Intela Yemali Yokuqasha eNingizimu Afrika: Umhlahlandlela We-SARS Wabanini 2026

Intela yemali yokuqasha eNingizimu Afrika isebenza kanjena: i-SARS ithatha imali yokuqasha njengengxenye yemali yakho etholwayo. Akukho “intela yomnini indlu” ehlukile. Inzuzo yakho yokuqasha iyengezwa emholweni wakho, emalini yebhizinisi nanoma yimali enye oyitholayo, bese ithathwa intela ngesilinganiso sakho sokugcina.

Ukuphuthela lokhu akuyona indlela. I-SARS isebenza kangcono ekuhlanganiseni idatha yobunikazi bempahla namarekhodi entela, nokungabiki kungaholela ezinhlawulweni, enzalweni noma ngisho ecaleni lobugebengu.

Lo mhlahlandlela uchaza indlela intela yemali yokuqasha isebenza ngayo, okungacelwa nokuthi ungagcina kanjani amarekhodi akho elungiselelwe ukuhlolwa.

Intela Yemali Yokuqasha: Indlela I-SARS Iphatha Imali Yokuqasha

Imali yokuqasha ingaphansi kwemali egenayo ephakathi njengoba ichaziwe kuMthetho Wentela Yemali Egenayo. Ayithathwa njengomfutho wemali ohlukile — iyengezwa kukho konke okutholayo ngonyaka wentela (1 Marashi kuya 28/29 Febhuwari).

Okubalwa njengemali yokuqasha: irenti yenyanga etholwe kubaqashi; idiphozithi yokhiye noma ama-premium akhokhwa abaqashi; ama-lease premium; imali yepaki, yokugcina noma yezinye izindleko ehlobene nempahla yokuqasha; ukuthuthukiswa abaqashi okuzuza ekupheleni kwenkontileka (ezinye izimo). Okungabalwa: amadiphozithi okuphepha agcinwe ku-akhawunti enenzalo ehlukile (lawa abuyiselwayo futhi awona enani lgenayo kuze kube aphucwa); ukubuyiselwa kwezindleko umqashi akhokhela ngokuqondile.

Ukubala Inzuzo Yakho Yokuqasha Etholwayo Entelwayo

I-SARS ithatha intela imali yokuqasha enetha — inani elisele ngemva kokudonsa izindleko eziyavumelekile emalini yokuqasha ephakathi. Formula: Inetha Yemali Yokuqasha = Imali Yokuqasha Ephakathi − Izindleko Ezingadonswa. Uma imali yakuqasha enetha iyaphozithivu, iyengezwa kwenye imali yakho itholwayo futhi ithathwa intela ngesilinganiso sakho sokugcina. Uma iyinegetivu (ilahlekelwa yokuqasha), ungayisusa kwenye imali yakho itholwayo. Bona umhlahlandlela wethu wecalculator yerenti.

Izindleko Ezingadonswa Kubanini

Inzalo yebhondi (ingxenye yenzalo kuphela, hhayi yenhloko), amanani omasipala, amanani e-body corporate, umshwalense, ukulungisa nokulondoloza (okulungisa kubuyisa indlu esimweni sayo — okuthuthukisa akudonswa kepha kuyengezwa ku-base cost ye-CGT), imali yejenti nokuphatha, ukuhlola abaqashi, imali yezomthetho, ukuvikeleka, ingadi, ukuhamba. Bona umhlahlandlela wethu ophelele wezindleko zentela zabanini.

Capital vs Revenue Expenditure

Okulungisa (revenue expenditure) = kuyadonswa ngonyaka owenziwe; okuthuthukisa (capital expenditure) = akudonswa, kepha kuyengezwa ku-base cost ye-CGT. Umbuzo: umsebenzi ubuyisa indlu esimweni sayo, noma uyithuthukisa ngaphezu kwangaphambili?

Izidingo Zokugcina Amarekhodi

I-SARS idinga ukuthi ugcine amarekhodi emali yokuqasha nezindleko iminyaka emihlanu kusukela usuku lokuthumela irekhodi lakho lentela. Imali yokuqasha ibikwa ku-ITR12 esigabeni se-Local Rental Income. Uma inani lakho yokuqasha lingaphansi kuka-R30,000 ngonyaka futhi lingaphansi kwe-PAYE, kungenzeka udinge ukubhalisa njengentela ezenzakalelayo.

Amaphutha Avame Ukugwema

Ukungabiki imali yokuqasha; ukucela ukuthuthukisa njengokulungisa; ukucela u-100% wezindleko endlini eqashwa ngokuyingxenye; ukungagcini amarisipti; ukukhohlwa ukubika inzalo yediphozithi; ukucela inkokhelo yenhloko yebhondi (inzalo kuphela idonswayo).

Ukuqala ukuthobela intela yemali yokuqasha kuqala ngamarekhodi acacile. Bona ukuthi i-Indlu ilandelela kanjani imali yokuqasha nezindleko futhi ikhiqiza izifinyezo ezelungiselelwe i-SARS ngesikhathi sentela. Zama i-Indlu.