofisi yaseburhulumenteni njengengxenye yomvuzo wakhe


• Amalungu amashishini aziClose Corporations kwakunye NabalawuliBeenkampani

Ungabhalisela ukuhlawula irhafu yengeniso kwi-ofisi yeSARS ngokuthi ugcwalise iphetshana lesicelo i-IT77. Uya kudinga ikopi yencwadana yakho yesazisi ke kwakunye nephetshana eliyi-IRP5. Ukubhalisa kwakho kuya kuqinisekiswa kwisithuba seentsuku ezingama-21 ze emva koko unikwe inombolo yakho yerhafu.

Zimbini iintlobo zerhafu ezingundoqo ezitsalwa kumvuzo womqeshwa:

• iSITE (Standard Income Tax on Employees)
• iPAYE (Pay As You Earn).

Ukuba ufumana umvuzo ongaphezu kwama-R27 000 ngonyaka, uhlawula Irhafu Isite etsalwa kumvuzo wakho veki okanye nyanga zonke. Umqeshi wakho kufuneka abale ukuba yimalini na ekufuneka itsaliwe.

Ukuba ufumana umvuzo ongaphezu kwama-R60 000 ngonyaka, uya kuhlawula irhafu yeSITE kuma-R60 000 okuqala ze uhlawule iPAYE kuyo yonke into engenayo engaphezu kwama-R60 000. Isixa sePAYE osihlawulayo sixhomekeke ekubeni yimalini na umvuzo wakho yaye ibalwa ngokweetafile zerhafu ezinikezelwa liCandelo Leenkonzo Zengeniso yoMzantsi Afrika.

Kanye ngonyaka, umqeshi wakho uya kukunika isiqinisekiso sokuhlawula irhafu u-IRP5 esibonisa sonke isixa osifumene njengomvuzo wakho kwakunye nayo yonke irhafu etsaliweyo.

Ukuba ufumana umvuzo ongaphezu kwe-R60 000 ngonyaka, kufuneka ugcwalise iphetshana lokubuyiswa kwerhafu ze ulithumele neziqinisekiso zakho ze-IRP 5 kwiSARS.

Kufuneka ubhalise kwi-SARS phambi kokuba ugcwalise iphetshana lokubuyiswa kwerhafu. Ukuba sele ubhalisile, iimpepha zakho zokubuyiswa kwerhafu ziya kuthunyelwa kuwe ngeposi. Unakho nokuzilanda iimpepha ezo kwi-ofisi ekufutshane nawe yeSARS.

Uya kufumana imiyalelo eneenkcukacha ngokugcwalisa ezi mpepha zokubuyiswa kwerhafu.

Usenakho kanti nokufumana ze ungenise amaphepha akho embuyekezo yerhafu nge-internet ngokuthi usebenzise inkqubo yeSARS Yokugcina Iimpepha Kwi-internet. Le nkqubo yeSARS ibizwa ngokuba yi-eFiling ke yinkqubo yokuqhuba inkonzo yokubuyiselwa kweempepha zerhafu. Ungabhalisela ukuyifumana le nkonzo ukuba sele ubhalisile njengommhlawuli werhafu. Uya kudinga inombolo yakho yokuhlawula irhafu kwakunye nenombolo yencwadana yakho yesazisi.

Xa ubuyisela iphetshana lokubuyiswa kwerhafu yakho, iSARS iya kujongisisa ukuba uhlawule isixa esaneleyo serhafu na. Ukuba uhlawule ngaphezulu kokuba kufuneka, uya kufumana imbuyekezo. Ukuba uhlawule enganelanga uya kucelwa ukuba uhlawule leyo isaseleyo. Usenakho nokuzilanda ezi mpepha kwi-ofisi ekufutshane nawe yeSARS.

• lokubaleka ukuhlawula irhafu (umzekelo, ukungayihlawuli irhafu yakho)
• lokungaligcwalisis iphetshana lokubuyisa irhafu
• lokungayidizi yonke ingeniso yakho kwiphetshana lokubuyiswa kwerhafu.