| 1. |
NgokweSiqendu 10(1)(cA)(i) soMthetho weRhafu yeNgeniso, ka-2000 (UMthetho 30 ka-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 engajonge 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 ka-2002), (Income Tax Act, (Act 30/2002)), iSebe leeNkonzo zeRhafu laseMzantsi Afrika (South African Revenue Services) (SARS)) linike imvume yokubhaliswa ngamaqela 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 ukwenzela le njongo ngu-930000327. Ngokwesicelo seSARS mayiphele into yokwenza isicelo sobhaliso ngokweSiqendu 18A kwesikolo ngasinye. |
| 3. |
Ubhaliso ngokweSiqendu 18A luvumela isaphulelo serhafu ngokumalunga nezipho ezenzelwa iiprojekthi ezijolise ngokukodwa kwezemfundo, kungafakwanga zifizi 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 uMkhomishinara 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 kukhokelela kwisiphumo sokuba izikolo ziphulukane nethuba lokuqokelela enye imali ukunyusa ingxowa ngeenjongo zezemfundo. |
| 6. |
Iinkqubo nemiqathango ephathelele kulawulo lweerisithi zeSiqendu 18A ibhalwe kwisikhokelo neemfuno ezisezantsi ezimalunga neerisithi, neziya kukhutshwa yile ofisi kungekudala ngesetyhula. |
| 7. |
Amaziko afuna iincwadi zeerisithi zeSiqendu 18A makenze isicelo esibhaliweyo asithumele kuSekela Mlawuli kwi-ofisi yesithili semfundo yabo. Phambi kokuba i-ofisi yesithili semfundo ikhuphe incwadi yeerisithi elolu hlobo, iya kuqinisekisa kuqala ukuba iziko elo sele lineenkqubo zolawulo olululo oluyimfuneko zangaphakathi apho kulo ukuze likwazi ukulandela ngqo ezi nkqubo yaye lanelise nemiqathango yeSebe leMfundo leNtshona Koloni kunye neyeSARS.Iinqununu namabhunga olawulo ezikolo bangacela inkxaso kwii-ofisi zezithili zemfundo zabo ngokumalunga nezi nkqubo nemiqathango, umzekelo, ukunikwa kwengxelo yonyaka ngokukhutshwa kweerisithi zeSiqendu 18A ngonyaka werhafu oqala nge-1 Matshi ukuya kutsho nge-28 Februwari. |
| 8. |
Nceda wazise bonke abantu abachaphazelekayo kunye nabazali malunga nokubhalwe kule ngcaciso emfutshane ukuze bakuthathele ingqalelo. |
| 9. |
Kucelwa uqaphele ukuba le setyhula ithatha indawo yeSetyhula 0065/2004. |
ISAYINWE: NGU-PA VINJEVOLD
INTLOKO: YESEBE LEMFUNDO
UMHLA: 2014:10:24
|
 |