Isikhathi sokufaka amafomu okubuyisa intela sesiphelile, kodwa izinkulungwane zabakhokhi bentela zisalinde ukubuyiselwa kwemali kwazo . Nakuba i-Tax Agency isicubungule iningi lembuyiselo, kusenamacala alindile kanye nokubambezeleka . Amanye ayabambezeleka ngenxa yokuhlolwa okwengeziwe, kodwa kwezinye izimo, imali ayifiki ku-akhawunti yasebhange yomkhokhi wentela.
Isizathu akusiyo njalo iphutha noma ukuhlolwa kwezimali. Kunesizathu esingaziwa kakhulu esingaholela ekubuyiselweni kwemali okungekho , noma ngabe ukubuyiselwa kwentela kube kuhle. Lokhu kuyindlela yokukhokha ngokuzenzakalelayo izikweletu, indlela esetshenziswa yi-Tax Agency lapho umkhokhi wentela enezibopho ezisasele noHulumeni.
Kungani iziphathimandla zentela zingase zenqabe ukukhokha imbuyiselo?
Umeluleki wezentela uJosé Ramón López MartÃnez, owaziwa ezinkundleni zokuxhumana ngokuthi i-@tu_blog_fiscal, uchaze ukuthi ukubuyiselwa kwentela kunganyamalala uma umkhokhi wentela enezikweletu ezisasele ne-Tax Agency noma ezinye izinhlangano zomphakathi . Kulezi zimo, inani okufanele likhokhwe lisetshenziselwa ukukhokha lezo zibopho. Uchwepheshe unikeza isibonelo esicacile: umuntu ozisebenzelayo ocele ukuhlehliswa kwe-VAT ikota eyodwa futhi esenezinkokhelo ezingakakhokhwa. Uma ukubuyiselwa kwentela yakhe engenayo kuholela ekubuyiselweni kwemali, i-Tax Agency iqeda leso sikweletu ngemali yokubuyiselwa kwemali, futhi umkhokhi wentela akatholi lutho.
Ukuze uthole ukuthi lokhu kunjalo yini, isinyathelo sokuqala ukuhlola isimo sefayela lakho kuwebhusayithi ye-Tax Agency . Lapho, esigabeni esithi "Isimo Sokucubungula", ungabona umlayezo obonisa ukuthi imbuyiselo yakho iyabuyekezwa noma ukuthi inani lembuyiselo liyi-zero. Lokhu ngokuvamile kusho ukuthi ikhredithi isetshenzisiwe. U-López MartÃnez uncoma nokuthi uhlole noma yiziphi izikweletu ezisasele nezinye izinhlangano ezixhumene, njenge-Social Security noma ohulumeni besifunda.
Imikhawulo yesikhathi kanye nenzalo yokukhokha sekwephuzile
Uma kungekho zikweletu ezisasele futhi imali ebuyiswayo ingakafiki, i-Tax Agency inezinyanga eziyisithupha kuphela zokwenza inkokhelo . Lesi sikhathi siqala kusukela ekupheleni kwesizini yokufaka intela (Juni 30) noma kusukela ngosuku lokufaka uma intela ifakiwe sekwephuzile . Uma i-Tax Agency idlula lesi sikhathi ngaphandle kokukhokha, umkhokhi wentela unelungelo lenzalo yokukhokha sekwephuzile.
Inzalo ibalwa kusukela ngosuku olulandela usuku lokugcina kuze kube yilapho kukhishwe umyalelo wokukhokha. Kubalulekile ukwazi ukuthi le nzalo kumele imenyezelwe njengenzuzo enkulu ekubuyiselweni kwentela yakho engenayo (i-IRPF) , ngokusho kwesinqumo seNkantolo Ephakeme esashintsha ngo-2023. Ukuze uthole le nzalo, isinyathelo sokuqala ukuqinisekisa ukuthi awunazo izikweletu ezisele nokuthi ukubuyiselwa kwentela yakho kulungile. Ngemuva kwalokho, ungathumela isicelo esibhaliwe sokubuyiselwa imali, kufaka phakathi inzalo ehambisanayo.
Ekugcineni, isihluthulelo ukubuyekeza ifayela nokuqinisekisa ukuthi azikho izikweletu ezisasele . Uma konke kuhamba kahle futhi isikhathi sezinyanga eziyisithupha sesidlulile, umkhokhi wentela angafaka isicelo senzalo yokukhokha sekwephuzile ngaphandle kwesidingo sokuthatha esinye isinyathelo. I-Ejensi Yentela izokwazisa umkhokhi wentela ngenkokhelo kanye nenzalo ebalwe ngokuzenzakalelayo.
