Ngwenya (Pty) Ltd has a 29 February 2024 year end. The company made the following special payments during the 2024 year of assessment:1) R45 000 pension annuity payment payable for life to Lelo Shlali a former employee who retired three years ago as a result of old age.2) R55 000 payment payable annually for the next 10 years to Shaba Lala who won the lotto and ceased working.3) R95 000 annuity payable annually to Sally Shange, a dependant of a former employee, Ricky Shange who deceased on 1 October 2023.Calculate the amount that is deductible by Ngwenya for tax purposes for the 2024 year of assessment.
Question
Ngwenya (Pty) Ltd has a 29 February 2024 year end. The company made the following special payments during the 2024 year of assessment:1) R45 000 pension annuity payment payable for life to Lelo Shlali a former employee who retired three years ago as a result of old age.2) R55 000 payment payable annually for the next 10 years to Shaba Lala who won the lotto and ceased working.3) R95 000 annuity payable annually to Sally Shange, a dependant of a former employee, Ricky Shange who deceased on 1 October 2023.Calculate the amount that is deductible by Ngwenya for tax purposes for the 2024 year of assessment.
Solution
Para calcular el monto deducible por Ngwenya (Pty) Ltd para fines fiscales en el año de evaluación 2024, debemos considerar las reglas fiscales aplicables a los pagos especiales realizados. Vamos a analizar cada uno de los pagos por separado:
-
Pago de R45 000 de pensión vitalicia a Lelo Shlali, un ex empleado que se jubiló hace tres años debido a la vejez.
- Este pago es deducible ya que es una pensión pagada a un ex empleado que se jubiló debido a la vejez.
-
Pago de R55 000 anual durante los próximos 10 años a Shaba Lala, quien ganó la lotería y dejó de trabajar.
- Este pago no es deducible ya que no está relacionado con la relación laboral o de empleo. Es un pago voluntario y no cumple con los requisitos para ser deducible.
-
Pago de R95 000 de anualidad a Sally Shange, dependiente de un ex empleado, Ricky Shange, quien falleció el 1 de octubre de 2023.
- Este pago es deducible ya que es una anualidad pagada a un dependiente de un ex empleado fallecido.
Sumando los pagos deducibles:
- R45 000 (pensión a Lelo Shlali)
- R95 000 (anualidad a Sally Shange)
Total deducible = R45 000 + R95 000 = R140 000
Por lo tanto, el monto deducible por Ngwenya (Pty) Ltd para fines fiscales en el año de evaluación 2024 es R140 000.
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