Ungafaka sicelo sekubuyiselwa imali yadizili nangabe ungusomabhizinisi lobhaliselwe i-VAT futsi libhizinisi lakho likulomunye walemikhakha lelandzelako:
- kulima umhlaba
- kumba umhlaba
- ngemahlatsi
- imisebenti yaselugwini lelwandle.
Dizili lofuna kubuyiselwa imali yawo kufanele kube ngulotsengwe futsi wasetjentiswa ngekhatsi kwemincele yaseNingizimu Afrika.
Tfola kabanti ngekufaka sicelo sekubuyiselwa imali yadizili nobe tsintsana ne-SARS kute utfole lwati lolubanti.
