Ukungancami kuIsibhengezo Nombolo 11 [2026] soMphathiswa wezeMali kunye noLawulo lweRhafu kaRhulumentekwayeIsibhengezo Nombolo 5 [2026] soLawulo lweRhafu kaRhulumente, imithetho emitsha yesaphulelo serhafu yokuthumela ngaphandle yaqala ukusebenza ngomhla1 Januwari 2026Nangona imithetho ilula ixesha lokufaka izicelo ukuze kuncitshiswe uxinzelelo lokuhamba kwemali, ikwangenisa nokuhlolwa okuphuculweyo kokuphela kwayo. Iinkampani ezininzi zorhwebo sele zifumene izilumkiso zezaphulelo ngenxa yokungathobeli imithetho. Eli nqaku, elisekelwe kwimibhalo esemthethweni, licacisa iingenelo, utshintsho lomthetho, kunye namanyathelo okuthobela imithetho asebenzayo - kwaye licacisa ukungaqondani okuqhelekileyo okusasazeka ziindaba zezemali.
I. Uncedo Olukhulu: Umhla wokugqibela wokufaka isicelo wolulelwe kwiinyanga ezingama-36 (Usebenza kuphela kwiimpahla ezithunyelwe kwamanye amazwe ezibhengezwe emva komhla woku-1 kuJanuwari 2026)
Ukuthelekiswa kweMithetho emidala kunye neMitsha
(1) Umthetho wangaphambili:Ixesha eliqhelekileyo lokufaka iifayile liqala kwinyanga elandela ukuvunyelwa kwerhafu ukuyaNgomhla wama-30 ku-Epreli kunyaka olandelayoNakuphi na ukulibaziseka okuncinci kumaxwebhu okanye ekuqokelelweni kotshintshiselwano lwangaphandle kunokubangela ukuba ixesha elibekiweyo lingafiki, kwaye iinkqubo zokufaka emva kwexesha zazinzima.
(2) Imithetho emitsha ye-buffer ka-2026:
- Ixesha lokufaka isicelo esibalulekileyo:Ukufakwa kwempahla okuqhelekileyo ukususela kwinyanga elandela ukuthunyelwa kwamanye amazwe ukuya kuthi ga nge-30 ka-Epreli kunyaka olandelayo.
- Ixesha lokubuyiselwa kwetyala:Ukuba ayifakwanga ngaphambi komhla wama-30 ku-Epreli kunyaka olandelayo, kodwa zonke iirisithi zotshintshiselwano lwangaphandle zigqityiwe emva koko, usengafaka isicelo ngaphakathiIinyanga ezingama-36 ukususela kumhla wokususwa kwerhafu.
- Umgca onzima:Ukuba ayifakwanga kwisithuba seenyanga ezingama-36, ukuthunyelwa kwamanye amazwe kuya kwenziwakuthathwa njengentengiso yasekhayakwaye i-VAT epheleleyo (ngesiqhelo i-13%) kufuneka ihlawulwe - kungekho sisombululo sifumanekayo.
| Umgaqo-nkqubo Omdala | Umgaqo-nkqubo Omtsha ka-2026 |
|---|---|
| Ukufaka iifayili ukususela kwinyanga emva kokuthunyelwa ngaphandle ukuya kuthi ga nge-30 ka-Epreli kunyaka olandelayo | Ukufaka isicelo esibalulekileyo: ukususela kwinyanga emva kokuthunyelwa ngaphandle ukuya kuthi ga nge-30 ka-Epreli kunyaka olandelayo |
| Ukufakwa kwefayili emva kwexesha bekunzima kwaye kunzima ukusebenza | Ixesha lokubuyiselwa kwemali: ukuya kuthi ga kwiinyanga ezingama-36 ukusuka ekugqityweni kwerhafu, ukuba zonke iirisithi ze-forex ziqokelelwe |
| Unyango olungacacanga kwiifayile eziphelelwe lixesha | Ukuvalwa okuqinileyo: ukudlula iinyanga ezingama-36 kubangela ukuthengiswa kwekhaya okubonwa njengentlawulo ye-VAT eyi-13% |
Izikhumbuzo ezibalulekileyo:
- Ukuthunyelwa kwamanye amazwe okucociweyo ngaphambi komhla woku-1 kweyoMqungu 2026hayiphantsi komthetho weenyanga ezingama-36 - imithetho emidala iyasebenza.
- Ukufaka isicelo ngaphambi komhla wama-30 ku-Epreli kunyaka olandelayo kuhlala kungumsebenziindlela engcono yokwenza izinto.
Amanqaku abalulekileyo ekufuneka aqatshelwe
- Akukho sicelo sokubuyisela umva:Kwiimpahla ezithunyelwa ngaphandle ngomhla wama-31 kweyoMnga ka-2025 okanye ngaphambi kwawo, imithetho yangaphambili iyaqhubeka nokusebenza.
- Ukuqokelelwa kwe-Forex kuyimfuneko yokufakela emva kwexesha:Ukuba ufaka isicelo emva komhla wama-30 ku-Epreli kunyaka olandelayo, kufuneka unikezele ngamaxwebhu apheleleyo erisithi ye-forex. Ngaphandle kwerisithi okanye isizathu esisemthethweni "sokuba irisithi ifunyenwe", isaphulelo siya kwaliwa.
- Gcina irekhodi yokubala ezantsi ecacileyo:Phawula umhla wesibhengezo ngasinye ngomda waso wokuthumela ngaphandle kwaye usete isilumkiso seenyanga ezingama-36 ukuze kuthintelwe ilahleko enkulu yerhafu ngenxa yokungahoywa.
II. Ulawulo Olungqongqo: Ukuhlolwa Kokungena Kwababoneleli - Ukuthunyelwa Kwempahla Kumanye Amazwe yiArhente Yezomthetho vs. Iindlela Zokuthenga Ezingekho Mthethweni
Imithetho emitsha idibanisa idatha yerhafu, irhafu, kunye notshintshiselwano lwangaphandle, ivumela ukujonga okunqamlezileyo kulo lonke uthotho lokubonelela - ukufunyanwa kweempahla, imali, kunye nothutho. Iinguqu ezimbini eziphambili:
1. Ukuhlolwa kokungena "kokuHlanganisa ukuHamba kweMizila emine" - Kuphephe ukuFumanisa gwenxa
Ukuhlolwa kwerhafu ngoku kufunaukuhambelana kwengqiqo yeshishiniphakathiukuhamba kwekhontrakthi, ukuhamba kwe-invoyisi, ukuhamba kweempahla, kunye nokuhamba kwemali– hayi indlela yokutolika “igama elifanayo negama” ngamanye amaxesha isasazwa kwi-intanethi.
- Umahluko ofanelekileyo kumagama emveliso, ubungakanani, okanye ubungakanani (umz., umahluko wokujikelezisa, ukuguqulwa kweeyunithi) kuyamkeleka ukuba kuxhaswa ziingcaciso kunye namaxwebhu e-logistics.
- Nangona kunjalo, naluphi na ulwahlulo olupheleleyo phakathi kwemithombo yobonelelo, ii-invoyisi zokuthenga, kunye nomntu ofumana imali - njengeentlawulo ezinkulu ezingadibaniyo nomntu wesithathu okanye ii-invoyisi zobuxoki ezingaphandle kolawulo lwenkundla - kuya kubangela ukumiswa kwangoko kwesaphulelo kunye nophando olusemthethweni.
- Uvavanyo olutshintshayo lwabathengisi ngoku luyafuneka; ababoneleli abatsha kunye neendidi zeemveliso ezibuthathaka ziya kujongana nokuhlolwa ngakumbi.
2. Umngxuma "wokuthenga amaxwebhu okuthumela ngaphandle" uvaliwe - Ukuthunyelwa kwamanye amazwe kwee-arhente ezisemthethweni kusavumelekile
(1) “Ukuthenga” (ukuthenga izibhengezo zerhafu):Ukusebenzisa iziqinisekiso zokuthumela kwelinye iqumrhu ngaphandle kwesivumelwano sokwenyani searhente, apho umthumeli-mpahla obhengeziweyo ahlukile kumqhubi wokwenyani, ngoku kubonwa ngokulula ngokuthelekisa idatha yenkqubo enqamlezileyo. Olu hlobo lubandakanya ukuhamba okungahambelaniyo kwaye, ukuba ludibene nee-invoyisi zobuxoki okanye ubuqhetseba, lunokukhokelela kwizohlwayo zolawulo okanye nokuba noxanduva lolwaphulo-mthetho.
(2) Ukuthunyelwa kwamanye amazwe kwe-arhente esemthethweni:Ukuba inkampani yakho ayinamalungelo okuthumela ngaphandle, usenokuqesha iarhente efanelekayo phantsi kwesivumelwano esisemthethweni searhente, ufumane iSatifikethi seArhente yokuthumela ngaphandle, kwaye uxele ulwazi oluyimfihlo lwenqununu ngelixa ugcina onke amaxwebhu axhasayo. Le yindlela esemthethweni yokufumana izaphulelo kwaye yahlukile kakhulu kwimikhwa "yokuthenga" - musa ukubhidanisa ezi zinto zimbini.
III. Ukucacisa Iingcamango Eziqhelekileyo Ezingalunganga Kwi-Intanethi (Iimpazamo Eziqhelekileyo Zezinye Iimidiya)
IV. Amanyathelo Amane Okuthobela Imithetho Afanelekileyo Kwishishini Lakho
1Ukwamkelwa kwabaThengisi kunye noHlolo oluQhubekekayo
- Qinisekisa iilayisenisi zoshishino zababoneleli abatsha, idilesi yendawo, kunye nomthamo wemveliso.
- Gcina iikhontrakthi zokuthenga, amanqaku okuhambisa, kwaye ufake ii-invoyisi ze-VAT kuyo yonke intengiselwano ukuze ugcine uthotho lokuthenga olulandelekayo.
- Kuphephe ukuthenga kube kanye, ngexabiso elikhulu kubathengisi abangaziwayo kwiindawo ezikude.
2Ukugcinwa Kwamaxwebhu ngendlela efanayo – Gcwalisa Ukufakwa Kwefayile Nge-elektroniki Kwiintsuku Ezili-15
- Gcina iindidi ezintathu eziphambili zamaxwebhu axhasayo: iikhontrakthi zokuthenga/zokuthengisa, amaxwebhu othutho (ulwandle/umoya njl.njl.), kunye nezivumelwano zearhente yesibhengezo serhafu.
- Sebenzisa imifanekiso okanye iifayile ze-elektroniki, ezicwangciswe ngenombolo yesibhengezo kwilog enikezelweyo.
- Gcina yonke intoIminyaka emi-5ngaphambi kokutshatyalaliswa – amaxwebhu angekhoyo angakhokelela ekubuyiselweni kwemali esele ihlawulwe
3Qinisa uLawulo lokuQokelelwa kweForex kwaye ulungiselele ubungqina "obuthathwa njengerisithi" kwangaphambili
- Khetha intlawulo ethe ngqo ngumthengi waphesheya; nciphisa iintlawulo zomntu wesithathu.
- Ukuba intlawulo yomntu wesithathu ayinakuphepheka, gcina isivumelwano searhente yokuhlawula kunye nengxelo ecacileyo yemvelaphi yorhwebo.
- Kwimeko yamatyala amabi okanye ukungahlawulwa, lungiselela amaxwebhu okulamla ityala, ukubhanga, okanye amaxwebhu ebango kwangethuba - la maxwebhu angasebenza njengobungqina "obuthathwa njengerisithi" kwaye athintele ukulahlekelwa yimbuyekezo.
4Seta Izaziso Zangaphakathi kunye NokuziHlola Okuqhelekileyo
(1)Sekaizilumkiso ezimbini: isikhumbuzo somhla wokufaka isicelo somhla wama-30 ku-Epreli kunyaka olandelayo, kunye nokubala ukwehla kweenyanga ezingama-36.
(2)Yenza uphononongo lwekota lwazo zonke izibhengezo ezingafakwanga, ugxile kwiimpahla ezintsha ezithunyelwa kwamanye amazwe ukususela ngo-2026 ukuya phambili.
(3)Gcina iileja ezahlukeneyo zeshishini elidala nelitsha ukuze uphephe ukusebenzisa ngempazamo umthetho weenyanga ezingama-36 wokuthunyelwa kwempahla ngaphambi ko-2026.
V. Ingcamango Esisiseko yeMithetho yeSaphulelo seRhafu yokuThunyelwa kwamanye amazwe ka-2026
Ixesha elibekiweyo elilula linika ithuba lokuphefumla, ngelixa ukugadwa okungqongqo kuthintela ubuqhetseba.Ixesha lokukhululwa kwetyala leenyanga ezingama-36 liyinzuzo ecacileyo, kodwa ukuphuculwa kokuhlolwa okunqamlezileyo, ukuhambelana kweendlela ezine, kunye nokuvalwa okungqongqo kweendlela "zokuthenga" kuphakamisa kakhulu umda wokuthobela imithetho. Abathumeli ngaphandle akufuneki bayeke ukulawula kwabo kwangaphakathi kuba nje ixesha lokugqibela lokufaka izicelo lide landisiwe. Endaweni yoko, qinisa iinkqubo zokuhlolwa kwababoneleli, ukugcinwa kwamaxwebhu, kunye nokuqokelelwa kwe-forex - kwaye wenze uhlolo oluzimeleyo rhoqo - ukuze ukonwabele izibonelelo zesaphulelo sepolisi ngelixa uphepha iingozi zomthetho.
Isihloko sengxoxo: Ukususela oko imithetho emitsha yaqala ukusebenza, zeziphi iingxaki ezinokwenzeka inkampani yakho edibene nazo ekugcinweni kwamaxwebhu okanye ekuqinisekisweni kwe-forex? Zive ukhululekile ukwabelana ngamava akho - singathanda ukuva ukuba uhlangabezana njani nawo.
Ixesha leposi: Julayi-06-2026