Ukucatshangelwa Kwemithetho Yokuthumela Ngemikhumbi ezindaweni zaseCyprus, eMadeira (Portugal) naseMalta

  • ncwadi 12 December 2018

  • | Izikhombo IN275

IDixcart inganikeza amaklayenti izixazululo eziningi zokubhaliswa kwemikhumbi.

Leli nothi linikeza ukubuka kafushane kwemibuso yemikhumbi eCyprus, i-Isle of Man, iMadeira (ePortugal) naseMalta. Imininingwane eningiliziwe iyatholakala ngesicelo maqondana nokuthunyelwa kweminye yemithetho ebhekwe kulo Mbhalo.

Cyprus

ICyprus iyisikhungo esikhulu sokuphathwa kwemikhumbi esiheha abanikazi bemikhumbi bangaphandle ngezinhlinzeko ezinhle zentela ezitholakala ezinkampanini zemikhumbi kulesi siqhingi. Kwaziwa njengenye yokubhaliswa efinyeleleka kakhulu e-EU.

Indawo yokubhalisa yemikhumbi yaseCyprus ayikhulanga kuphela ngosayizi kule minyaka engamashumi amabili edlule kodwa futhi yenze umzamo omkhulu wokukhulisa ikhwalithi yemikhumbi yayo kanye nezinsizakalo ezihlobene nayo. Ngenxa yalokhu ifulegi laseCyprus manje selihlukaniswe ohlwini lwabamhlophe bamaMOUs aseParis naseTokyo.

Izinzuzo ezibalulekile eziphathelene nomkhakha wokuthumela eCyprus zifaka:

  • Umbuso wentela oqhudelanayo wezinkampani ezithumela ngemikhumbi, ene-EU egunyazwe i-Tonnage Tax System (TTS) esekelwe phezu kwengqikithi yethoni yomkhumbi kunentela yenhlangano yenzuzo yangempela. Lokhu kuvumela imisebenzi exubile phakathi kweqembu, imisebenzi yokuthumela ingaphansi kwe-TT kanti eminye imisebenzi ingaphansi kwentela yenhlangano engu-12.5%.
  • Izindleko zokusebenza ezincintisanayo, izindleko zokubhaliswa komkhumbi kanye nezindleko.
  • Imali etholwa izikhulu nabasebenzi emikhunjini ebhalisiwe yaseCyprus ayikhokhiswa intela yemali engenayo.
  • Ayikho imikhawulo yobuzwe yezikhulu noma izisebenzi.
  • ICyprus ibuye inikeze uchungechunge lwezinzuzo zentela ezisebenza ezinkampanini zokuphatha nokuthumela imikhumbi: ukukhululwa enteleni yemali engenayo yezabelo (ngokuya ngemibandela elinganiselwe), ukukhululwa enteleni yenzuzo evela ezikhungweni ezihlala unomphela zakwamanye amazwe, kanye nokukhululwa ekubanjweni kwentela ekubuyiselweni imali engenayo (izabelo, inzalo kanye nawo wonke ama-royalties).
  • Izivumelwano Zentela Ephindwe Kabili ezingaphezu kuka-60.
  • Awukho umthelo wefa elifeni lamasheya enkampanini yemikhumbi yase-Cyprus futhi awukho umsebenzi wesitembu okhokhwayo kumatayitela endlu yomkhumbi.

I-Madeira (Portugal)  

IRejista Yemikhumbi Yamazwe Ngamazwe yaseMadeira (MAR) yasungulwa ngo-1989 njengengxenye yeMadeira International Business Centre (“MIBC”) “iphakethe” lezinzuzo zentela. Imikhumbi ebhaliswe noMAR iphethe ifulegi lesiPutukezi futhi ingaphansi kwezivumelwano nezivumelwano zamazwe omhlaba ezingenwe yiPortugal.

Izinzuzo ezibalulekile zokubhaliswa kwemikhumbi eMAR zichazwe ngezansi:

  • Irejista isezingeni eliphakeme, inokwethenjelwa kwe-EU, ayithathwa njengefulegi elilula futhi ifakiwe ohlwini lwabamhlophe baseParis.
  • Azikho izidingo zobuzwe zabanikazi bemikhumbi ezibhaliswe eMAR. Akudingeki ukuthi babe nehhovisi labo elikhulu eMadeira. Kwanele ukuba nokumelwa komthetho kwasendaweni ngamandla anele.
  • Kuphela ama-30% okuphathwa okuphephile kumele kube "yiYurophu". Lokhu kufaka phakathi izizwe ezifana nePoland, iRussia kanye ne-Ukraine, kanye nezakhamizi zamazwe akhuluma isiPutukezi. Le mfuneko ingabuye yehliswe uma kufanelekile. Lokhu kuvumela ukuqondiswa okuguquguqukayo.
  • Amaholo abasebenzi akakhokhiswa intela engenayo kanye nezindleko zokuphepha komphakathi ePortugal.
  • Ukuba khona kohlelo lokubolekwa kwemali okuguquguqukayo kuvumela obambisayo nokuthi obambisayo, ngesivumelwano esibhaliwe, bakhethe uhlelo lwezomthetho ezweni elithile elizophatha imigomo yemalimboleko ebanjiswayo.
  • Imali yokubhalisa yokuncintisana, ayikho intela yonyaka yamathani.
  • Izinhlangano Ezisishiyagalombili Zokuhlukaniswa Kwamazwe Ziyaziwa ePortugal. UMAR angadlulisela eminye yemisebenzi yayo kule miphakathi. Lokhu kungaba lula futhi kube lula kubanikazi bemikhumbi.
  • Ukubhaliswa kwesikhashana kuvunyelwe ngumthetho (umqulu wesikebhe ongenawo umkhumbi: "In" kanye "Out").
  • Izinkampani ezithumela impahla ezinelayisense lokusebenza ngaphakathi kwe-MAR ziyahlomula kunani lentela yemali engenayo ye-5% kuze kube ngu-2027. Zithokozela nokubhaliswa kwe-VAT okuzenzakalelayo futhi zikwazi ukufinyelela kwinethiwekhi yesivumelwano sentela ephindwe kabili yasePortugal.

Malta

IMalta ihlinzeka ngefulegi elihle futhi iqinisekisa ukuhambisana nezindinganiso zomhlaba nezaseYurophu. Ukubhaliswa kwemikhumbi ngaphansi kwefulegi laseMalta kwenzeka ngezigaba ezimbili. Umkhumbi ubhaliswa okwesikhashana isikhathi esiyizinyanga eziyisithupha. Ngalesi sikhathi sokubhaliswa kwesikhashana, umnikazi kudingeka ukuthi athumele eminye imibhalo bese umkhumbi ubhaliswa unomphela ngaphansi kwefulegi laseMalta.

Kunezizathu eziningi ezikhangayo zentela zokucabangela ukubhaliswa kwemikhumbi eMalta:

  • Imithetho ejwayelekile yentela yebhizinisi ayisebenzi emisebenzini yokuthumela eMalta, ngenxa yokuxolelwa okuthile. Ayikho intela yenzuzo evela emisebenzini yokuthumela efanelekile. Ukulandela izichibiyelo zakamuva lokhu kukhululwa kuye kwanwetshwa nezinkampani ezilawula imikhumbi.
  • Ukuthunyelwa kwemikhumbi kukhokhiswa intela yonyaka ehlanganisa imali yokubhalisa yonyaka kanye nentela yamathani esuselwa kumatani enetha omkhumbi. Amanani entela yamathani ancishiswa ngokweminyaka yomkhumbi.
  • Kukhona ukukhululwa emsebenzini wesitembu eMalta ekubhaliseni noma ekuthengisweni komkhumbi, amasheya aphathelene nenhlangano yokuthumela enelayisense kanye nokubhaliswa kwempahla ebanjiswayo ephathelene nomkhumbi.
  • Abantu abangahlali eMalta okuyizikhulu noma abasebenzi benhlangano yokuhambisa enelayisense, nenhlangano abayisebenzelayo, bakhululiwe eminikelweni yezokuphepha komphakathi.

Izinsizakalo Zokuhambisa ze-Dixcart

IDixcart ingasiza kuzo zonke izici zokubhalisa umkhumbi eCyprus, i-Isle of Man, iMadeira neMalta.

Izinsizakalo zifaka ukufakwa kwebhizinisi lomnikazi, ukuxhumanisa ukuhambisana okufanele kwenkampani nentela, nokubhaliswa komkhumbi.

* Uhlu Olumhlophe iParis neTokyo MOUs: Amafulegi athola isilinganiso esiphezulu maqondana neMemorandamu Yokuqondana ePort State Control.

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