IZiseko zeSisa zaseMalta: uMthetho, ukuSekwa, kunye neeNzuzo zeRhafu
Kwi-2007, iMalta yenza umthetho othile malunga neziseko. Umthetho olandelayo waziswa, ulawula ukurhafiswa kweziseko, kwaye oku kwaphucula ngakumbi iMalta njengendawo yolawulo lweziseko ezilungiselelwe iinjongo zesisa kunye nezabucala.
IiNjongo zesiseko zinokuba luncedo (ezingenzi nzuzo), okanye zingenalo (injongo) kwaye zinokunceda umntu omnye okanye ngaphezulu okanye udidi lwabantu (isiseko sabucala). IiNjongo mazibe; esengqiqweni, ecacileyo, enokwenzeka, kwaye kufuneka ingabikho mthethweni, ngokuchasene nenkqubo yoluntu okanye yokuziphatha kakubi. Isiseko asivumelekanga ukurhweba okanye ukwenza imisebenzi yorhwebo, kodwa sinokuba nepropathi yorhwebo okanye ukuba nesabelo kwinkampani eyenza inzuzo.
Iziseko kunye noMthetho
Nangona kutsha nje ukuphunyezwa komthetho kwiziseko, iMalta inandipha ulawulo olumiselweyo olunxulumene neziseko, apho iiNkundla ziye zajongana neziseko ezimiselwe iinjongo zoluntu.
Ngaphantsi komthetho waseMalta, isiseko sinokusekwa ngabantu bendalo okanye abasemthethweni, nokuba ngabahlala baseMalta okanye akunjalo, kungakhathaliseki ukuba bahlala phi.
Iindidi ezimbini eziphambili zesiseko zivunywa ngumthetho:
- Isiseko soLuntu
Isiseko sikawonke-wonke sinokumiselwa ngenjongo, logama nje sisesisenzo esisemthethweni.
- ISiseko saBucala
Isiseko sabucala yingxowa-mali enikezelwe ukunceda umntu omnye okanye ngaphezulu okanye udidi lwabantu (Abaxhamli). Iba ngokuzimela kwaye ifumana isimo somntu osemthethweni xa yenziwe ngendlela echazwe ngumthetho.
Iziseko zinokusekwa mhlawumbi ngexesha lobomi bomntu okanye njengoko kuchaziwe kumyolelo, ekufeni kwaloo mntu.
ubhaliso
Umthetho ubonelela ukuba isiseko kufuneka senziwe ngokubhaliweyo, ngokusetyenziswa koluntu 'inter vivos', okanye ngomyolelo kawonke-wonke okanye oyimfihlo. Umthetho obhaliweyo kufuneka ubandakanye izibonelelo ezineenkcukacha eziqulathe amagunya kunye namalungelo okusayina.
Ukusekwa kwesiseko kubandakanya ukubhaliswa kweSivumelwano sesiseko, kunye neOfisi yoMbhalisi waBantu baseMthethweni, apho ifumana ubuntu obusemthethweni obahlukileyo. Isiseko ngokwaso, ngoko ke, umnini wepropati yesiseko, edluliselwa kwisiseko nge-endowment.
Ubhaliso kunye nemibutho yokuzithandela
Kwimibutho yokuzithandela eMalta, kukho enye inkqubo yokubhalisa ekufuneka izaliseke.
Umbutho ngokuzithandela kufuneka uzalisekise le miqathango ilandelayo ukuze uvumeleke ukuba ubhalise:
- Isekwe ngesixhobo esibhaliweyo;
- Imiselwe ngenjongo esemthethweni: injongo yentlalontle okanye nayiphi na enye injongo esemthethweni;
- Ukwenziwa kwengeniso;
- Ngokuzithandela;
- Ukuzimela kuRhulumente.
Umthetho ukwaseka inkqubo yokubhalisa iMibutho yamaVolontiya kwiRejista yeMibutho yamaVolontiya. Ubhaliso lufuna ukuzalisekiswa kweemfuno ezininzi, kubandakanywa ukungeniswa kwee-akhawunti zonyaka kunye nokuchongwa kwabalawuli bombutho.
IiNzuzo zokuBhalisa uMbutho wokuZithandela
Nawuphi na umbutho ozalisekisa ezi khrayitheriya zingentla wonyulwa njengoMbutho wokuZithandela. Ubhaliso, nangona kunjalo, lunika iinzuzo ezibalulekileyo kumbutho, kubandakanywa:
- Inokudalwa ngabangaphandle, ibambe ii-asethi zangaphandle kwaye yabele izabelo kubaxhamli bangaphandle;
- Unokufumana okanye ube ngumxhamli wezibonelelo, inkxaso-mali, okanye olunye uncedo lwezemali oluvela kuRhulumente waseMalta okanye naliphi na iqumrhu elilawulwa nguRhulumente waseMalta okanye iNgxowa-mali yeMibutho yokuzithandela;
- Abaseki akufuneki ukuba bafakwe kuzo naziphi na iirekhodi zoluntu;
- Ukukwazi ukuxhamla kwimigaqo-nkqubo exhasa isenzo sokuzithandela, njengoko kunokuphuhliswa nguRhulumente;
- Iinkcukacha ngokunxulumene nabaxhamli, zikhuselwe ngumthetho;
- Ukufumana okanye ukuxhamla kokukhululwa, amalungelo awodwa, okanye amanye amalungelo ngokwawo nawuphi na umthetho;
- Ukuba yinxalenye yezivumelwano kunye nezinye iindibano, nokuba zivuzwa okanye azihlawulwa, ngokuqhuba iinkonzo zokuphumeza injongo yentlalontle, ngokwesicelo sikaRhulumente okanye kwisicelo sequmrhu elilawulwa nguRhulumente.
Ukusekwa nokubhaliswa koMbutho wokuZithandela akwenzi ngokuzenzekelayo umntu abe ngumntu osemthethweni. Imibutho yamaVolontiya inokhetho lokubhalisa njengabantu abasemthethweni kodwa ayinasinyanzelo sokwenza oko. Ngokufanayo, ukubhaliswa koMbutho wokuZithandela njengomntu osemthethweni, akuthethi ukubhaliswa kombutho.
Ukuseka iSiseko
Umsebenzi kawonke-wonke okanye umyolelo unokwenza isiseko kuphela, ukuba 'umthetho jikelele' uyenzeka ukuseka isiseko, kufuneka upapashwe ngummeli woluntu kwaye emva koko ubhaliswe kwiRejistri yoLuntu.
Ubuncinci bemali okanye ipropathi yokuseka isiseko yi-€ 1,165 kwisiseko sabucala, okanye i-€233 yesiseko sikawonke-wonke esekwe ngokukodwa ngenjongo yentlalontle okanye njengento engenzi nzuzo, kwaye kufuneka iqulethe ulwazi olulandelayo:
- Igama lesiseko, gama elo kufuneka libandakanye kuyo igama elithi 'isiseko';
- Idilesi ebhalisiweyo eMalta;
- Iinjongo okanye iiNjongo zesiseko;
- Ii-asethi ezisisiseko esenziwa ngazo isiseko;
- Ukwakhiwa kwebhodi yabalawuli, kwaye ukuba abakaqeshwa, indlela yokuqeshwa kwabo;
- Ummeli wendawo wesiseko uyimfuneko, ukuba abalawuli besiseko abangabahlali baseMaltese;
- Ukumelwa okuchongiweyo kwezomthetho;
- Ixesha (ubude bexesha), ekusekwe kulo isiseko.
Isiseko sisebenza ixesha elide leminyaka elikhulu (100) ukusuka ekusekweni kwaso. Ngaphandle kwaxa iziseko zisetyenziswa njengezithuthi zotyalo-mali ezidityanelweyo okanye kwiintengiselwano ze-securitization.
Ukuseka uMbutho ongajonganga nzuzo
Iziseko zeNjongo, ezikwabizwa ngokuba yimibutho engenzi nzuzo, zilawulwa phantsi kweSiqendu 32, apho enye yeemfuneko eziyimfuneko iluphawu lwenjongo yesiseko esinjalo.
Oku kungalungiswa emva koko ngesivumelwano esongezelelweyo sikawonke-wonke. Oku kunokubandakanya ukuxhasa udidi lwabantu phakathi koluntu ngenxa yentlalo, ngokomzimba, okanye olunye uhlobo lokukhubazeka. Isibonakaliso esinjalo senkxaso, asiyi kunika isiseko isiseko sangasese, siya kuhlala sisisiseko senjongo.
Uxwebhu lwesiseko, kumbutho ololo hlobo, lusenokubonisa indlela imali okanye ipropati yalo eya kusetyenziswa ngayo. Kungokwengqiqo yabalawuli ukuba bayenze okanye hayi ukucaciswa okunjalo.
Njengoko isiseko sisekwa ngokucacileyo ngenjongo ethile, ukuba injongo; kufezekiswe, kuphelile okanye kungenakwenzeka ukuba kufezekiswe, abalawuli kufuneka babhekiselele kwiSiseko seSiseko, ukugqiba ukuba i-asethi eseleyo, eshiywe kwisiseko kufuneka iphathwe ngayo.
Ukurhafiswa kweZiseko zaseMalta kunye nemibutho engenzi nzuzo
Kwimeko yeziseko ezibhaliswe phantsi kweVoluntary Organization Act ukuba nje zisisiseko senjongo kwaye ziyimibutho engenzi nzuzo, kukho iindlela ezininzi ezikhoyo:
- Ukurhafiswa njengenkampani, eso sigqibo asinakuguqulwa; or
- Ukurhafiswa njengesiseko senjongo kwaye uhlawule umyinge we-30%, kunokuba i-35% yerhafu; or
- Ukuba isiseko asikhethanga kurhafiswa njengenkampani okanye njengetrasti kwaye asifaneleki kwireyithi ebekiweyo apha ngasentla, isiseko siya kurhafiswa ngolu hlobo lulandelayo:
- Ngeeuro nganye ngaphakathi kwe-2,400 yokuqala ye-euro: 15c
- Ngeeuro nganye ngaphakathi kwe-2,400 elandelayo: 20c
- Ngeeuro nganye ngaphakathi kwe-3,500 elandelayo: 30c
- Ngeeuro nganye kwintsalela: 35c
Amalungiselelo afanelekileyo aya kusetyenziswa kuMseki wesiseko kunye nakuBaxhamli.
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Iinkcukacha ezongezelelweyo
Ngolwazi oluthe kratya malunga neziseko zaseMalta kunye neenzuzo abazinikezelayo, nceda uthethe noJonathan Vassallo: ingcebiso.malta@dixcart.com kwiofisi yeDixcart eMalta. Kungenjalo, nceda uthethe kunxibelelwano lwakho oluqhelekileyo lwe-Dixcart.
