Tintsela eSwatini

Swatini ineluhlelo lwentsela lwembuso lolusemkhatsini loluphatfwa yi-Eswatini Revenue Service (ERS), leyayibitwa ngekutsi Swaziland Revenue Authority. Sikhulu Lesikhulu sengamela lenkonzo, kantsi Litiko Le-ERS Letekungena Netekuphuma Kwetintfo liphatse tintsela temincele. Luhlelo lufaka ekhatsi intsela yemholo ngaphansi kwe-Income Tax Order 1975, i-VAT ngaphansi kwe-Value Added Tax Act 2011, imitfelo yemasiko neye-excise, kanye neminye imitfelo lefana ne-Alcohol and Tobacco Levy ne-Fuel Tax ngaphansi kwe-Fuel Tax Act 2022. Akukho ntsela yemholo yamasipala leyehlukile. Umnyaka wetintsela uvame kusukela nga-1 July kuya ku-30 June, nakuba i-ERS ingavuma kutsi inkampani ibe nalamanye malanga ekuphela kwemnyaka. Swatini ivame kusebentisa indlela yentsela leya ngekutsi imali itfolwe kuphi. Imali lephuma emsebentini, ebhizinisini noma kulenye imisebenti yaseSwatini ngako ingatselwa khona, kufaka ekhatsi imali letholwa ngumuntfu longasiso sakhamuti lesibuya eSwatini. Imitsetfo lekhona ayichazi bunjalo bentsela ngendlela yinye lephelele; kusebenta njalo noma kwenta libhizinisi eSwatini kungaholela ekutsatfweni njengemhlali ngenchubo. Ngako-ke umuntfu noma libhizinisi kufanele litfole kutsi umsebenti lowenta imali wenteka kuphi nekutsi sivumelwano sentsela semave lamabili siyawushintja yini umphumela. Intsela yemholo wemuntfu isebenta ngekwemazinga lanyukako etikwemholo lotselwako. Emazinga lashicilelwe ngu-20% emalini kusuka ku-E0 kuya ku-E100,000, E20,000 kanye na-25% wemali lenge-kwengca ku-E100,000 kuze kufike ku-E150,000, E32,500 kanye na-30% wemali lenge-kwengca ku-E150,000 kuze kufike ku-E200,000, kanye na-E47,500 kanye na-33% emalini lengaphezulu kwa-E200,000. Imbuyiselo yemnyaka levamile ngu-E8,200, yenyuka ibe ngu-E10,900 kumuntfu lomdzala kuneminyaka le-60. Umphumela losebentako wekungakhokhi intsela cishe ngu-E41,000 wamholo lotselwako ngemuva kwembuyiselo levamile, kodvwa umphumela uncike ekubaleni naseluhlobeni lwemali. Emazinga lakhululiwe ahlukile angasebenta etinkokhelweni tekuphelelwa ngumsebenti netekutsatsa umhlalaphansi. Bacashi bavame kubutsa i-Pay As You Earn (PAYE), kukhishwa kwentsela yemholo wesisebenti emaholweni. Umcashi ufaka umbiko wenyanga wekukhishwa kwentsela bese akhokha imali lebutsiwe ngelusuku lwesikhombisa lwekhalenda lwenyanga lelandzelako. Umcashi usala anesibopho semuntfu semali lebekufanele ayibutse. I-PAYE lephuzile ingaba nenhlawulo ya-20% nentsalo ya-18%. I-Final Deduction System (FDS) ingasebenta uma sisebenti sinemcashi munye, sitfola umholo kuphela futsi singenayo lenye imali; kukhululwa ekufakeni umbiko wemnyaka akuvami kusebenta uma imali ingu-E1.2 million noma ngetulu. Umbiko wemnyaka wemuntfu ubalulekile kakhulu kubantfu labatisebentako nabachwepheshe, labatfola inzalo noma imali yemasheya, labahola lokungenani E1.2 million, nanobe ngubani lotshelwe nguKhomishana Jikelele kutsi afake umbiko. Lusuku lwekugcina loluvamile ngu-31 October noma emalanga langu-120 ngemuva kwa-30 June, ngekwemgomo wekufaka umbiko nalesatiso se-ERS lesisebentako. Tinkhokhelo temhlalaphansi letivunyelwe tingadonswa ngekwemincele lefanele, kufaka ekhatsi lizinga lelincane noma lelikhulu le-10% wamholo wonkhe wetinjongo temhlalaphansi. Tinkhokhelo tekutsatsa umhlalaphansi tingadonswa lokufika ku-15% wemali letselwako yebhizinisi ngemuva kweminikelo yemhlalaphansi. Inzalo yemali mboleko yendlu lehlala umnikati ingadonswa lokufika ku-E2,400, kantsi tindleko tekulapha atidonswa. Tindleko temabhizinisi kufanele tihambisane nekungenisa imali futsi tingabi tindleko letakha impahla lesebenta sikhatsi lesidze. Tinkampani tivame kukhokha intsela yemholo wenkampani nga-25% ngaphansi kwelushintjo lolusebenta kusukela nga-1 July 2024. Letinye tincwadzi te-ERS tingasakhombisa 27.5%, ngako-ke kufanele kuhlolwe sikhatsi sekulinganiswa nalesatiso samanje se-ERS uma kubalwa intsela. Ligatja lingaphindze likhokhe intsela ya-15% yemali yalo lebuyiselwa kubanikati. Indzawo yekusebenta lehlala ikhona ivame kuhlotjaniswa nekuba khona ngalokubonakalako eSwatini. Inkampani yendzawo ivame kusetjentiswa esikhundleni seligatja, kodvwa imiphumela yemtsetfo neyentsela iyehluka. Tinkampani nalabanye bakhokhi bentsela yemabhizinisi bavame kufaka umbiko wemnyaka nga-31 October noma kungakapheli emalanga langu-120 ngemuva kwelusuku lwekuphela kwemnyaka loluvunyelwe. Intsela yesikhashana yemholo wenkampani ikhokhwa ngemahlandla lamabili: kungakapheli tinyanga letisitfupha ngemuva kwekuphela kwemnyaka kanye nangelusuku lwekugcina lwemnyaka, bese inkokhelo yesitsatfu yekugcwalisa ikhokhwa kanye nombiko wemnyaka noma luhlolo. Bonkhe bakhokhi bentsela batibhalela balinganise ematfuba abo. Kufaka siphikiso noma sikhalo akususi ngokuzenzakalelayo sibopho sekukhokha imali lelinganisiwe. Intsela lelinganiselwa ngebhizinisi ingasebenta kusukela nga-1 July 2024 kumkhokhi wentsela lohlala njalo kulelive noma libhizinisi lelisebenta eSwatini, nelinani lekutsengisa lingaphansi kwa-E500,000. Linani lekutsengisa lelifika ku-E50,000 litselwa ngo-0%; lelingetulu kwa-E50,000 kodvwa lingaphansi kwa-E500,000 litselwa ngo-1.75% welinani lekutsengisa. Tinkhokhelo tesikhashana tiyahlanganiswa: 25% kungakapheli 30 September, 50% kungakapheli 31 December, 75% kungakapheli 31 March na-100% kungakapheli 30 June, bese kulandzela umbiko wemnyaka. Emabhizinisi ebantfu ngabanye nemisebenti yetakhiwo kungase kusebentise umtsetfo wekuhlukanisa kulahlekelwa, futsi lushintjo luhlinzeka sikhatsi seminyaka lemihlanu sekudlulisela kulahlekelwa eminyakeni lelandzelako. Tifinyeto letidzala tingasho imitsetfo leyehlukile, ngako-ke sikhatsi sekulinganisa lesisebentako kufanele sicinisekiswe. I-VAT yintsela ya-15% ekutsengiseni timphahla netinsita letitselwako nasetintfweni letingeniswako. Kubhalisela i-VAT kuyaphocelelwa uma imali yekutsengisa letselwako yephula E900,000, kantsi kubhalisela ngekutitsandzela kungenteka ngaphansi kwalelo zinga. Tiphatsimandla tahulumende, tinhlangano tahulumende nemasipala nako kungena ngaphansi kwe-VAT uma kwenta tintfo letitselwako. Emabhizinisi labhalisile adzinga i-TIN, sitifiketi se-VAT, emarekhodi latsembekile nemibiko yesikhatsi lesibekiwe. Imibiko ingaba yenyanga noma yekota ngekweluhlelo lwe-ERS. Tintfo letikhululiwe tifaka ekhatsi tinsita letinyenti tetimali nemshwalense, imfundvo, tinsita tekulapha netenhlalakahle, letinye tindzawo netakhiwo, kanye naletinye tinsita tekutfutsa bagibeli. Tintfo letingu-zero-rate tifaka ekhatsi lokutfunyelwa emaveni, kudla lokusisekelo lokukhetsiwe, tintfo tekulima, imitsi, uphethiloli netekutfutsa temave emhlaba. Tintfo letingeniswa tibuya ngaphakathi kwe-SACU nangaphandle kwe-SACU tisengaba ne-VAT ngisho noma kungakhokhwa umtselo wemasiko. Tinsita letingeniswa eveni tingadala sibopho se-reverse charge sa-15%, lesivame kumenyetwa siphindze sikhokhwe kungakapheli emalanga langu-30 kusukela ku-invoyisi; libhizinisi lelingadonsa yonkhe i-input credit lingaphatfwa ngalenye indlela. Tingucuko takamuva tekuphatsa i-VAT tifaka ema-invoyisi entsela e-elektroniki, emarisidi etimali, emanothi ekwehlisa nekuletsa imali, tintfo tekubala intsela nge-elektroniki nema-invoyisi e-elektroniki. I-TaxEase iniketa indlela yekutiniketa tinsita nge-inthanethi. Emarekhodi e-VAT, ema-invoyisi entsela nemadokhumenti lasekelako kufanele agcinwe eSwatini njengoba kudzingeka, ngoba i-ERS ingabuyeketa kubhaliswa noma umbiko we-VAT, lokuvame kwentiwa kungakapheli emalanga langu-30 kulenchubo lefanele. Imali lekhokhwe yendlula ledzingekako ingabuyiselwa uma iceliwe, kanti lucwaningo lubonisa sikhatsi semalanga langu-45 sekukhokhwa kwemali lebuyiselwe levunyiwe. Intsela lebanjwa emalini isebenta etinkhokhelweni letitsite. Emazinga lavamile ebahlali ngu-10% etinkhokhelweni temadividendi, 10% enzalweni, na-10% yereni lekhokhwa ngeliphenyeli; bazuzi betrust bangakhokhiswa 33%. Tinkhokhelo letiya kubantfu labangahlali eveni tivame kudonswa 15% kumadividendi, inzalo, ema-royalty, timali tekuphatsa, bonjabulisa, badlali bemidlalo nebasebenti labangekho eveni labaniketa tinsita noma labachwepheshe, nakuba imitsetfo ye-SACU netivumelwano tekugwema intsela ephindvwe kabili tingashintja umphumela. Intsela lebutsiwe ivame kutfunyelwa kungakapheli lusuku lwe-15 lwenyanga lelandzelako. Tinkontileka tekwakha netebuchwepheshe kungadingeka tibikwe kungakapheli emalanga langu-30. Kwehluleka kubutsa kungaba nenhlawulo ya-20%, kantsi kwehluleka kutfumela intsela lebutsiwe kungaba netinhlawulo letisuka ku-10% kuya ku-25% kuye ngekulibala. Kungeniswa kwetintfo kuyatsintfwa bulunga beSwatini be-SACU. Timphahla letivela kulamanye emalunga e-SACU tivame kungabi nemtselo wemasiko ne-excise, nakuba i-VAT isengasebenta. Timphahla letivela ngaphandle kwe-SACU tivame kuhlolwa nge-SACU Common External Tariff. Tinzuzo te-SADC ne-COMESA tinganciphisa umtselo nangabe imvelaphi netimfuneko temadokhumenti tanelisiwe. Inchubo yemasiko idzinga simemetelo sekungenisa, kuhlukanisa imphahla ngekhodi yemtsetfo lefanele nekukhokha umtselo wemasiko, i-excise, intsela yebhiya noma yelubheje lapho kufanele. Tingucuko temtselo tingashintja umphumela, ngako-ke kufanele kuhlolwe kuhlukaniswa kwanyalo kwe-ERS Customs and Excise ngaletintfo letingeniswako. Eminye imitfelo ifaka ekhatsi intsela yelizinga lengu-E18 ngemnyaka kubantfu labadzala labacashiwe. Ngekwesifinyeto sentsela lesikhona, Swatini ayinayo intsela jikelele yengcebo lenkhulu, lifa, ifa lelishiywe ngumufi noma sipho, futsi ayinayo imali yekuphepha kwenhlalakahle lehlukile. Kudlulisela impahla, imali mboleko, kuqasha kanye nemasheya kungaba nentsela yesitampu noma yekudlulisela lekhuphuka ngelizinga ize ifike ku-6%. Ayikho intsela jikelele yenzuzo yekukhula kwelinani lemphahla, kodvwa inzuzo nekulahlekelwa kwempahla yebhizinisi kungafakwa emalini yebhizinisi letselwako. Tintengiselwano tetinhlangano letihlobene kufanele tilandzele umgomo welinani lelingaba khona emkhatsini webantfu labangahlobene, futsi kungadingeka emadokhumenti netindlela tekubeka emananini ekudlulisela. Imali mboleko yemasheya ingatsatfwa njengemali letselwako ngaletinye tikhatsi. Tivumelwano Tetentfutfuko noma ticondziso tekugunyata kwentfutfuko tinganiketa kukhululwa kwentsela lokukhetsekile. Libhizinisi kufanele libhalise ne-ERS uma licala kusebenta futsi litfole i-Taxpayer Identification Number (TIN) yekusebentisana nesiphatsimandla sentsela. Sitifiketi Sekucacelwa Kwetintsela sivame kudzingeka kutsi tinkhokhelo te-PAYE, luhlolo, imibiko, intsela yesikhashana nemibiko netinkhokhelo te-VAT kube kulungile. Inkokhelo ingentiwa ngekudlulisa imali nge-elektroniki, ebhange, ngemali, ngesheke noma ngekhadi etikhungweni tetinsita, kantsi bakhokhi be-TIN bangasebentisa ne-MTN Mobile Money. Bakhokhi bentsela banemalungelo ekumelelwa, kuchazelwa tincumo, kuvikelwa kwangasese nekuyimfihlo, kufaka tikhalo, tinhlelo tekukhokha kancane, kubuyiselwa imali kanye nekubuyeketa noma kufaka sikhalo. Kufanele bagcine emarekhodi lacondzile, bafake imibiko lecinisekile, bakhokhe ngesikhatsi, batise i-ERS masinyane ngekushintja kwebhizinisi noma kubhaliswa futsi babambisane ekuhlolweni. Siphikiso seluhlolo lwentsela yemholo kufanele sivame kufakwa ngembhalo kungakapheli emalanga langu-21 ngemuva kwesatiso seluhlolo futsi sichaze tizatfu letinemininingwane. Tikhalo tivame kulandzela sikhatsi semalanga langu-21. I-Revenue Appeals Tribunal, leyasungulwa ngaphansi kwe-Revenue Appeals Tribunal Act 13/2019, sigungu lesiyinhloko lesikhetsekile sekuva tikhalo, bese kulandzela kubuyeketa yiNkantolo Lephakeme lapho kuvunyelwe. Tikhalo te-VAT tinesikhatsi lesisemthethweni semalanga langu-90 sekuphendulwa. Sibopho sentsela sivame kuchubeka sikhona ngesikhatsi kunengxabano. Imibiko yentsela yemholo lephuzile ingaba nenhlawulo ya-20% wentsela lefanele kukhokhwa noma E20 uma umbiko ukhombisa kulahlekelwa. Swatini sinesivumelwano sentsela yemave lamabili neNingizimu Afrika, iMauritius, i-United Kingdom, iSeychelles, iRiphabhulikhi yaseChina eTaiwan, iBotswana neLesotho. Letivumelwano tingashintja emazinga ekudonsa intsela, kuphathwa kwendzawo yekusebenta lengapheli kanye nemalungelo ekutsela. Swatini asivami kuniketa indlela yekwehlisa intsela yangaphandle ngaphandle kweluhlaka lwesivumelwano lesisebentako, ngako-ke imali yemave emhlaba netinkhokhelo letiwela imincele kudzinga kuhlolwa kwelive ngalinye. Kuntjintjiselana ngelwati netinyatselo tekugwema kunciphisa intsela yetinkampani letinkhulu kusakhula, lokwenta emarekhodi lacondzile nemadokhumenti etinhlangano letihlobene kube malungiselelo labaluleke kakhulu.