Irhafu Yemvuzo Yokuqasha eMzantsi Afrika: Isikhokelo se-SARS Kwabanini-mizi 2026

I-SARS ithatha imvuzo yokuqasha njengenxalenye yemvuzo yakho erhafiswayo. Akukho rhafu ehlukileyo yomnini-mzi. Iinzuzo zokuqasha ziyongezwa kumvuzo nakwenye imvuzo ze zithathwe irhafu ngomlinganiselo wakho. Ukungazisi kunokuholela kwiintlawulo nasekugwetyweni. Esi sikhokelo sichaza indlela irhafu yemvuzo yokuqasha esebenza ngayo, into onokuyicela nendlela yokugcina irekhodi.

Imvuzo yokuqasha ingaphantsi kwemvuzo epheleleyo ku-Income Tax Act. Iyongezwa kulo lonke ufumana ngonyaka werhafu (1 March ukuya ku-28/29 February). Okubalwa: umqasho wenyanga; idiphozithi yokhiye; i-lease premium; imali yokupaka neenye iintlawulo. Okungabalwa: idiphozithi yokhuseleko egcinwa kwi-akhawunti ehlukileyo; iimbuyiselo.

I-SARS irhafisa imvuzo yakho yokuqasha enet: Imvuzo Enet = Imvuzo Epheleleyo − Izibonelelo. Izibonelelo zivumelekileyo: intlalontle yebhondi; iirhafu zedolophu nee-levy; i-insurance; ukulungisa (hayi ukukhulisa); iindleko zomgcini; ukhuseleko; i-legal ne-accounting fees. Bona isikhokelo sezibonelelo zerhafu ne isikali somqasho.

Kufuneka ugcine irekhodi iminyaka emihlanu. Imvuzo yokuqasha iwaziswa ku-ITR12 kwicandelo Local Rental Income. Zama i-Indlu.