Ukuqwalaselwa koLawulo lokuThumela kwiiNdawo zaseSipro, eMadeira (ePortugal) naseMalta.
I-Dixcart inokubonelela abathengi ngeendlela ezizezinye zokubhaliswa kweenqanawa.
Eli nqaku libonelela ngesishwankathelo solawulo lweenqanawa eSipro, i-Isle of Man, iMadeira (iPortugal) neMalta. Ulwazi oluthe kratya luyafumaneka ngesicelo malunga nokuhambisa ngenqila kulawulo ngalunye oluqwalaselweyo kweli nqaku.
Sayiprasi
ICyprus liziko eliphambili lolawulo lweenqanawa elitsala abanini beenqanawa bamanye amazwe ngezibonelelo ezifanelekileyo zerhafu ezikhoyo zeenkampani zokuhambisa kwesi siqithi. Yamkelwa njengenye yeerejista ezifumaneka lula kwi-EU.
Ubhaliso lokuthumela ngenqanawa lwaseCyprus alukhulanga kuphela kubungakanani kule minyaka ingamashumi amabini idlulileyo kodwa luye lwenza umzamo omkhulu wokunyusa umgangatho wenqanawa kunye neenkonzo ezinxulumene noko. Ngenxa yoko iflegi yaseCyprus ngoku ihlelwe kuluhlu olumhlophe lweePhondo zaseParis naseTokyo.
Izibonelelo eziphambili ezinxulumene necandelo lokuhambisa ngenqanawa eSipro zibandakanya:
- Inkqubo yerhafu ekhuphisanayo yeenkampani zokuthumela, kunye ne-EU evunyiweyo ye-Tonnage Tax System (TTS) esekelwe kwi-net tonnage yomkhumbi kunokuba irhafu yenkampani kwinzuzo yangempela. Oku kuvumela imisebenzi edibeneyo ngaphakathi kweqela, imisebenzi yokuthumela iphantsi kwe-TT kunye neminye imisebenzi ixhomekeke kwi-12.5% yerhafu ye-corporation.
- Iindleko zokusebenza ezikhuphisanayo, iindleko zokubhaliswa kweenqanawa kunye nemirhumo.
- Ingeniso yamagosa nabasebenzi kwiinqanawa ezibhalisiweyo zaseSipro ayixhomekekanga kwirhafu yengeniso.
- Akukho zithintelo zobuzwe kumagosa okanye abasebenzi.
- ISipro ikwabonelela ngothotho lwezibonelelo zerhafu ezisebenza kwiinkampani zolawulo lokuthumela ngenqanawa: uxolelo kwirhafu yengeniso (ngokuxhomekeke kwimiqathango ethintelweyo), ukuxolelwa kwirhafu kwinzuzo evela kumaziko angaphandle asisigxina, kunye nokuxolelwa ekubambeni irhafu ekubuyiseni Ingeniso (izahlulo, inzala kwaye phantse zonke iirhafu).
- Ngaphezulu kwama-60 eZivumelwano zeRhafu eZiphindiweyo.
- Akukho rhafu yezindlu kwilifa lezabelo kwinkampani yokuthumela ngenqanawa yaseSipro kwaye akukho ntlawulo yesitampu ihlawulwayo kwiincwadi zokwenza imali ngenqanawa.
IMadiraira (ePortugal)
IRejista yoThutho lwaMazwe ngaMazwe yaseMadeira (MAR) yasekwa ngo-1989 njengenxalenye yeZiko leShishini laMazwe ngaMazwe laseMadeira ("MIBC") "iphakheji" yezibonelelo zerhafu. Imikhumbi ebhaliswe noMAR iphethe iflegi yasePortugal kwaye iphantsi kwezivumelwano zamazwe kunye nezivumelwano ezingenwe yiPortugal.
Izibonelelo eziphambili zobhaliso lwenqanawa eMAR zichazwe ngezantsi:
- Irejista ikumgangatho ophakamileyo, inokuthenjwa kwe-EU, ayithathwa njengeflegi elula kwaye ibandakanyiwe kuluhlu olumhlophe lweParis MOU.
- Akukho zimfuno zobuzwe kubanini beenqanawa beenqanawa ezibhaliswe eMAR. Akukho mfuneko yokuba babe nekomkhulu labo eMadeira. Kwanele ukuba nommeli wasekhaya onamandla afanelekileyo.
- Kuphela yi-30% yenkqubo ekhuselekileyo kufuneka ibe "yiYurophu". Oku kubandakanya ubuzwe obufana nePoland, iRussia neUkraine, kunye nabemi bamazwe athetha isiPhuthukezi. Le mfuno inokujongwa kwakhona ukuba kufanelekile. Oku kuvumela ukubonwa ngesandla.
- Imivuzo yabasebenzi ayixolelwanga kwirhafu yengeniso nakwimirhumo yokhuseleko loluntu ePortugal.
- Ubukho benkqubo ebolekayo yobambiso ivumela obambisayo kunye nalowo ubambisayo, ngesivumelwano esibhaliweyo, ukuba bakhethe inkqubo yezomthetho yelizwe elithile eliza kulawula imigaqo yobambiso.
- Ukhuphiswano lwemirhumo, akukho rhafu yonyaka yeetoni.
- Imibutho esibhozo yoHlelo lweHlabathi yamkelwe ePortugal. UMAR angadlulisela eminye yemisebenzi yayo kwezi ntlalo. Oku kunokuba lula kwaye kube lula ngakumbi kubanini beenqanawa.
- Ubhaliso lwethutyana luvumelekile ngumthetho (i-bareboat charter: "In" kunye "Out").
- Iinkampani ezithunyelayo ezinelayisensi yokusebenza ngaphakathi kwe-MAR zixhamla kwirhafu yengeniso ye-5% kude kube ngu-2027. Bayakonwabela ukubhaliswa kwe-VAT ngokuzenzekelayo kwaye banofikelelo kwinethiwekhi yomnqophiso werhafu ephindwe kabini yasePortugal.
Malta
IMalta ibonelela ngeflegi eyaziwayo kwaye iqinisekisa ukuthotyelwa kwemigangatho yamazwe aphesheya neyaseYurophu. Ubhaliso lweenqanawa phantsi kweflegi yaseMalta zenzeka ngokwamanqanaba amabini. Inqanawa ibhaliswe okwethutyana isithuba seenyanga ezintandathu. Ngeli xesha lokubhaliswa okwethutyana, umnini kufuneka afake amaxwebhu ongezelelweyo kwaye inqanawa ibhaliswe ngokusisigxina phantsi kweflegi yaseMalta.
Zininzi izizathu zerhafu enomtsalane yokuqwalaselwa kobhaliso lwenqanawa eMalta:
- Imigaqo esemgangathweni yerhafu yecandelo ayisebenzi kwimisebenzi yokuhambisa eMalta, ngenxa yokuxolelwa okuthile. Akukho rhafu kwinzuzo evela kwimisebenzi yokuhambisa ngenxa yoko. Ukulandela izilungiso zamva nje olu xolelo luye lwandiselwa nakwiinkampani zolawulo lweenqanawa.
- Ukuhambisa ngenqanawe kuxhomekeke kwirhafu yonyaka equka umrhumo wonyaka wobhaliso kunye nerhafu yeetoni esekwe kwitoni yenetha yenqanawa. Amaxabiso erhafu yeetoni ancitshisiwe ngokobudala benqanawa.
- Kukho uxolelo kwitampu yesitampu eMalta kubhaliso okanye ukuthengiswa kwenqanawa, izabelo ezinxulumene nombutho wokuhambisa onelayisensi kunye nobhaliso lobambiso olunxulumene nenqanawa.
- Abantu abangahlali eMalta abangamagosa okanye abasebenzi bombutho wokuhambisa ngenqanawa onelayisensi, kunye nombutho abasebenzela wona, bakhululwe kwimirhumo yokhuseleko kwezentlalo.
Iinkonzo zokuThumela iiDixcart
I-Dixcart inokunceda kuyo yonke imiba yokubhalisa inqanawa eSipro, i-Isle of Man, iMadeira neMalta.
Iinkonzo zibandakanya ukudityaniswa kweziko elingumnini, ukulungelelanisa ukuthobela okufanelekileyo kwequmrhu kunye nerhafu, kunye nobhaliso lwenqanawa.
Uluhlu olumhlophe eParis naseTokyo MOUs: Iiflegi ezifumana elona nqanaba liphezulu ngokunxulumene neMemorandam yokuQondana kuLawulo lwePort State.
Iinkcukacha ezongezelelweyo
Ukuba ungathanda ulwazi olongezelelweyo malunga nesi sihloko, nceda ubone yethu Ezasemanzini iphepha okanye uthethe nomnxibelelanisi wakho weDixcart oqhelekileyo okanye:
- ICharalambos Pittas eSipro
- ICatarina Sardinha eMadeira
- UJonathan Vassallo eMalta


