Izindleko Zentela Abanini ZaseNingizimu Afrika: Okungacelwa Ku-2026

Irandi ngalinye osichitha ukuzuza imali yokuqasha lingaba indleko yentela ekhishwayo — kodwa kuphela uma ulicela ngendlela efanele. Abanini abaningi baseNingizimu Afrika noma abazi ukuthi yiziphi izindleko zentela abanini abangazicela, noma bacela izinto ezingalungile bese kubangela ukuhlolwa yi-SARS.

Lo mhlahlandlela uhlanganisa yonke indleko evumelekile, uchaza i-capital-vs-revenue trap, futhi ukubonisa ukuthi ulungisa kanjani amarekhodi akho ukuze ulungele ukuhlolwa unyaka wonke. Ukuze ubone ukuthi izindleko zithinta kanjani umqondo wakho, sebenzisa ikalikhuletha yethu yerenti yezakhiwo zaseNingizimu Afrika.

Izindleko Zentela Zabanini: Umthetho Othile

I-SARS ikuvumela ukukhipha izindleko:

Ezenziwe ekukhiqizeni imali yokuqasha (Isigaba 11(a) se-Income Tax Act)
Ezingeyona into yecapital
Esekwe ngamadokhumenti (ama-invoyisi, amarisipti, izitatimende zebhange)

Uma indleko ingahlangabezani nazo zonke lezi zindlela ezintathu, ayikho ekhishwayo. Masisebenze kuwo wonke umkhakha.

1. Inzalo Yebhondi

Lena ngokuvamile yindleko enkulu kakhulu yabanini abanebhondi. Ungacela ingxenye yenzalo yokukhokha kwakho kwebhondi kwenyanga — hhayi ingxenye yecapital.

Ibhange lakho linikeza isitifiketi sentela sonyaka esibonisa inzalo ekhokhelwe ngonyaka wentela. Uma ulahlekele, cela okudluliselwe kuphothali yebhange lakho online noma egatsheni.

Ukusebenzisa irenti ngokuyingxenye: Uma ingxenye kuphela yesakhiwo iqashwe (isb. uqasha ikhaya elincane endaweni ofunda kuyo), kufanele uhlukanise inzalo. Indlela evamile ukuhlukanisa indawo yaphansi:

Inzalo ekhishwayo = Inzalo yonke × (Indawo eqashiwe ÷ Indawo yonke yaphansi)

Isibonelo: Ukhokhe u-R90,000 ngenzalo yebhondi. Ikhaya elincane oliqashayo lingu-40m² kusukela ku-160m² isakhiwo sonke. Inzalo ekhishwayo = R90,000 × (40 ÷ 160) = R22,500.

2. Amanani Omasipala Nezentela

Amanani abizwa umasipala wakho endaweni ayakhishwa ngokuphelele esakhiweni sokuqasha. Lokhu kuhlanganisa:

Amanani empahla
Izindleko zokususa udoti
Izindleko zomsele

Gcina izitatimende ze-akhawunti yomasipala njengobufakazi. Uma isakhiwo siqashwe ngokuyingxenye, hlukanisa njengenzalo yebhondi.

3. Amanani e-Body Corporate Ne-HOA

Uma isakhiwo sakho sokuqasha sisesakhiweni sitayitili noma isestate, amanani anyanga ayakhishwa. Lokhu kuhlanganisa:

Amanani avamile anyanga
Amanani akhethekile (akhishwa ngonyaka abizwa ngawo, ngisho noma inkokhelo isabalaliseka izinyanga)

Amanani akhethekile okuthuthukisa icapital esakhiweni angase angakhishwa — umahluko we-capital-vs-revenue uyasebenza. Ilevi yokupenda kabusha isakhiwo ivame ukukhishwa; ilevi yokwakha iklabhu entsha iyicapital.

4. Izinkokhelo Zomshwalense

Ungakhipha izinkokhelo ze:

Umshwalense wesakhiwo (okuphelele kwabanini)
Umshwalense wokubopha umnini
Umshwalense woqukethwe (ukuqasha okunezinto)
Umshwalense wokulahlekelwa yirenti (ekuvikela uma isakhiwo singahlaleki)

Izinkokhelo zezinhlelo zomshwalense zomuntu siqu ezisindayo isakhiwo sokuqasha azikhishwa ngaphandle kokuthi zihlobene ngokukhethekile nomsebenzi wokuqasha.

5. Ukulungisa Nokulondoloza

Lena umkhakha wezindleko ohlolwa kakhulu kubanini, ngenxa yomahluko obalulekile phakathi kokulungisa (okukhishwayo) nokuthuthukisa (okungakhishwayo).

Okubalwa Njengokulungisa

Ukulungisa kubuyisa isakhiwo esimweni saso sokuqala ngaphandle kokukhuphula. Izibonelo ezingakhishwa:

Ukulungisa uphahla oluthelezi
Ukushintsha amafasiteli aphukile ngohlobo olufanayo
Ukupenda kabusha ngemva komonakalo wombashi noma ukuguga okujwayelekile
Ukulungisa amapayipi aqhume noma igizi eliphukile (ukushintsha okufanayo)
Ukulungisa amaphutha kagesi
Ukulungisa phansi elimonakalisiwe
Ukushintsha amapayipi noma izibambo ezigugile
Ukusebenza umshini wesango noma umnyango wegaraji
Ukukhipha amapayipi avinjeliwe

Okubalwa Njengokuthuthukisa

Ukuthuthukisa kukhuphula isakhiwo ngaphezu kwesimo saso sokuqala. Akukhishwa, kodwa kungezwa indleko eyisisekelo yesakhiwo ye-Capital Gains Tax lapho ekugcineni uthengisa. Izibonelo:

Ukungeza ikamelo elisha noma isakhiwo sangaphandle
Ukufaka ichibi noma i-Jacuzzi
Ukuthuthukisa kusukela emafasiteleni ekhuni kuya ku-aluminium
Ukushintsha igizi evamile ngesistimu yokushisa amanzi elanga
Ukwakha ipaki lapho kwakungasekho
Ukufaka ukupholisa umoya
Ukufaka ikhishi elisha (hhayi ukushintsha eliphukile)

Ukuze uthole ukuchazwa okuphelele kwazo zonke izindleko ezingakhishwa, bheka umhlahlandlela wethu ophelele wezindleko zentela zabanini eNingizimu Afrika . I-Indlu ilandelela izindleko zakho ngokuzenzakalelayo ihlukanise ngemikhakha ekhishwayo yi-SARS futhi ikhiqize izinhlanganiso zonyaka wentela — ukuze ungaphutheli indleko futhi ulungele ukuhlolwa njalo.

Bheka ukuthi i-Indlu igcina kanjani izimali zakho zokuqasha zilungele ukuhlolwa — bona i-Indlu.