WISKUNDE
GRAAD 12
NOG OEFENINGE
Begrotings, Inkomstebelasting
MATHEMATICS
GRADE 12
MORE EXERCISES
Budgets, Income Tax.
Vraag / Question 1
Tabel / Table 1
Tabel 1 hieronder gee die begrote inkomste
vir die 2021/2022 jaar
Table 1 below shows the budgeted income
for the 2021/2022 tax year.
| Begrote Inkomste (in miljarde) / Budgeted Income (in billions) |
2021 / 2022 |
| Belasting / Tax |
1 365,1 |
72,5% |
| Persoonlike Inkomste Belasting / Private Income Tax |
516,0 |
|
| BTW / VAT |
372,20 |
|
| Maatskappy Belasting / Maatskappy Tax |
A |
|
| Doeane en Aksysns Belasting / |
98,6 |
|
| Brandstofheffings / Fuel Tax |
83,1 |
|
| Ander / Other |
82,1 |
|
| Lenings / Loans |
482,6 |
25,7% |
| Nie-Belasbare Inkomste / Not-Taxable Income |
32,5 |
B |
Tabel / Table 2
Tabel 2 hieronder gee die begrote uitgawes vir
2020/2021 en 2021/2022 finansiële jaar.
Table 2 below shows the budgeted expenses
for the 2020/2021 and 2021/2022 financial
year.
| Begrote Uitgawes (in miljarde) / Budgeted Expense (in billions) |
2020 / 2021 |
2021 / 2022 |
| |
Bedrag begroot / Amount budgeted |
Bedrag begroot / Amount budgeted |
Persentasie van die Totale Begroting / Percentage of the Total Budget |
| Sosiale Ontwikkeling / Social Development |
309,5 |
335,3 |
17,2% |
| Basiese Onderwys / Basic Education |
276,4 |
272,30 |
14.0% |
| Skuld Dienskoste / B |
229,3 |
269,7 |
13,8 % |
| Gesondheid / Health |
229,7 |
248,8 |
12,8 % |
| Gemeensskapsontwikkeling / Community Development |
212,3 |
218,8 |
11,2 % |
| Algemene Publieke Dienste / General Public Services |
70,0 |
68,5 |
3,5 % |
| Veiligheid en Sekuriteit / Safety and Security |
217,0 |
208,6 |
10,7 % |
| Ekonomiese Ontwikkeling / Economic Development |
211,5 |
207,5 |
10,6 % |
| Naskoolse Onderwys en Opleiding / Post-School Education and Training |
120,0 |
119,6 |
5,9% |
| Totaal / Total |
|
|
|
Gebruik die tabelle hierbo om die
volgende vrae te beatwoord :
1.1 Bereken die waarde van A en
skryf jou antwoord in syfers.
Ant. / Ans. 1.1
1.2 Bereken die waarde van B.
Ant. / Ans. 1.2
1.3 Watter sektore se begrote
uitgawes het verminder
vanaf die 2020/2021
finansiële jaar?
Ant. / Ans. 1.3
1.4 Bereken die waarde van C.
Ant. / Ans. 1.4
1.5 Bepaal die toename
(in Rand) van die begroting
vir Gesondheid vanaf die
2021/2022 finansiële jaar tot
die 2021/2022 finansiële jaar.
Ant. / Ans. 1.5
1.6 Bereken die totale begrote
uitgawes vir die
2020/2021 belasting jaar.
Ant. / Ans. 1.6
1.7 Bereken die persentasie
verhoging in die begrote
uitgawes vanaf die 2020/2021
finansiële jaar tot die
2021/2022 finansiële jaar.
Ant. / Ans. 1.7
Use the tables above to answer
the following questions :
1.1 Calculate the value of A and
write your answer as a number.
Ant. / Ans. 1.1
1.2 Calculate the value of B.
Ant. / Ans. 1.2
1.3 The budgeted expenses of
which sectors decreased from
the 2020/2021 financial year?
Ant. / Ans. 1.3
1.4 Calculate the value of C.
Ant. / Ans. 1.4
1.5 Determine the increase
(in Rand) of the budget
for Health from the
2021/2022 financial year to
the 2021/2022 finansial year.
Ant. / Ans. 1.5
1.6 Calculate the total budgeted
expenses for the
2020/2021 tax year.
Ant. / Ans. 1.6
1.7 Calculate the percentage
increase in the budgeted
expenses from the 2020/2021
financial year to the
2021/2022 financial year.
Ant. / Ans. 1.7
Tabel / Table 3
Tabel 3 hieronder gee die belasting koerse
vir die periode 1/3/2017 - 1/3/2018
Table 3 below shows the tax rates for the
period 1/3/2017 to 28/2/2018.
| Belasbare Inkomste (in R) / |
Belasting koers / |
| Taxable Income (in R) |
Rate of Tax |
| 0 tot / to 189 880 |
18 % van die belasbare inkomste / of the taxable income |
| 189 881 - 296 540 |
34 178 + 26% van inkomste bo / of the income above 189 880 |
| 296 541 - 410 460 |
61 910 + 31% van inkomste bo / of the income above 296 540 |
| 410 461 - 555 600 |
97 225 + 36% van inkomste bo / of the income above 410 460 |
| 555 601 - 708 310 |
149 475 + 39% van inkomste bo / of the income above 555 600 |
| 708 311 - 1 500 000 |
209 032 + 41% van inkomste bo / of the income above 708 310 |
| 1 500 001 en meer / and above |
533 625 + 45% van inkomste bo / of the income above 1 500 000 |
Tabel 4 hieronder gee die belasting rebat,
die inkomste grense en sommige items wat
afgetrek kan word van die bruto inkomste
Table 4 below shows the tax rebates,
the thresholds and some items that may
be deducted from the gross income.
Tabel / Table 4
Belasting rebatte / Tax rebates
Primêr / Primary (persone onder 65 jaar / Persons below 65 years) R13 635
Sekondêr / Secondary (persone bo 65 jaar / Persons above 65 years) R 7 479
Tersiêr / Tertiary (persone bo 65 jaar / Persons above 65 years) R 2 943
Inkomste grense / Thresholds
Persone onder 65 jaar / Persons below 65 years R 75 750
Persone bo 65 maar onder 75 jaar / Persons above 65 but below 75 years R 117 300
Persone bo 75 jaar / Persons above 75 years R 131 150
Aftrekbare items / Deductable items
Bydrae tot Pensioenfonds / Contribution to Pension funds :
minder as / less than 27,5 % van die belasbare inkomste / of the taxable income
Maandelikse bydrae tot Mediese skemas / Monthly contribution to Medical schemes :
Hooflid / Main member R 303 en elke afhanklike / and every dependent R204
Die jaarlikse bedrae word van die berekende belasting afgetrek, nes die rebat (korting) /
The annual amount are deducted from the calculated tax, like the rebates.
John verdien 'n maandelikse salaris van
R34 200. Hy is 48 jaar oud en is getroud
met 3 skoolgaande kinders. Hy dra elke
maand R3 420 tot 'n pensioenfonds by.
Sy firma maak ook die volgende
maandelikse aftrekkings : R342 vir WVF,
R5 600 (sy paaiement op sy huislening),
R2 400 (sy paaiement op sy motorlening)
en R3 950 vir inkomste belasing.
Gebruik tabelle 3 en 4 hierbo, waar nodig,
om dic volgende vrae te beantwoord :
2.1 Bereken sy mediese krediete.
Ant. / Ans. 2.1
2.2 Bereken die totale maandelikse aftrekkings
en stel sy netto salaris,
Ant. / Ans. 2.2
2.3 Bereken sy maandelikse belasbare
inkomste. Is al die aftrekkings van sy bruto
salaris om sy maandelikse belasbare
inkomste te vind, toelaatbaar?
Ant. / Ans. 2.3
2.4 Bereken sy belasbare jaarlikse inkomste.
Ant. / Ans. 2.4
2.5 Wat is sy belasing kerf?
Ant. / Ans. 2.5
2.6 Bereken die bedrag van die
inkomste belasting.
Ant. / Ans. 2.6
2.7 Is die bedrag wat sy firma vir inkomste
belasting aftrek, voldoende? Gee 'n rede.
Ant. / Ans. 2.7
John receives a monthly salary of R34 200.
He is 48 years old and has a wife and
3 school-going children.
He contributes R3 420 per month to
a pension fund. His firm makes the
following monthly deductions : R342 for UIF,
R5 600 (his installmant on his home loan),
R2 400 (his installment on the car
purchase) and R3 950 for income tax.
Use tables 3 and 4 above, where necessary,
to answer the following questions :
2.1 Calculate his medical credits.
Ant. / Ans. 2.1
2.2 Calculate the total monthly deductions and
state his net salary,
Ant. / Ans. 2.2
2.3 Calculate his monthly taxable income.
Are all the deductions from his gross
salary to find his monthly taxable
income allowed?
Ant. / Ans. 2.3
2.4 Calculate his taxable annual income.
Ant. / Ans. 2.4
2.5 What is his tax rate?
Ant. / Ans. 2.5
2.6 Calculate the amount of his income tax
payable.
Ant. / Ans. 2.6
2.7 Is the amount that his firm deducts for
income tax sufficient? Give a reason.
Ant. / Ans. 2.7
Jack is 78 jaar oud en hy ontvang
'n belasbare inkomste van R14 200
per maand. Jill is 66 jaar oud en
ontvang 'n belasbare inkomste van
R15 800 per maand. Jill beweer dat
sy meer belasting as Jack betaal a.g.v.
haar groter inkomste. Is sy reg?
Toon alle nodige berekeninge om
'n uitspraak te kan staaf.
Tabelle 3 en 4 hierbo mag jou kan help.
Ant. / Ans. 3.
Jack is 78 years old and he receives
a taxable income of R14 200 per month.
Jill is 66 years old and receives a
taxable income of R15 800 per month.
Jill claims that she pays more income tax
than Jack because of her greater income.
Is she correct? Show all the necessary
calculations to reach a verdict.
Tables 3 and 4 above may help you.
Ant. / Ans. 3.
John, 'n 58 jarige man, verdien 'n
bruto salaris van R43 218 per maand.
Hy is getroud en het een afhanklike kind.
Die volgende aftrekkings per maand
word gedoen : Mediese Fonds
bydrae R4 850;
Pensioenfonds bydra 8,4% van sy
bruto salaris, WVF 1% van sy
maandelikse bruto salaris.
R4500 vir inkomstebelasting
4.1 Bereken die bedrag wat maandeliks
afgetrek word vir
4.1.1 pensioenfonds bydrae.
Ant. / Ans. 4.1.1
4.1.2 WVF.
Ant. / Ans. 4.1.2
4.2 Bereken die totale maandelikse
aftrekkings.
Ant. / Ans. 4.2
4.3 Bereken die netto maandelikse
inkomste.
Ant. / Ans. 4.3
4.4 Bereken die maandelikse belasbare
inkomste.
Ant. / Ans. 4.4
4.5 Bereken die jaarlikse belasbare
inkomste.
Ant. / Ans. 4.5
John, a 58 year old male, earns a
gross salary of R43 218 per month.
He is married and has one 16 year old child.
The following monthly deductions
are made : Medical Fund R4 850;
Pension : 8,4% of his
gross salary, UIF 1% of his
monthly gross salary.
R4500 for income tax.
4.1 Calculate the amount that is
deducted monthly for
4.1.1 pension.
Ant. / Ans. 4.1.1
4.1.2 UIF.
Ant. / Ans. 4.1.2
4.2 Calculate the total monthly deductions.
Ant. / Ans. 4.2
4.3 Calculate the nett monthly income.
Ant. / Ans. 4.3
4.4 Calculate the monthly taxable
income.
Ant. / Ans. 4.4
4.5 Calculate the annual taxable
income.
Ant. / Ans. 4.5
Tabel / Table
Die tabel hieronder gee die belasting koerse
waarmee John se belasting bereken word :
The table below shows the tax rates
used to calculate John's income tax :
| Belasbare Inkomste (in R) / |
Belasting koers / |
| Taxable Income (in R) |
Rate of Tax |
| 0 tot / to 165 600 |
18 % van die belasbare inkomste / of the taxable income |
| 165 601 - 258 750 |
29 808 + 25% van inkomste bo / of the income above 165 600 |
| 258 751 - 358 110 |
53 096 + 30% van inkomste bo / of the income above 258 750 |
| 358 111 - 500 940 |
82 904 + 35% van inkomste bo / of the income above 358 110 |
| 500 941 - 638 600 |
132 894 + 38% van inkomste bo / of the income above 500 940 |
| 638 601 en meer / and above |
185 205 + 40% van inkomste bo / of the income above 638 600 |
| |
|
| Belasting groep(klas) / Tax class |
Belasting kortings / Tax rebates |
| Primêre korting / Primary rebate |
R12 080 |
| Persone 65 en ouer / Persons 65 and older |
R6 750 |
| Mediese krediet / Medical credit |
R300 en R250 vir elke afhanklike / R300 and R250 for each dependant |
Tabel / Table 6
Die tabel hieronder bevat inligting waarmee
die inkomstebelasting van 'n persoon
bereken kan word :
The table below shows information which
can be used to calculate the income tax
payable by a person :
| Belasbare Inkomste (in R) / |
Belasting koers / |
| Taxable Income (in R) |
Rate of Tax |
| 0 tot / to 195 850 |
18 % van elkr R1 / of each R1 |
| 195 851 - 305 850 |
35 253 + 26% van die bedrag meer as / of the amount greater than 195 850 |
| 305 851 - 423 300 |
63 853 + 31% van die bedrag meer as / of the amount greater than 305 850 |
| 423 301 - 555 600 |
100 263 + 36% van die bedrag meer as / of the amount greater than 423 300 |
| 555 601 - 708 310 |
147 891 + 39% van die bedrag meer as / of the amount greater than 555 600 |
| 708 311 - 1 500 000 |
207 891 + 41% van die bedrag meer as / of the amount greater than 708 310 |
| 1 500 001 en meer / and above |
532 041 + 45% van die bedrag meer as / of the amount greater than 1 500 000 |
| |
|
| Belasting groep(klas) / Tax class |
Belasting kortings / Tax rebates |
| Primêre korting / Primary rebate |
R14 220 |
| Persone 65 tot 74 / Persons 65 to 74 years |
R7 794 |
| Persone 75 en ouer / Persons 75 and older |
R2 601 |
| Mediese krediet (bedrag per maand aftrekbaar) |
R310 vir belastingpligtinge en tweede afjanklike, daarna R209 vir elke ander afhanklike |
| Medical credit (amount deductable per month) |
R310 for the taxpayer and the second dependant, then R209 for every other dependant |
| Belastingdrempels / Tax class |
|
| Persone jonger as 65 jaar / Persons younger than 65 years |
R79 000 |
| Persone tussen 65 en 75 / Persons between 65 years and 75 years |
R122 300 |
| Persone 75 en ouer / Persons 65 and older |
R136 750 |
Sara is 'n 67 jarige vrou met 1 afhanklike.
Sy verdien 'n salaris van R12 400.
Haar mediese fonds bydrae is R3 200
per maand en haar pensioen is
R1 200 per maand.
6.1 Bereken haar jaarlikse belasbare
inkomste.
Ant. / Ans. 6.1
Gebruik tabel 6 se inligting
6.2 Wat is haar belastingdrempel?
Ant. / Ans. 6.2
6.3 Bereken die belasting wat sy
moet betaal.
Ant. / Ans. 6.3
6.4 Op watter kortings en krediete
is sy geregtig?
Ant. / Ans. 6.4
6.5 Bereken die verskuldigde belasting.
Ant. / Ans. 6.5
Sara is a 67 year old lady with one
dependant. She receives a slary of
R12 400. Her medical fund cost is
R3 200 per month and she pays
R1 200 per month for pension.
6.1 Calculate her annual taxable income.
Ant. / Ans. 6.1
Use the information in table 6.
6.2 Which bracket is used to calculate her tax.
Ant. / Ans. 6.2
6.3 Calculate the tax she has to pay.
Ant. / Ans. 6.3
6.4 Which rebates and credits are
applicable in her case?
Ant. / Ans. 6.4
6.5 Calculate the tax payable.
Ant. / Ans. 6.5
Marie is 'n 78 jarige weduwee met geen
afhanklikes nie. Haar maandelikse
inkomste is R28 300. Sy betaal R3 500
vir haar mediese fonds en haar
is R2 400 per maand.
7.1 Bereken haar jaarlikse belasbare
inkomste.
Ant. / Ans. 7.1
Gebruik tabel 6 se inligting
7.2 Wat is haar belastingdrempel?
Ant. / Ans. 7.2
7.3 Bereken die belasting wat sy
moet betaal.
Ant. / Ans. 7.3
7.4 Op watter kortings en krediete
is sy geregtig?
Ant. / Ans. 7.4
7.5 Bereken die verskuldigde belasting.
Ant. / Ans. 7.5
Mary is a 78 year old widow with no
dependants. Her monthly income is
R28 300. Her medical fund cost is
R3 500 per month and she pays
R3 400 per month for pension.
7.1 Calculate her annual taxable income.
Ant. / Ans. 7.1
Use the information in table 6.
7.2 Which bracket is used to calculate
Ant. / Ans. 7.2
7.3 Calculate the tax she has to pay.
before rebate.
Ant. / Ans. 7.3
7.4 Which rebates and credits are
applicable in her case?
Ant. / Ans. 7.4
7.5 Calculate the tax payable.
Ant. / Ans. 7.5
Pieter is 'n 44 jarige getroude man met
4 skoolgaande kinders. Sy salaris is
R45 300 per maand. Die volgende
bedrae word maandeliks afgetrek :
Mediese fonds R5 400 per maand,
9,5% van sy bruto salris vir pensioen
R4 800 vir motor paaiement.
8.1 Bereken sy netto maandelikse
salaris.
Ant. / Ans. 8.1
Gebruik tabel 6 se inligting
8.2 Bereken sy jaarlikse belasbare
inkomste.
Ant. / Ans. 8.2
8.3 Bereken die belasting betaalbaar
voor kortings.
Ant. / Ans. 8.3
8.4 Op watter kortings en krediete
is hy geregtig?
Ant. / Ans. 8.4
8.5 Bereken die belasting verskuldig.
Ant. / Ans. 8.5
Peter is a 44 year old married man with
4 school going children. His salary is
R28 300 per month. The following amounts
are deducted monthly :
Medical fund R5 400 per month
9,5% of his gross salary for pension
R4 800 per month as motor car instalment.
8.1 Calculate his nett ("take-home") monthly
salary.
Ant. / Ans. 8.1
Use the information in table 6.
8.2 Calculate his annual taxable income.
Ant. / Ans. 8.2
8.3 Calculate the tax before rebates and
credits.
Ant. / Ans. 8.3
8.4 What are his allowable rebates and
credits?
Ant. / Ans. 8.4
8.5 Calculate the tax payable.
Ant. / Ans. 8.5