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KWABATHENGI UMTHETHO WOKUVIKELWA

Okulandelayo yisifushaniso soMthetho Wokuvikelwa Kwabathengi (CPA). Akufanele uncike ngokuphelele kulokho okushiwo yile ncwajana, kodwa kunalokho funa izeluleko zommeli wakho. I-CPA ihlanganisa ezinye izindaba eziningana okungakhulunywanga ngazo kulesi sifushaniso.I-CPA iqinisa Ukhomishane Wabathengi Kazwelonke ophoqelela izinhlinzeko ze-CPA. 

Ivikela bani i-CPA?

I-CPA ivikela bonke abantu ngabanye namabhizinisi amancane anempahla engaphansi kuka-R2 million.Kungaphansi kwezimo ezilinganiselwe kuphela lapho ivikela khona abantu abasemthethweni, njengezinkampani, ezinempahla nengqikithi yemali esetshenzwe yibhizinisi engaphezu kuka-R2 million.

Yini elawulwa yi-CPA?

I-CPA ilawula ukukhangisa, kanye nokusebenza ngezebhizinisi okuhlobene nezimpahla namasevisi kanye nanezimpahla namasevisi ngokwawo.

‘Izimpahla’ zihlanganisa

• noma yini ethengiswayo ukuze isetshenziswe ngumuntu;

• into ephathekayo kubandakanya noma ngabe yisiphiisisetshenziswa okungase kubhalelwe kuso nomakuqoshelwe ulwazi kuso;

• noma iyiphi incwadi efundwayo, umculo, isithombe,isithombe esinyakazayo, umdlalo (game), ulwazi, ulwazingqangi,i-software, ikhodi noma omunye umkhiqizoophathekayo obhaliwe noma oqoshelwe kunoma isiphiisisetshenziswa, noma ilayisensi yokusebenzisa nomayimuphi lowo mkhiqizo ongaphathek; kanye

• nesithakazelo esingokomthetho ngezwe noma nanomaiyiphi impahla ethuthekayo.

‘Amasevisi’ ahlanganisa

• noma yimuphi umsebenzi owenziwa ngumuntu oyedwaukuze uzuzise omunye umuntu ngokuthe ngqo nomangezinye izindlela;

• ukuhlinzekwa kwanoma iyiphi imfundo, ulwazi, iselulekonoma ukuxhumanisa;

• noma yimaphi amasevisi okulondoloza ebhange, nomaamasevisi afanayo ahlobene noma okulondolozwa kwezimali ebhange, noma umsebenzi, noma i-underwriting noma ukuzibeka emathubeniokulahlekelwa komunye umuntu ukuze kuzuze omunye;

• ukuthuthwa komuntu noma izimpahla kanye nokuhlinzekanganoma iyiphi indawo yokuhlala noma okuya ethunjini;kanye

• namanye amasevisi ohlobo olufanayo.

Ukukhanselwa kokubhuka kusengaphambili, ama-oda nempahla oyigcinelwe (reservations)

Abathengi banelungelo lokukhansela into abayigcinelwe nomananoma yiziphi izimpahla noma amasevisi abawabhukelwekusengaphambili nokukhansela noma yiliphi i-oda lanomayiziphi izimpahla noma amasevisi – ngaphandle kwezimpahlaezi-odwa ngokukhethekile – futhi ngaphansi kwemibandelayenkokhiso yokukhansela engambi eqolo.

Ukuphelelwa isikhathi nokuvuselelwa kwezivumelwano zenkathi enqunyiwe 

Abathengi bangase bakhansele isivumelwano senkathi enqunyiwe nganoma yisiphi isikhathi, kuye ngokuthi umphakeli uyinikeziwe yini inothisi ebhaliwe okungenani kusenezinsuku ezingu-20 ngaphambi kosuku okuhloswe ukuba sikhanselwe ngalo.Lapho umthengi ekhansela khona isivumelwano ngaphambi kwesikhathi esifanele, umthengi uhlala enesibopho sokukhokhela umphakeli noma yiziphi izimali azikweleta umphakeli ngokwemibandela yaleso sivumelwano kuze kufinyelele osukwini lokukhansela futhi umphakeli angase anqume inhlawulo efanele yokukhansela.

Ama-quote nama-estimate (iphepha lemali onquma ukuthengisa ngayo impahla nelemali esondezelwe)

Amakhasimende kumelwe anikwe iphepha elinohlu lwemali esondezelwe (estimate) yomsebenzi wokuvuselela okulimele, ukulungisa nonoma yimiphi eminye imisebenzi yokulungisa amaphutha, ngale kokuba bengayidingi i-estimate.Umphakeli akakwazi ukukhokhisa nge-estimate ngale kokuba ayemtshelile umthengi ukuthi uzokhokhisa ngayo futhi umthengisi agcina ekwamukele ukukhokhiswa ngayo.

Ilungelo lokuhlinzekwa ngesevisi esezingeni eliphezulu

Lapho umphakeli amukela umsebenzi wokwenzela umthengi noma egameni noma yimaphi amasevisi, umthengi unelungelo lokwenziwa nokuphothulwa kwalowo msebenzi ngesikhathi.

Ilungelo lokukhansela ukuthengiselana noma isivumelwano esivela ngokuthengiselana ubuso nobuso (direct marketing)

‘‘Ukuthengiselana ubuso nobuso’ kusho ukuya kumuntu othile (wena siqu noma ngeposi noma ngokuxhumana ngobuchwepheshe besimanje bama-elektronikhi – ucingo, isikhahlamezi, i-SMS, i-email, nokunye) ukuze uzame ukuthengisa izimpahla noma amasevisi kulowo muntu noma ukumcela ukuba enze umnikelo.Lapho ukuthengiselana kugcine kuwukuthengiselaneni ubuso nobuso, umthengi angase akhansele ukuthengiselana ngaphandle kokunikeza isizathu noma ukuhlawuliswa. Ukuze enze kanjalo, umthengi kumele anikeze umphakeli inothisi ebhalwe phansi ngenhloso yakhe yokukhansela ukuthengiselana abakwenzayo. Le nothisi kumele inikezwe phakathi nezinsuku ezinhlanu zomsebenzi wokuthengiselananoma kuphothulwé isivumelwano noma ezinsukwini ezinhlanu zomsebenzi izimpahla zidilivwé kumthengi, noma yikuphi okugcinwe ngakho.

Izindinganos zokuthengiselana izimpahla namasevisi

Izimpahla noma amasevisi akumelwe kukhangiswe ngendlela edukisayo, ekhohlisayo noma ewubuqili.Umakhi, umkhiqizi, othenga kwamanye amazwe, umthengisi noma umphakeli ngeke bakhangise noma baphakele ngezimpahla noma amasevisi angekho emthethweni.Ukukhangiswa kwezimpahla noma amasevisi kumele kwenziwe ngendlela engehlisi isithunzi sanoma yimuphi umuntu noma akumele kusekelwe obandlululweniUngathintana noKhomishane Wabathengi Kazwelonke ngokuya mathupha, nge-e-mail, isikhahlamezi noma ngocingo.Nokho, ummeli wakho angase akubonise ukuthi isikhalazo sakho sinesisindo yini ngokwemibandela yoMthetho Wokuvikelwa Kwabathengi futhi angakusiza ukuba ufake isikhalazo noma aphoqelele  kuhlonishwa kwamalungelo akho njengomthengi.