Ndebele Tax Justice Manual- edited.doc

7/25/2019 Ndebele Tax Justice Manual- edited.doc

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UGWALO OLUFUNDISA NGOKUQAKATHEKA KOKULUNGAKOMTHELO

Okumunyethweyo

1.0 Isiqokoqela sendaba IZIMCODD yini Iminyaka elitshumi eyokuthuthukisa umnotho olungileyo /okhululekileyo ezimbabwe

Ukuqala ukubhadala umthelo ngokusemthethweni Ukwethula ukulunga komthelo kuqamula amaketani okubayiziheheli lobugqili bezikwelede

!.0 Ukuzwisisa ukuthi kungani umthelo ulungile

Uku"hasisa umthelo lokuthi kungani umthelo ulungile

#ingazikhathazelani ngomthelo ezimbabwe$ %ungani umthelo uqakathekile

Izizwe zilahlekelwa n&ani yinzuzo yomthelo

'.0 Ukuthelisa( ingqubekela hambili lamalungelo oluntu

Ing"azelo

Ukuhlelwa kutsha kwentengo yezinto ezikhanya zizimbi kuzulu

lokukhuthaza ubuhle kuzulu

Ukuthelisa labaswelayo) indaba yobulili

1.0. ISINGENISO

Okumye!n n"e#IM$ODD

IZIMCODD yinhlanganiso eyasungulwa ngo*hlolan&a ngo!000 ilenhloso

yokukhuthaza amahlabezulu ukuthi ahatheke ekubun&weni

kwemithetho ebabusayo ukuze imithetho ibe ngeyabo. Inhlanganiso

yeZIMCODD ibona ubugqili obubangelwa yizikwelede ezinengi

ezibhekane lezwe leZimbabwe( ukungathengiselane okulingeneyo

okwenzakala hakathi kwamazwe omhlaba lokuswelakala kombuso

osekela amalungelo abantu n&engembangela yokungahlaliseki koluntu /

1


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kwabantu kunye lomnotho we Zimbabwe( lomhlaba wonke &ikelele.

IZIMCODD iyethula inhlelo eziqondiswe)

+ku,undiseni amahlabezulu

Ukunikeza amathuba oku-o-isana kulabo abahathekayo

kunhlelo ezitshiyeneyo

Ukuhatheka ekubumbeni imithetho yenhlalo kanye lomnotho

wabantu( lombuso kusukela eziqintini( ezigabeni kanye lomhlaba

wonke &ikelele

Isigodlo seZIMCODD sise aae besokusiba lamanye amawosi

koulawayo leMutae ukuze abone ngokuqhutshwa komsebenzi

enhlangothini zombili zelizwe ezithi iningizimi lenyakatho. *gahansi

kwenhlelo zokuthuthukisa imilo yabantu emahandleni( iZIMCODDisebenza labalimi botshinda e2okwe leChe"he"he ukuze ban"edise

abalimi ukuthi balwisane lobuqili kwezokuthengiselana.

Um%ono wethu

3ikuletha intuthuko ebantwini( kunhlalo yabo( kwezomnotho( lombuso

oqondileyo kusetshenziswa inhlanganiso yabantu elokukhaliha

okukhulu.

I&'()o &ethu

Ukunikeza abantu beZimbabwe ulwazi lamandla okuqeda inhluho

lobugqili bomnotho(ukuthengiselana okungalingananga lobugqili

kwezomthelo( lokubumba inhlelo kanye lokukhuthaza abantu ukuthi

bengabambeleli ezindleleni okwakuqhutshwa ngazo izinto kudala 4neo5

libeal.6

Inh!o)o yethu

Ukuhakamisa ulwazi lwamalunga +ZIMCODD mayelana

lokuhlaziya umnotho kanye lokukhuthaza ukuhatheka kwalabo

abakhangelelwa hansi.

2


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Uku"ubungula kanye lokukhuthaza ukumela uzulu kwezolwazi

mayelana lezikwelede( ukuthengisa lentuthuko engaheliyo.

Ukubumba inhlelo kwezomnotho lokuhlalisana

ezingasetshenziswa.

Ukubumba ukumanyana kwesizwe lokukhokhela ekusungulweni

kwenhlanganiso ezenhlalakahle lokubuswa kwelizwe.

IZIMCODD ililunga le7ubilee #outh 2lobal netwok( #outhen 8,i"a

9eole #olidaity *etwok le8:;OD8D kulezinsuku isebenzelana

lenhlanganiso yeZimbabwe #o"ial :oum 4Z#:6.

1.1. IMIN*AKA ELITSHUMI E*OKUTHUTHUKISA UMNOTHO

OLUNGILE*O + OKHULULEKILE*O E#IM,A,WE%usukisela ekubun&weni kwayo iZIMCODD isisebenze lamalunga ayo

kwezokuletha umnotho okhululekileyo okuyinsika yalinhlanganiso

ngahansi kohlelo lweC9+D 4the Ci


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kwenhlanganiso ehilayo ekhangela ngenhlalo lomnotho olungile

sokwethulwa ngeminyaka edlulileyo kugoqela okulandelayo kodwa

ayisikho konke lokhu)

*gomnyaka ka!00' iZIMCODD yethula amagwaliba amathathu

amayelana ngoku,undisa lokuqeqetshisa izizalwane ngokuzwisisa

izikwelede kusukela kwabaswelayo labakhangelelwa hansi. =okhu

kwakuhlanganisela)

4i6 Ukuzwisisa isikwelede.4ii6 Ukuthi isikwelede silethani enhlalweni yabantu.4iii6 Ukusungula inhlanganiso emela amalungelo abantu

kwezomnotho.

Inkulungwane ezimbalwa zaqeqetsha ngesikhathi sonaleso labantu

basebenanzelela ukuthi isikwelede selizwe yiso esikhokhelayo ukuba

babeyizigqili( yikho bakhalela amalungelo abo kwezomnotho

lokusungulwa kwemithetho esekela abantu abahansi kulokuthi

kukhangelwe indaba ezibanzi ezomnotho welizwe lonke( ikakhulu

okwenziwayo okokug-ila kwezonombolo kulokukhangela indaba

yokuthuthukiswa kwabantu.

*gomnyaka ka!010 iZIMCODD yethula igwaliba lesibile olumayelana

ngokun"edisa abantu ukubana bazwisise isikwelede selizwe

okuhlanganisela intuthuko yelizwe lomhlaba wonke &ikelele

kwezomnotho. Imikiswano mayelana loku


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ezilethwa zing"itshi ezoku


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kung-o-o ezimayelana lomnotho welizwe yabuya yaha ezinye indlela

ezokukhangela uhluho olubangelwa yikukhangeli umnotho 4obanzi >

ilizwe lonke6okungelani lokuthuthikisa abantu. IZIMCODD ikulethe

sobala ukubana ukuba yizigqili ngokweyama en"edweni kulethwa

ezweni kuleziboho ezingalungelanga ilizwe okutshiya abantu

sebe"wile kakhulu hakathi kodubo.

Umhathintambo wogatsha lwezemali lenotho yelizwe waletha imibono

emine eyokwehlisa izikwelede.Indlela zakhona zigoqela ezilandelayo.

4i6 Umnotho owenziwa elizweni.4ii6 Ukuguqula izikwelede zomnotho.4iii6 Ukulandela izinqumo zokuguqula umnotho ezabun&wa e9ais.4i


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yokuthuthukisa ilizwe( indlela le i

ikhohaethi ta-( lo ngumthetho obhadalwa ngamankamani( 9ay 8s

3ou +an 4983+6 okungumthethe obhadalwa yizisebenzi ezihola imali

ehezulu( kube lomthetho we+-"ise and Duty @a- > ongumthelo

obhadalwa ngabantu abathenga izinto ngahandle kwelizwe( kube le

9esumti umthelo obhadalwa ngosomabhizimusi

abasakhulayo. %ungalandelwa indlela lezi kuzayenza wonke umuntu

ahatheke ekubhadaleni imithelo leyo ikakhulu amakhamani

amakhulu atholakala emazweni amanengi abizwa ngokuthi

ngamaMultinational Comanies. =okhu kungahathisa ilizwe ukubana

likhululeke ebugqilini bokweyama kun"edo lwangahandle kwelizwe.

IZIMCODD yiyo ekhokhelayo eku,undiseni uzulu ngobubi bezikwelede

lemumela yobugqili lokumela ukubana izikwelede lezi zihlolisiswe

kakhulu. %odwa ukumela uku"itshwa kwezikwelede kutshengisele

ukuthi ayisiyo ndlela esemthethweni n&alo kunzima. IZIMCODD

izaqhubeka hambili ngemizamo yayo yokukhulumisana labantu

lokubumba imithetho mayelana ngokulunga komthelo okuletha

ingqubekela hambili kulokug-ila ezikweledeni okuletha ukuthi seyame

kakhulu kun"edo olu


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-.0. UKU#WISISA UKUTHI KUNGANI UMTHELO ULUNGILE

-.1. Uku/h)') umthe!o !okuth' kun"n' umthe!o u!un"'!e

+zinye inhlanganiso zihlala zikhankasela indlela ezilungileyo

zokuqhutshwa komthelo( lokuqakatheka komthelo ekuletheni

ingqubekela hambili lenhlalakahle okuqakathekiswa loba yilabo

abazithi baying"itshi ngamalungelo abantu okugoqela abenyakatho

labeningizimu. %wabanengi indaba yomthelo yinsindabahenduli

okumele itshiyelwe izing"itshi. Indaba yomthelo ingakhanya inzima

kodwa yindaba eqakatheke kakhulu okungamelanga

ihongukhangelwa n&e.Indlela eziqondileyo n&alo ezi,aneleyo

ezokubutha imali yomthelo kumele zisetshenziswe ukuze isizwe

sin"edakale. 3isikhathi esiqakathekileyo esingasetshenziswa ukwabela

inotho kuzulu ukuze kuqondiswe ubuyanga lokungalingane

emhakathini. IZIMCODD ikubeka sobala ukubana ukuhatheka

kakhulu enhlangothini zonke( kungaba yizakhamizi( kwezemilakahle(

kwezem,undo loba ababona ngamalungelo ezisebenzi lababona

ngamalungelo abomama.

Im'/'o kokhokhe!yo

Uzulu ubona indaba ezimayelana ngomthelo zi,una ulwazi oluhezulu

okudala ukubana bangabi lendaba lawo ngakho kuqakathekile uku


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1. ?eza imi"abango ngokomthelo elizweni. 3ihi imihlobo yomthelo

oyaziyo( yihi oyibhadalayo wena siqu sakho$ ?eza imibono

yakho / nika ing"azelo yomthelo$!. Unga


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I&e!u!eko kokhokhe! uh!e!o + ')'3un4o

7ulisa ingqondo labahathekayo ba


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I&e!u!eko kokhokhe!yo

%hathesi abahathekayo sebelokwamukela okuthize ngokomthelo

lendingeko yokulunga komthelo ekuletheni intuthuko. a


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ezibaliswe hezulu ngeyinye indlela yokuqondisa ubuyanga

lokungalingani kwamathuba n&engoba abayanga bezenelisa ukuyama

kuhela en"edweni olu


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eqakathekileyo ehlanganisa ukwakhiwa kwelizwe lombuso kazulu

okhululikileyo. %ulokunye ukuhenywa okwenziwayo emazweni alikhulu

eliletshumi lantathu 411'6 kusukela ngomnyaka ka1B1 kusiya

koka1BB. Ukuhenya lokhu kwa


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Uhulumende oyame emalini yomthelo udinga umnotho ohilileyo

ukuze abuthelele( lokhu kugoqela izizalwane lamankamani

athuthukileyo okuzabangela ukuthi uhulumende abelesiso

sokukhangela indingeko zabo.

Ukuze kubuthelelwe imithelo okulengqubekela hambili(

ohulumende badinga indlela ezinhle ezi"a"ileyo ezilobukhokheli

obuqotho. %ungasenani( n-a uhulumende enga


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9e:;'/'n"+ukuh!e!w kut)h kwenten"o ye&'nto e&'khny

&'&'m%' ku&u!u !okukhuth& u%uh!e ku&u!u

Imithelo ingasetshenziswa ukwenza kweneliseke ukubona ukuthi

intengo lenzuzo etholakala ngokulungiswa lokusetshenziswa kwezinye

izinto/imahla ku


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?eza sobala ukuthi inzuzo etholakala ekuqoqeni imithelo yehlisa

ukweyama kakhulu en"edweni olu


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Izahluko ezidlulileyo zi


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amakhamani lawa ayake a"atshe lokubhaldala imithelo. Ukunga"a"i

kwenzuzo ezitholwa ngamkhamani amakhulu kubangele ukuthi

amakhamani lawa kube lula ukubana bahle inzuzo yawo emazweni

asenyakatho.

Isigaba lesi sizahlola lokudonsela mu


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umthelo. Olunye udubo ludalwa yikuthi abantu labosomabhizimuzi

aban"ane basebenzisa imali kulokuthi basebenzise amabhanga

ekubhadaleni( okubangela ukuthi kubenzima ukulandela imumela

yabo.

*gasikhathi sinye kumele abantu labosomabhizimusi abasakhulayo

bakhuthazwe ukuthi babhalise amakhamani abo( lokubhadala

umthelo. Okungabakhuthaza yikuthi banikwe isiqiniseko soku


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=okhu kudala ukubana uzulu angabi ledlabuzane lokubhadala umthelo

ngoba ebona abanothileyo bebalekela umlandu wokuhlawula imithelo.

Ukun"ene! kwe&om%u)o !o%u8'!' kun"t)h &oku%uthe!e!w

komthe!o

*&engezinye ingatsha ezinengi n&e( ugatsha olubona ngezemithelo lalo

luhlangana lendubo ezin&engokungenela kwababusayo( ubuqili

lokungahathwa kuhle komsebenzi( isiboneloK ezweni le Indonesia

esinye isihathamandla sezomthelo esasesileminyaka emithathu

kuhela emsebenzini satholakala silenqwabanqwaba zezimali ezidlula

; 100 billion 4G10 million6 yena ehola G00 ngenyanga.

#okuhlolisiswa i"ala leli isihathamandla lesi sa


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angahandle ukuthi bathuthukise umnotho wabo ngokunikeza imithelo

ehansi n&engendlela yokukhuthaza amazwe lawo ukuthi asebenzele

emazweni abo( kwezinye izikhathi bethembisa ukug"ina imhlo

yenzuzo yabo 4nan"ial se"e"y6. Inhlanganiso ezigoqela iIM: Lold

ank( ;egional De


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ngamaM*C# ngoba betshayanisa ohulumende amakhanda ukubana

bathole imithelo ehansi. 8bantukazana yibo abalahlekelwayo kakhulu

ngen-a yabohulumende abalahlekelwa yizimali zomthelo. =aho

okungqikilana khona inkunzi ezimbili utshani yibo obuthwala nzima.

In4wo e&'khethek'!eyo &oku8hu% m%h'&'mu)' =S:e/'!

E/onom'/ #one)?

Im'/'o kokhokhe!yo

uza abahethekayo umbuzo mayelana ngama+-ot 9o"essing

Zones. =okhu kuzayendlalela ukubana abahathekayo bazwisise

ubudlelwano obukhona hakathi kwezonmotho n&alo baqathanise

okwenzakala eZimbabwe lasemhlabeni wonke.

Ohulumende ba&ayele ukunika amakhe,u kwezomthelo 4ta- beaks6

ngoku,aka indawo ezikhethekileyo 4#+Zs6. Indawo lezi ziyabe

zilemithetho yemithelo enga,ani laleyo etholakala kwezinye indawo

elizweni.Igama leli 4#+Z6 liqukethe okunengi okugoqela ama,ee tade

zones( ama+-ot 9o"essing Zones( lama:ee Zones okwaziwa

ngokuthi ngamaMaquilas kumbe Maquiladoas.

Indawo lezi ezibikwe hezulu zilembali embi enhlanganisela

ukuhathwa kubi kwezisebenzi lokususwa kwabantu emhlabathini

wabo. *&engomzamo wezizalwane ukuqondisa ukungalingani lokhu(

izizalwane zi"ina zikhankasela ukulunga komthelo endabeni zazo.

Amkhe3u+ ukun"%h4!w komthe!o enh!n"oth'n' !okwem%

+sinye isigaba laho amazwe enyakatho alahlekelwa khona kakhulu

kusenhlangothini lokwemba lakwezemigodi.Ukwemba kwaziwa kakhulu

ngokuletha ukubhidlizwa kwendawo lendawo ehlala abantu( n&alo

amakhamani okwemba lawa aziwa kakhulu ngokwehluleka ukudala

ubudlelwano hakathi kwalaho abasebenzela khona lokuthuthukisa

22


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umnotho welizwe okungakhuthaza ukukhula kwamakhamani

azimeleyo lokuletha ingqubekela hambili.%anye lokuletha imisebenzi

emitsha. =okhu kubangelwa yikuthi amakhamani ahandle abuya

lemitshina( imali( ing"itshi kanye lobukhokheli.*gem


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Imali etholakala emithelweni leyi yi 1/' yemali etholwa nguhulumende

kwamanye amazwe iyabe ihezulu kakhulu.

Uma kukhangelwe eminyakeni edlulileyo ngen-a yezi-wayiso lezimiso

ezibekwe yiLold ank leIM: amazwe amanengi ayehlise imithelo

yawo osokudale ukubana bathole inzuzo en"ane kakhulu emalini

ezitholakala ngokuthelisa. *amhlan&e izi


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Inhlanganiso yeIM: lamanye amaqembu kuzi


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ukuze aqile ekubhadalweni komthelo. Izimiso zokuthengiselana

emhlabeni zidinga ukubana amakhamani a,ake intengo ezintweni

abazilungisayo leminye imisebenzi yabo kungani akulabudlelwano

hakathi kwawo( n&alo ku,ane lalokho okwenzakalayo n-a

bethengiselana n&e( kodwa kunzima ukubeka intengo emahleni ethile.

*gen-a yalokhu ikhamani ingenelisa ukuthengisa ezinye izinto

ezenziwa ngenye ikhamana yayo hakathi kwamaM*C

ngokusebenzisa intengo ezihezulu kumbe hansi kakhulu.

8makhamani lawa anikeza inzuzo kwezinye ingatsha zawo ngenhloso

yokuthi ebhadale umthelo ohansi.

*-a lokhu kungenzakala abakhankasela ukulunga komthelo bakubiza

bethi yi@ans,e misi"ing. *&alo ngoku,anayo uma kusenziwa

ngamakhamana atshiyeneyo kubizwa kuthiwe yi,alse in


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Uku!h!eke!w okun"%n"e!w y'T;4e M'):;'/'n"

Inhlanganiso yeChistian 8id i"abangela ukulahlekelwa kwamazwe

asenyakatho ngen-a ye@ade misi"ing kuka kuG1H0 billion amadola

eMelika. Izibonelo ezilandelayo zi


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Uku%'k kwe&we !'nye n"!'nye

%uqakathekile ukubana amakhamani asebenzele eg"ekeni kuwonke

amazwe laho asebenzela khona. Ukubika kwezwe linye ngalinye

yisikhali esingasetshenziswa ukubana amaM*C asebenzele eg"ekeni

n&engoba si


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In4wo e&'(h!ke!eyo =E&'%'&w kuth'w n"m T H@en)?

%ubikwa ukuthi kulendawo ezihlakeleyo ezingamatshumi amahlanu

kusiya kwezingamatshumi ayisikhombisa emhlabeni ezi


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*&engokwenziwe kulesi sahluko umthetho ngokwezomthelo

ulemumela enkulu n&alo uqakathekile kakhulu kunhlelo zama C#Os

kusukela ekukhululeni imali eyenhlelo zenguquko kusiya ekun"ihiseni

ibanga elihakathi kwabanothileyo labayanga. +mazweni amanengi

indaba ezimayelana lokomthelo zihethwe ngosomabhizimusi lalabo

abanothileyo kuhela.Indingeko zabo zitshiyene kakhulu

lezomhakathi ikanti izinqumo ngokwezemali yizo eziqakatheke

kakhulu / yizo ezimqoka. %uqakathekile ukuthi uzulu ahe umbono

wakhe mayelana ngezomthelo ukuze kube lombono obanzi mayelana

ngomthelo( kumbe kulethe inkuthazo kumithelo leyi lemumela

engaba khona kuzulu wonke.

A/t'on :"e

Ikhasi leli linika okhokhelayo labahathekayo ithuba lokwabelana

ulwazi abalutholileyo ngesikhathi sokuqeqetshiswa n&alo bethule

okungenziwa ngalokho abakuhlolisise emu


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%hankasela ukuthi izikwelede zimbi lokubana ukubuthelela

umnotho hakathi ezweni kuyindlela eqondileyo.

Lothini hatshi kubugwelegwele. 8basebenzela ugatsha lwe

ZIM;8 lokuqoqwa kwemithelo kumele ba


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oluntu ikakhulu uma sikhangele ezenhlalakahle lomnotho kanye

lamalungelo ezem ithi yona ingqubekela hambili yikuhila imilo

ende elemilakahle( ukuba lolwazi( ukunyelela ukuthola izinto

ezi,unakalayo ekuhileni komuntu lokuhatheka ezintweni

ezenzakalayo esigabeni.

Indlela yesithathu eyokutshengisa intuthuko yabantu ithi yona abantu

bakhululwe ezintweni ezingumgoqo yokuthi bathuthukise imilo yabo

lezigaba abahlala kuzo. *gakhoke ingqubekela hambili yikunikeza

abantu amandla okutsho ukuthi benelise ukuzenzela bona ngokwabo

behumisela indingeko zabo lokuthola ama"ebo okuqeda indubo

ababhekane lazo.

Am!un"e!o kwe&omnotho !en4!o

8malungelo oluntu athathwa n&engem,anelo yawonke umuntu

ngesizatho sokuthi ungumuntu. 8malungelo oluntu ahiwe wonke

umuntu emhlabeni okutsho ukubana umuntu anga,aka uhulumende

lomhakathi umlandu. 8malungelo lawo ag-ile esimisweni sokuthi

bonke abantu bayalingana n&alo balelungelo abangeke balithathelwa

oku


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8malungelo agoqela ezomnotho( inhlalakahle lamalungelo abona

ngamasiko 4+#C;6 ag-ile ku 4UD;6 lawo. 8malungelo la a


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welizwe kumele sidlule edale lehalamende( n&alo asingeke saba

ngumthetho welizwe ngahandle sesi,akwe saba ngumthetho

yihalamende. Udubo lolu solwengezelelwe yikwehulwa

kwamalungelo yizingatsha zikahulumende( ukuswelakala kwemali

lokuswelakala kwengwabingwabi kwababusayo.

Im'h!o%o ym!un"e!o o!untu

8malungelo oluntu a,akwe ezigabeni ezintathu ezibalisa isizukulwane

sakuqala( sesibili lesesithathu. 8malungelo esizukulwane sakuqala

agoqela amalungelo kwezombangazwe wona akhulula umuntu munye

ngamunye. In&ongo emqoka ngamalungelo ezombusaswe yiku


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zisa okulilungelo lazo ngalokho okusizungezileyo uma kukhangelwa

ezem


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izinqumo ezihathelane lengqubekela hambili lelungelo lokuhambisa

emthethweni uma amalungelo abo enyathezelwe kumbe n-a

amalungelo abo engag"waliswanga n&engezizukulwane kumbe

n&engabantu ababhadala umthelo.Ingatsha ezi-egayo ezokuqoqa

umthelo( ukulahlekelwa yimali ngendlela ezingalunganga

zokuthengiselana( ukusebenza kwamakhamani ayembayo labantu

ababasekela ngemali kungaba lemumela enganqabela imumela

enhle endabeni yamalungelo abantu mayelana ngenhlalo lezomnotho

lamalungelo alokho okusizingezileyo kuqhubekelise hambili

ukungathuthuki kwelizwe.

*&engoba kulom"abango o&wayekileyo ongaqondanga othi amalungelo

ombusazwe aqakatheke kakhulu ukwedlula amalungelo esizukulwane

sesibili.%uqakathekile ukuthi sinanzelele ukubana amalungelo

amayelana ngalokho okusizungezileyo( ezomnotho( inhlalakahle

lezamasiko amqoka ekuthuthukiseni( eku


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4emhakathini6 ngoba a&onge ukulungisela amaqembu lezigaba

elizweni. =okhu oku


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indlela esetshenziswayo ukobona ukuthi amazwe ayahumelelisa

inhlelo zamalungelo oluntu.

*gesikhathi kukhuthazwa labo ababethe bazahathisa ngezimali ukuze

amaMD2s aqhubekele hambili ekhankasa kuqakathekile ukuthi

sinanzelele ukuthi ukuzuzakala kwamalungelo lawa lokuqhubekela

hambili enanzwa ku,una ukuthi aqoqe inotho ngokuthelisa.

+kuhlaziyeni okwenziwa yi@7* kusobala ukuthi kulobudlelwano

obukhulu hakathi kwemithelo eqoqiweyo lemumelelo uma

kukhangelwe amaMD2.

Imali ebuthelelwayo elizweni ingabumba Isihala semali

esizasetshenziswa kunhlelo zengqubekela hambili( esikhathini

esilandelayo. 8makhamani azimeleyo ezizalwane bengahathisa

ngokubhadala imithelo( kodwa ohulumende abanengi enyakatho yase

8,i"a okugoqela iZimbabwe bayekethisa kakhulu indlela le

yokubuthelela imithelo ag-ila ekubeni ngosikhangezile ngokweyama

kun"edo olu


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Im'/'o kokhokhe!yo

Uhlangothi olubona ngezokwemba luke lwahlolisisa ezigabeni

ezidlulileyo kukhangelwa ukuthi amazwe alahlekelwa n&ani yizimali

zomthelo. %hathesi g"izelela ukubana ukungakhokhelwa kuhle

kwamakhamani amakhulu ngokuswelakala kwemithetho

kungaazamisa n&ani imizamo yengqubela hambili elizweni.

8bahathekayo ababelane lokho abahlangana lakho ezigabeni zabo

zelizwe laho okulamakhamani ayemba / emba khona.

Inengi labantu enyakatho yase8,i"a leyame kulokhu abakutholayo

em


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Okumg"eke kungaba yikuthi umthelo o,anayo ungaba lemumela

enga,ananiyo ebantwini besi,azana labesilisa kudalwa yikutshiyana

kwezikhundla zabo emilweni kanye lemisebenzi abayenzayo

kwezomnotho.

I)'%one!o

Umthelo ohezulu kulabo abasebenza isikhathi esitshane

ulakho ukun"indezela abesi,azana kulabesilisa ngoba omama

yibo aba&ayele ukusebenza imisebenzi yesikhatshana kulabobaba

ngoba belomlandu wokukhulisa imuli. Inguquko emithelweni

yabantu abazisebenzayo 4esumti


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zomthelo lokubuzisisa izindlela zokuqoqa umthelo ezehlukanisa abantu

ngobulili uma kukhangelwa ezokubhadalwa komthelo.

$)e )tu4y6 South A3;'/B) Women ,u4"et In't't'@e

Inh!o!')')o6 Uku:hthek Kw%omm %eSouth A3;'/ kunh!e!o

&oku)et)hen&')w kwem!'

I LI yaqalisa ukusebenza e#outh 8,i"a ngomnyaka ka1BBE ngem


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*gezinye indlela iLI yaletha imumela enhle ekuhlaziyeni indaba

zomthelo.Isibonelo esihle sa

Documents

Ndebele Tax Justice Manual- edited.doc