Imali emnyama (imali engekho noma impahla engakamenyezelwa kumagunya entela) .Umthetho ugodla izimali zemali yaseNdiya ngokuncisha uhulumeni imali ebalulekile, ngokuphehla inkohlakalo, nangokuphazamisa ukuncintisana okulungile. Leligama lihlanganisa kokubili imali ekhishwe ngemisebenzi engekho emthethweni (umz., ukufumbathisa, ukushushumbisa) nemali esemthethweni efihlelwe ukugwema izintela. Eshumini leminyaka elidlule, iNdiya iye yakhipha enye yezikhali ezingokomthetho ezibanzi kakhulu emhlabeni ezilwa nemali emnyama, ihlanganisa imithetho eqinile yasekhaya, ukubambisana kwezizwe ngezizwe ngezizwe, kanye nemithetho yemithetho eqinile. Lesi sihloko sihlola indlela imithetho yentela yaseNdiya ekhuluma ngayo ngemali emnyama, ukuhlola izinyathelo ezingokomthetho, izinyathelo ezingokomthetho, izicelo eziqhubekayo eziqhubekayo.

Umsebenzi Ongokomthetho Wokukhangisa Ngemali Emnyama

Indlela yokulwa nemali emnyama isekelwe ekwakheni umthetho owenziwe ngezindlela eziningi obhekene nokukhomba kokubili ingcebo yasekhaya neyangaphandle kogu. Imithetho emithathu eyinhloko `I-Inhoome Tax Act, 1961; i-Benami Transbitions (Isivumelwano) Act, 1988 (njengokwalungiswa); neBlack Money (Udisdised orved orrensivale ne-Asset) kanye ne-Inkqulo ye-Teax Act, 2015-2011) esebenza ekhonsathini yokubona, ukujezisa, ukujezisa, nokukhipha ingcebo ebhaliwe. Ngaphezu kwalokho, ukuvikelwa kweMalini eMALIng Act (PMMLA), 2002, kanye ne-E-Ordernmental Providetation Act (Fma), 1999, i-E).

Inkokhelo Yentela, Ngo - 1961

I-Inhome Tax Act isalokhu iyisisulu sombuso wasekhaya omelene nemali emnyama. Iyala ukuba wonke umuntu, inkampani, nenkampani kubhalwe i-Revolution yonke imithombo yemali ngonyaka. Amalungiselelo amaningana ayinhloko abhekene ngokuqondile neholo elingaxelwanga:

  • Ukuhlukanisa 68-69D: Lezingxenye zinika izikhulu zentela amandla okuphatha izikweletu ezingachazeki, ukutshala imali, nezindleko njengemali evela emithonjeni engaxelwanga. Uma umkhokhi wentela engakwazi ukuchaza ngokugculisa umthombo wemali ebolekiwe ezincwadini zabo, noma umthombo wemali echithwa ekutholeni impahla, i-ASCPing Office inganezela leyo mali engqikithi yemali yomkhokhisi wentela nangentela ngesilinganiso semali ekhokhelwayo (kuhlanganisa nesilinganiso se-60% kanye ne-acreasurection ne-cses).
  • Ukusesha noSeiza (Izimo 132 no 132A): izikhulu ezigunyaziwe zingaqhuba ukusesha okungalindelekile, zithathe imali engabhaliwe, izinto zokuhloba, futhi kamuva zihlole inani elithathelwe indawo njengemali engafihliwe. Ezimweni eziphakeme, lamalungiselelo aye aholela ekuvuselelweni kwezinkulungwane zamagugu afihliwe.
  • Izimali nokuqulwa kwecala: Ukufihla iholo kudonsa isigwebo sekhulu kuya ku-300% yentela efunwayo. Ukubalekela ngenhloso kungaholela futhi ekumangalelweni kwecala, kuhlanganise nokuboshwa iminyaka eyisikhombisa ngaphansi kwecandelo 276C loMthetho.

Ukuze akhuthaze ukuthobela ngokuzithandela, uhulumeni uye wasungula izinqubo zokwembula ezinjengama-Income Memotection Scheme, 2016, eyavumela abakhokhi bentela ukuba bamemezele impahla yasekhaya engafihliwe nemali eholayo eshintshiswa umthwalo wentela ophelele ka-45% (30%, 33% intela, 33%, nesijeziso se-10%, kwabekwa, izimemezelo ezingaphezu kuka-64 000, zikhomba ngo-767.

UMthetho KaBenami Transactions (Isiprofetho), 1988 (njengoba walungiswa ngo - 2016)

Intengiselwano ze-Benami − intengiselwano ethathwa egameni lomuntu othile kuyilapho ukucabangela kukhokhelwa omunye, [1] iyimoto ephambili yokupaka imali emnyama. I-Benami Act ivimbela amalungiselelo anjalo futhi inikeza ukuthathwa kwempahla ye-benami ngaphandle kokukhokhwa. Izici eziyinhloko zihlanganisa:

  • Ukwanda kokukhuliswa: Inguquko ka 2016 yandisa incazelo ukuze ihlanganise noma yikuphi ukuthengiselana lapho indawo ikhona ngegama eliqanjiwe noma lapho umnikazi owusizo engenakutholakala khona. Kuhlanganisa futhi izakhiwo eziphethwe umuntu ongakwazi ukuthenga ngokwezimali.
  • [ Igunya elibonisa i-Tribunal: Igunya le-Benami Prohibition Adjual Adjual Aguence (BPAA) ne-Appellate Tribunal yamiswa ukuze kusingathwe amacala ngokuphumelelayo.
  • Ukuthunga: Ukungena ekuthengiseni i-benami kujeziswa ngokuboshwa kanzima iminyaka efinyelela kweyisikhombisa kanye nenkokhelo engaba ngu 25% yenani lempahla elilungile. Ngaphezu kwalokho, impahla ingathathwa uhulumeni ophakathi.

Ngo - 2023, uMnyango Wezentela Wezomholo wawufake izakhiwo ze - benami ezibiza ngaphezu kuka - 7610 000 ngaphansi kwalo Mthetho, uthumela isibonakaliso esinamandla kulabo abasebenzisa amaphepha okuvota ukuze bafihle izinto.

Imali Emnyama (Imali Yangaphandle Engafunwa) Nokugunyazwa KoMthetho Wentela, ngo - 2015

Lo mthetho ophawulekayo uhlasela ngokuqondile imali emnyama efihliwe kwamanye amazwe. Wabhaliswa ngemva kokuvuza kwe-HSBC ne-panbing Switzerland, lo Mthetho uphoqelela ukubusa okuqinile kwempahla yakwamanye amazwe ezakhamuzini zaseNdiya:

  • Ukwambulwa okungokomthetho: Zonke izakhamuzi (ngaphandle kwalezo ezibhekwa njengezakhamuzi kodwa hhayi ngokwesiko) kumelwe zibike impahla yazo zakwamanye amazwe nemali eziyitholayo eholweni lazo laminyaka yonke. Ukwehluleka ukwenza kanjalo kudonsa isigwebo sika-610 lakh.
  • Izinga eliphakeme lentela nesijeziso: Iholo langaphandle nempahla kuthengwa ngesilinganiso esiyisicaba samashumi amathathu% (unyuko ne-ces). Ngaphezu kwalokho, isijeziso esilingana ne-90% yentela iboshelwe, okwenza umthwalo osebenzayo ongaba ngu-66% wenani elinganqunyiwe.
  • Icala elingathi sína: ngokungafani nokugwema intela yasekhaya, ukuhluleka ukudalula impahla yangaphandle kuyicala lobugebengu elijeziswa ngokuboshwa kanzima iminyaka efinyelela kweyishumi. Lo Mthetho uhlanganisa namalungiselelo okuncenga labo abadalula ngokuzithandela ngaphambi kokuba babonwe.

Lo Mthetho uye waba usizo ekuququzelweni kwabantu ababizwa ngokuthi amaPanama Papers namaParadise Paradise. Futhi uye wakhuthaza abakhokhi bentela abaningi ukuba basebenzise i Window yeSikhathi Esinesikhathi Esifanayo (2016) ukumemezela impahla yakwamanye amazwe ngesilinganiso esinciphileyo samashumi amathathu amahlanu (kuhlanganise imvuzo nesijeziso).

Izinyathelo Zikahulumeni

Ngaphandle komthetho oyinhloko, uhulumeni wase-India uye wasungula izinyathelo eziningana zokuthatha amasu aphezulu ahloselwe ukuphazamisa imvelo evumela imali emnyama ukuba iphumelele. Lezi zinyathelo ziphelelisa uhlelo olungokomthetho ngokwandisa ukubonakala, ukunciphisa ukusetshenziswa kwemali, nokuthengiselana ukwaziswa.

Ukusetshenziswa Kwamademoni Ngo - 2016

Ngo-November 8, 2016, uhulumeni wasebenzisa amanothi 76500 no-611, ususa isikhundla sawo njengesisa somthetho. Lokhu kuthatha isinyathelo okunzima kwabangela ukuba kunciphe imali elinganiselwa ku-76.44 lakh crore (cishe u-86% wemali ejikelezayo) kukholelwa ukuthi igcinwe ngemali engafihliwe. Nakuba ukuphazamiseka kwezomnotho kwesikhashana kwakunzima, isimiso saphumelela ezicini eziningana:

  • Ukuletha imali esimisweni sebhange: ngaphezu kwa 99% amanothi awedemoni abuyiselwa emabhange, okubonisa ukuthi abanikazi abaningi baphoqelelwa ukuba bafake imali yabo(*) futhi kanjalo bembule incazelo yabo yentela. Lokhu kwavumela umnyango wentela ukuba unqamule izigciniso ezigciniwe zemali nezindawo zemali.
  • ukwandisa isisekelo somkhokhi wentela: Ngemva kokufakwa kwedemoni, inani lentela ekhokhelwayo linyuke kakhulu. Imali entsha nesokusola egciniwe ephelele cishe 762.97 lakh crore yafakwa ukuze ihlolwe ngokuqhubekayo.
  • Ukushaqeka kokusetshenziswa kobudemoni kwandisa ukusebenzisa izindlela zokukhokha zamanani ezinjengo-UPI, BHIM, nezikhwama zemali ezihambayo, ukunciphisa ukujikeleza kwemali engabaliwe ngokuhamba kwesikhathi.

Izimpikiswano zisalokhu zikhuluma ngokuphumelela kwazo zonke, kodwa ukusebenzisa imimoya ngokungeyikho kwaphazamisa imvelo emnyama yemali futhi kwaphoqelela abaningi ukuba bahlele ukuhwebelana kwabo.

Intela (i - GST) Yentela Nezinkonzo

Ukusungulwa kwe-GST ngo-July 1, 2017, kwathatha indawo yemisebenzi kahulumeni eyisiqeshana nenkaba engaqondile ngentela ehlangene, ebonakala ngale. Ngokuhlanganisa izikweleti zentela ezifakwayo nemali ehambisanayo ne-invoice egcina amarekhodi amanani, i-GST yenza kwaba nzima kakhulu ngamabhizinisi ukucindezela ukuthengwa noma ukuthengwa okuthengwa. Izici eziyinhloko ezivimbela ukukhokhwa kwentela zihlanganisa:

  • Izindleko zohambo: Indlela ebophekayo yemishini yokunyakazisa izinto ngenhla kuka-760,000 yenza ukuba kulandelelwe kahle futhi kunciphe ithuba lokuthuthwa kwezinto ngaphandle kwemibhalo eqondile.
  • Imali ehambisana ne-invoice: Intela yokunika ivunyelwe kuphela uma umthengi ebike ukudayiswa ebuya e-GST. Lokhu kwakha indlela engokwemvelo yokuhlola edumaza ngaphansi kokufaka isikhala nomgunyathi.
  • I-data analytics:[ I-GST Network isebenzisa ukwaziswa okuthuthukile okunemininingwane eyimfihlo ukuze ibone okungahambelani, imiklamo engavamile, kanye nentela ephezulu ye-riski, okuholela ekukhokheleni ukukhokhelwa nokuhlolwa.

Kusukela ekusetshenzisweni kweGST, intela engaqondile iye yakhula kakhulu, ngokwengxenye ngenxa yokuthobela kangcono. Nokho, ukugwema ama-invoice omgunyathi nezinkampani zamagobolondo kuseyinselele, kushukumisela uhulumeni ukuba amise inqubo yokubuyisela ukukhokhwa kwentela kanye nezimiso zokubhalisa eziqinile.

Ezinye Izinyathelo Eziyinhloko

  • Pradhan Mantri Garib Kalyan Yoroina (PMGKY), 2016: Isu lokwembula ngokuzithandela lalabo ababefake imali yamademoni ngaphezu kwemali yabo. Izimemezeli zakhokha intela engamashumi amathathu%, 33% i-astrigroughet, nesijeziso, cishe ingqikithi ye-73% yenani lenani elaziwayo. Mane 764,900 cre yakhishwa ngaphansi kwalecebo.
  • Se Vishs Scheme, 2020: Ngenkathi ngokuyinhloko kuyisimiso sesinqumo sentela, kwasiza ukunciphisa ukuncitshiswa okuhlobene nokuhlola imali emnyama futhi kwakhuthaza abakhokhi bentela ukuxazulula amacala nokukhokha izilinganiso eziphikiswanayo.
  • Ukuhlelwa Kwemali Ehlanzekile: Umkhankaso wokwaziswa owenziwe ngemva kokufakwa kobudemoni, lapho kwahlaziywa khona izinsalela ezisolekayo futhi abakhokhi bentela bacelwa ukuba banikeze izincazelo kuyi-intanethi. Amacala angaphezu kwe-18 e-lakh aphathwa, futhi ezimweni eziningi, okunezelwe kwenziwa ngenxa yemali eshicilelweyo.

Ukubambisana Komhlaba Wonke Nokushintshana Kolwazi

Izikhulu zentela zaseNdiya zasungula izivumelwano ezikhulayo zomhlaba wonke zokulandela imali emnyama egcinwe kwamanye amazwe. Inkathi yokufihla ibhange iye yawohloka kakhulu, ngenxa yezimiso ezifana ne-Common Reporting Standard (CRS) ne-Akhawunti ye-Akhawunti ye-Formark Compliance Act (FATCA).

Isivumelwano Segunya Elakhiwe Ngezinhlangano Ezihlukahlukene (MCAA) SeCRS

INdiya iyisimemezelo se-MCAA, iphethwe ngaphansi kwe-OMS yeNhlangano yezezomnotho Cooperation and Development (OECD). I-CRS idinga izinhlangano zezezimali ezihlanganyelayo ekuthatheni izinhlangano ukuze ikwazi ukuphakela ngokwayo ukwaziswa ngabanikazi be-akhawunti abakwamanye amazwe. Lokhu kuhlanganisa imininingwane yezimali zasebhange, inzuzo, kanye neminye inzuzo. Intengo yokuqala yaseNdiya yenzekile ngo-2018, futhi kusukela ngalesosikhathi, uhulumeni uye wathola ukwaziswa okungokwezimali ezinkulungwaneni zezakhamuzi zaseNdiya okuneminye i-CRS-compliant. Lo kwaziswa kuhambisana namabhayisela entela ukuze kuphawule izindaba zomuntu ongakhokhiwe.

Izivumelwano Zentela Zasendulo Nezokuthengwa Kwama -

I-Indiya iye yasayina i-Bible Trutho Regionance Acts (DTAAs) namazwe angaphezu kuka-90 kanye neTreast Information Actricts (I-TIEA) nezinye eziningi zalezi zivumelwano zihlanganisa amalungiselelo okushintshana kokwaziswa ngesicelo, ukushintshana, ngisho nokuhlola intela ngesikhathi esisodwa. Okuphawulekayo ukuthi, ukubukeza i-DTAA neSwitzerland, kuyaphumelela kusukela ngo-2018, kwenza i-Indiya ithole ukwaziswa okuzenzekelayo ngamabhange aseSwitzerland aphethwe izakhamuzi zayo.

Isivumelwano SeFATCA Sasekuhlanganyeleni Nohulumeni

Ngaphansi kwe-US Foreign Tax Compliance Act, i-Intergovernmental Account ngo-2015 eyasayina i-Intergovernment Account ephoqelela izinhlangano zezezimali zamaNdiya ukuba zibike imininingwane yezakhamuzi zase-US, futhi, ngokuphindwayo, izinhlangano zezezimali zase-US zibika ama-akhawunti ezakhamuzini zaseNdiya. Lokhu kuye kwathuthukisa ukubonakala kwengcebo ephakathi kwemingcele ebekwe nge-US.

Ukumangalelwa Kwemali Emnyama Yakwamanye Amazwe

Ihlome ngokwaziswa okuvela kulezi zivumelwano, iDinerate of Criminal Investigation (DCI) ngaphansi kwe-Central Board of Direct Commist (CDT) iye yasungula ukuqulwa kwemishuwa kwemicikilisho eminingana ephezulu. Ngokwesibonelo, amacala avela ohlwini lweHSBC Geneva nasemaphepheni asePanama aye aholela ekuphenyeni, ekuqulekeni, ekuqulekeni, nasekukhonoleni kobugebengu ngaphansi komthetho we-Black Money Act. Kwezinye izimo, impahla yangaphandle engashiwongatshelwanga kuye kwafakwa futhi kwathengiswa.

Izinselele Ekuthumbeni Imali Emnyama

Ukuyinkimbinkimbi okukhulu nobukhulu bomnotho ngokwethukela kusho ukuthi iziphathimandla zaseNdiya kumelwe zihlale zizivumelanisa namasu amasha okubalekela ukukhokha intela, naphezu kokuba kunamandla, imali emnyama iyaqhubeka iletha izinselele ezinkulu.

Ukonakala Nokuphangwa Kwezombangazwe

Imali emnyama ivame ukungenela ekuxhaseni kwezombangazwe, ukwenza uhlelo lwezezimali olumelene nokugcinwa kwemithetho. Lapho iqhinga le-Electoral Bond lenziwa ukuze liveze ukubonakala, futhi kamuva lishaywe yiNkantolo Ephakeme ngo-2024, ukugcwala kwemali engabalwanga okhethweni kuseyinto ekhathazayo. Abacosheli bezindaba nabacosheli bezindaba abaphenyi bafaka ubufakazi bokuthi izimali ezingekho emthethweni zisetshenziswa kanjani ukuthonya imiphumela yokukhetha, okwenza kube nzima ngokwezombangazwe ukulahla amaqembu athile.

Imigodi Eyinkimbinkimbi Engokomthetho

Abakhokhi bentela abakhokhi abakhokhi kahle basebenzisa umehluko phakathi kokuphathwa kwentela yemali nenzuzo yezimali, ukusebenzisa ukukhokha amasheya ayinkimbinkimbi nezinkampani zamasheke ezisezindaweni eziningi, futhi basebenzise amathuluzi ayinkimbinkimbi emali abalekela ukubika izimfuneko. Impi engokomthetho ithatha iminyaka eminingi, ngisho nalapho iziphathimandla zinqoba, ukuqoqwa kwentela nezijeziso kunqandwa ukudluliswa.

Ukuthenga Imali Nehlelo Eliyiphutha

Naphezu kokwanda kwemali ekhokhwa ngama-minustry, i-Indiya ihlala ithembele kakhulu emalini, ikakhulukazi ezindaweni zasemaphandleni nasengxenyeni ehleliwe. Intengiselwano yemali ayishiyi mzila wokufuna intela, yenza kube lula ukuba ukugwema intela yeholo, i-GST, nezinye izindleko. Imizamo kahulumeni yokulinganisela imali (umz., Ingxenye 40A) ye-Inhome Taxial Act enika imali engaphezu kuka-10 000) inciphisa intengo yemali ekhokhwazwayo.

Izindawo Zokubhange Ne - crypto Ezingasogwini

Nakuba iCRS neFATCA ziye zakhuphuka ukubonakala ebhange elingokwesiko, imikhawulo emisha njenge-cyppocurrenccy nemali ehloniphekile (i-Di) iletha izinselele ezintsha. Intela ye-crypto yaseNdiya yokukhokha intela ngokuyinzuzo kanye ne-1% TDS ethunyelwayo, yaletha umsebenzi othile kwinethiwethi lentela, kodwa isimo esingaziwa sentengiselwano eziningi sisavumela imali emnyama ukuba ihambele emingceleni ngokulula kakhulu. Uhulumeni usebenza epulani elibanzi lempahla yezemilithi.

Indlela Engaphambili: Ukuqinisa Impi

INdiya iye yenza intuthuko ephawulekayo ekwakheni isisekelo esingokomthetho nesokuphathwa kwemali yabansundu, kodwa impi ayikapheli.

Intela Nezintambo Ezilula

Imithetho eyinkimbinkimbi yentela ngokwayo idala amathuba okubalekela. Uhulumeni kufanele aqhubeke enza lula ukuthobelana (ngokwesibonelo, ngokunweba izinga lokuhlola okungabonwa ebusweni, izindlela zokubuyela emuva, kanye nokuhlanganisa ukwaziswa kwangempela okuvela emithonjeni yesithathu eyingxenye (umz., ukubhalisa impahla, ukuthengiselana amasheya). Izindlela ezilula zinciphisa isisusa sokufihla iholo ngenxa yezindleko zokulalela kuba phansi kunezindleko zokubalekela nokuthola izindleko zokuthola inzuzo.

Qinisa Imininingwane Ne - al

Isimiso sokulalela iThostry Department (Iproject Insight) isebenzisa izikhangiso ezinkulu zemininingwane ukuze ibone ukuthengiselana okusolekayo. Ukutshala emishinini imithetho ekhomba izindlela zokulawula ukuphuma kwemikhondo, ukugeleza okungavamile kwefulegi, nokulandela ubunikazi obuwusizo bezakhiwo eziyinkimbinkimbi kuyothuthukisa ukugcinwa kwemithetho esemthethweni. Uhulumeni kufanele futhi uhlanganise i-Aadhaar nemibhalo yempahla, ukubhalisa izimoto, kanye nentengo yenani eliphakeme ukuze kuvumelane nokuxhumana okuzenzekelayo.

Ukonakala Kwezombangazwe

Isinqumo seNkantolo Ephakeme sokunqoba i - Electoral Bond saqokomisa isidingo sokubonisana, ukukhokhelwa kwezimali zezombangazwe. Ukusebenzisa isimiso sokhetho olugunyazwe obala noma ukuphoqelela iminikelo engaziwa kunganciphisa ukungeniswa kwemali engekho emthethweni kwezombangazwe, ngaleyo ndlela kunciphise ukusetshenziswa kwemali engekho emthethweni evikela imali emnyama.

Yandisa Ukubambisana Kwamazwe Ngamazwe

I-Indiya kufanele iphishekele ngamandla futhi ihlanganise imizamo eminingi yokuhlanganisa i-CRS nezindawo ezingaphezulu, kuhlanganise naleyo esazoyifeza ngokugcwele inguquko ezenzekelayo. Imihlangano yesigodi enezindawo zokukhokha intela kufanele iphinde ihlanganiswe ukuze kuhlanganiswe amalungiselelo okwaziswa okuzenzakalelayo nokungakhokhwa. Isivumelwano sentela esincane somhlaba wonke (OECD Pillage II) futhi sithinta ukushintsha nokuguguleka kwenzuzo, ukunciphisa ngokungaqondile ukwenziwa kwemali emnyama.

Ukuthuthukisa Isiko Eliyintelayo

Ekugcineni, imithetho iyodwa ayinakuqeda imali emnyama; ukushintshela phambili ekuthobeleni ngokuzithandela kubalulekile. Lokhu kuhilela imfundo yabakhokhi bentela, inqubo yokukhokha intela yokulalela (isinye, amazinga aphansi noma ukugonyelwa ngokwengxenye kokubika kwakudala), nezijeziso eziqinile zezephula-mthetho eziphindaphindiwe. Umkhankaso kahulumeni othi “Ngiyikhokhe Intengo Yami” kanye nezenzakalo zaminyaka yonke“Usuku lwezentengo” kuyizinyathelo eziqonde ngakwesokudla, kodwa ukuthunyelwa okungaguquguquki kwemithetho yezombangazwe kanye nokusetshenziswa kwentela okunemivuthayo kunamandla ngisho nangaphezulu.

Isiphetho

Imithetho yentela yaseNdiya iye yasuka kumthetho owenziwe ngokuyinhloko waba yisici esinemisebenzi, esinezinto eziningi ezishiya indawo encane yengcebo yasekhaya noma yenye indawo. I-Infiniting Taxial Act ifuna intengo eqinile nezimiso zesijeziso, i-Bhanami Act’s face procement, futhi i-Black Moneal Act iziject zezenters zempahla zakwamanye amazwe zipheleliswa ngezindlela zokuthatha izinto ze-demon, ukuncintisana kwezentengiselwano, i-GST, kanye nokunciphisana kolwazi lwezizwe. Kodwa, ukulibala okungokomthetho, nokwehlisa imfutho yesithunzi okuqhubekayo, nokuqhubekayo kwentengo ezindaweni ezihlukene, kungabheka ukuphumelela kwezimali ezingekho mvukweni ezikhona. [[5] [[5] [[5] [e.[5][5] [enye i-F] i-FF] ezindaweni ezingaphezulu ze-odculogo, i-odvolution:[eves], inombolo esemthethweni][evelv][