Ngelixa ngoku kumhla wokugqibela wokubuyiswa kwerhafu yengeniso, iNkundla yoLawulo lwezoQoqosho oluPhakathi (i-TEAC) ikhuphe isigqibo ngomhla wama-26 ka-Epreli 2022, iveza umgaqo ekufuneka umhlawuli werhafu awuthathele ingqalelo kweli phulo linye lika-2021, nangona esazi isisombululo kwiintsuku ezimbalwa ezidlulileyo.
Umthetho we-TEAC esibhekisa kuwo uchaphazela abarhafi abaninzi, bonke abo bathengisileyo, umzekelo, izabelo zabo kwishishini losapho okanye kuyo nayiphi na inkampani encinci kunye nephakathi. Ngoko ke, siza kubona ukuba ubungakanani besicelo kwaye ziziphi iimpawu ezibonisa ukuba esi sigqibo seNkundla sinalo ukuze ube negalelo, ekufanele ukuba sele kulandelwe inkqubo yokhetho kweli Phulo loMvuzo lika-2021.
Okokuqala, sikhumbula ukuba ukudluliselwa kwezibambiso eziyinxalenye yezinto zomhlawuli werhafu zivela kwinzuzo okanye ilahleko eyinkunzi, ngenxa yomahluko phakathi kwexabiso labo lokufumana kunye nexabiso lokudluliselwa, uthe inzuzo yenkunzi okanye ilahleko ibandakanyiwe kwisibhengezo. iRhafu yoMvuzo waBantu ngokwasemzimbeni kwisiseko serhafu yokonga. Kwimeko ethile yoqikelelo olungavunywanga kurhwebo kwiimarike ezilawulwayo, njengezabelo zamaqumrhu angadweliswanga okanye izabelo zenkampani elinganiselweyo, uMthetho weRhafu yoMvuzo woMntu, kwinqaku lawo lama-37.1 b) Uqulethe ingqikelelo, evuma ubungqina ngokuchaseneyo kakuhle, ayithembekanga kwaye kunzima ukuyibonisa phambi kwamaziko olawulo kunye nokuhlola e-Arhente yeRhafu.
Isixa-mali sokudluliselwa kwezinye izibambiso ezingavunywanga ukuba zirhwebe kwiimarike ezilawulwayo, umzekelo, izabelo kwinkampani encinci, uhlobo olusemthethweni lwenxalenye enkulu yee-SME kwilizwe lethu, ayinakuba ngaphantsi kwezi zimbini zilandelayo. :
a) Ixabiso le-equity elihambelana nala maxabiso akhutshelweyo, ngokungqinelana ne-balance sheet yenkampani ehambelana nonyaka-mali wokugqibela ovaliweyo ngaphambi komhla wokuqokelelwa kwerhafu.
b) Ixabiso eliphuma kwi-capitalization ngereyithi ye-20%, umndilili weziphumo zeminyaka emithathu yemali evaliweyo phambi komhla wesiganeko serhafu.
Ibukeka kakuhle, i-TEAC kwisisombululo sayo sakutsha nje, ineenqobo zokugweba ezimanyeneyo ngokunxulumene nokubalwa kwemali eyinkunzi kwiminyaka emithathu yokugqibela evaliweyo esiyikhankanyileyo kwileta b) ngasentla, ithatha isigqibo xa kubalwa elo xabiso liphantsi lokuthengisa ngeenjongo zerhafu kwaye lichaphazela ugqithiso lwezibambiso umhlawuli werhafu anazo kwiindidi ezimbini zamaqumrhu:
1) Amaqumrhu abandakanywe kunyaka-mali wokuqala nowesibini avaliwe ngaphambi komhla wokuqokelelwa kwerhafu yengeniso yomntu.
2) Amaziko afunyenwe engasebenzi kuyo yonke okanye eminye yeminyaka emithathu yangaphambili yemali ephela ngomhla wokuqokelelwa kwerhafu.
Kwiqela lokuqala lamaqumrhu, ngokwemigaqo emiselwe kwisigqibo, umhlawuli-rhafu akafanele athathele ingqalelo eli xabiso lemali eyinkunzi xa ebala ixabiso elincinane lokuthengisa, kwiqela lesibini apho uMlawuli Jikelele weeRhafu kwi-Binding Consultation V2080-21 , umhlawuli werhafu makayithathele ingqalelo, ethathela ingqalelo imisebenzi apho iziko belingasebenzi kunye neziphumo ezililize ukulungiselela iinjongo zokubala.
Iqaphela ukuba, kwimeko yokuqala, amaqumrhu abandakanywe kunyaka-mali wokuqala nowesibini evaliweyo phambi komhla wesiganeko serhafu, inqobo yokugweba esekwe yi-TEAC ilungile xa iingeniso ezifunyenwe yinkampani ezizibambiso zigqithiselwa kwezokuqala. iminyaka emibini ukuphakama kwayo, kuyimfuneko ukuba uqikelelo lwemali eyinkunzi yenzuzo engaphaya koqikelelo lwexabiso lemali yenkampani ayithatheli ngqalelo ineziphumo zokubalwa kwexabiso eliphantsi lentengiso. Kungakhathaliseki ukuba lo mgaqo, unokuzuza okanye ukulimaza umdibanisi, akakholelwa ukuba kufanelekile ukutolika umgaqo kule migaqo, kunokuthiwa ngenxa yokungabikho kobukho bomsebenzi wesithathu, iziphumo ezifunyenwe kwelinye. ezimbini zishiyiwe, nto leyo eyenza ukuba enye indlela eyongeziweyo ithi shwaka. Emva koko, ngakwesinye icala, injongo yelungiselelo kukuzama ukusombulula ngokuthembekileyo kangangoko kunokwenzeka ixabiso elincinci lezabelo kwimimiselo yerhafu. Kwaye, kwelinye icala, olu hlobo lweempawu ngenxa yokuba kufuneka zisetyenziswe yimithetho nemimiselo ngenjongo yokusebenzisa inkuthazo ethile okanye izibonelelo, kungekhona kakhulu ekutolikeni kwazo ngomzekelo.
Iqaphela ukuba, kwimeko yokuqala, amaqumrhu abandakanywe kunyaka-mali wokuqala nowesibini evaliweyo phambi komhla wesiganeko serhafu, inqobo yokugweba esekwe yi-TEAC ilungile xa iingeniso ezifunyenwe yinkampani ezizibambiso zigqithiselwa kwezokuqala. iminyaka emibini iphakanyisiwe
Ngokumalunga neqela lesibini lamaqumrhu, abo bangasebenziyo, isiphelo ngokukhawuleza njengoko sangaphambili asikwazi ukufunyanwa ngeenjongo zeziphumo ezithandekayo okanye ezingathandekiyo ekubalweni kwexabiso elincinci lokuthengisa, iziphumo zalo ziya kuba kwimeko ethile, kodwa kubonakala ngathi. Kusengqiqweni ngokupheleleyo ukuba inkampani ibingasebenzi kunyaka-mali, le meko ithathelwa ingqalelo.
Ekugqibeleni, asifuni ukuhluleka ukugxininisa ukuba le ngongoma ikhutshwe ngo-Aprili 2022 ayithethi ukuba akufanele ithathelwe ingqalelo kulo mkhankaso wengeniso ka-2021. Ngokuchasene noko, ingxelo yengeniso Oku ngokwenene ngaphakathi ixesha lolawulo lokufayilisha kwaye le nyaniso ithetha ukuba imigaqo ekhutshiweyo efana nale isandula kukhutshwa kufuneka ilandelwe ngumhlawuli werhafu ngexesha lokufaka imbuyekezo yerhafu yengeniso ka-2021. Asithethi ngesiqhelo, sithetha nge inyaniso kawonke-wonke phakathi kwexesha elimiselweyo lokufayilisha ukuzivavanya, olumisela ukuthotyelwa kwayo okusisinyanzelo, kumhlawuli werhafu kunye ne-Arhente yeRhafu ngokwayo, kuyo nayiphi na inkqubo yokuqinisekisa kunye nokuhlola.
