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

Intela yengeniso yokuqasha eNingizimu Afrika isebenza kanjena: i-SARS ithatha ingeniso yokuqasha njengengxenye yengeniso yakho ephantelwayo. Ayikho “intela yomniniwe” ehlukile. Inzuzo yakuqasha yakho iyengezwa emholweni wakho, ingeniso yebhizinisi nanoma yini enye oyitholayo, bese ikhokhiswa ngezinga lakho eliphambili.

Ukuyilungisa lokhu akukhetho. I-SARS isebenza kangcono ekuhlanganiseni imininingwane yobunikazi bezakhiwo namarekhodi entela, nokungamenzi kwenza izinhlawulo, inzalo noma ngisho icala lobugebengu.

Lomhlahlandlela uchaza indlela intela yengeniso yokuqasha esebenza ngayo, okungacelwa nendlela yokugcina amarekhodi ukuze ulungiselelwe ukuhlolwa.

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

Ingeniso yokuqasha ingaphansi kwengeniso ephelele ngokuchaziwe kuMthetho Wentela Engeniso. Ayithathwa njengomgodi wengeniso ohlukile — iyengezwa kukho konke okutholayo ngonyaka wentela (1 March kuya 28/29 February).

Okubalwa njengengeniso yokuqasha: ukuqasha ngenyanga okuqoqwe kubaqashi; isiqweqwe noma inzalo ekhokhelwa umqashi ukuze athole ilungelo lokuqasha; inzalo yelayisi; imali yokupaka, yokugcina noma enye ehlobene nesakhiwo sokuqasha; ukuthuthukisa abaqashi abasizayo ekugcineni (kwesinye isimo). Okungabalwa: isiqweqwe esigcinwa ku-akhawunti ehlukile enenzalo (asingeniso kuze kube sishiywe); ukubuyiselwa kwezindleko umqashi akhokhela ngqo.

Ukubala Inzuzo Yakuqasha Ephantelwayo

I-SARS ikhokha intela engeniso yokuqasha enet — inani elisele ngemva kokuncisha izindleko eziyavumeleka. Formula: Inzuzo Yakuqasha Enet = Ingeniso Yakuqasha Ephelele − Okuncishwayo Okuyavumeleka. Uma inzuzo yakho enet iyaphezulu, iyengezwa kwenye ingeniso yakho bese ikhokhiswa ngezinga eliphambili. Uma ingaphansi (ilahleko), ungayilinganisa nengeniso yakho enye. Umhlahlandlela wethu wokubala inzuzo. Isibonelo: u-R15,000 ngenyanga (R180,000 ngonyaka), izindleko eziyavumeleka R120,000. Inzuzo enet R60,000; uma izinga lakho eliphambili lingu-31%, uyisikweletu cishe R18,600.

Okuncishwayo Okuyavumeleka

Inzalo yebhondi — ingxenye yenzalo yenkokhelo (hhayi inani). Amanani, amathela namalevi — omasipala, i-body corporate. Umshwalense — isakhiwo, ukulayisha, izinto (uma kunezinto). Ukulungisa nokugcina — ukulungisa kuncishwa (ukulungisa igeyza, ukupenda, ifasitela, impompi); ukuthuthukisa akuncishwa kodwa kengezwa enanini nge-CGT. Imali ye-ejenti nokuphatha — imali yomphathi, ukukhangisa, ukuhlola abaqashi. Okunye: ukuphepha, igadi, ukulwa nezilokazane, imali yemantji, ukubaleka, uhambo (ngazinga elishiwo yi-SARS). Umhlahlandlela wethu ophelele wokuncishwa kwentela.

Capital vs Revenue — Umehluko Obalulekile

Ukulungisa (revenue) = kuncishwa ngonyaka; ukuthuthukisa (capital) = akuncishwa, kodwa kengezwa enanini nge-CGT. Uma ungaqiniseki, bxoxa nochwepheshe wentela. I-SARS iyahlola lo mehluko.

Imvume Yokuguga

Uma uqasha isakhiwo esinempahla, ungacela imvume yokuguga kwezinto ezithuthukayo (ifurniture, izinto zasekhaya, amakhaphethi) ngokwezikhathi ezishiwo yi-SARS.

Izidingo Zokugcina Amarekhodi

I-SARS idinga ukuthi ugcine amarekhodi engeniso yokuqasha nezindleko iminyaka emihlanu kusukela usuku lokuthumela irekhodi lentela. Uzodinga: amalayisi, amastatement ebhange, amainvoyisi, amastatement ebhondi, ama-akhawunti omasipala, umshwalense, amarekhodi okuthuthukisa (nge-CGT).

Indlela Yokumenzelela Ingeniso Yokuqasha Erekhadini Lentela

Ingeniso yokuqasha imenyezelwa ku-ITR12 (irekhodi lentela yomuntu siqu) phansi kwe-Local Rental Income. Umenzelela: (1) Ingeniso yokuqasha ephelele (2) Izindleko (ngokwezigaba) (3) Inzuzo enet noma ilahleko. Izakhiwo eziningi — ngasinye sidicilelwa ngokuhlukene. I-SARS ingase ingafaki ingeniso yakuqasha e-auto-assessment; wena kufanele uyengeze.

Amaphutha Avame Ukugwema

(1) Ukungamenzeleli ingeniso yakuqasha — I-SARS ihlanganisa idatha ye-Deeds Office (2) Ukucela ukuthuthukisa njengokulungisa (3) Ukucela u-100% wezindleko esakhiweni esiqashisiwe ngokuyingxenye (4) Ukungagcini amarisipti (5) Ukukhohwa ukumenzelela inzalo yesiqweqwe (6) Ukucela inkokhelo yenani yebhondi — kuphela inzalo incishwa.

Imibuzo Evame Ukubuzwa

Ingabe ndingadinga ukubhalisa njengomkhokhi wentela ephambi nako? Uma ingeniso yakuqasha idlula u-R30,000 ngonyaka futhi ayitholi i-PAYE, cishe udinga ukubhalisa. Ingabe ngiyakwazi ukulinganisa ilahleko yakuqasha nemholo? Yebo. Kuthiwani uma ngiqashisa umndeni ngamanani aphansi? I-SARS ingathatha ukuthi hhayi uhwebo lwangempela; ungase ungakwazi ukucela okuncishwayo. Ingabe ingeniso ye-Airbnb ithathwa ngokufanayo? Yebo, ingeniso yokuqasha yesikhathi esifushane imenyezelwa; imithetho ehlukile ingasebenza, kanti ukubhalisa kwe-VAT kungadingeka uma umthamo udlula R1 million.

Ukuqala ukuthobela intela yengeniso yokuqasha kusukela amarekhodi acacile. Bona ukuthi i-Indlu ilandelela kanjani ingeniso yokuqasha nezindleko futhi ikhiqiza izifinyezo ezilungiselelwe i-SARS ngesikhathi sentela. Zama i-Indlu.