It is a method of paying tax due, to ensure the taxpayer does not pay large amounts on assessment, as the tax liability is spread over the relevant year of assessment.
I endlelo ro hakela xibalo lexi kolotiwaka, ku tiyisisa leswaku muhakelaxibalo a nga hakeli mitsengo ya le henhla eka nhlelelo, tanihileswi xikweleti xa xibalo xi andlariwaka eka lembe leri faneleke ra nhlelelo.