Additional Medical - isiZuluSARS Home > Types of Tax > Personal Income Tax > Additional Medical - isiZuluUKUFAKA ISICELO SEZINDLEKO ZEZEMPILO (INZUZO YEZENTELA YEZINDLEKO EZONGEZIWE ZEZEMPILO)Umhlomulo Wentela Wezinkokhelo Zesikhwama Sezempilo (owaziwa nge-AMTC) uyisaphulelo esinciphisa intela evame ukukhokhwa ngumuntu. Lesi saphulelo kasikwazi ukubuyiselwa kuwe futhi angeke sadluliselwa kunyaka wokubuyekeza olandelayo. Sisebenza eminyakeni yokubuyekeza kusukela ngo 1 kuNdasa 2014 (kunyaka wokubuyekeza ka-2015) futhi sibalwa ngokweyamiswa ezindlekweni zephakethe zezempilo. Uyisaphulelo esiyisongezo somhlomulo wentela yezempilo. (MTC).Yikuphi okwamukelwa njengezindleko zezempilo eziphuma ephaketheni?Lezi yizamba ezikhokhiwe nezingeke zabuyiswa ngonyaka wokubuyekezwa ezimaqondana nawe noma omunye oweyeme kuwe, futhi zifaka phakathi :Usizo kanye nemithi okukhishwe ngumsebenzi wezempilo ogunyaziwe, ngudokotela wamazinyo, ngudokotela wamehlo, ngusikhandamayeza, ngumelaphingemvelo, ngusomathambo, ngusomakhambi, ngumeluli-mathambo, ikhayiroprektha kumbe i-othophedisti;Ukulaliswa esibhedlele esigunyaziwe ngumbe ikhaya labadala;Ukuhlengwa ngumhlengikazi ogunyaziwe ekhaya, ngunesi obelethisayo noma umelekeleli womhlengikazi, okuhlanganisa nalapho esuke ephuma kwisikhungo esithekelisa ngamanesi;Imishanguzo egunyazwe ngudokotela ogunyaziwe yathengwa kusokhemesi;Izindleko zezempilo ezenzeke zakhokhwa ngaphandle kweNingizimu Afrika ezifana nalezi zindleko ezingaphezulu;Noma yiziphi izindleko ezimiswe nguKhomishana ezenzeke ngenxa yokuthiyeka emzimbeni kumbe ukukhubazeka.Ngonjani umuntu oweyeme?Umuntu oweyeme ngo-:OwakwakhoUmntwana kanye nomntwana ozalwa ngowa(isib. Indodana,indodakazi, indodana nendodakazi yoshade naye, umntwana omgcine ngokusemthethweni)Abebephila ngesikhathi sonyaka obuyekezwayo, futhi okungukuthi ngosuku lokugcina lonyaka obuyekezwayo:Ubengashadile futhi, ukube ubephila, ubengezokuba:Ngaphezu kweminyaka eli-18 ubudalaNgaphezu kweminyaka engama-21 ondliwa nguwe ngokugcwele kumbe ingxenye futhi engakabi sezingeni lokukhokha intela yonyakaNgaphezulu kweminyaka engama-26 ondliwa nguwe ngokugcwele kumbe ingxenye futhi engakabi sezingeni lokukhokha intela yonyaka futhi ungumfundi ngokugcwele esikhungweni sezemfundo esingesomphakathi; kumbe;Esimweni somunye umntwana, wanqindwa ngukukhubazeka ukuba akwazi ukuzenzela futhi ondliwa ngumuntu futhi engakabi sezingeni lokukhokha intela ejwayelekile yonyakaNoma yiliphi ilungu lomndeni womuntu anejoka lokuwondla awunakekele (isib. Unina, uyise, umamezala/umkhwekazi, ubabezala/umukhwe, umfowabo, udadewabo, ogogo nomkhulu bakhe, abazukulu bakhe).Noma yimuphi omunye umuntu owamkelwe njengoncike kumuntu ngokuhambisana nemithetho yesikhwama sezempilo.Ukubala Umhlomulo Wentela Wezindleko Ezongeziwe ZezempiloI-AMTC inceke eminyakeni yobudala yomkhokhintela nasekutheni yena umkhokhintela, owakwakhe kumbe omunye wabeyem kuye benokukhubazeka1. Umuntu oneminyaka engaphezu kwengama-65 nangaphezulu angakwazi ukufaka isicelo se-ATMC mayelana nalokhu okulandelayo:Izindleko zezempilo ezifanele ezikhokhwe kuwo unyaka wokubuyekeza, ezifinyelela ku–33,3% wezindleko ezikhokhwe esikhwameni sezempilo noma esikhwameni sasemazweni esikulungele lokhu lapho zedlula kathathu isabelo se-MTC umuntu abelwe sona ukusisebenzisa; kuhlanganisa33,3% wezindleko zezempilo ezikulungele lokhu ezikhokhiwe (ziyizindleko eziphuma ephaketheni)2. Umuntu ophila nokukhubazeka, kumbe owakwakhe noma umntwana wakhe, angakwazi ukufaka isicelo se-AMTC esilandelayo:Izindleko zezempilo ezikhokhwe onyakeni wokubuyekeza, eszifinyelela ku –33, 3% wezindleko zezempilo ezikulungele lokhu ezikhokhiwe (ziyizindleko eziphuma ephaketheni).3. Bonke abanye abantu abangabalulwanga kulezi zigaba ezingenhla, bona bangafaka isicelo se-AMTC maqondana nalokhu okulandelayo:U-25% wesamba okungaso umthamo sezamba ezibalulwe ngezansi z ezidlula ngawo u-7,5% wengenisomali elithelayo (kushiya ngaphandle umhlomulo wesamba ophuma esikhwameni somhlalaphansi, ukukhipha isamba esikhwameni somhlalaphansi, kanye nemihlomulo yokuthatha umhlalaphansi isikhathi singakafiki) andukuba kucatshangelwe phezu kwale-AMTC 2:(i) Zonke izinkokhelo ezikhishwe ngumkhokhintela esikhwameni sezempilo esisemthethweni (ekhokhela umkhokhintela uqobo, owakwakhe kanye nanoma yimpuphi oweyeme kuye) ezidlulele ngokuphindwe kane kwi-MTC; kanye(ii) Nezindleko zezempilo ngokomthetho ezifanele (kubandakanya nezindleko zokunqindeka emzimbeni). Ezikhokhwe ngumkhokhintela futhi ezingeke zabizwa esikhwameni sezempilo maqondana nomkhokhintela, owakwakhe kumbe umntwana wakhe kanjalo nanoma yimuphi omunye obalulwe njengoweyeme kuye.Ngeminye imininingwane mayelana nokubala i-AMTC, sicela uthathise kuMhlahlandlela Wokuklama Umhlomulo Wentela Kwezempilo (Ushicilelo 7).Vakashela igatsha lakwaSARSLast Updated: 29/09/2016 3:13 PM ​
