Iinzuzo zokuSebenzisa ukuThathwa koMdla kwiNkampani yaseCyprus
Imvelaphi: Iinkampani zaseCyprus
Idumela laseCyprus njengeziko lezemali lehlabathi likhule ngokubonakalayo kule minyaka idlulileyo. ISipro ligunya elinomtsalane kurhwebo kunye neenkampani ezibambeleyo kwaye ibonelela ngenani lenkuthazo yerhafu.
Izinga lerhafu yenkampani eCyprus 12.5%, ephakathi kwezona ziphantsi eYurophu. Olunye uphawu kukuba iinkampani zaseCyprus azikho phantsi kweRhafu yeRhafu yeRhafu. Ukongeza, iSipro inezivumelwano zerhafu eziphindwe kabini ezingaphezulu kwe-60 zokuncedisa kubume berhafu yamazwe ngamazwe, ekugqibeleni, njengelungu le-EU, iCyprus inokufikelela kuyo yonke i-European Union Directives.
Ukuhlala kwakhona kwiRhafu
Inkampani elawulwayo nelawulwa yiCyprus ithathwa njengehlala eCyprus.
Yintoni uNciphiso loNzala lokuTsalwa kwaye lusebenza nini?
Iinkampani ezihlala kwirhafu yaseCyprus kunye nokusekwa ngokusisigxina kweCyprus (PEs), yeenkampani ezingezizo ezaseCyprus, banelungelo lokuTsalwa kweNzala yeNational (NID), ngenaliti yokulingana okutsha okusetyenziselwa ukuvelisa irhafu.
I-NID yaziswa yiCyprus kwi2015, ukunciphisa ukungangqinelani kunyango lwerhafu yezemali yokulingana xa kuthelekiswa nenkxaso mali yamatyala, kunye nokukhuthaza inkuthazo yotyalo mali lwenkunzi eCyprus. I-NID iyatsalwa, ngendlela efanayo neendleko zenzala, kodwa ayizukubangela naluphina ungeniso lobalo njengoko kutsalwa 'notional'.
Zeziphi izibonelelo zeRhafu eziFumanekayo ngokuSebenzisa ukuTsalelwa iNzala yeNzala?
I-NID itsalwa kwingeniso erhafiswayo.
Ayinakuba ngaphezulu kwe-80% yengeniso erhafiswayo, njengoko ibalwe phambi koKutsalwa kweNzalo ekuQothulweni kwayo, evela kwi-equity entsha.
- Inkampani ke ngoko inokufikelela kwinqanaba elifanelekileyo lerhafu njenge-2.50% (irhafu yengeniso eyi-12.50% x 20%).
Ekuqaleni, izinga le-NID lichazwe njenge; Isivuno sebhondi karhulumente yeminyaka eli-10, ukususela nge-31 kaDisemba wonyaka owandulela unyaka werhafu ibango le-NID, yelizwe apho i-equity entsha yayiqeshwe khona, kunye nepremiyamu ye-3%. Oku bekuxhomekeke kumlinganiselo omncinci olingana nesivuno se-10 yeminyaka yebhondi karhulumente waseCyprus kunye ne-3% yeprimiyamu.
- Ukusukela nge-1 kaJanuwari 2020 ireyithi ye-NID ichazwe njenge; izinga lenzala le-10 leminyaka yesivuno sebhondi karhulumente yelizwe apho i-equity entsha ityalwe khona, njengoko ipapashwa minyaka le, kunye nepremiyamu ye-5%. Izinga lenzala ye-Cyprus ye-10 yebhondi karhulumente ayisayi kuphinda isetyenziswe njengomlinganiselo ophantsi oqhelekileyo. Ithathwa njengefanelekileyo kuphela, xa ilizwe etyalwe kulo i-equity entsha lingakhange likhuphe naziphi na iibhondi zikarhulumente, ukusukela nge-31 Disemba kunyaka owandulela unyaka werhafu ibango le-NID.
Ulwazi olongezelelekileyo malunga nokuRhafiswa kweeNkampani eCyprus
Le mithombo yengeniso ilandelayo ayixolelwanga kwirhafu yengeniso:
- Umvuzo wokwahlulwa
- Ingeniso eyinzala, ngaphandle kwengeniso evela kwikhosi yesiqhelo, ephantsi kwerhafu yequmrhu
- Iinzuzo zotshintshiselwano lwangaphandle (FX), ngaphandle kweenzuzo zeFX ezivela kurhwebo ngeemali zangaphandle kunye nezinto ezinxulumene nazo.
- Iinzuzo ezivela ekuchithweni kokhuseleko.
Iindleko eziDeductible
Zonke iindleko ezenziwe ngokupheleleyo kwaye ngokukodwa kwimveliso yengeniso ziyaxhuzulwa xa kubalwa ingeniso erhafiswayo.
Iinkcukacha ezongezelelweyo
Ukuba ungathanda ulwazi olongezelelweyo malunga nokuxhuzulwa komdla kunye neenzuzo ezinokukunika, nceda uqhagamshelane neofisi yeDixcart eCyprus: ingcebiso.cyprus@dixcart.com.
