Lefa ea Chelete ea Rena Afrika Borwa: Tataiso ea SARS ho Banehi 2026

SARS e nka chelete ea rena e le karolo ea chelete ea hau e lefisoang. Ha ho lefa la nenehi le ikgethileng. Profit e eketsitsoe moputso le chelete e ngoe, ebe e lefisoa ka tekanyo ea marginal.

Chelete ea rena: rena ea khoeli, deposits tsa litsi, litefiso tsa lease, litefiso tsa ho paka/jwalo. Ha e balang: deposits tsa tšireletso (di khutlisetsa), likhutlisetso bakeng sa lisebelisoa.

Foromo: Chelete e Neto ea Rena = Chelete e Kholo ea Rena − Tso tse Lumellehang. Tahleho ea rena e ka lefolloa chelete e ngoe.

Tso tse bohlokoa: Intho ea bond (eseng capital), litekanyo/litefiso/linefiso, inshorense, ho etsa (eseng lintlafatso), litefiso tsa agent/taolo, tšireletso, serapa, litefiso tsa molao/accounting, maeto (tekanyo ea SARS/km). Bona tso e feletseng.

Capital vs revenue: Ho etsa = tso; lintlafatso = capital (base cost bakeng sa CGT). Wear-and-tear: liforme 6 lilemo, lisebelisoa 5–6, jwalo.

Litokomane: Boloka lilemo tse 5. Bolella ITR12 karolong ea Local Rental Income. Liphoso: ho se bolelle, ho kopa lintlafatso e le ho etsa, ho se abelane, ho lebala intho ea deposit, ho kopa capital ea bond.

Bona Indlu bakeng sa ho latela chelete ea rena le litjelete le kakaretso e lokelang SARS.