Intela Yengeniso Yokuqasha eNingizimu Afrika: Umhlahlandlela We-SARS Kubanini 2026

Intela yengeniso yokuqasha eNingizimu Afrika isebenza kanjena: I-SARS ithatha ingeniso yokuqasha njengengxenye yengeniso yakho ekhokhiswayo. Akukho “intela yabanini” ehlukile. Inzuzo yakho yokuqasha ingezwa eholweni lakho, ingeniso yebhizinisi, nanoma yini enye oyitholayo, bese ikhokhiswa ngesilinganiso sakho.

Ukulungisa lokhu akukhetho. I-SARS isebenza ngokucebelela ekuhlanganiseni idatha yobunikazi bempahla namaphepha entela, futhi ukungavuli kungaholela ezinhlawulweni, inzalo, ngisho nasecaleni lobugebengu.

Lomhlahlandlela uhlukanisa ngqo indlela intela yengeniso yokuqasha esebenza ngayo, okungacelwayo, nendlela yokugcina amarekhodi akho elungiselelwe ukucwaningwa.

Intela Yengeniso Yokuqasha: Indlela I-SARS Ephatha Ngayo Ingeniso Yokuqasha

Ingeniso yokuqasha ingaphansi kwengeniso ephelele njengoba ichaziwe ku-Income Tax Act. Ayithathwa njengomjigo wengeniso ohlukile — ingezwa kukho konke okunye okutholayo onyakeni wentela (1 Mashi kuya zi-28/29 Febhuwari).

Okubalwa njengeniso yokuqasha: iholo lenyanga elitholwayo kubaqashi; amadiphozithi noma amabhonasi abakhokhelwa abaqashi; amabhonasi elease; izindleko zokupaka, zokugcina, noma ezinye eziphathelene nempahla yokuqasha; ukuthuthukiswa abaqashi okuzuza ekupheleni kwalease (ezimeni ezithile).

Okungabalwa: amadiphozithi okuphepha agcinwe e-akhawuntini enenzalo ehlukile (lawa abuyiselwayo futhi awuyona ingeniso kuze kube ilahliwe); ukubuyiselwa kwezindleko umqashi akhokhela ngqo.

Ukubala Inzuzo Yakho Yokuqasha Ekhokhiswayo

I-SARS ikhokhisa ingeniso yokuqasha ephakathi — inani elisale emva kokukhishwa kwezindleko ezivunyelwayo kungeniso yokuqasha ephelele. Uma ingeniso yakuqasha ephakathi iy positive, ingezwa kwenye ingeniso yakho ikhokhiswe ngesilinganiso sakho. Uma i-negative (ukulahlekelwa yokuqasha), ungayilinganisa nenye ingeniso yakho. Ukuze ubone ukuthi lokhu kuthinta kanjani intengo yempahla yakho, bheka umhlahlandlela wethu womubali wemikhiqizo yokuqasha.

Izindleko Ezivunyelwayo Kubanini

Inzalo yebhondi; amanani, intela nezindleko; umshwalense; ukulungisa nokulondoloza (izindleko zokulungisa — umsebenzi obuyisa impahla esimweni sayo — ziyakhishwa; ukuthuthukisa akukhishwa); izindleko ze-ejenti nokuphatha; ezinye izindleko ezikhishwayo (ukuphepha, iginga nechibi, ukulawula izinambuzane, izindleko zomthetho, izindleko zokubalwa, izindleko zokuhamba). Ukuze uthole ukuhlukaniswa kwento ngayinye ekhokhelwayo, bheka umhlahlandlela wethu ophelele wezindleko zentela zabanini eNingizimu Afrika.

Capital vs Revenue Expenditure — Umehluko Obalulekile

Lokhu kudida abanini abaningi. Umthetho: Ukulungisa (indleko yengeniso) = iyakhishwa onyakeni oyenzeke; Ukuthuthukisa (indleko ye-capital) = ayikhishwa, kodwa ingezwa enanini lesisekelo le-CGT. Uma ungangabazi, xoxa nochwepheshe wentela. I-SARS icwaninga lo mehluko ngokucophelela.

Izindleko Zokuguga Nokudilika

Uma uqasha impahla egcwele, ungacela indleko yokuguga nokudilika kuzinto ezinakayo njengemphahla, izinto zokusebenza, nezingxenye. I-SARS ishicilela uhlu lwezikhathi zokukhishwa ezamukelwayo.

Izidingo Zokugcina Amarekhodi

I-SARS idinga ukuthi ugcine amarekhodi engeniso nezindleko zokuqasha iminyaka emihlanu kusukela usuku lokuthumela irekhodi lentela yakho. Uzodinga: izivumelwano zelease; izitatimende zebhange ezibonisa amarekhodi okuqasha; ama-invoyisi namarisidi kuzo zonke izindleko eziceliwe; izitatimende zebhondi; ama-akhawunti omasipala; imibhalo yomshwalense namarekhodi enkokhelo; amarekhodi noma yikuphi ukuthuthukisa (ukubala kwe-CGT kwesikhathi esizayo).

Indlela Yokuvula Ingeniso Yokuqasha Ku-Rekhodi Lentela Yakho

Ingeniso yokuqasha ivulwa ku-ITR12 (irekhodi lentela lomuntu siqu) ngaphansi kwesigaba Se-Local Rental Income. Uzobika: ingeniso yokuqasha ephelele etholiwe; izindleko ezenzeke (zahlukaniswe ngesigaba); inzuzo ephakathi noma ukulahlekelwa yokuqasha. Uma unezakhiwo eziningi, ngasinye kufanele sibikwe ngokuhlukene.

Iziphutha Ezivamile Okufanele Ugweme

Ukungavuli ingeniso yokuqasha nhlobo; ukucela ukuthuthukisa njengokulungisa; ukucela u-100% wezindleko kumpahla eqashiwe ngokuyingxenye — kufanele ulinganise; ukungagcini amarisidi; ukukhohlewa ukuvula inzalo yediphozithi; ukucela inkokhelo ye-capital yebhondi — kuphela inzalo iyakhishwa, hhayi inhloko.

Ukuthobela intela yengeniso yokuqasha kuqala ngamarekhodi acacile. Bona indlela i-Indlu ilandelela ingeniso yokuqasha nezindleko futhi ikhiqiza izifinyezo ezilungiselelwe i-SARS ngesikhathi sentela. Zama i-Indlu.