South African Revenue Service IsiNdebele AmalungelwakhoIimbophonom SebenziAmarherho weenkhathi 1 IZiko leSewula Afrika lezomThelo SARS lisiphathimandla sesitjhaba esibuthelela umthelo Lasungulwa ID: 855851
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1 South African Revenue Service South Afri
South African Revenue Service South African Revenue Service IsiNdebele Amalungelwakho,Iimbophonom SebenziAmarherho weenkhathi 1 IZiko leSewula Afrika lezomThelo (SARS) lisiphathimandla sesitjhaba esibuthelela umthelo. Lasungulwa ngokomThetho wama- 34 we- 1997 weZiko leSewula Afrika lezomThelo njenge- ejensi ezijameleko. I- SARS inesibopho sokuphatha irherho lezomthelo leSewula Afrika ne- ejensi yangenarheni enesibopho sokubuthelela umthelo wepahla engeniswa nekhutjhwa Sinqophe ukufaka isandla bunqopha ekuthuthukisweni komnotho nehlalakuhle yenarha ngokubuthelela yoke irevenyu ekolodwa umbuso.Sikhuthaza ukuthotjelwa komthelo, umthelo wepahla ethengwe ngaphandle nomthelo Ukulonda umThethosisekelo neVikelamalungelo yeRiphabhliki yeSewula Afrika nayo yoke imithetho yomthe
2 lo nomthelo wepahla engeniswa ngenarheni
lo nomthelo wepahla engeniswa ngenarheni namkha ekhutjhwa Sifuna ukubambisana nababhadelimthelo, abarhwebi nabanye abahlanganyeli kobana senze izwisiso lokobana ukubhadelwa komthelo kuyatlhogeka kobana sithuthukise inarhethu.Ukukhandela ubukhwabanisi nokukhohlakala – ngaphakathi nangaphandle kwe- SARS.Silwela ukwenza ngcono umsebenzethu kubabhadelimthelo nabarhwebi.Sizibophelele ekunikeleni umsebenzi olungileko, onembako nosuselwe ekuthembaneni Ukutjengisa imigomo yokuziphendulela, ukungathathi ihlangothi, ukuthembeka, ukuhloniphana nokukhanyela.Ukunikela ikambiso esebenzako nengabiziko eyenza kube lula kubabhadelimthelo nabarhwebi kobana bahlangabeze iimbopho zabo.Ukuhlanganyela nababhadelimthelo, abarhwebi nabahlanganyeli ngokuhlanganyela Ukufundisa ababhadelimt
3 helo nabarhwebi ngeembopho zabo zomthelo
helo nabarhwebi ngeembopho zabo zomthelo nalokho ekufunekako Ukuthintana bunqopha, ngehlonipho nangendlela yokuzuza umphumela ofunekako.Ukuzama ukukakarela emarherhweni weenkhathi ezizwisisekako.“Itjhatha le (ukufaka hlangana ezinye iinkhathi eziqintelwe kilomtlolo) ilawulwa ngomunye nomunye umThetho wePalamende ofaneleko. Nakungenzeka enye nenye ingcenye yeTjhatha le ingakhambisani nomthetho ofaneleko, umthetho ofaneleko lowo 2 Izokusiza wena ngokunikelaUmsebenzi ohloniphekako nohlelekileko ngazo zoke iinkhathiIimpendulo ezicacileko, ezinembako nezilisizoImilayoecacilekonokobanaUkungena ku- SARS ngokusebenzisa i- e-Filing, iSentha yokuThintana ye- SARS, amagatja we- SARS namaZiko wabomaKhamba ngendlwana womTheloAmakarana neencwajana ezizwisiseka lula kuwebhusayi
4 di ye- SARS ku- www.sars.gov.Ngokukulind
di ye- SARS ku- www.sars.gov.Ngokukulindela bona ubhadele kwaphela okukolodwako ngaphasi komthethoUkuphatha woke umuntu ngokulinganakoUkuqinisekisa bona woke umuntu ubhadela ingcenye ayikolodakoUkukwazisa nangabe begodu nangesikhathi lapho amarherho weenkhathi angeze Sihlonipha amalungelwakho wangokomThethosisekelo ne�hlwakhoUkukunikela iinzathu zeenqunto ezithethweko mayelana nomthelwakho neendaba Ukusebenzisa umthetho kibo boke ubujamo nangokulinganakoNangabe awaneliseki,Ungasebenzisa ilungelo lakho lokubawa iinzathu nemiphumela emayelana neendaba Ungasebenzisa ilungelo lakho lokwala nokwenza isibilayezo mayelana nokuhlolwa namkha ngesiqunto esifanelekoUkwenza isinghonghoyilo esimayelana nokulawula ngokusebenzisa i- e-Filing, igatja le- SARS namkha ngokuse
5 benzisa iSentha yokuThintana ye- SARSNg
benzisa iSentha yokuThintana ye- SARSNgemva kokusebenzisa yoke ikambiso yeenghonghoyilo ezimayela nokulawula ze- yenzaisinghongoyiloyomJameliUkwethula ilwazi elipheleleko nelinembakoUkuthobela yoke ikambiso eqintelweko yokuphatha kanye namarherho weenkhathiUkubhadela umthelo wakho ngesikhathi esifaneleko nangokupheleleko ngokusebenzisa amareferensinamba afaneleko wokubhadela 3 Ukuhlanganyela Nangabe uvakatjhela iGatja le- SARS namkha iZiko lomThelo elinguLapho ekutlhogeka khona isekelo lesilemuki sizokudosela emalangeni Ukukhuthaza abanye kobana babhadele imithelo yabo ngesikhathi esifaneleko nangokuphelelekoUkungakhuthazi namkha ube yingcenye yomsetjenzana wobukhwabanisi benye nenye Ukuqinisekisa bona i- SARS inemininingwanakho efaneleko kanye neminingwana yokubhadel
6 aAbasebenzi bethu bazokuhlonipha begodu
aAbasebenzi bethu bazokuhlonipha begodu nawe sibawa ubahloniphe. Nangabe ujanyelwe ngothileko, silindele bona naye asihloniphe.Ziphendulele mayelana neendaba zakho zomthelo nanyana ugunyaze othileko kobana alandelako womsebenzi:Nangabe udosela iSentha yokuThintana ye- SARS sizokuzama:Lapho ekutlhogeka khona isekelo lesilemuki, sizokudosela emalangeni 4 Lokha nawenza isibawo sokutlolisa begodu kuhlangatjezwe zoke iimfuneko:Isibawo sakho sizosilungisa besisiqede emalangeni ama- 2 womsebenzi, Mayelana nokutlolisela imiThelo yepahla yeenarheni zangaphandle, sizokulungisa besiqede isibawo emalangeni ama- 5, nakungatlhogeki Lapho ekutlhogeka khona ukuhlola sizokulungisa besiqede isibawo Ukuphendula umbuzo omayela nomthelo, umthelo wepahla yeenarheni wokutholwa kwawo. Lokha
7 nawusebenzisa indlela ye- e-Filing sizo
nawusebenzisa indlela ye- e-Filing sizokuzama:Ukwenza i- e-Filing ye- SARS kobana itholakale ama- iri ama- 24 UkunikelaVAT,lomsebenzi lenyanga kobana abhadele. Abafayili ngezandla kufanele babhadele ngomhlaka 25 wenye wenye inyanga namkha lapho umhlaka 25 angepelaveke namkha ngeholideyi, ngelanga lomsebenzi ngaphambi komhlaka 25.Sizokukhuluma nawe nge- SMS namkha nge- imeyila ukukukhumbuza Ukulungisa iimbawo zakho msinyana kunalokha nawuvakatjhele iGatja 5 Amaforomu womthelo Isibopho Nangabe uzokuba ngaphasi kobujamo bokuhlolwa, ukuqinisekiswa lomthelo ngelesikhathi sagadesi sokufayila.ngelanga lokutholwa kwayo yoke imitlolo esekelako, nangabe iforomu lakho lomthelo ngelesikhathi sagadesi sokufayila.ukusuka ngelanga ekutholwe ngalo yoke imitlolo esekelako. Nawethula
8 iforomu lomthelo namkha isibopho bu- el
iforomu lomthelo namkha isibopho bu- elekthroniki e- SARS Ukulungisa zoke iimbopho zomthelo wepahla yeenarheni zangaphandle 6 Iimbadalo Nawubhadelako begodu i- SARS inereferensinamba efaneleko yembadalo, sizokuzama:kwayo. Lapho imbadalo yeemali ezibuyiswako zemithelo yepahla yeenarheni zangaphandle neyangenarheni le zibhadelwe ku- akhawundi yomthelo, Ukubhadela iimali ezibuyiswako kiyo i- akhawundi yomthelo, kwaphela nje nangabe imbadalo yokuthoma yenziwe ku- akhawundi yomthelo. Zoke iimbadalo ezibuyiswako zomthelo, imithelo yepahla yeenarheni zangaphandle newepahla yangenarheni le zibhadelwa ku- akhawundi yebhanga eqinisekisiweko ye- FICA kobana itlayenti lizitlolisile ne- SARS. Iimali ezibuyiswakoNangabe ukolodwa imali ebuyiswako yanonyaka begodu:Asikho esinye isik
9 olodo esingakabhadelwaZoke iimbopho zihl
olodo esingakabhadelwaZoke iimbopho zihlangatjeziweIkambiso yokulawula ye- SARS ithotjelwe begoduweemali okuthonyiweko, sizokuzama:Ukubhadela iimali ezibuyiswako ezingaphezu kwama- R100 zesikhathi sagadesi sokufayila emalangeni ali- 7 womsebenzi ngemva kokuqedwa kokuhlola kokugcina.Ukubhadela umthelo wepahla yeenarheni zangaphandle newepahla yangenarheni le emalangeni ama- 30 wokuqeda isibawo. R 7 Unelungelo lokungavumelani ne- SARS kanye nokwenza isinghonghoyilo nesibilayezo ngokwamarherho weenkhathi eziqintelweko mayelana nokuhlolwa namkha neenqunto ezithileko.Irarano ngokomThetho wokuLawulwa komThelo Lapho i- SARS ithola khona isibawo seenzathu, sesinghonghoyilo namkha sesibilayezo, ngaphandle kobana kuvunyelenwe ngenye indlela, begodu lapho ekungaveli khona izehlak
10 alo ezingakajayeleki ngesikhathi Ukunike
alo ezingakajayeleki ngesikhathi Ukunikela iinzathu zokuhlola emalangeni ama- 45 womsebenzi.Ukutjheja isinghonghoyilo emalangeni ama- 60.Ukutjheja bona ingabe umraro ulungele ukusonjululwa ngaphandle kwekhotho (Alternative Dispute Resolution (ADR)) emalangeni ama- 30 ukusuka ngelanga lokutholwa kwesibawo.Ukuqeda ikambiso ye- ADR emalangeni ama- 90 womsebenzi.Lokha nasele isivumelwano siqediwe, sizokwenza ukuhlola ngemva kwelanga lokutlikitlwa kokugcina kwesivumelwano.Lokha nakungakalandelwa khona i- ADR, isibilayezo sizokubekwa ngaphambi kweBhodi yomThelo emalangeni ama- 30 wokutholwa kwesaziso sesibilayezo. Nawenza isibawo sokutshwiliswa namkha sokujanyiswa kwembadalo begodu zoke iimfuneko zihlangatjeziwe, sizokuzama:Ukutjheja isibawo emalangeni ama- 21 wokutholwa kwe
11 sibawo esipheleleko bese sikhulumisana n
sibawo esipheleleko bese sikhulumisana ngokunjalo.Isikolodo Nawubawa isivumelwano sesikolodo begodu zoke iiimfuneko Ukutjheja isibawo emalangeni ama- 30 wokutholwa kwesibawo esipheleleko bese sikhulumisana ngokunjalo. 8 Ungenza isinghonghoyilo I- e- Filing ye- SARS ku- www.sarse�ling.co.zaIsentha yokuThintana ye- SARS yeeNghonghoyiloye-Iinghonghoyilo eziya e- SARS Lokha nakwenziwe isinghonghoyilo esimayelana nomsebenzi, Unelungelo lokungavumelani ne- SARS kanye nokwenza isinghonghoyilo nesibilayezo ngokwamarherho weenkhathi eziqintelweko mayelana nokuhlolwa namkha neenqunto ezithileko.yeenarheni zangaphandle newepahla Lapho ekutlhogeka bona i- SARS inikele isiQunto somThelo/sesiLinganiso/somSuka, sizokuzama:sesiLinganiso/somSuka emalangeni ama- 90 wokutholw
12 a kwalo loke ilwazi/kwemitlolo efuneka
a kwalo loke ilwazi/kwemitlolo efunekako (ngaphandle kobujamo bokubandakanya abaphezulu namkha ebujameni bokungabandakanyi, isib. World Customs Organisation namkha ukulayelwa kwezomthetho). 9 Nangabe uyisebenzise yoke ikambiso yeenghonghoyilo ezimayelana nokulawula ye- SARS namkha unobujamo obukatelelako, ungenza Iinghonghoyilo eziya Isinghonghoyilo ungasenza yemirhala ku- 0800 662 837 complaints@taxombud.gov.za Imibono emayelana neTjhatha yomSebenzi ye- SARS iyamukelwe Oocregistration@sars.gov.zaIlwazi elidephileko nalo liyatholakala kuwebhusayidi ye- SARS ku- www.sars.gov.za JoyinaRevenueService”lakoLinkedIn“@sarstax”Twitter. South African Revenue Service - Produced by SARS Communication 2018 South African Revenue Service SARS Service Charter SARS Service C