| 1. |
NgokweSiqendu 10(1)(cA)(i) soMthetho weRhafu yeNgeniso, wowe-2000 (UMthetho 30/2000) zonke izikolo zixolelwe kwintlawulo yerhafu yengeniso. Nceda uqaphele, nakuba kunjalo, ukuba olu xolelo kwintlawulo yerhafu lungarhoxiswa ngokumalunga naso nasiphi na isikolo sikarhulumente esenza imisebenzi yorhwebo engajoliswe ngokupheleleyo okanye ubukhulu becala ekukhuthazeni injongo yaso ephambili njengeziko lemfundo. |
| 2. |
NgokweSiqendu 18A somthetho okhankanywe apha ngasentla, njengoko ufakelwe izilungiso ngoxwebhu lweshedyuli yethoba yoMthetho weRhafu yeNgeniso, (UMthetho 30/2002), (Income Tax Act, (Act 30/2002), iCandelo leeNkonzo zeRhafu laseMzantsi Afrika (South African Revenue Services (SARS)) linike imvume yokubhaliswa njengeqela kwazo zonke izikolo zikarhulumente ukuze zikwazi ukukhupha iirisithi eziya kubenzi-sipho (donors) ngokweSiqendu 18A esikhankanywe apha ngasentla. Inombolo yesalathiso eyakhutshelwa zonke izikolo ezikwiphondo leNtshona Koloni ukulungiselela le njongo ngu-930000327. Ngokwesicelo seSARS mayiyekwe into yokwenza isicelo sobhaliso ngokweSiqendu 18A kwesikolo ngasinye. |
| 3. |
Ubhaliso ngokweSiqendu 18A luvumela isaphulelo serhafu ngokumalunga nezipho ezenzelwa iiprojekthi ezijolise ngokukodwa kwezemfundo, kungabandakanywa iifizi zesikolo. Isaphulelo kwirhafu silawulwa yimiqathango ekwiSiqendu 18A yaye siya kuthathelwa ingqalelo kuphela xa irisithi nesatifikethi serhafu, njengoko zikhutshwe lelo ziko lemfundo lichaphazelekayo, zingeniswe kunye nefom yengxelo yerhafu yonyaka (annual tax return). |
| 4. |
Akukho saphulelo sarhafu siya kunikwa ukuba uMkhomishina unaso nasiphi na isizathu esimenza akholelwe ukuba iziko lemfundo elo liye lanika umenzi-sipho irisithi yeSiqendu 18A ngenxa yentlawulo yeefizi zesikolo okanye ngenxa yeenjongo ezingezozamfundo. Ukusetyenziswa gwenxa kwezipho ngokweSiqendu 18A kungakhokelela ekurhoxisweni kobhaliso lwezikolo zeSebe leMfundo leNtshona Koloni njengeMibutho eNceda uLuntu (Public Benefit Organisations) yaye oku kuya kuba nesiphumo sokuba izikolo ziphulukane nethuba lokuqokelela enye imali ukunyusa ingxowa yokulungiselela iinjongo zemfundo. |
| 5. |
Iinkqubo nemiqathango ephathelele kulawulo lweerisithi zeSiqendu 18A ibhalwe kwiGuidelines and minimum requirements with regard to receipts, neya kukhutshwa yile ofisi kungekudala ngendlela yesetyhula. |
| 6. |
Amaziko afuna iincwadi zeerisithi zeSiqendu 18A makenze isicelo esibhaliweyo asithumele kuSekela-mlawuli kwiZiko loLawulo noPhuhliso lweMfundo (Educational Management and Development Centre) (EMDC). Phambi kokuba i-EMDC ikhuphe incwadi yeerisithi elolu hlobo, iya kuqinisekisa kuqala ukuba iziko elo sele linolawulo olululo oluyimfuneko ngaphakathi apho kulo ukuze libe nako ukulandela ngqo ezi nkqubo yaye lanelise nemiqathango yeSebe leMfundo kunye neyeSARS. |
| 7. |
Iinqununu namabhunga olawulo ezikolo bangacela inkxaso kwii-EMDC zabo ngokumalunga nezi nkqubo nemiqathango, umzekelo, ukunikwa kwengxelo yonyaka ngokukhutshwa kweerisithi zeSiqendu 18A ngonyaka werhafu oqala ngowoku-1 Matshi ukuya kowe-28 Februwari. |
| 8. |
Nceda wazise bonke abantu abachaphazelekayo kwakunye nabazali okubhalwe kule ngcaciso emfutshane ukuze bakuthathele ingqalelo. |
ISAYINWE: NGU-L.J. ELY
INTLOKO: YESEBE LEMFUNDO
UMHLA: 2004:11:17
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