Zofunikira pa Zinthu Zosangalatsa ku Isle of Man ndi Guernsey - Kodi Mumvera?
Background
Mu 2017, European Union ("EU") Code of Conduct Group (Business taxation) ("COCG") idasanthula malamulo amisonkho amayiko ambiri omwe si a EU, kuphatikiza Isle of Man (IOM) ndi Guernsey, motsutsana lingaliro la "kayendetsedwe kabwino ka misonkho" misonkho yochitira zinthu mowonekera, misonkho yoyenera komanso njira zotsutsana ndi kukokoloka kwa nthaka ndi phindu la kusinthana kwa phindu ("BEPS").
Ngakhale COCG idalibe nkhawa ndi mfundo zambiri zakuwongolera misonkho monga momwe zimakhudzira IOM ndi Guernsey ndi madera ena angapo omwe amapindulira phindu la kampani mpaka ziro kapena pafupi mitengo ya zero, kapena alibe mabungwe amisonkho, adafotokoza nkhawa zokhudzana ndi kusowa kwa chuma chofunikira pazinthu zomwe zikuchita bizinesi kudzera m'malamulowa.
Zotsatira zake, mu Novembala 2017 IOM ndi Guernsey (pamodzi ndi madera ena angapo) adadzipereka kuthana ndi mavutowa. Kudzipereka kumeneku kudadziwonetsera mwa mawonekedwe a Zinthu Zomwe Zidafunikira zomwe zidavomerezedwa pa 11 Disembala 2018. Lamuloli limagwira ntchito munthawi zowerengera ndalama kuyambira pa 1 Januware 2019 kapena pambuyo pake.
The Crown Dependencies (yotchedwa IOM, Guernsey ndi Jersey), idapereka chitsogozo chomaliza ("Subdance Guidance"), pokhudzana ndi Zofunikira pa Zinthu pa 22 Novembala 2019, kuti athandizire zikalata zofunika zomwe zidaperekedwa mu Disembala 2018.
Kodi malamulo azachuma ndi ati?
Chofunikira pachilamulo cha mankhwala ndichakuti Isle of Man kapena Guernsey (yotchedwa kuti "Chilumba") kampani yokhometsa misonkho iyenera, nthawi iliyonse yowerengera ndalama yomwe imapeza ndalama kuchokera ku gawo loyenera, ikhale ndi "zinthu zokwanira" mu ulamuliro wake.
Magulu ofunikira akuphatikizapo
- banki
- Insurance
- Manyamulidwe
- Fund Management (izi sizikuphatikiza makampani omwe ndi Magulu Ogulitsa Ndalama)
- Ndalama & kubwereketsa
- likulu
- Malo ogawira ndi othandizira
- Makampani Oyera Achiyanjano; ndipo
- Katundu Wanzeru (komwe kuli zofunika kuchita pachiwopsezo chachikulu
Pamwambamwamba, makampani omwe ali ndi gawo loyenera, kupatula omwe ali ndi ndalama zokwanira, adzakhala ndi zinthu zokwanira pachilumbachi, ngati ziziwongoleredwa ndikuwongoleredwa muulamuliro, zizichita ntchito zopanga ndalama ("CIGA") muulamuliro ndikukhala ndi anthu okwanira, malo ndi zolipila muulamulilo.
Yotsogozedwa ndi Yoyendetsedwa
Kukhala 'owongoleredwa ndikuwongoleredwa pachilumbachi' ndikosiyana ndi mayeso okhalamo a 'kasamalidwe ndi kuwongolera'.
Makampani akuyenera kuwonetsetsa kuti pali misonkhano yokwanira yama board * yomwe imachitika ndikuchita nawo Chisumbu choyenera kuwonetsa kuti kampaniyo ili ndi zofunikira. Izi sizikutanthauza kuti misonkhano yonse iyenera kuchitikira ku Chilumba choyenera. Mfundo zazikuluzikulu zofunika kuziganizira ndi izi:
- kuchuluka kwa misonkhano - iyenera kukhala yokwanira kukwaniritsa zosowa zamakampani;
- momwe owongolera amapezekera pamisonkhano yampingo - chiwerengero choyenera kupezeka pachilumbachi ndipo oyang'anira misonkho alimbikitsa kuti owongolera ambiri azipezekapo. Kuphatikiza apo, owongolera amayembekezeka kupezeka pamisonkhano yambiri;
- bolodi iyenera kukhala ndi chidziwitso chaukadaulo ndi luso;
- zisankho zanzeru komanso zofunikira ziyenera kupangidwa pamisonkhano yampingo.
* Ma mphindi a board ayenera kukhala osachepera, umboni wazofunikira pamalingaliro omwe akupangidwa pamsonkhano womwe udachitikira pamalo oyenera. Ngati gulu la oyang'anira silipanga zisankho zazikulu, oyang'anira misonkho adzawoneka kuti amvetsetse yemwe amachita, ndi kuti.
Zochita Zopangira Ndalama (CIGA)
- Ma CIGA onse omwe adatchulidwa m'malamulo a Islands Islands akuyenera kuchitidwa, koma omwe ali, akuyenera kutsatira zofunikira.
- Maudindo ena akumbuyo monga IT ndi thandizo lazowerengera ndalama samakhala ndi ma CIGA.
- Mwambiri, zofunikira pazinthuzi zidapangidwa kuti zizilemekeza mitundu yakunja, ngakhale komwe ma CIGA atumizidwa akuyenera kuchitidwabe pachilumbachi ndikuyang'aniridwa mokwanira.
Kukhalapo Kwakuthupi Kokwanira
- Kuwonetsedwa pokhala ndi antchito oyenerera, malo ndi ndalama pachilumbachi.
- Ndichizolowezi kuti kupezeka kwakuthupi kumatha kuwonetsedwa potumiza mwayi wotsogolera ku Island kapena wothandizirana nawo, ngakhale opereka izi sangathe kuwerengera zomwe apatsidwa.
Kodi Ndi Chidziwitso Chiti Chomwe Chifunika Kuti Chizaperekedwe?
Monga gawo la ntchito yolemba misonkho, makampani omwe akuchita zinthu zofunikira adzafunika kupereka izi:
- mitundu yamabizinesi / ndalama, kuti mudziwe mtundu wa zochitika zoyenera;
- kuchuluka ndi mtundu wa ndalama zonse ndi zochitika zogwirizana - izi zidzakhala chiwerengero cha ndalama zomwe zatulutsidwa;
- kuchuluka kwa ndalama zogwiritsira ntchito pochita zochitika - izi nthawi zambiri zimakhala ndalama zomwe kampani imagwiritsa ntchito kuchokera pazachuma, osaphatikizira ndalama;
- tsatanetsatane wa malo - adilesi yakampani;
- kuchuluka kwa ogwira ntchito (oyenerera), kutanthauzira kuchuluka kwa ofanana nawo nthawi zonse;
- chitsimikiziro cha Core Income Generating Activities (CIGA), yochitidwira ntchito iliyonse yoyenera;
- kutsimikizira ngati CIGA iliyonse idatumizidwa kunja ndipo ngati ili yoyenera;
- zonena zachuma; ndipo
- Mtengo wamtengo wapatali wamtengo wapatali.
Malamulo pachilumba chilichonse amaphatikizaponso mphamvu zakufunsira zina zowonjezera zokhudzana ndi chidziwitso chazinthu zilizonse zomwe zaperekedwa kapena kubweza msonkho.
Lamuloli limalola olamulira a Misonkho kuti afunsenso za msonkho wa msonkho wa kampani, ngati chidziwitso chofunsidwacho chaperekedwa mkati mwa miyezi 12 kuchokera pamene amalandila msonkho wobwezera ndalama, kapena kusintha kwakubwezera.
Kulephera Kumvera
Ndikofunikanso kuti makasitomala apitilize kuwunika momwe kampani ikuyendera kuti awonetsetse kuti zikutsatiridwa, popeza kampani siyingayesedwe chaka chimodzi koma ingagwere mu boma chaka chotsatira.
Zilango zitha kukhazikitsidwa kuphatikiza zilango pakati pa £ 50k ndi £ 100k pamlandu woyamba, ndikupatsidwa zilango zowonjezera pazandalama. Kuphatikiza apo, Wowunikira akukhulupirira kuti palibe kuthekera komwe kampani ikwaniritsa zofunikira, atha kufunafuna kuti kampaniyo ichotse kaundula.
Kodi Mungasankhe Kukhala M'nyumba Zamsonkho pachilumbachi?
Ku Isle of Man, mwachitsanzo, ngati, monga zimakhalira nthawi zambiri, makampani oterewa amakhala okhometsa msonkho kwina (ndipo amalembedwa motere), bungwe la oyang'anira likhoza kusankha (mkati mwa gawo 2N (2) ITA 1970) kukhala amamuwona ngati wokhala msonkho wosakhala wa IOM. Izi zikutanthauza kuti asiya kukhala okhometsa misonkho ku IOM ndipo Order siyigwira ntchito kumakampani amenewo, ngakhale kampaniyo idzapezekabe.
Gawo 2N (2) likuti 'kampani sikukhala ku Isle of Man ngati itha kutsimikiziridwa kuti Wowunikira akuti:
(a) bizinesi yake imayendetsedwa ndikuyang'aniridwa mdziko lina; ndipo
(b) imakhala pamisonkho malinga ndi lamulo ladziko lina; ndipo
(c) mwina -
- akukhala misonkho malinga ndi lamulo ladziko lina pansi pamgwirizano wapawiri pakati pa Isle of Man ndi dziko lina lomwe likugwira ntchito yoletsa anthu kumangirira; kapena
- mlingo wapamwamba kwambiri womwe kampani iliyonse ingalipire msonkho pamtundu uliwonse wazopindulitsa zake mdziko lina ndi 15% kapena kupitilira apo; ndipo
(d) pali zifukwa zomveka zokhalira m'dziko lina, zomwe sizikulimbikitsidwa ndi kufuna kupewa kapena kuchepetsa msonkho wa Isle of Man kwa aliyense. "
Ku Guernsey, monga ku Isle of Man, ngati kampani ilipo ndipo ingathe kuwonetsa kuti ndiomwe amakhala misonkho kwina, itha kuyitanitsa '707 Company Requesting Non tax Resident Status', kuti isamvere zofunikira zachuma.
Guernsey ndi Chisumbu cha Man - Kodi Tingathandize Motani?
Dixcart ili ndi maofesi ku Guernsey ndi Isle of Man ndipo aliyense amadziwa bwino zomwe zakwaniritsidwa m'malamulowa ndipo akhala akuthandiza makasitomala ake kuwonetsetsa kuti zinthu zofunikira pakukwaniritsidwa.
Mukafuna kudziwa zambiri zokhudzana ndi chuma komanso zomwe mwachita chonde lemberani a Steve de Jersey kuofesi yathu ku Guernsey: malangizo.guernsey@dixcart.com, kapena David Walsh mu ofesi ya Dixcart ku Isle of Man ponena za kagwiritsidwe ntchito ka malamulo omwe ali mderali: malangizo.iom@dixcart.com
Mukakhala ndi funso lokhudza zachuma chonde lemberani: malangizo@dixcart.com.
Dixcart Trust Corporation Limited, Guernsey: Chilolezo Chokwanira Chopatsidwa ndi Guernsey Financial Services Commission. Nambala yolemba kampani ku Guernsey: 6512.
Dixcart Management (IOM) Limited imavomerezedwa ndi Isle of Man Financial Services Authority.
