Ngokuvumelana neIsimemezelo No. 11 [2026] soMnyango Wezezimali kanye noHulumeni WezentelafuthiIsimemezelo No. 5 [2026] soHlelo Lwezintela Zikahulumeni, imithetho emisha yesaphulelo sentela yokuthumela kwamanye amazwe yaqala ukusebenza ngomhlaka-1 Januwari 2026. Nakuba imithetho ilula isikhathi sokugcina sokufaka izicelo ukuze kuncishiswe ingcindezi yokuhamba kwemali, futhi yethula ukuhlolwa okuthuthukisiwe kusukela ekuqaleni kuze kube sekupheleni. Izinkampani eziningi zokuhweba sezivele zithole izexwayiso zokubuyiselwa imali ngenxa yokungalandeli imithetho. Lesi sihloko, esisekelwe emibhalweni esemthethweni, sichaza izinzuzo, izinguquko zomthetho, kanye nezinyathelo zokuthobela imithetho ezisebenzayo - futhi silungisa ukungaqondani okuvamile okusakazwa yimithombo yezindaba yezezimali.
I. Impumuzo Enkulu: Isikhathi Esibekiwe Sokufaka Isicelo Sinwetshwe Saya Ezinyangeni Ezingama-36 (Sisebenza Kuphela Ezithunyelweni Ezithunyelwe Ngaphandle Ezimenyezelwe Ngemva Komhla lu-1 kuJanuwari 2026)
Ukuqhathaniswa Kwemithetho Endala Nemisha
(1) Umthetho wangaphambilini:Ifasitela lokufaka amafomu elijwayelekile liqala kusukela enyangeni elandela ukuvunyelwa kwentela kuya30 Ephreli wonyaka olandelayoNoma yikuphi ukubambezeleka okuncane kwamadokhumenti noma ukuqoqwa kwemali yangaphandle kungabangela kalula ukungafiki kwezinsuku zokugcina, futhi izinqubo zokufaka izicelo sekwephuzile zazinzima.
(2) Imithetho emisha ye-buffer ka-2026:
- Isikhathi sokufaka isicelo esibalulekile:Ukufakwa okuvamile kusukela enyangeni elandela ukuthunyelwa kwamanye amazwe kuze kube ngumhla zingama-30 kuMbasa wonyaka olandelayo.
- Isikhathi somusa sokubuyela emuva:Uma kungafakwanga ngaphambi komhla zingama-30 kuMbasa wonyaka olandelayo, kodwa wonke amarisidi okushintshaniswa kwemali yangaphandle eseqediwe, usengawafaka ngaphakathiIzinyanga ezingama-36 kusukela ngosuku lokukhishwa kwentela.
- Ukuqeda okunzima:Uma kungafakwanga zingakapheli izinyanga ezingu-36, ukuthunyelwa kwamanye amazwe kuzokwenziwakubhekwa njengokuthengiswa kwasekhayafuthi i-VAT ephelele (ngokuvamile i-13%) kumele ikhokhwe – kungekho sixazululo esitholakalayo.
| Inqubomgomo Endala | Inqubomgomo Entsha Ka-2026 |
|---|---|
| Ukufaka kusukela enyangeni ngemva kokuthunyelwa kwamanye amazwe kuze kube ngu-30 Ephreli wonyaka olandelayo | Ukufaka okubalulekile: kusukela enyangeni ngemva kokuthunyelwa kwempahla kuze kube ngu-30 Ephreli wonyaka olandelayo |
| Ukufaka isicelo sekwephuzile kwakuyinkimbinkimbi futhi kunzima ukusebenza | Isikhathi somusa wokubuyiselwa kwemali: kuze kufike ezinyangeni ezingama-36 kusukela ekukhululweni kwentela, uma nje wonke amarisidi e-forex eqoqwe |
| Ukwelashwa okungacacile kokufakwa kwezicelo okudlule isikhathi | Umkhawulo oqinile: ukudlula izinyanga ezingu-36 kubangela ukuthengiswa kwasekhaya okucatshangelwa ukuthi kukhokhelwa i-VAT engu-13% |
Izikhumbuzo ezibalulekile:
- Ukuthunyelwa kwamanye amazwe okuqediwe ngaphambi komhla lu-1 kuJanuwari 2026hhayingaphansi komthetho wezinyanga ezingu-36 - imithetho emidala iyasebenza.
- Ukufaka isicelo ngaphambi komhla zingama-30 kuMbasa wonyaka olandelayo kusalokhu kuyi-umkhuba omuhle kakhulu.
Amaphuzu Abalulekile Okufanele Uwaqaphele
- Akukho uhlelo lokusebenza olusebenza emuva:Ezimpahleni ezithunyelwa ngaphandle ngomhlaka-31 Disemba 2025 noma ngaphambi kwalokho, imithetho yangaphambilini iyaqhubeka nokusebenza.
- Ukuqoqwa kwe-Forex kuyimfuneko yokufaka sekwephuzile:Uma ufaka isicelo ngemva komhla zingama-30 kuMbasa wonyaka olandelayo, kufanele unikeze amadokhumenti aphelele erisidi le-forex. Ngaphandle kwamarisidi noma isizathu esisemthethweni "sokuthola irisidi", isaphulelo sizonqatshwa.
- Gcina irekhodi lokubala phansi elicacile:Maka isimemezelo ngasinye ngosuku lwaso lokuthumela ngaphandle bese usetha isexwayiso sezinyanga ezingu-36 ukuze ugweme ukulahlekelwa okukhulu kwentela ngenxa yokungaqapheli.
II. Ukwengamela Okuqinile: Ukuhlolwa Kokungena Kwabaphakeli - Ukuthunyelwa Kwempahla Kwamanye Amazwe Kwe-Ejensi Yezomthetho vs. Imikhuba "Yokuthenga" Engekho Emthethweni
Imithetho emisha ihlanganisa idatha yentela, intela kanye nokushintshaniswa kwemali yangaphandle, okwenza kube lula ukuhlola yonke iketanga lokuhlinzeka – ukuthengwa kwezimpahla, izimali kanye nokuthutha. Izinguquko ezimbili eziyinhloko:
1. Ukuhlolwa Kokungena “Kokufanisa Ukugeleza Okune” – Gwema Ukufunda Kabi
Ukuhlolwa kwentela manje kudingaukuhambisana kwe-logic yebhizinisiphakathiukuhamba kwenkontileka, ukuhamba kwe-invoyisi, ukuhamba kwezimpahla, kanye nokuhamba kwezimali– hhayi incazelo ethi “igama negama elifanayo” ngezinye izikhathi esakazwa ku-inthanethi.
- Ukwehluka okunengqondo kwamagama omkhiqizo, amanani, noma amanani (isb., umehluko wokuzungeza, ukuguqulwa kwamayunithi) kuyamukeleka uma kusekelwa amanothi achazayo kanye nemibhalo yezokuthutha.
- Kodwa-ke, noma yikuphi ukuhlukaniswa okuphelele phakathi kwemithombo yokuphakelwa, ama-invoyisi okuthenga, kanye nomemukeli wezimali - njengezinkokhelo ezinkulu ezingahlobene nomuntu wesithathu noma ama-invoyisi mbumbulu angaphandle kwegunya - kuzobangela ukumiswa ngokushesha kwesaphulelo kanye nophenyo olusemthethweni.
- Ukuhlolwa kwabahlinzeki okunamandla manje kuyadingeka; abahlinzeki abasha kanye nezigaba zemikhiqizo ebucayi bazobhekana nokuhlolwa okwengeziwe.
2. Isikhala “sokuthenga amadokhumenti okuthumela kwamanye amazwe” sivaliwe – Ukuthunyelwa kwamanye amazwe kwe-ejensi esemthethweni kusavunyelwe
(1) “Ukuthenga” (ukuthenga izimemezelo zentela):Ukusebenzisa iziqu zokuthumela kwamanye amazwe zenye inhlangano ngaphandle kwesivumelwano sangempela se-ejensi, lapho umthumeli omenyezelwe ehlukile kumqhubi wangempela, manje kutholakala kalula ngokufanisa idatha yesistimu ehlukene. Lo mkhuba uhilela ukugeleza okungahambisani ngokwemvelo futhi, uma kuhlotshaniswa nama-invoyisi angamanga noma ukukhwabanisa, kungaholela ezijezisweni zokuphatha noma ngisho nasesibophweni sobugebengu.
(2) Ukuthunyelwa kwempahla kwamanye amazwe okusemthethweni kwe-ejensi:Uma inkampani yakho ingenawo amalungelo okuthumela impahla kwamanye amazwe, usengasebenzisa i-ejenti efanelekile ngaphansi kwesivumelwano esisemthethweni se-ejensi, uthole isitifiketi se-Export Agency, futhi ubike ngeqiniso ulwazi lomphathi ngenkathi ugcina yonke imibhalo esekelayo. Lena indlela esemthethweni yokuthola izaphulelo futhi ihluke kakhulu emikhubeni "yokuthenga" - ungaziphambanisi zombili.
III. Ukucacisa Imibono Engalungile Evamile Ku-inthanethi (Amaphutha Avame Ukwenziwa Yiminye Imidiya)
IV. Izinyathelo Ezine Zokuthobela Imithetho Ezingathathwa Ngebhizinisi Lakho
1Ukuqaliswa Kokwamukelwa Kwabahlinzeki Nokubuyekezwa Okuqhubekayo
- Qinisekisa amalayisense ebhizinisi labahlinzeki abasha, ikheli lendawo, kanye namandla okukhiqiza.
- Gcina izinkontileka zokuthenga, amanothi okulethwa, kanye nama-invoyisi e-VAT okufaka kukho konke ukuthengiselana ukuze ugcine uchungechunge lokuthenga olulandelekayo.
- Gwema ukuthenga okukodwa, okubiza kakhulu kubahlinzeki abangajwayelekile ezindaweni ezikude.
2Hlela Ukugcinwa Kwamadokhumenti Ngendlela Ejwayelekile – Qedela Ukufakwa Kwamafayela Nge-elekthronikhi Zingakapheli Izinsuku Eziyi-15
- Gcina izigaba ezintathu eziyinhloko zemibhalo esekelayo: izinkontileka zokuthenga/zokuthengisa, amadokhumenti ezokuthutha (olwandle/omoya njll.), kanye nezivumelwano ze-ejensi yokumemezela intela.
- Sebenzisa izithombe noma amafayela e-elekthronikhi, ahlelwe ngenombolo yesimemezelo ku-log enikezelwe.
- Gcina kuze kube yilaphoIminyaka emi-5ngaphambi kokubhujiswa - amadokhumenti alahlekile angaholela ekubuyiselweni kwemali esele ikhokhiwe
3Qinisa Ukulawulwa Kokuqoqwa Kwe-Forex Futhi Ulungiselele Ubufakazi "Obucatshangelwayo" Kusenesikhathi
- Khetha ukukhokha ngqo ngumthengi waphesheya kwezilwandle; nciphisa ukukhokha komuntu wesithathu.
- Uma inkokhelo yomuntu wesithathu ingenakugwenywa, gcina isivumelwano se-ejensi yokukhokha kanye nesitatimende sesizinda sokuhweba esicacile.
- Uma kwenzeka izikweletu ezimbi noma ukungakhokhi, lungisa amadokhumenti okulamula, ukuqothuka, noma isimangalo kusenesikhathi - lokhu kungasebenza njengobufakazi "obuthathwa njengerisidi" futhi kuvimbele ukulahlekelwa yisaphulelo.
4Setha Izexwayiso Zangaphakathi kanye Nokuzibuyekeza Okuvamile
(1)Misaizexwayiso ezimbili: isikhumbuzo sosuku lokufaka isicelo lwango-Ephreli 30 ngonyaka olandelayo, kanye nokubala ukwehla kwezinyanga ezingu-36.
(2)Yenza isibuyekezo sekota sazo zonke izimemezelo ezingafakwanga, ugxile ekuthunyelweni okusha okuvela kwamanye amazwe kusukela ngo-2026 kuqhubeke.
(3)Gcina ama-ledger ahlukene ebhizinisini elidala nelisha ukuze ugweme ukusebenzisa ngephutha umthetho wezinyanga ezingu-36 ekuthunyelweni kwangaphambi kuka-2026.
V. Isisekelo Semithetho Yesaphulelo Sentela Yokuthumela Ngaphandle ka-2026
Izikhathi zokugcina ezilungisiwe zinikeza ithuba lokuphefumula, kuyilapho ukuqapha okuqinile kuvimbela ukukhwabanisa.Isikhathi somusa sezinyanga ezingu-36 siyinzuzo ecacile, kodwa ukuhlolwa okuthuthukisiwe, ukufanisa ukuhamba kwezimali okune, kanye nokuvinjelwa okuqinile kwemikhuba "yokuthenga" kuphakamisa kakhulu umkhawulo wokuthobela imithetho. Abathumeli bempahla kwamanye amazwe akufanele banciphise ukulawula kwabo kwangaphakathi ngoba nje isikhathi sokugcina sokufaka sinwetshiwe. Esikhundleni salokho, qinisa izinqubo zokuhlola abahlinzeki, ukugcinwa kwamadokhumenti, kanye nokuqoqwa kwe-forex - futhi wenze ukuhlolwa okuzimele njalo - ukuze ujabulele izinzuzo zesaphulelo senqubomgomo ngokushelela ngenkathi ugwema izingozi zomthetho.
Isihloko sengxoxo: Selokhu imithetho emisha yaqala ukusebenza, yiziphi izinselele ezisebenzayo inkampani yakho ehlangane nazo ekugcinweni kwamadokhumenti noma ekuqinisekisweni kwe-forex? Zizwe ukhululekile ukwabelana ngolwazi lwakho - singathanda ukuzwa ukuthi uzisingatha kanjani.
Isikhathi sokuthunyelwe: Julayi-06-2026