Ukuhanjiswa kweMalta-Inkqubo yeRhafu yeeTonnage kunye neziNzuzo zeNkampani zokuThumela
Kule minyaka ilishumi idlulileyo, iMalta idibanise imeko yayo njengeziko lamazwe ngamazwe, leMeditera lokugqwesa elwandle. Okwangoku iMalta inerejista enkulu yokuthumela eYurophu kunye neyesithandathu ngobukhulu emhlabeni. Ukongezelela, iMalta ibe yinkokeli yehlabathi malunga nokubhaliswa kwe-yacht yorhwebo.
Ukuze kuthintelwe umngcipheko weenkampani ezithumela ngenqanawa ezifudukayo okanye zifake iflegi kumazwe anerhafu ephantsi ngaphandle kwe-EU, iziKhokelo zeKhomishini yaseYurophu ngo-2004 ngoNcedo lweSizwe kuThutho lwaseLwandle (imisebenzi yokuthumela ngenqanawa yorhwebo) yaziswa ukuze kuvumeleke iLungu leLungu ukuba liphumeze izibonelelo zemali kwiinkampani zokuthumela ngenqanawa. . Enye yezona nzuzo zibalulekileyo yayikukutshintsha iindlela eziqhelekileyo zokurhafiswa ngerhafu yeetoni.
Nge-Disemba ka-2017, iKhomishini yase-Yuropu yamkela ulawulo lwerhafu yeetoni zaseMalta kangangesithuba seminyaka eli-10, kulandela uphononongo lokuhambelana kwayo neMithetho yoNcedo lukaRhulumente wase-EU.
Inkqubo yeRhafu yoThutho lweMalta
Ngaphantsi kweNkqubo yeRhafu yeToni yeMalta, irhafu ixhomekeke kwitoni yenqanawa okanye inqanawa yomnini-nqanawa okanye umphathi wenqanawa. Kuphela ziinkampani ezisebenzayo kwezothutho lwaselwandle ezifanelekile phantsi kweZikhokelo zaseLwandle.
Imigaqo esemgangathweni yerhafu yomdibaniso ayisebenzi kwimisebenzi yokuhambisa eMalta. Endaweni yokuhambisa imisebenzi kuxhomekeke kwirhafu yonyaka equka umrhumo wobhaliso kunye nerhafu yonyaka yeetoni. Izinga lerhafu yeetoni linciphisa ngokobudala benqanawa.
- Njengomzekelo, inqanawa yorhwebo yokulinganisa i-80 yeemitha, kunye ne-10,000 isambuku seetoni, eyakhiwe ngonyaka we-2000, iya kuhlawula umrhumo we- € 6,524 kubhaliso kunye ne-5,514 yerhafu yonyaka emva koko.
Elona nqanaba lincinci leenqanawa lifikelela kwitoni yeetoni ezingama-2,500 50,000 kwaye eyona inkulu, kwaye eyona iduru kakhulu, ziinqanawa ngaphezulu kwe-0 yeetoni zetoni. Imirhumo iyancitshiswa kwiinqanawa ezikwi-5-5 kunye ne-10-25 yeminyaka yobudala ngokulandelelana kwaye zezona zikhulu kunabo baneminyaka engama-30 ukuya kwengama-XNUMX ubudala.
Irhafu yeMisebenzi yokuThumela eMalta
Njengoko kucacisiwe ngasentla:
- Ingeniso efunyenwe kwimisebenzi yokuthumela ngenqanawa ngumbutho onikwe ilayisenisi yokuthumela ikhululwe kwirhafu yengeniso.
- Ingeniso efunyenwe kwimisebenzi yolawulo lweenqanawa ngumphathi wenqanawa ikhululwe kwirhafu yengeniso.
Kuzo zonke ezinye iimeko:
- Iinkampani zokuthumela ngenqanawa ezibandakanyiweyo eMalta zirhafiswa kwingeniso yazo yehlabathi kunye neenzuzo ezinkulu.
- Iinkampani zokuthumela ezingabandakanyiyo eMalta, kodwa apho ulawulo kunye nolawulo lwenziwa eMalta, zirhafiswa kwingeniso yasekhaya kunye neenzuzo zenkunzi kunye nengeniso yomthombo wangaphandle ethunyelwe eMalta.
- Iinkampani zokuthumela ezingabandakanyiyo eMalta kwaye apho ulawulo kunye nolawulo alusetyenziswanga eMalta, zihlawuliswa irhafu kwingeniso kunye neenzuzo ezinkulu ezivela eMalta.
Imisebenzi yoLawulo lweeNqanawa
Ukulandela isigwebo seKhomishini yaseYurophu, iMalta iye yalungisa umthetho wayo werhafu yeetoni.
Imisebenzi yolawulo lweenqanawa ngoku ifakiwe kwinkqubo yerhafu yeetoni. Oku kuthetha ukuba abaphathi beenqanawa bavumelekile ukuba bahlawule irhafu yeetoni ezilingana nepesenti yerhafu yeetoni ezihlawulwa ngabanini kunye/okanye abaqeshisi beenqanawa ezilawulwayo. Nayiphi na ingeniso efunyenwe ngumphathi wenqanawa kwimisebenzi yolawulo lwenqanawa ithathwa njengengeniso evela kwimisebenzi yokuthumela ngenqanawa kwaye ke ngoko ayixolelwanga kwirhafu yengeniso.
Imibutho yolawulo lweenqanawa inokuxhamla kwimilinganiselo yerhafu yeetoni, ngaphandle kokuba le miqathango ilandelayo ifezekisiwe:
- kufuneka ibe ngumbutho wolawulo lwenqanawa osekwe kwi-European Union (EU) okanye kwi-European Economic Area (EEA);
- bathathe uxanduva lobuchule kunye/okanye ulawulo lwabasebenzi benqanawa;
- kufuneka ihambelane nemigangatho yamazwe ngamazwe kunye neemfuno ze-EU;
- kufuneka ibandakanye ngokukodwa imisebenzi yokuthumela ngenqanawa kwizinto zabo kwaye kufuneka ibhalise kuMbhalisi Jikelele ngokufanelekileyo;
- ukugcina ii-akhawunti ezahlukeneyo, ukwahlula ngokucacileyo iintlawulo kunye neerisithi zomphathi wenqanawa ngokubhekiselele kwimisebenzi yolawulo lweenqanawa kwezo zingaqhagamshelwanga kulo msebenzi;
- umphathi wenqanawa ukhetha ukuhlawula irhafu yeetoni zonyaka kuzo zonke iinqanawa;
- Ubuncinci isibini esithathwini seetoni zeenqanawa umphathi wenqanawa anikezela ngemisebenzi yolawulo lweenqanawa kufuneka ilawulwe kwi-EU kunye ne-EEA;
- itoni abonelela ngayo umphathi wenqanawa ngemisebenzi yolawulo lwenqanawa kufuneka yanelise imfuneko yonxibelelwano lweflegi.
Ukufaneleka kweRhafu yeeToni zaseMalta
Irhafu yetoni isetyenziswa kwimisebenzi yenkampani yokuthumela ngenqanawa ngolu hlobo lulandelayo:
- ingeniso engundoqo evela kwimisebenzi yokuthumela ngenqanawa;
- iingeniso ezithile ezincedisayo ezidityaniswe ngokusondeleyo kwimisebenzi yokuthumela ngenqanawa (efakwe kwi-50% ephezulu yengeniso yokusebenza kwenqanawa); kwaye
- iingeniso ezivela kwi-towage kunye ne-dredging (ngokuxhomekeke kwiimeko ezithile).
Imibutho yokuthumela yaseMalta kufuneka ibhalise kuMphathiswa wezeMali ngokungenisa igama lombutho, idilesi yeofisi ebhalisiweyo kunye negama kunye neetoni zenqanawa enqwenela ukuba nayo okanye isebenze. Inqanawa kufuneka ibhengezwe njenge'Tonnage Tax Ship' okanye 'Inqanawa yoLuntu', kunye nobuncinci be-net tonnage ye-1,000 kwaye ibe ngumnikazi wayo ngokupheleleyo, uqeshiswe, ulawulwe, ulawulwe okanye uqhutywe ngumbutho ohambisa iinqanawa.
Inkampani yokuthumela inqanawa inokuzuza kuphela kwiSikimu seRhafu yeToni yaseMalta ukuba inenxalenye ebalulekileyo yeenqwelo zayo ezibhabha iflegi yoMmandla woQoqosho lwaseYurophu (EEA) iLungu leLungu leLungu.
Izizathu ezongezelelweyo zokuqwalasela ukubhaliswa kweenqanawa eMalta
Kukho inani lezizathu ezongezelelweyo zokuthathela ingqalelo ukubhaliswa kweenqanawa eMalta:
- Ubhaliso lwaseMalta lukwi-MOU yaseParis kunye noluhlu olumhlophe lwase-Tokyo MOU.
- Iinqanawa ezibhaliswe phantsi kweFlegi yaseMalta azinazithintelo zokurhweba kwaye zinikwa unyango olukhethekileyo kumazibuko amaninzi.
- Ukubhaliswa kweenqanawa phantsi kweflegi yaseMalta kwenzeka kwizigaba ezimbini. Inqanawa ibhaliswe okwethutyana ixesha leenyanga ezintandathu. Le yinkqubo elula kwaye ekhawulezayo. Ngeli xesha lobhaliso lwethutyana umnini kufuneka angenise amaxwebhu ongezelelweyo kwaye ke inqanawa ibhaliswe ngokusisigxina phantsi kweflegi yaseMalta.
- Kukho ukukhululwa kumsebenzi wesitampu eMalta ekubhaliseni kunye / okanye ukuthengiswa kwenqanawa, izabelo ezihambelana nentlangano yokuthunyelwa kwelayisensi kunye nokubhaliswa kwe-mortgage enxulumene nenqanawa.
Iinkcukacha ezongezelelweyo
Ukuba ungathanda ulwazi oluthe kratya malunga neNkqubo yeRhafu yeMali eMonti okanye ubhaliso lwenqanawa kunye / okanye i-yacht eMalta, nceda unxibelelane noJonathan Vassallo kwi-ofisi yaseDixcart eMalta: ingcebiso.malta@dixcart.com
