IsiVumelwano seRhafu e-Cyprus-Mzantsi Afrika-Kutheni sinomtsalane kangaka?
intshayelelo
UMzantsi Afrika, usengummandla wolawulo apho utyalo-mali, ngendlela echanekileyo, lunokuba nomtsalane.
Oku kungenxa yoqoqosho loMzantsi Afrika olubonelela ngamacandelo ahlukeneyo kunye namashishini. Inezixhobo zala maxesha nezibanzi zezothutho, iingcali ezinikezela ngenkonzo yezemali eziqeqeshwe kakhulu kunye neendleko zabasebenzi eziqhelekileyo zixatyiswa ngokukhuphisanayo.
Ubutyebi bendalo obubalulekileyo boMzantsi Afrika kunye namandla okhenketho awongamele amathuba otyalo-mali iminyaka eliqela kodwa kukho inani lemimandla emitsha yokuhluma efana namathuba otyalo-mali lwesisa.
Ezi meko, kunye nobuthathaka beRandi obukhokelela kumandla aphezulu okuthenga kubatyali-zimali bamazwe ngamazwe, zenze uMzantsi Afrika waba yindawo enika umdla neyandayo yotyalo-mali.
ISivumelwano seRhafu ephindiweyo phakathi kweCyprus noMzantsi Afrika
ISivumelwano sokuqala se-Cyprus-South Africa Double Tax Treaty (DTT) satyikitywa ngo-1997, kunye neProtocol yokuhlengahlengisa yatyikitywa ngowama-2015, eyalungisa amagatya athile angundoqo. Amanqaku aphambili kunye neenzuzo ze-DTT zezi:
- Ukuncitshiswa kwerhafu yokubamba kwinzala kunye neeroyalties ukuya kwi-0%.
- Umyinge we-5% okanye i-10% yokubamba irhafu kwizabelo:
- I-5% ukuba umnini-nzuzo wenkampani ubambe ubuncinane i-10% yenkunzi yenkampani ehlawula i-dividend.10% - kuzo zonke ezinye iimeko.
- I-10% kuzo zonke ezinye iimeko
Ukubamba iintlawulo zerhafu zezahlulo, ezichazwe ngasentla, zinxulumene kuphela nokuhlawulwa kwezabelo ezivela eMzantsi Afrika kubanini-zabelo abangabemi. Iintlawulo zezahlulo ezivela kwinkampani yaseCyprus zirhafiswa kwi-0% yokubamba irhafu.
Ukongeza kwezi ntlawulo zingentla zerhafu yokubambisa kuyafaneleka ukuba kuqatshelwe ukuba inqaku loTshintsho loLwazi lwahlaziywa ngo-2015 kwaye lwaziswa ngokuhambelana neNgqungquthela yeRhafu ye-OECD.
Amathuba adalwe yi-DTT efanelekileyo kunye nolawulo lwerhafu yaseCyprus.
Ukusetyenziswa kweenkampani ezixhasa ngemali eCyprus eMzantsi Afrika
Ngenxa yezi zibonelelo zingentla siyabona ukuba kukho izibonelelo ekusebenziseni inkampani yaseCyprus njengenkampani yenkxaso-mali yoMzantsi Afrika.
Ngokungakumbi i-0% yokubamba irhafu yerhafu kwiintlawulo zenzala esuka eMzantsi Afrika isiya eSipro idityaniswa kunye ne-12.5% yerhafu yenkampani esetyenziswa kuwo nawuphi na umda kwinzala yaseCyprus. Xa udibanisa oku kunye nenyaniso yokuba akukho rhafu yokubamba esebenzayo kwiintlawulo zenzala evela eSipro unokubona ukuba olu lwakhiwo lunokuba luncedo kangakanani.
I-Cyprus njengendawo yokubamba iPropati yoBukrelekrele (IP) esetyenziswa eMzantsi Afrika
ICyprus kudala iyindawo ebonelela ngezibonelelo kwizakhiwo ze-IP. Ukusetyenziswa kwesinye sezi zakhiwo kwi-IP esetyenziswa eMzantsi Afrika kunjalo. Oku kungenxa yezi nyaniso zilandelayo:
- Akukho kubamba irhafu kwingeniso yasebukhosini ehlawulwe eMzantsi Afrika isiya eCyprus.
- Ngokuxhomekeke ekufezekiseni iimfuno ezithile, kuphela i-20% yengeniso ye-royalty irhafiswa eCyprus. Ukusetyenziswa kwereyithi yerhafu yenkampani yaseCyprus ye-12.5% ngoko ke ibonelela ngerhafu esebenzayo ye-2.5%.
- Kuyenzeka ukuba udlulise inzuzo evela kwinkampani yaseCyprus ngaphandle kokubamba irhafu ehlawulwa kwisahlulelo okanye kwintlawulo yasebukhosini eya phambili.
- Ekulahlweni kwamalungelo e-IP, i-80% yengeniso ayixolelwanga kwirhafu yombutho eCyprus.
Ezinye izinto eziluncedo ziyafumaneka eCyprus
Kukho inani leenzuzo ezongezelelweyo ezikhoyo eCyprus, kubandakanya:
- Inzuzo evela kwiziko elisisigxina elingaphandle kweCyprus ayixolelwanga kwirhafu yaseCyprus ngaphandle nje kokuba i-50% yengeniso ivele kwingeniso yotyalo-mali (izabelo kunye nenzala).
- Akukho rhafu yokufumana imali. Ukwahlula kuphela koku kukuzuza kwintengiso yepropathi engenakushenxiswa eCyprus okanye kwizabelo kwiinkampani ezinobunini bepropathi.
- Akukho rhafu kwisahlulo somvuzo.
- Akukho rhafu ibanjiweyo kwizabelo, inzala kunye neeroyalties.
izinga eliphantsi le-12.5% yerhafu yenkampani enokuthotywa t 2.5% ngebhokisi ye-IP okanye Ukuxhuzulwa kwenzala ekucingelwayo (NID) -cofa amakhonkco ngolwazi oluthe kratya kwezi.
Kwakhona kubalulekile ukugxininisa ukuba ngokufumaneka kwemimiselo yerhafu evela kwiGunya leRhafu yaseCypriot singenza ucwangciso lwerhafu lube yinkqubo eqinisekileyo nesebenzayo.
isishwankathelo
ISivumelwano seRhafu ePhambili phakathi kweCyprus noMzantsi Afrika sinokuba luncedo kakhulu kumtyali-mali ofanelekileyo, ngenxa yokungabanjwa kwerhafu kwinzala, iiroyalthi kunye nezabelo ezihlawulwe eSipro, kunye nezinga laso elisezantsi lokubamba irhafu kwizabelo ezihlawulwe eMzantsi Afrika.
Amandla ayo kukusebenzisa amalungelo e-IP agcinwe eSipro asetyenziswa eMzantsi Afrika, kunye nokusetyenziswa kweenkampani zenkxaso-mali zaseCyprus kumasebe aseMzantsi Afrika.
Ukuba unomdla wokwenza uninzi lwe-DTT yaseCyprus-South Africa okanye ukuba unayo nayiphi na imibuzo malunga nokuba singakunceda njani, nceda uqhagamshelane nathi kwi-ofisi ye-Dixcart e-Cyprus ngolwazi oluthe vetshe: advice.cyprus@dixcart.com.
