Bhekisizwe (Pty) Ltd is a registered micro business and it has estimated that its taxable turnover for the year of assessment ending 29 February 2024 will be R551 000. Calculate the first interim payment for the 2024 year of assessment for Bhekisizwe (Pty) Ltd (due on 31 August 2023).a.R1 335b.R255c.R510d.R2 670
Question
Bhekisizwe (Pty) Ltd is a registered micro business and it has estimated that its taxable turnover for the year of assessment ending 29 February 2024 will be R551 000. Calculate the first interim payment for the 2024 year of assessment for Bhekisizwe (Pty) Ltd (due on 31 August 2023).a.R1 335b.R255c.R510d.R2 670
Solution
Om die eerste tussentydse betaling vir die 2024 jaar van aanslag vir Bhekisizwe (Pty) Ltd te bereken, volg hierdie stappe:
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Bepaal die belastingkoers vir 'n geregistreerde mikrobesigheid. Volgens die belastingtabelle vir mikrobesighede, is die belastingkoers vir 'n jaarlikse omset van R551 000 soos volg:
- Vir die eerste R335 000: 0%
- Vir die volgende R215 000 (R550 000 - R335 000): 1%
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Bereken die belasting op die R215 000:
- 1% van R215 000 = R2 150
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Die eerste tussentydse betaling is die helfte van die jaarlikse belasting:
- R2 150 / 2 = R1 075
Dit lyk of daar 'n fout in die opsies is, aangesien geen van die opsies R1 075 is nie. As ons egter die belastingkoers en berekening volg, is die korrekte antwoord nie een van die gegewe opsies nie.
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