Zofunikira Zatsopano Zatsopano ku Isle of Man Companies - Kuyambira Januware 2019
Isle of Man Treasury yafalitsa chikalata chofunsira msonkho wa msonkho wa (Income Requirements) Order 2018. Dongosolo ili, pomaliza pake, ndipo ngati livomerezedwa ndi Tynwald (mu Disembala 2018), likhala ndi mphamvu pokhudzana ndi nthawi zowerengera ndalama kuyambira kapena pambuyo pa 1 Januware 2019.
Izi zikutanthauza kuti kuyambira Januware 2019, makampani omwe akuchita "zochitika zofunikira" ayenera kuwonetsa kuti amakwaniritsa zofunikira zapadera, kuti apewe zilango.
Lamuloli likuyankha kuwunika kwathunthu komwe kunachitika ndi EU Code of Conduct Group on Business taxation (COCG) kuti athe kuwunika maulamuliro opitilira 90, kuphatikiza Isle of Man (IOM) motsutsana ndi miyezo ya:
- Kuwonetsera misonkho;
- Misonkho yoyenera;
- Kugwirizana ndi anti-BEPS (kukokoloka kwa phindu)
Njira zowunikirazo zidachitika mu 2017 ndipo ngakhale COCG idakhutira kuti IOM idakwaniritsa zowerengera misonkho ndikutsatira njira zotsutsana ndi BEPS, COGC idadzetsa nkhawa kuti IOM, ndi ma Crown Dependence ena alibe:
"Chofunikira chalamulo pamabungwe omwe akuchita bizinesi kapena kudzera muulamuliro."
Mfundo Zapamwamba
Cholinga cha lamuloli ndi kuthana ndi nkhawa zomwe makampani ku IOM (ndi ma Crown Dependencies ena) angagwiritsidwe ntchito kuti akope phindu lomwe silingafanane ndi zochitika zachuma komanso kupezeka kwachuma ku IOM.
Lamuloli likufuna makampani omwe ali mgululi kuti awonetse kuti ali ndi zofunikira pachilumbachi:
- Kuwongolera ndikuwongoleredwa pachilumbachi; ndipo
- Kuchita Zochita Zopeza Zambiri (CIGA) pachilumbachi; ndipo
- Kukhala ndi anthu okwanira, malo ndi ndalama mu
Zonsezi zikufotokozedwa mwatsatanetsatane pansipa.
Kuyankha kwa IOM
Chakumapeto kwa chaka cha 2017, pamodzi ndi madera ena ambiri omwe akukumana ndi mayikidwe, IOM idadzipereka kuti ithe kuthana ndi mavutowa kumapeto kwa Disembala 2018.
Chifukwa cha nkhawa zomwe zidafotokozedwa ku Guernsey ndi Jersey, maboma a IOM, Guernsey ndi Jersey akhala akugwirira ntchito limodzi kuti apange malingaliro oti akwaniritse zomwe adalonjeza.
Chifukwa cha ntchito yomwe idasindikizidwa ku Guernsey ndi Jersey, IOM yasindikiza malamulo ake ndi malangizo ochepa, polemba. Chonde dziwani kuti chitsogozo china chidzabwera posachedwa.
Lamuloli ndilofanana m'maiko atatuwa.
Nkhani yotsalayo ikuyang'ana makamaka pamalamulo okonza IOM.
Misonkho ya Ndalama (Zowonjezera Zinthu) 2018 Order
Lamuloli lidzapangidwa ndi Treasure ndipo ndikusintha kwa Income tax Act 1970.
Lamulo latsopanoli likufuna kuthana ndi zovuta za EU Commission ndi COCG potengera magawo atatu:
- Kuzindikira makampani omwe akuchita "ntchito zofunikira"; ndipo
- Kukhazikitsa zofunikira pamakampani omwe akuchita zochitika zofunikira; ndipo
- Kukakamiza mankhwala
Iliyonse mwamagawo awa ndi mafotokozedwe ake afotokozedwa pansipa.
Gawo 1: Kuzindikira makampani omwe akuchita "zofunikira"
Lamuloli lidzagwiritsidwa ntchito kumakampani omwe amakhala misonkho ku IOM omwe amakhala m'magulu oyenera. Magawo oyenera ali motere:
a. banki
b. inshuwaransi
c. Manyamulidwe
d. kasamalidwe ka ndalama (izi sizikuphatikiza makampani omwe ali Mgalimoto Yogulitsa Ndalama)
e. ndalama ndi kubwereketsa
f. kulunjika
g. kuyendetsa kampani yosunga
h. kusunga zinthu zanzeru (IP)
i. magawidwe ndi malo othandizira
Awa ndi magawo omwe amadziwika chifukwa cha ntchitoyi, ndi foramu ya Organisation for Economic Cooperation and Development (OECD) on Harmful tax Practices (FHTP), pamaboma okondera. Mndandandawu umayimira magulu azandalama zapaderadera monga awa ndi magawo omwe ali pachiwopsezo chogwiritsa ntchito ndikupeza ndalama zawo kumadera ena kupatula omwe adalembetsa.
Palibe de minimus malinga ndi ndalama, lamuloli lidzagwira ntchito kumakampani onse omwe akuchita zochitika zofunikira pomwe mulingo uliwonse walandilidwa.
Chofunikira pakakhala kukhometsa misonkho ndipo Wowunikirayo wanena kuti machitidwe omwe alipo alipo, monga malamulo omwe akhazikitsidwa mu PN 144/07. Chifukwa chake komwe makampani omwe siophatikizidwa ndi IOM amakhala m'magawo oyenera amangobweretsedwa mu Order ngati ali okhometsa msonkho ku IOM. Izi ndizofunikira kwambiri: ngati akukhala kwinakwake malamulo okhudzana ndi dziko lomwe akukhalalo ayenera kukhala malamulo omangika.
Gawo 2: Kukhazikitsa zofunikira pamakampani omwe akuchita ntchito zofunikira
Zomwe amafunikira zimasiyanasiyana malinga ndi gawo loyenera. Mwachidule, kuti kampani yofunikira (kupatula kampani yoyendetsa bwino) kuti ikhale ndi zinthu zokwanira iyenera kuwonetsetsa kuti:
a. Imayang'aniridwa ndikuwongoleredwa pachilumbachi.
Lamuloli likunena kuti kampaniyo imayang'aniridwa ndikuwongolera * pachilumbachi. Misonkhano yanthawi zonse ya board iyenera kuchitika pachilumbachi, payenera kukhala gulu la owongolera omwe amapezeka pamsonkhanowo, zisankho zoyenera kuchitidwa pamisonkhano, mphindi zamisonkhano yamsungidwe ziyenera kusungidwa ku Island komanso owongolera pamisonkhanoyi Ayenera kukhala ndi chidziwitso chofunikira ndikuwonetsetsa kuti komitiyi ikugwira bwino ntchito zake.
* Dziwani kuti kuyesa kwa "kuwongoleredwa ndikuwongoleredwa" ndi mayeso osiyana ndi mayeso a "kasamalidwe ndi kuwongolera" omwe amagwiritsidwa ntchito kudziwa malo okhala msonkho wa kampani. Cholinga cha mayeso oyendetsedwa ndikuwunikiridwa ndikuwonetsetsa kuti pali misonkhano yokwanira ya Board yomwe imachitika ndikupezeka nawo pachilumbachi. Sikuti misonkhano yonse ya Board iyenera kuchitikira ku Island, timakambirana tanthauzo la "zokwanira" pambuyo pake munkhaniyi.
b. Pali chiwerengero chokwanira cha ogwira ntchito pachilumbachi.
Izi zikuwoneka kuti ndizosamveka bwino chifukwa lamuloli limanena kuti ogwira ntchito safunika kulembedwa ndi kampani, izi zikuwunika kuti pali akatswiri okwanira pachilumbachi, kaya agwiritsidwa ntchito kwina kapena ayi nkhani.
Kuphatikiza apo, zomwe zikutanthauza kuti 'okwanira' potengera manambala ndizofunikira kwambiri ndipo cholinga cha lamuloli, 'chokwanira' chimakhala ndi tanthauzo wamba, monga tafotokozera pansipa.
c. Ili ndi ndalama zokwanira, zogwirizana ndi ntchito zomwe zachitika pachilumbachi.
Apanso, njira ina yodalira. Sizingakhale zomveka kugwiritsa ntchito njira inayake m'mabizinesi onse, chifukwa bizinesi iliyonse ndiyokha payokha ndipo ndiudindo wa Board of Directors kuti awonetsetse kuti izi zakwaniritsidwa.
d. Ili ndi kupezeka kokwanira pachilumbachi.
Ngakhale sizinafotokozeredwe, izi zikuphatikiza kukhala ndi ofesi kapena kubwereketsa, kukhala ndi antchito 'okwanira', onse oyang'anira ndi akatswiri kapena ogwira ntchito oyenerera muofesi, makompyuta, matelefoni ndi intaneti etc.
e. Imagwira ntchito yopanga ndalama pachilumbachi
Lamuloli likuyesera kufotokozera zomwe zikutanthauza kuti 'ntchito yopanga ndalama' (CIGA) pagawo lililonse, mndandanda wazomwe zikuwongoleredwa, sikuti makampani onse azichita zonse zomwe zanenedwa, koma ayenera kuchita zina kuti atsatire.
Ngati chochita sichili mu CIGA, mwachitsanzo, kuofesi yakumbuyo kwa IT, kampaniyo imatha kutulutsa zonsezo kapena zina mwazomwe zikuchitikazi popanda vuto pakampani kuti izitsatira zomwe zikufunikira. Momwemonso, kampaniyo ikhoza kufunsira upangiri waluso kwa akatswiri ena kapena ingachite nawo akatswiri madera ena osayigwiritsa ntchito.
Mwakutero, CIGA imawonetsetsa kuti ntchito zazikulu zabizinesi, mwachitsanzo ntchito zomwe zimabweretsa zochuluka zachuma zimachitika pachilumbachi.
kupeza ntchito zina kunja
Kuphatikiza pa zomwe zatchulidwazi, kampani imatha kugulitsa, kutanthauza mgwirizano kapena kutumizirana wina kapena kampani ina, zina kapena zochitika zake zonse. Kutulutsa ntchito ndi vuto lomwe lingakhale vuto ngati likukhudzana ndi CIGA. Ngati ena, kapena onse, a CIGA atumizidwa kunja, kampaniyo iyenera kuwonetsa kuti pali kuyang'anira koyenera kwa ntchito zakunja ndikuti kutulutsidwa ndikuchita mabizinesi a IOM (omwe ali ndi zida zokwanira zogwirira ntchitozi). Zambiri zolondola pantchito zotumizidwa, kuphatikiza, mwachitsanzo, ma sheet a nthawi ayenera kusungidwa ndi kampani yopanga contract.
Chofunikira apa ndi phindu lomwe ntchito zakunja zimapanga, ngati CIGA. Nthawi zina, mwachitsanzo, kutulutsa ntchito zolembera, zochepa kwambiri zitha kupangidwa malinga ndi kufunika kwake, koma zitha kukhala kapangidwe, kutsatsa ndi zina zomwe zikuchitika mdera lanu zomwe ndizofunikira pakulenga chilengedwe. Makampani adzafunika kuyang'anitsitsa komwe mtengo wake umachokera, mwachitsanzo, amene amawupanga kuti awone ngati ntchito zakunja ndizovuta.
“Zokwanira”
Mawu oti 'okwanira' amatanthauza tanthauzo lake lotanthauzira mawu:
"Zokwanira kapena zokhutiritsa pa cholinga china."
Wowunikira walangiza kuti:
"Chokwanira pakampani iliyonse chimadalira zenizeni za kampaniyo komanso bizinesi yake."
Izi zitha kusiyanasiyana pagawo lililonse lomwe likufunika ndipo kampaniyo ili ndi udindo wowonetsetsa kuti ikusunga ndi kusunga zolemba zokwanira zomwe zikuwonetsa kuti zili ndi chuma chokwanira pachilumbachi.
Gawo 3: Kukhazikitsa zofunikira pazofunikira
Lamuloli limapatsa owunika mphamvu kuti afunse chilichonse chofunikira kuti amukhutiritse kuti kampani yomwe ikukwaniritsa izi ikufunika. Pomwe Wowunika sakhutira kuti zofunikira za zinthuzo zakwaniritsidwa kwakanthawi, zilango zidzagwiridwa.
Kutsimikizika kwa Zofunikira pa Zinthu
Lamulo lokonzekera limapatsa owunika mphamvu kuti afunsenso zina kuchokera ku kampani yomwe ikukhudzidwa kuti akwaniritse zofunikira zake.
Kulephera kutsatira pempholi kumatha kubweza chindapusa chosaposa £ 10,000. Pomwe Woyesa sakukhutira kuti zofunika zake zakwaniritsidwa, zilango ziyenera kugwiridwa.
Makampani oopsa kwambiri a IP
Nthawi zambiri, mayina akuti 'makampani omwe ali pachiwopsezo cha IP' amatanthauza makampani omwe ali ndi IP pomwe (a) IP yasamutsidwa kupita ku Island pambuyo pa chitukuko ndi / kapena kugwiritsa ntchito kwambiri IP kulibe-Island kapena (b) komwe IP imachitikira pachilumba koma CIGA imachotsedwa pachilumba.
Pomwe zoopsa zakusintha kwa phindu zikuwerengedwa kuti ndizochulukirapo, lamuloli latenga njira yovuta kwambiri kumakampani omwe ali pachiwopsezo cha IP, amatenga malo oti 'olakwa pokhapokha atatsimikiziridwa mwanjira ina'.
Makampani omwe ali pachiwopsezo cha IP akuyenera kutsimikizira nthawi iliyonse kuti zofunikira zokwanira pamagwiridwe antchito oyambira zimakwaniritsidwa pachilumbachi. Kampani iliyonse yomwe ili pachiwopsezo chachikulu cha IP, oyang'anira misonkho ku IOM azisinthana zonse zomwe kampaniyo ikupereka ndi bungwe loyenera la EU Member komwe kholo lokhala ndi / kapena kholo lomaliza ndiwopindulitsa. Izi zidzakhala mogwirizana ndi mgwirizano wapadziko lonse wamsonkho wapadziko lonse.
"Pofuna kutsutsa malingaliro komanso osapanganso zilango zina, kampani yaku IP yomwe ili pachiwopsezo iyenera kupereka umboni wofotokozera momwe ntchito za DEMPE (chitukuko, kupititsa patsogolo, kukonza, kuteteza ndi kuchitira nkhanza) zakhala zikuyang'aniridwa ndipo izi zidakhudza anthu omwe ndiopambana aluso ndikugwira ntchito zawo pachilumbachi ”.
Malo owonekerawa akuphatikizapo mapulani azamalonda, umboni wotsimikiza kuti kupanga zisankho kumachitika pachilumbachi komanso zambiri zokhudzana ndi omwe akugwira ntchito ku IOM.
Zosankhidwa
Pogwirizana ndi njira yolimba yomwe makampani aku IP afotokozedwera pamwambapa, zilango ndizovuta kwa makampaniwa.
Kaya zofunika za zinthuzi zakwaniritsidwa kapena ayi, malinga ndi momwe mayiko akunja akuyendera, Woyesererayo afotokozera wogwira ntchito za misonkho ku EU chilichonse chokhudza kampani yomwe ili pachiwopsezo cha IP.
Ngati kampani yomwe ili pachiwopsezo cha IP ikulephera kutsutsa lingaliro loti yalephera kukwaniritsa zofunikira, zilangozo ndi izi, (zanenedwa ndi kuchuluka kwa zaka zotsatizana zosatsatira):
- Chaka cha 1, chilango cha £ 50,000
- Chaka chachiwiri, chilango chaboma cha £ 2 ndipo atha kuchotsedwa pa kaundula wa kampani
- Chaka chachitatu, chotsani kampaniyo m'kaundula wa kampani
Ngati kampani yomwe ili pachiwopsezo cha IP ikulephera kupatsa Wopimitsayo zambiri zowonjezera, kampaniyo ipatsidwa chindapusa cha $ 10,000.
Kwa makampani ena onse omwe akuchita nawo magawo ena (kupatula IP yomwe ili pachiwopsezo chachikulu), zilangozi ndi izi, (zanenedwa ndi zaka zotsatizana zosatsatira):
- Chaka cha 1, chilango cha £ 10,000
- Chaka chachiwiri, chilango cha £ 2
- Chaka chachitatu, chilango chaboma cha £ 3 ndipo atha kuchotsedwa pa kaundula wa kampani
- Chaka chachinayi, chotsani kampaniyo m'kaundula wa kampani
Pazaka zilizonse zakusatsatira kampani yomwe ikugwira ntchito m'deralo, Wowunikirayo adzawuza wogwira misonkho ku EU chilichonse chokhudzana ndi kampaniyo, izi zitha kuyimira mbiri yayikulu pakampaniyo.
Kupewa kupewa
Ngati wowunikira apeza kuti munthawi iliyonse yowerengera kampani yapewa kapena kuyesetsa kupewa kugwiritsa ntchito lamuloli, Woyesa akhoza:
- Fotokozerani zambiri kwa wamsonkho wakunja
- Tumizani kampaniyo chilango chobera £ 10,000
Munthu (onani kuti "munthu" sanatchulidwe malamulo awa) amene wapewa mwachinyengo kapena akufuna kupewa pempholi akuyenera:
- Akatsutsidwa: kukhala m'ndende zaka zopitilira 7, chindapusa kapena zonse ziwiri
- Pakutsimikizika mwachidule: kukhala m'ndende kwa miyezi isanu ndi umodzi, chindapusa chosaposa $ 6, kapena zonse ziwiri
- Kuwulura zambiri kwa wogulitsa msonkho wakunja
Madandaulo aliwonse adzamvedwa ndi a Commissioners omwe angatsimikizire, kusintha kapena kusintha lingaliro la Woyesa.
Kutsiliza
Makampani omwe akugwira ntchito m'makampani oyenerera tsopano akukakamizidwa kuti awonetsetse kuti akutsatira malamulo atsopano omwe ayambe koyambirira kwa 2019.
Izi zidzakhudza kwambiri mabizinesi ambiri a IOM omwe amakhala ndi nthawi yochepa kuti athe kuwonetsa kwa akuluakulu kuti akutsatira. Zilango zakulephera kusatsatira zimatha kuyika mbiri yoipa, chindapusa mpaka $ 100,000 ndipo zitha kuchititsa kuti kampani iwonongeke, patatha zaka ziwiri zokha osatsatira makampani omwe ali pachiwopsezo cha IP komanso zaka zitatu zosatsatira makampani ena oyenera.
Kodi izi zitisiya kuti?
Makampani onse ayenera kuganizira ngati agwera m'magulu oyenera, ngati ayi ndiye kuti palibe zomwe ayenera kuchita ndi lamuloli. Komabe, ngati ali mgulu loyenera adzafunika kuwunika momwe alili.
Makampani ambiri azitha kuzindikira ngati ali mgulu loyenera ndipo makampani omwe amayang'aniridwa ndi CSP angafunike kuwunika ngati ali ndi zofunikira.
Kodi chingasinthe ndi chiyani?
Tili pamphepete mwa Brexit ndipo, mpaka pano, zokambirana zambiri zachitika ndi EU Commission ndipo malamulo oyeserera awunikiridwa ndi iwo; Komabe, COCG idzangokumana kuti ikambirane zinthu monga kusankhidwa mu February 2019.
Izi zikuwonekabe ngati COCG ivomereza kuti malingaliro ake apita mokwanira. Chodziwikiratu, ndikuti lamuloli likhala pano mwanjira ina motero makampani amafunika kulingalira zaudindo wawo posachedwa.
lipoti
Tsiku loyambirira la malipoti likhala nthawi yowerengera ndalama yomwe idatha 31 Disembala 2019 chifukwa chake lipoti la 1 Januware 2020.
Misonkho yamakampani idzasinthidwa kuti iphatikize magawo omwe adzasonkhanitse zidziwitsozo pokhudzana ndi zofunikira zamakampani omwe akugwira ntchito m'makampani oyenera.
Tingawathandize bwanji?
Ngati mukuganiza kuti bizinesi yanu ingakhudzidwe ndi lamuloli, ndikofunikira kuti muyambe kuwunika ndikuchitapo kanthu pompano. Chonde nditumizireni ofesi ya Dixcart ku Isle of Man kuti mukambirane zambiri pazofunikira: malangizo.iom@dixcart.com.
Dixcart Management (IOM) Limited imavomerezedwa ndi Isle of Man Financial Services Authority.
