Ukuxolelwa kwiMvelaphi-UkuThuthwa kweThuthi yokuThumela iintlawulo

Usebenza njani irhafu kunye nendlela yokuyiphepha.

Intlawulo yokuhlawulela isizukulwana, ebizwa ngokuba yi-GST okanye i-generation-skipping transfers tax, inokuthi ifumaneke xa ootata-ntombi benza izinto ezintle ukuba zivakala njani - bahambisa ngokuthe ngqo imali ethile okanye ipropati kubazukulu babo ngaphandle kokushiya kuqala bazali. Isizukulwana somzali sithengiswa ukuba siphephe ifa ngokuxhomekeke kwiirhafu zefa ezimbini: kanye xa usuka koogogo nomkhulu kubantwana babo, ngoko ke kubantwana babo baya kubantwana babo.

I-Internal Revenue Code isebenza enye irhafu kwiindawo ezizuzekileyo-endaweni yokuhlawula iirhafu-ukuhlawulela irhafu yezindlu ezingagwenywa.

Ukukhutshwa kweRhafu yokuKhutshwa kweRhafu

Ukuxolelwa ngumlinganiselo onokudluliselwa ngqo kubazukulwana okanye kwisizukulwana sokubamba inzala ukwenzela inzuzo yabazukulwana ngaphandle kokubandakanya irhafu yokutshatyalaliswa kwerhafu. Irhafu yerhafu yokudlulisa isizukulwana ayisebenzi nje kubazukulwana okanye amanye amalungu omndeni. Kwakhona idibanisa izipho okanye ukudluliselwa kubantu abangabandakanyekanga abaneminyaka engama-37 1/2 kwiminyaka emncinane kunomnikeli.

Ingakanani Isizukulwana-Ukuhlawula Iintlawulo Zentlawulo?

Ngaphantsi kwemiqathango ye-Insirensi ye-Uncedo yoNcedo lweRhafu yeNkonzo ye-Inzuzo kunye noMthetho wokuLawulwa kweYobhi ka-2010, irhafu yokudlulisa i-tax-generation-tax skipping yashicilelwa ngo-2010. Ngelo xesha, ukukhululwa kwakuyi-$ 5 yezigidi.

Nasiphi na izipho ezenziwe ngale mali ziphantsi kwezinga leerhafu yepesenti ezingama-35.

Ukukhululwa kwentela yokudlulisa irhafu kwenyuka kwii-5.12 yezigidi ngonyaka ka-2012, kwaye izinga lokuhlawula irhafu lahlala lizinzileyo. Emva koko kwafika uMthetho woMninimzi woMninimzi waseMerika ngo-2013.

Ngaphantsi kwemiqathango ye-ATRA, ukukhululwa kweerhafu ye-GST kwanda kwii-5.25 yezigidi.

Ireyithi yeRhafu yeGST yaya kuma-40 ekhulwini. I-ATRA nayo ilandelelanise ukuxolelwa kwexabiso lokunyuka kwamaxabiso, ngoko ke liye landa kunyaka unyaka. Ukukhululwa kwentela yokudlulisa irhafu ye-2014 kwenyuka ukuya kuma-5.34 yezigidi, kwaye ngo-2017, kusekwe kwii-5.45 yezigidi. Ireyithi yeRhafu yeGST ihlala kuma-40 ekhulwini.

Izibini ezitshatileyo zingaba ziphindwe kabini ezi zikhutshwe, kubangele ixabiso elithile elinokuthi lihanjiswe ngaphandle kweerhafu. Umhlawuli werhafu oqhelekileyo uya kubakho ukuba akhathazeke ngale mithetho. Abo baxhalabele nabo kufuneka bathethe kummeli wecebo lokuhlawula izibonelelo malunga nendlela yokusekela indawo zabo zokukhusela.

Ngokweemvelaphi zeprogram zenkxaso-mali yokudlulela irhafu , bhekisa kwiSatifiketi esibonisa iSiza soMhlaba-UkuPhulwa kweRhafu yokuThuthwa kweRhafu: 1997 - 2015.

Imilinganiselo ye-GST Intlawulo

Abaninzi bathi ukuqokelela irhafu yeerhafu kunye nokuqokelela irhafu yesizwe-ukweqa irhafu yokuthumela. Hlola kunye negunya lakho lokurhoxisa urhulumente, umgcini-akhawunti wakho okanye igqwetha lakho lokuceba izinto ukuze ufunde imithetho kwindawo yakho.

QAPHELA: Imithetho yelizwe kunye neendawo zitshintsha rhoqo, kwaye ingcaciso engentla ingabonakali utshintsho olutshanje. Nceda uqhagamshelane nomgcini-akhawunti okanye ummeli weerhafu zangoku okanye iingcebiso zomthetho.

Ingcaciso equlethwe kule nqaku ayikho irhafu okanye isiluleko sezomthetho kwaye ayifaki indawo yerhafu okanye isiluleko somthetho.