Ngwenya (Pty) Ltd has a 29 February 2024 year end. The company made the following payments during the 2024 year of assessment:1) R50 000 annual annuity for life to Mrs Zikalala, a dependant of a former employee, Mr Zikalala, who retired due to old age in 2021.2) R40 000 annual annuity for life to a former employee, Mrs Swarts who retired after being diagnosed with a terminal illness.Calculate the amount that is deductible for the 2024 year of assessment
Question
Ngwenya (Pty) Ltd has a 29 February 2024 year end. The company made the following payments during the 2024 year of assessment:1) R50 000 annual annuity for life to Mrs Zikalala, a dependant of a former employee, Mr Zikalala, who retired due to old age in 2021.2) R40 000 annual annuity for life to a former employee, Mrs Swarts who retired after being diagnosed with a terminal illness.Calculate the amount that is deductible for the 2024 year of assessment
Solution
Para calcular el monto deducible para el año de evaluación 2024, debemos considerar las normas fiscales aplicables a los pagos de anualidades a dependientes de empleados y a ex empleados.
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Anualidad a la Sra. Zikalala:
- La Sra. Zikalala es una dependiente de un ex empleado, el Sr. Zikalala, quien se retiró debido a la vejez en 2021.
- El pago anual es de R50 000.
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Anualidad a la Sra. Swarts:
- La Sra. Swarts es una ex empleada que se retiró después de ser diagnosticada con una enfermedad terminal.
- El pago anual es de R40 000.
De acuerdo con las normas fiscales, los pagos de anualidades a dependientes de ex empleados y a ex empleados que se retiraron debido a vejez o enfermedad terminal son deducibles.
Cálculo del monto deducible:
- Anualidad a la Sra. Zikalala: R50 000
- Anualidad a la Sra. Swarts: R40 000
Monto total deducible: R50 000 + R40 000 = R90 000
Por lo tanto, el monto deducible para el año de evaluación 2024 es R90 000.
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