Indawo yokuBhaliswa kweenqwelomoya eMalta-Isiseko seZinto eziFanelekileyo kwi-EU
imvelaphi
IMalta iphumeze ulawulo lobhaliso lwenqwelomoya, olwakhiwe ngendlela yokufumana ukubhaliswa okusebenzayo kweenqwelomoya ezincinci, ngakumbi iijets zeshishini. Ulawulo lulawulwa nguMthetho woBhaliso lweeNdiza Isahluko 503 seMithetho yaseMalta eya kuthi isebenze njengesakhelo sobhaliso lweenqwelomoya eMalta.
Kwiminyaka yakutshanje iMalta ibime njengendawo efanelekileyo yokuhamba ngenqwelomoya e-EU. Inomtsalane kubaphathi bamazwe aphesheya ukuba basebenze eMalta kwaye okubaluleke nangakumbi, ukusekwa okuyimpumelelo kwezixhobo zokulondolozwa kweenqwelo moya ezinjengezo ze-SR Technics kunye neLufthansa Technik.
Umthetho wobhaliso lwenqwelomoya ujongana nemiba eliqela ebalulekileyo enjengeentlobo ezahlukeneyo zobhaliso, umxholo wobunini beqhezu kunye nokukhuselwa kwababolekisi kunye namalungelo awodwa anokubakho kwinqwelomoya. Ukubhaliswa kweenqwelomoya kulawulwa liGunya lezoThutho eMalta.
Inkqubo yoBhaliso-Ulwazi oluphambili
Inqwelo moya ingabhaliswa ngumnini, umsebenzisi, okanye umthengi, phantsi kwentengiso enemiqathango. Ngabantu abaqeqeshiweyo kuphela kunye namaziko anelungelo lokubhalisa inqwelo moya eMalta.
Abantu abafanelekileyo ngabemi be-European Union, i-EEA okanye iSwitzerland kwaye amaziko afanelekileyo zizinto ekufanele ukuba zibenenzuzo yazo ubuncinci ukuya kuthi ga kuma-50% ngabantu abangabemi be-European Union, i-EEA, okanye iSwitzerland. Isiqinisekiso sobhaliso siba bhetyebhetye xa kufikwa kubhaliso lweejets zabucala.
Inqwelomoya engasetyenziselwa 'iinkonzo zomoya' ingabhaliswa ngayo nayiphi na into esekwe kwiLungu leLungu le-OECD. Ubhaliso lulungiselela imicimbi yokugcinwa kuyimfihlo ngendlela yokuba kunokwenzeka ukuba inqwelo-moya ibhaliswe ngumphathiswa. Ukuzibophelela kwamanye amazwe ukubhalisa inqwelomoya eMalta kunyanzelekile ukuba banyule iarhente yabahlali baseMalta.
Ubhaliso lweMalta luvumela ukubhaliswa ngokwahlukileyo kwenqwelomoya kunye neenjini zayo. Inqwelomoya esele isakhiwa inokubhaliswa eMalta. Umbono wobunini beqhezu ubonwa ngokupheleleyo ngumthetho waseMalta ovumela ubunini beenqwelomoya ukuba bohlulwe lube sisabelo esinye okanye nangaphezulu. Iinkcukacha ezirekhodwe kwirejista yoluntu zibandakanya iinkcukacha zomzimba wenqwelomoya, iinkcukacha zomzimba weinjini zayo, igama nedilesi yalowo ubhalisileyo, iinkcukacha zalo naluphi na uhlobo lobambiso olubhalisiweyo kunye neenkcukacha nakuphi na ukucinywa kobhaliso olungenakuguqulwa kunye nesigunyaziso sesicelo sokuthumela kwelinye ilizwe. .
Ukubhalisa ityala lobambiso kwiinqwelomoya
Umthetho waseMalta uvumela inqwelomoya ukuba isebenze njengokhuseleko lwetyala okanye olunye uxanduva.
Ubambiso kwiinqwelomoya lunokubhaliswa kwaye ngenxa yoko lonke uhlobo lobambiso olubhalisiweyo kubandakanya onke amalungelo awodwa awachaphazeleka kukungabinamali okanye ukungakwazi ukuhlawula amatyala omnini wawo. Ngapha koko, umthetho ukhusela ukuthengiswa kwenqwelomoya ngenqwelomoya (kumiselwe ubambiso olubhalisiweyo) ekuphazanyisweni ngumlawuli obeka iliso kwinkqubo yokugqalwa ngumnini. Ubambiso lungadluliselwa okanye luhlengahlengiswe ngokokukhetha kunye neemeko ezifanelekileyo zomntu obolekayo. Amalungelo akhethekileyo anikezelwa ngokubhekisele kwiindleko ezithile zokugweba, iimali ezihlawulwa iGunya lezoThutho laseMalta, umvuzo ohlawulwa abasebenzi beenqwelomoya, amatyala abatyalwa ngokunxulumene nokulungiswa nokulondolozwa kwenqwelomoya kwaye, ukuba kufanelekile, kwimivuzo nenkcitho ngokunxulumene usindiso. Ukutolikwa kobonelelo lomthetho olawulayo kudityanisiwe kwaye kwaququzelelwa kukuqinisekiswa kweMalta kweNgqungquthela yaseKapa.
Ukurhafiswa kweMisebenzi yezoPhapho eMalta
Ulawulo luxhaswa zizikhuthazi zemali:
- Ingeniso efunyanwa ngumntu kubunini, ukusebenza kwengqeshiso yeenqwelomoya ayihlawuliswa rhafu eMalta ngaphandle kokuba oku kuxolelwe eMalta.
- I-0% ibamba irhafu kuqeshiso oluphumayo kunye nentlawulo yenzala eyenzelwe abantu abangahlaliyo.
- Ithuba lokuncipha kokudinwa kunye nokudiliza.
- Imithetho yeZibonelelo (yoLungiso) yeMithetho ka-2010 - kwezinye iimeko, amaziko anokuxolelwa kwirhafu yenzuzo (umzekelo, ukusetyenziswa kwangasese kwenqwelo-moya ngumntu ongahlali eMalta nongumqeshwa wequmrhu elineshishini lakhe imisebenzi ibandakanya ubunini, ukuqeshisa okanye ukusebenza kweenqwelomoya okanye iinjini zenqwelo moya, ezisetyenziselwa ukuhambisa abakhweli / iimpahla kumazwe aphesheya, azisayi kuthathwa njengesihlomelo semiphetho, kwaye ke ngoko, ayihlawuliswa rhafu njengenzuzo esecaleni).
INkqubo yaBantu abaFanelekileyo eMalta kunye neCandelo loPhapho
Inkqubo yaBantu abaFanelekileyo kakhulu ijolise kubantu abaqeqeshiweyo abafumana ngaphezulu kwe- € 86,938 ngonyaka, abaqeshwe eMalta ngesivumelwano kwicandelo lokuhamba ngenqwelomoya.
Esi skimu sivulelekile kubemi be-EU kangangeminyaka emihlanu, nakwabo bangengabo base-EU kangangeminyaka emine.
Izibonelelo zerhafu ezifumaneka kuBantu abaBodwa-iNkqubo yaBantu abaFanelekileyo
- Irhafu yengeniso isetwa ngereyithi ethe tyaba ye-15% yabantu abafanelekileyo (endaweni yokuhlawula irhafu yengeniso kwinqanaba elinyukayo kunye nomyinge ophezulu wangoku we-35%).
- Akukho rhafu ihlawulwayo kwingeniso efunyenwe ngaphezulu kwe- € 5,000,000 ngokunxulumene nekhontrakthi yengqesho yakhe nabani na.
Inganceda njani iDixcart?
Ngeqela lethu leengcali ezinamava, iDixcart Management Malta Limited iyakukunceda kuyo yonke imiba yokubhalisa inqwelo moya yakho eMalta. Uluhlu lweenkonzo ukusuka ekufakweni kwecandelo eliphethe inqwelo moya eMalta kunye nokuthotyelwa ngokupheleleyo kwequmrhu kunye nerhafu, kubhaliso lwenqwelomoya phantsi kweRegistry yaseMalta, ngelixa kuqinisekiswa ukuthotyelwa ngokupheleleyo komthetho wezoPhapho lweMalta.
Iinkcukacha ezongezelelweyo
Ukuba ufuna ulwazi oluthe kratya malunga nokuBhaliswa kweenqwelomoya eMalta, nceda uthethe no UHenno Kotze or UJonathan Vassallo (ingcebiso.malta@dixcart.com) kwi-ofisi ye-Dixcart eMalta okanye kunxibelelwano lwakho oluqhelekileyo lwe-Dixcart.
