INhlangano Yomthetho - sisekelo Yegunya Lentela Elingokomthetho

Intela iwukubusa kwanamuhla, futhi amandla okukhokha intela ayisisekelo sokubonakaliswa kwegunya lomthetho. Ezimisweni zentando yeningi, imithetho-mthetho noma imithetho eyisisekelo isebenzisa amandla e-levy, inguquko, futhi iqoqe intela kuphela egatsheni le-propatistiki. Ngokwesibonelo, iSiqeshana 8 soMthetho-sisekelo we-United States sinikeza uMkhandlu weNkathi Yomthetho-sisekelo amandla "wokugcina nokuqoqa intela, ama-INkulu, ama-Impost, ama-Expoststion," kuyilapho iPhalamendement ejabulela igunya elingokomthetho phezu kwentela emakhulwini amaningi eminyaka yomhlangano womthetho-mthetho-mthetho-mthetho-siseko. Lokhu kuqinisekisa ukuthi umthetho wentela awugunyazwe kodwa uhulumeni kuphela unegunya lokulawula intela phakathi kwabahleli bemithetho abakhethiwe. Ukulawula intela kusebenza njengesekwengamele, njengoba kungumthetho owenziwa.[F.][F.[1]

Isimiso se "akukho ukukho ukukhokha intela" sigcizelela ukulwa okungokomlando okwabeka igunya lentela ngokuqinile ezinhlanganweni zemithetho. Kusukela eMagna Carta kuya e-Melikan Revolution, isidingo sokuba ukukhokha intela kudinge ukuvunyelwa abameleli abakhethiwe kulolonge umklamo womthetho-sisekelo wanamuhla. Namuhla, izishaya-mthetho zomthetho emhlabeni wonke (izindawo zomthetho-mfelandawo, izingqungquthela, noma imihlangano yamazwe) inelungelo elikhethekile lokusungula izikweleti zentela, ukubeka intela, ukuchaza izisekelo ezikhokhelwayo, nokunquma ukuhoxa. Lomthetho wemithetho unikeza ilungelo lokukhokha intela futhi ukhuthaza ukwethenjwa komphakathi, njengoba izakhamuzi zikwazi ukuthi imithetho yentela idingiswa obala kunokuba ibekwe ngokusemthethweni.

Ngaphandle komthetho-mthetho wesizwe, izibopho zezizwe zonke nezinhlangano zomhlaba wonke zisebenzelana negunya lentela yomthetho wentela. Ngokwesibonelo, amazwe angamalungu e-Europe Union kumelwe avumelanise umthetho wawo wentela neziqondiso ze-EU nezivumelwano, kodwa amaphalamende esizwe alondoloza umthwalo wemfanelo oyinhloko wokumisa imithetho yentela yasekhaya. Ngokufanayo, izivumelwano zezohwebo zifuna izishayamthetho zentela ezithile, zibonisa ukuthi amandla omthetho wemithetho esemthethweni athinta imbulunga yonke.

Imishini Yethonya Lemithetho Lokukhokha Intela

Ukuthatha Imithetho Yentela

Inqubo yokuguqula isimiso sentela ibe umthetho ngamabomu futhi ifakwe ngezindlela eziningi. Ngokuvamile, isiphakamiso sentela sisuka egatsheni eliphethe (umzk., umcebo noma inkonzo yezimali) njengengxenye yemali noma yemali. Ihamba ngamakomiti emithetho engokomthetho (ngokuvamile ikomiti enikezelayo noma izindlela zokulawula) lapho abenzi bentela behlola izicelo, babamba ukulalelwa kochwepheshe nabagcini bentela, futhi bahlongoze ukuqedwa kwemithetho engokomthetho, ngokuwalungisa ngokuqhubekayo amagumbi, ngamathuba okuyamukela umthetho, ngokufaka umnyango obala, nangokuhlanganisa i-Rhovenuxtion. Ekugcineni, umthetho udinga ukuvunyelwa yizindlu zombili kanye, ezimisweni eziningi, ngokusayinwa kwezikhulu (ngendlela eyenzekayo). Lenqubo ebanzi iziqondiso zokuthengwa kwemithetho yentela i-odvoluntervey.

Amakomiti agunyaza umthetho afeza indima enamandla ngokukhethekile ekulungiseni imininingwane yentela. Angalungisa amazinga, alungise amabhuleki, afake izigaba zokushona kwelanga, noma afake izikweleti ezihlotshisiwe. Ngenxa yokuthi umthetho wentela ungowezobuchwepheshe obukhulu, izisebenzi zekomiti, izazi zezomnotho zangaphandle, nezinhlangano ezingathathi hlangothi ezikhuthazayo ezifana ne Congational Dribial Office [] inikeza ukuhlaziywa kokuhlaziywa kwemali emalini ekhokhweni, imiphumela edluliswayo, nemiphumela engokomnotho. Imithetho yezentengiselwano kumelwe ilinganise izithakazelo eziphikisanayo mayelana nokukhushulelwa kwemali ehambisana nenqubo yokukhushuliweyo.

Ukumisa Izinga Lentela Nezisekelo

Enye yezindlela eziqondile zokusebenza kwemithetho ukunquma amazinga entela nesisekelo okusetshenziswa kwazo intela. Abenzi bomthetho banquma izakhiwo ezithuthukayo, ezilinganisayo, noma ezibuyisayo zentela yeholo lomuntu siqu, ukumisa amazinga entela yenkampani, ukuchaza ama-VAT noma intela yenkampani, nokumisa intengo yempahla. Lezi zinqumo zithonywa izimo zezomnotho (umz., ukwehla kwentengo), izinto eziza kuqala (umz., ukunciphisa ukulingana kwemfundo), ukusekela imfundo yezentengoso lezentengiselwano yezentengiselwano, kanye nemibono yezombangazwe (umz., ukuncishiselwa kwemiya ezomnotho evunayo).

Isisekelo sentela sibaluleke ngokufanayo: izishaya-mthetho zichaza ukuthi iholo, inzuzo, noma ingcebo ikhokhelwa intela. Ukuxosha, ukukhulula, nezindawo zokukhokha kungaguqula ngokuphawulekayo imithwalo yentela ephumelelayo nemali ehholwayo. Ngokwesibonelo, amanye amaphalamende aye akhetha ukukhokha intela ngesilinganiso esiphansi kunemali evamile ukuze akhuthaze ukutshala imali, kuyilapho amanye afaka intela enkokhelweni kubantu abafanele i-nethinethi. Ukukhethwa kwesisekelo sentela kuveza izindinganiso zendlu yomthetho kanye nokubheka kwayo izisusa zezomnotho.

Ukukhokhwa Kwentela Nokuholelwa

Ngaphandle kwentela eqondile, izishaya-mthetho zidala izindleko zentela − iziteshi ezinciphisa intela yemisebenzi ethile noma amaqembu. Lezi zihlanganisa izikweleti zentela (umz., inzalo yendlu), izikweleti (umzk., ukukhokha intela yezingane, ukucwaninga nokuthuthukisa intela), ukukhulula (umz., inzuzo yezezentengiselwano), kanye nezinga elibalulekile (umzkswana, inzuzo yemali ephambili). Ngokusebenzisa ikhokhisi yentela ekunciphiseni ukuziphatha, izishaya - mthetho zentela zingakhokha ngokungekiswa ngezindlela ezithile ezingokomthetho ezikongweni zokuhlala, imfundo, amandla engokwempilo, noma ukuthuthukisa ibhizinisi. Nokho, intela engakhokhwazwanga ngokuqondiswe kahle; abanye abagxeki kufanele baphakaliswe njengemali edinga ukuphatha imali edingekayo unyaka nonyaka.

Amandla angokomthetho kulendawo ngokuvamile aphikiswa. Abaholi bentela bacindezela izinhlelo ezivumayo, futhi abakhi bomthetho bangasebenzisa izisusa zentela ukuze bakhokhele abamelelwa noma izimboni. Ngokuhamba kwesikhathi, ukunqwabelana kwemithetho ekhethekile kungabangela ukuba kube nzima ukukhokha intela futhi kukhubaze isisekelo, kuphoqelele amazinga aphakeme ukuba alondoloze inzuzo. Imizamo yokuguqula intela eqhubekayo ihlose ukwenza isimiso sibe lula ngokususa noma ukuthethelela intela, kodwa imvume yezentengo nezithakazelo zezombangazwe ngokuvamile iyayigcina.

Imithetho Yentela Ekhohlisayo Neyinguquko

Imithetho yentela ayimiswa; izishaya - mthetho aziyihlanganisi njalo ngenxa yezinguquko zezomnotho, izinkinga zezentengiselwano, izahlulelo zokwahlulela, noma ukushintsha umzwelo womphakathi. Izigwebo zingaba zincane (umz., zilungise ikhodi lamandla entengo) noma zilinganise (umz., zisusa yonke intela). Izinguquko ezinkulu zentela, njenge-Theax Cuts ne-Jobs Act ka-2017 eUnited States noma ukusungulwa kwe- Goods and Services Trup eNdiya, zibonisa indlela izishaya-mthetho zentela ezingayilungisa ngayo ngokuphawulekayo izimiso zezelelwe. Lezinguquko zihilela ngayo ukuxoxisana okuthatha isikhathi eside, ukuhweba okuphakathi kwamaqembu ahlukene, nokulinganisela okucophelelayo.

Izimemezelo zemithetho zisebenzisa futhi amalungiselelo okushona kwelanga − izinsuku ezi-automatic detation − ukuqinisekisa ukubukezwa kwezindlela ezithile zentela ngezikhathi ezithile. Lamandla abenzi bomthetho ukuba bahlole ukuphumelela nokulunga kwezisusa noma izinguquko zesikhashana. Ngaphezu kwalokho, izishaya-mthetho zingabuyisela noma zithathe indawo yemithetho ephelelwe isikhathi noma eyingozi ngokwezomnotho, njengokunciphisa imigoqo yemithetho yezivumelwano zenkululeko yentengo. Inqubo yokulungisa iyindlela eyinhloko yokuvumelanisa intela nezinselele ezintsha, kuhlanganise nokushintsha kwezibalo, ukushintsha isimo sezulu, kanye nokushintsha kwenani.

Ithonya Esizukulwaneni Esingenisa Imali

Ukubambisana Nokuphoqelelwa

Isimiso somthetho sithinta ngokuqondile ukukhokhwa kwentela futhi ngenxa yalokho, isizukulwane semali. Imithetho ebekwe kahle ecacile, enengqondo, futhi ephoqelelwayo ikhuthaza ukuthobela ngokuzithandela, kuyilapho imithetho eyinkimbinkimbi kakhulu noma enikeza isijeziso ingaqondisa ukubalekela nokugwema. Imithetho ilawula ukugcinwa kwentela negunya lezinhlangano zentela (umzk., i-IRS eU.S., HMRC e-UK), kuhlanganise nezijeziso zokungabhaliswa kwemithetho, izinqubo zokubhalisa intela, kanye namalungelo okukhokhwawa kwentela. Ukukhokhwa kwemishiswa kwezelelwa kungumthetho kungumthetho wentela owenziwe ngaphansi kwezikhulu zentela, njengoba kunganzima ukuqoqa imali ebole imali ekhokhwa.

Ngaphezu kwalokho, izishaya-mthetho zingamisa izinyathelo zokulwa nokungakhokhi intela, njengokudinga ukuqoqwa kwengxenye yesithathu (umzekelo, amafomu we-W2, imibiko yezemali), ukufeza izimiso zokugodlela, nokusayina izivumelwano zezizwe zonke zokunikeza ukwaziswa (umz., FATCA, CRS). Amalungiselelo okuqinisekisa ukuqoqwa kwentela andisa iminikelo yemali, kodwa izishayamthetho kumelwe zilinganisele lokhu kanye nezidingo zezindaba zomuntu siqu, umthwalo wokulawula, kanye nokukhokha intela. Imiphumela yenkokhelo ibalulekile: [ I-IMF izibalo zentela ezivalwa izikhala zembulunga yonke zinganyusa izigidigidi emalini eyongeziwe.

Imiphumela Engokomnotho Yomthetho Wentela

Imithetho yentela ehlelwe yizishaya-mfantu ithinta kakhulu ukuziphatha kwezomnotho, okuthi yona ithinte inzuzo yemali eholayo. Amazinga aphansi emali eholwayo angathuthukisa ukungenela kwezisebenzi, kanti intela ephakeme inganqanda ukutshala imali futhi inciphise inzuzo ekhokhelwayo. Izisusa zentela zokulondolozwa nokugcinwa kwemali (umz., ama-akhawunti omhlalaphansi, ukuzuza izimali ezithandwayo) kungashintsha isilinganiso sokudla okuyinhloko. Ama-Lafflarer + + sh shond shortmarks inter phakathi kwentela nemali, futhi iyaqaphela ukuthi intengo yemali ephakeme kakhulu inganciphisa umsebenzi wezentengo yemali kanye nokukhokhwasho, ekugcineni inciphe imali.

Ukucwaninga okungokwemisebe kubonisa ukuthi izinguquko zentela zingaba nemiphumela emikhulu yezezomnotho. Ngokwesibonelo, intela yase-U.S. yonyaka ka-2017 inciphisa intela yezenkampani ekhokhayo isuka ku-35% kuya ku-21%, okuholela ekukhushulisweni kwesikhashana kwemali eholwayo, kodwa futhi ukukhushulelwa kwemiholo yangaphandle kukhuphule. Ngokufanayo, amazwe aseYurophu anciphisa izikweleti zentela athola intuthuko emsebenzini. Imithetho incike ezikhokhisa intengo ekhubazayo ukuze izibalo zemali, kodwa lezi aziqiniseki. Isihluthulelo silokhu ukusungula izimiso zentela ezinciphisa ukuhla kwenzuzo kuyilapho kukhuphuzwa imali eyanele lapho kukhushulwa inzuzo edinga ukulungiswa okuqhubekayo kwemithetho yezemthetho.

Imiphumela Esakazayo

Isizukulwane semali ayikho nje kuphela ingqikithi kodwa futhi futhi nangamanani ahlukene. Ama-Legislage anquma indlela umthwalo wentela ohlaliswa ngayo emaqenjini asebenzayo, ezindaweni, nasezizukulwaneni. Intela yemali eholayo ehamba phambili enamanani aphezulu abaholi iveza inzuzo kuyilapho inciphisa ukungalingani; ukusetshenziswa kwentela okuqhubekayo (umz., i-VAT) ingathinta ngokungenakulinganiswa imikhaya ehlawulwayo ngaphandle kokuba ikhululwe ihlwiswa intela noma izimali. Intela ingasebenzisa futhi inkambiso yentela ukuze kufinyelelwe imigomo emisha yokukhokha intela emisha, njengokuxhasa izinhlelo zezenhlalakahle ngentela ephakeme kakhulu. Imiphumela esakazayo ingathinta ngokuqondile ukusekela komphakathi ukukhokhwa kwentela futhi kanjalo ukukhokha imali egciniwe isikhathi eside.

Izimpikiswano ezingokomthetho ngentuthuko yentela zingobezombangazwe kakhulu. Abanye baphikisa ngokuthi intela ephansi enhloko- dolobha naseholweni eliphezulu ibangela ukukhula okusiza wonke umuntu ("umgoqo-phansi"), kuyilapho abanye bephikisa ngokuthi izimali eziqhubekayo ezidingekayo zentela futhi zinciphisa ukungalingani, ukukhuthaza ukubambisana kwezenhlalo. Isizukulwane seRevolution kumelwe sigcinwe ngokulinganayo [1] nesilinganiso esiphakeme kakhulu singabangela ukugwema, kuyilapho amazinga aphansi kakhulu angabangela ukubulawa kwemisebenzi kahulumeni. Imithetho kumelwe icabangele futhi ukuhlanganisa izimali ezincelisanayo ezinkokhelweni zomphakathi, njengangoba ukukhokha imali yamanje ngezikweletu noma intela, ukuguqula umthwalo owesikhathi esizayo uncishiswe intela.

Ukuhlola Icala

United States: ITaxi Cuts and Jobs Act (2017). Lemithetho emikhulu yokuhlela inciphe kakhulu inkampani nentela ngayinye, iphinde kabili inani elivamile, nentengo eshisiwe nentengo yendawo. Izilinganiso zokuqala zemali yemali zabonisa ukwenyuka kwenani lemali, kodwa ukukhula kwezomnotho kunciphisa izindleko ezithile. Imiphumela yemali ethatha isikhathi eside iyaqhubeka iphikisana, ebonisa indlela ukukhetha kwemithetho okunganzima ngayo, imiphumela engaqinisekile.

Intengo: Intengo neNkonzo yezentengiselwano (2017). IPhalamende laseNdiya lathatha indawo yomsebenzi oyisiqeshana wesifundazwe nentela ephakathi ngokuhlanganisa iGST, yasetshenziswa ngokulungisa komthetho-sisekelo wenguquko. Lenguquko ehloselwe ukuthuthukisa ukuthobela, ukususa izintela ezikhokhwayo, nokukhuphula imali. Nakuba izinselele zoshintsho zenzeka, iGST iye yandisa isisekelo sentela futhi yathuthukisa inzuzo yombuso ngokuhamba kwesikhathi, ibonakalisa amandla enguquko yomthetho wokwenza intela kahulumeni.

Umbuso uhlangene: iPost-Breut Taxit Lungisana. Ngemva kokushiya iEU, iPhalamende le-UK lazimela ngamazinga e-VAT nemithetho yosizo kahulumeni. Lasungula ukuncishiswa kwentela emabhizinisini kanye nokuncishiswa komsebenzi wokuthutha izindiza ukuze kushukumise ukuhwebelana. Lezi zinguquko zemithetho zibonisa indlela i-patrol eshintsha ngayo ezingeni elikhulu lezentengiselwano ngokuhlela intela ukuze isekele izitatime ezishayo ezintsha zezomnotho, ithinte izimali ezikhokhelwayo.

Ukulawula Nobufakazi

Ukuzwa Nokuhlola

Imithetho iqondisa ukuqondisa kwentela ngamakomiti aphethe ukuqulwa kwecala nabaqondisi bentela, izikhulu zezimali, nochwepheshe abazimele. Le mihlangano ihlola ukuphumelela kwamaphoyisa, ukukhokha intela, nezindleko zokuyithobela. Ukuphenya ehlelweni lokukhokha intela − njenge Paradise Papers noma iLuxLeaks 22:prompt imibuzo yezemithetho eholela ekulungiseni izigwegwegwe ezivayo futhi ziqinise imithetho emelene nokungahambisani nentela. Ukuqinisekisa ukuthi imithetho yentela ihlelwe ngokwenjongo futhi izinhlangano azibanjwa ngezithakazelo ezikhethekile.

Ukulawula Uhlelo Lokusetshenziswa Kwemali

Amandla esikhwama semali − itshe lenkosi legunya lomthetho − intela yokukhokha ngokuqondile. Imithetho kumelwe igunyaze kokubili ukuqoqwa kwemali kanye nezindleko minyaka yonke noma ngezikhathi ezithile. Lokhu kuhlanganisa abenzi bomthetho ukuba balinganisele izimfuno ezincintisanayo: ukunyusa inzuzo eyanele yokuxhasa izinhlelo ngaphandle kokuzithwesa izintela ezisindayo. Izinqubo zokuhlela imali zihlanganisa izibikezelo zemali, iziteji zemali, iziteshi zemali ezizimele, nokulawula. Emazweni amaningi, izishaya-mthetho zemithetho yemithetho-mthetho azinakwandisa ukukhokha ngaphandle kokuphakamisa intela noma ukuhlukanisa ezinye izinhlelo, ziveza isisusa senhlangano semali ehambisana nomthwalo wemali.

Ukubukeza Kokwahlulela

Nakuba izishaya-mthetho zikha imithetho yentela, izinkantolo ziqinisekisa ukuba kwazo zomthetho-sisekelo nokulunga. Ukubukeza ukwahlulela kungaqeda amalungiselelo entela aphikisana nesivikelo esilinganayo, inqubo efanele, noma izimiso zombuso. Ngokwesibonelo, iNkantolo ePhakeme yase-U.S. ithena izintela ezihlukanisa ezentengiselwano zezwe noma ezisebenza ngokusemthethweni zifaka imingcele. Le mithetho engokomthetho yokuhlela imithetho yentela ngokunembekile nangemingcele engokomthetho, igcina ukufaneleka kwesimiso.

Izinselele Nokulinganiselwa Kwamandla Okukhokha Intela

Impi Yezombangazwe

Izishaya-mthetho ezihlukene kakhulu ngokuvamile zilwa ukudlulisa izinguquko zentela ezifike ngesikhathi. Ukuhlukanisa, ikakhulukazi ngezindaba ezisakazayo, kungahlehlisa izikweletu zentela ezithathelwe isikhathi esidlule, kubangele ukungaqiniseki ngamabhizinisi nabakhokhi bentela. Kwezinye izimo, i-rocklock iholela enkambisweni yentela ngokuphelelwa (ilungiselelo) noma ukuthembela emalungiselelweni adlule akhona adlule, njengase-U.S. "abanyuselwe kwentela"." Lokhu kunganciphisa ukuhlelwa kwentela futhi kunganciphisa ukuvumelana.

Ithonya Lezinto Ezikhethekile

Isimiso sokukhokha intela esisemthethweni sithambekele ekunxenxeni izinkampani, amaqembu ezimboni, abantu abacebile, nezinhlangano zokushaya umthetho. Iminikelo yenkampano, inqubo elungisa iminyango, nokuzifunela okukhulu ukukhokha kungavimbela imithetho yentela ezinzuzo ezilinganiselwe . Njengezigwegwe, intengo ezihloselwe, noma ukuhlwiswa kwemali ngamaqoqo. Nakuba izishaya-mthetho ziklanyelwe ukumelela izithakazelo ezihlangene, ithonya lemali kwezombangazwe liseyinselele.

Ukuyinkimbinkimbi Nokuntuleka Kobukhazikhazi

Umthetho wentela ungowobuchwepheshe obukhulu, kodwa izishayamthetho eziningi zingabalawuli bentela abangafundile. Bathembela kubaphathi bamakomiti, abaholi beqembu, nangaphandle, abangaholela ezikweletini eziyinkimbinkimbi kakhulu eziveza imiphumela engalindelekile. Imithetho eyinkimbinkimbi yentela yandisa izindleko zokukhokhwa kwabantu ngabanye namabhizinisi, ivulela amathuba okugwenywa. Ngezinye izikhathi izivumelwano zintula amandla okuhlaziya ngokucophelela okulungisa okuhlongozwa, okuholela ekukhiqizeni amalungiselelo angekho semthethweni anciphe kakhulu anciphisa intela.

Ukuncintisana Kwembulunga Yonke Nokukhokha Intela

Kuwo wonke umhlaba, izishaya-mthetho zibhekene nemingcele yokuncintisana kwentela emhlabeni wonke. Amazwe ehliswa kwentela ezindaweni ezisebenzela kuzo, anikeza izivumelwano zentela ezikhethekile, noma athintana nezivumelwano zentela ukuze akhange inhloko- dolobha ehambayo. Lokhu "ukwabelana ngemuva" kunciphisa inzuzo kahulumeni kanye nezingcindezelo zokususa umthwalo ezicingweni ezihamba kancane njengezisebenzi. Izinhlangano zamazwe ahlukahlukene zingasusa inzuzo ezindaweni eziphansi zentela, zilinganise izisekelo zentela zasekhaya. Imithetho yemithetho kumelwe isebenzisane ngezindlela ezifana ne-OECD BEPS ukuze ilwe nale projectives enjengeziciletwayo, kodwa izithakaze izithakazelo zesizwe ziphazamise ukuhlelwa kwemithetho egcwele.

Iziyalezo Zesikhathi Esizayo

Amandla okulawula ukukhokha intela ahlanganyelwa. Ukuhlelwa kwamanani kuphakamisa imibuzo ephathelene nezinkonzo zezemali, imininingwane, nomsebenzi okude, okudinga izilungiselelo ezintsha zomthetho. Izintela zendawo ezungezile − ngekhabhoni, ipulasitiki, noma ukungcola(amandla okulawula inqubo yezezulu) zithola izivumelwano zemithetho-zomthetho njengamathuluzi enkambisweni yezesimo sezulu. Izivumelwano zamazwe ngamazwe ezintela ezilinganiselwe (umz., iOECD Princip II) zidluliselwa ngomthetho wasekhaya ngamaphalamende, zibonisa indlela izishaya - mthetho ezisebenzisa ngayo izitejiyo zembulunga yonke. Ngaphezu kwalokho, ezinye izishaya zemithetho zihlola izintambo ezizingantengozo ezizi zezentengozo zezentengo yezenteko yezentekozo zomnotho, ukuthuthukisa isimiso sokukhokha intela esingoko kudinga ukuhlelwa ngokuncitshiswa, ukugcinwa kokugcinwa kweminyanisa kweminyango eyinkimbinkimbi emhlabeni.

Isiphetho

Amandla angokomthetho ayisici semithetho elawula ukukhokhwa kwentela nesizukulwane semali. Ukusukela ezivumelwaneni zomthetho-mthetho kuya ezimisweni eziyinkimbinkimbi zokwenza umthetho, ukulungisa, ukuqondisa, nokuguqula, izishaya-mthetho zihlela zonke izici zendlela ohulumeni abaphakamisa ngayo izimali. Ukuphumelela kwezimiso zentela ekushicileleni intela eqinile, inzuzo elinganayo kuxhomeke ezimpikiswaneni zemithetho enikezwa ulwazi, izinqubo ezibonisayo, kanye nezihlola izithakazelo ezikhethekile. Nakuba izinselele ezifana ne-propati yezombangazwe, ukuyinkimbinkimbi, nokuhwebelana kwembulunga yonke kuphikelela, isimiso esiyisisekelo: intela ngaphandle kwemvume yemithetho ayilungile. Ukuqonda ukujula kwethonya lemithetho entela kudingekile ezakhamuziniziwe, abenzi bemithetho, nabahlazi bemitadiyo, abafuna ukwakha inzuzo engcono, nenzuzo engcono.