Ulwakhiwo lweNkampani yaseMalta eSebenza ngokuSebenzayo kwiRhafu: Ulwakhiwo olunamanqanaba amabini aseMalta luyachazwa
Ulawulo lwerhafu lwaseMalta ngokwembali lwalusekwe kwinkqubo epheleleyo yokuhlawuliswa, eyomelezwa ngakumbi luthungelwano lwezivumelwano zeRhafu eziPhinda kabini ezingaphezulu kwama-70 (DTAs), kunye nokwenzeka kokufaka isicelo somnyinyiva werhafu kwicala elinye kumazwe angekhoyo kuwo i-DTA. Ixabiso lerhafu yenkampani kwinkampani efakwe eMalta yi-35%. Kukho iimeko, nangona kunjalo, apho iimpawu zenkqubo yerhafu yaseMalta zinokuba luncedo kwaye zikhokelela kwizisombululo ezingabizi kakhulu kunye neendleko zerhafu kumashishini.
Siye sabhala ngaphambili malunga ne Imithetho yeQela eliManyanisiweyo, eziye zongezwa kumthetho ngo-2019, ukwazisa ingcamango yomanyano lwezemali kunye nesiphumo sokufumana inzuzo yokuhamba kwemali apho kuphela umlinganiselo werhafu osebenzayo (5%/10%) kufuneka uhlawulwe, ukuphelisa imfuneko yokuhlawula irhafu epheleleyo ye-35% kunye linda imbuyekezo yeenkampani zaseMalta; i Ukutsalwa kweRhafu yeNzala yeNdlela yaziswa ngo-2017 ekhuthaza inkxaso-mali ye-equity (ukubonelela ngeendleko ezixhuzulwa irhafu kwixabiso le-equity yenkampani) ngokuchasene nokuxhaswa kwamatyala, okukhokelela ekugcinweni kwerhafu ngelixa kwangaxeshanye kukhuthazwa utyalo-mali kunye nokuxhasa ishishini; i Inxaxheba yokubamba uKhululo apho, kwiimeko ezithile, izabelo ezifunyenwe kwinkampani encedisayo azikho phantsi kwerhafu eMalta ukusuka kwisabelo esisezantsi njenge-5%.
Kweli nqaku, siza kungena kwi-Maltese Double-Tier (okanye i-Two-Tier) isakhiwo kunye neenzuzo zabaninizabelo.
Ukubuyiswa kweRhafu kubaninizabelo abahlala kumazwe angaphandle
Ngokubhekiselele kwirhafu yenkampani, abaninizabelo abangabahlali baseMaltese banokufaka ibango, xa kusabiwa izabelo, imbuyekezo yerhafu eyi-6/7th yengeniso esebenzayo kunye ne-5/7th kwingeniso yokwenziwa. Oku kuya kuzisa irhafu esebenzayo kwi-5% kwimeko yengeniso esebenzayo kunye ne-10% kwimeko yengeniso yokwenziwa.
Imbuyekezo kufuneka ibangwe ngabanini-zabelo, abaya kufumana imbuyekezo ngabasemagunyeni berhafu baseMalta, ababophelelekile ukuba bahlawule imbuyekezo ngexesha elifanelekileyo ngokudluliselwa kwebhanki kumnini-zabelo naphi na emhlabeni. Ngokomzekelo, ukuba inkampani yokurhweba ivelisa ingeniso ye-€ 100, inkampani iya kuhlawula i-€ 35 njengerhafu, ngelixa i-€ 65 iya kumnini-sabelo njengezabelo. Umnini-sabelo uya kufumana imbuyekezo yerhafu ye-€30 evela kwabasemagunyeni berhafu baseMalta, okuzisa irhafu esebenzayo kwi-5%.
Ulwakhiwo olunamanqanaba amabini
Kule meko, ebizwa ngokuba yi-Maltese Double Tier Structure, kuya kubakho isakhiwo apho inkampani ye-Malta Holding inezabelo kwenye inkampani yaseMalta, umzekelo, inkampani yorhwebo. Ngokwenza oku, imbuyekezo yerhafu ayifunyanwa ngumnini-sabelo, kodwa yinkampani yokubamba. Inkampani eHolisiweyo inokukhupha isixa esipheleleyo, esiquka ingeniso yesahlulo kunye nembuyekezo yerhafu, kubanini zabelo.
Ngokomzekelo, ukuba inkampani yokurhweba ivelisa ingeniso ye-€ 100, inkampani iya kuhlawula i-€ 35 njengerhafu, kwaye i-€ 65 iya kwinkampani yokubamba njengezabelo. Inkampani ebambeleyo yayiza kufumana imbuyekezo yerhafu ye-30 € kubaphathi berhafu baseMalta. Emva koku, inkampani yokubamba inokusasaza i-95 yee-euro kumnini-sabelo.
Ubume bomGangatho oMbini lusebenza ngakumbi xa iNkampani yaseMalta ibandakanyeka kwimisebenzi yokurhweba, kodwa ingasetyenziselwa notyalo-mali, irenti kunye nemisebenzi yePropati yoBukrelekrele.
Ulwakhiwo oluneZintlu ezimbini kunye noBumbano lwezeMali-Ukhetho lweNzuzo yeCashflow
Ubume boMgangatho oMbini unokudalwa phantsi kolawulo lomanyano lwezemali. Kule meko, 'Iqela' (iNkampani eBambileyo kunye neNkampani yokuRhweba) kuya kufuneka ukuba lilungise iingxelo zemali ezidityanisiweyo kwaye libonise imbuyekezo yerhafu edityanisiweyo kuGunyaziwe weRhafu waseMalta, kwaye ke kuya kuhlawuliswa kuphela irhafu esebenzayo. Uncedo lwalo mgaqo lubandakanya ulawulo lwerhafu olulula, ukusebenza kakuhle okwandisiweyo kunye nokuphucula ngokuphawulekayo ukuhamba kwemali. Ngolwazi oluthe kratya malunga nomanyano lwezemali, nceda ufunde eli nqaku kwiwebhusayithi yeDixcart: IMalta yazisa ngemigaqo emitsha yeQela eliDibeneyo- Ukubonelela ngeZibonelelo zokuhamba kwemali. Kubalulekile ukubethelela into yokuba ulawulo lomanyano lwezemali luyinketho, kwaye isigqibo sinelungelo lenkampani.
Dixcart eMalta
I-ofisi ye-Dixcart eMalta inobutyebi bamava kwiinkonzo zezemali kwaye inika ukuqonda ngokuthotyelwa kwezomthetho kunye nokulawula. Iqela lethu labaCwangciso-mali abaqeqeshiweyo kunye namaGqwetha ayafumaneka ukuseka izakhiwo kunye nokunceda ukulawula ngokufanelekileyo.
Iinkcukacha ezongezelelweyo
Ngolwazi oluthe vetshe malunga nemicimbi yeenkampani zaseMalta, nceda uqhagamshelane UJonathan Vassallo, kwi-Dixcart ofisi eMalta: ingcebiso.malta@dixcart.com. Kungenjalo, nceda uthethe kunxibelelwano lwakho oluqhelekileyo lwe-Dixcart.
