Isigaba: Ezasemanzini

IMalta: Umlando wakamuva - Umkhakha Wezasolwandle

Kule minyaka eyishumi edlule, iMalta ihlanganise isikhundla sayo njengesikhungo samazwe aphesheya kwezilwandle iMedithera sobuhle basolwandle. Njengamanje iMalta inerejista enkulu yokuthumela impahla eYurophu futhi eyesithupha ngobukhulu emhlabeni. Ngaphezu kwalokho, iMalta isiphenduke umholi womhlaba jikelele ekubhaliseni ama-yacht kwezohwebo.

Kanye nokuma kwayo okuhlelekile, maphakathi neMedithera, omunye wababambe iqhaza elikhulu empumelelweni yeMalta indawo enobungani kwezamabhizinisi eyamukelwa yiziphathimandla zaseMalta. Iziphathimandla ziyangeneka futhi ziyaguquguquka emisebenzini yazo, kanti ngasikhathi sinye zilandela ngokucophelela uhlaka oluqinile lwemihlahlandlela nemithethonqubo, futhi lokhu kudale amathuba eMalta kulo mkhakha.

Izinzuzo Ezengeziwe ngokwemigomo ye-VAT - Ama-Yacht abhalisiwe aseMalta

Iziphathimandla zeMalta zisanda kumemezela ezinye izinyathelo ezikhangayo, esezivele zibekiwe, maqondana nokungeniswa kwezikebhe eMalta.

Ama-yacht, enzelwe ukusetshenziswa ukuthengisa, angangeniswa e-EU ngeMalta, ngenqubo efanele ye-VAT kanye nezinkambiso zamasiko ezenziwayo. Ngemuva kwalokho, isikebhe sezindiza singaqashwa, futhi sikwazi ukuhamba ngokukhululeka ngaphakathi kwamanzi e-EU.

Ngaphandle kokukhanga osekuvele kukhona kwezikebhe ezingeniswa eMalta, ngenxa yezinga eliphansi le-VAT le-18%, izikebhe ezisetshenziselwa ukuqasha ezentengiselwano zingazuza ekuhlehlisweni kweVAT.

Indlela yokuhlehlisa manje yenziwe yathandeka ngokulandelayo:

• Ukudonswa kwe-VAT ekungenisweni kwezikebhe zokuhweba, ngamabhizinisi aphethwe ngabaseMalta anokubhaliswa kwe-VAT yaseMalta, ngaphandle kwesidingo sokuba ibhizinisi elingenisayo lisethe isiqinisekiso sebhange;
• Ukudonswa kwe-VAT ekungenisweni kwezikebhe zezentengiselwano, ngezinhlangano ezingabanikazi be-EU ezinokubhaliswa kwe-VAT yaseMalta, inqobo nje uma inkampani iqoka umenzeli we-VAT eMalta, ngaphandle kwesidingo sokuba ibhizinisi elingenisayo lisungule isiqinisekiso sebhange;
• Ukudonswa kwe-VAT ekungenisweni kwezikebhe zezentengiselwano ngamabhizinisi angewona e-EU, inqobo nje uma ibhizinisi elingenisayo lisetha isiqinisekiso sebhange se-VAT, elilingana no-0.75% wenani lesikebhe, esifinyelela ku- € 1 million.

I-Dixcart: Isipiliyoni Sokubhaliswa Kweyacht 

Ihhovisi lethu eMalta linolwazi olunzulu futhi lingasiza amaklayenti ngazo zonke izici zokuhweba maqondana nobunikazi bezikebhe:

• Izakhiwo zobunikazi beyacht
• Ukungeniswa kwezikebhe
• Ukubhaliswa kwamafulege
• Izicelo zokuhlehliswa
• Abasebenzi abakhokhelwayo
• Ukuphathwa kwansuku zonke
• Ukubhaliswa kwe-VAT ezindaweni eziningi
• Izinsizakalo zomenzeli wabahlali
• Izeluleko zentela neze-VAT
• Izinsizakalo zokubalwa kwezimali nezobunobhala

uSizo 

Ihhovisi laseDixcart eMalta linabachwepheshe abangasiza ibhizinisi lakho ngazo zonke izici zokubhaliswa kwezikebhe eMalta futhi bangasiza ekuqinisekiseni ukuthi usebenzisa inzuzo ethile ye-VAT, esebenza ezimweni zakho. Sicela ukhulume noxhumana naye ojwayelekile we-Dixcart, noma kungenjalo, sicela uthumele i-imeyili: iseluleko.malta@dixcart.com.

Ukuhlelwa kabusha kweNkampani Yokuthumela eMalta

IMalta isungule amandla ayo okuphepha olwandle anamandla futhi aphephile futhi inerejista enkulu kakhulu yaseYurophu yasolwandle.

Kungenzeka ukuthi uphinde uhlele inkampani yokuthumela kusuka kolunye igunya iye eMalta, ngaphandle kokuqeda inkampani ezweni ebuyiselwa kabusha (Isaziso Sezomthetho 31, 2020).

Isifinyezo Sesikhathi Sentela Esihehayo Esitholakala Kumikhumbi Ebhaliswe eMalta

NgoDisemba 2017, iKhomishini yaseYurophu ivume umbuso wentela yamalitha aseMalta isikhathi esiyiminyaka eyi-10, kulandela ukubuyekezwa kokuhambisana kwayo neMithetho Yosizo Yombuso ye-EU.

Uhlelo Lwentela Yokuthumela Amatoni YaseMalta

Ngaphansi kohlelo lweMalta Tonnage Tax, intela incike kuthani lomkhumbi noma imikhumbi ebheke kumnikazi othile wemikhumbi noma umphathi wemikhumbi. Izinkampani ezisebenza kuphela ekuthuthweni kwasolwandle kuphela ezifanelekayo ngaphansi kwezinkombandlela zeMaritime.

Imithetho ejwayelekile yentela yebhizinisi ayisebenzi emisebenzini yokuthumela eMalta. Esikhundleni salokho imisebenzi yokuthumela ikhonjelwe intela yaminyaka yonke ehlanganisa imali yokubhalisa kanye nentela yonyaka yamathani. Izinga lentela yamathani liyancipha ngokuya ngeminyaka yomkhumbi.

• Njengesibonelo, umkhumbi wokuhweba olinganisa amamitha angama-80, onethani eliphelele elingu-10,000 2000, elakhiwa ngonyaka ka-6,524, uzokhokha imali engu- € 5,514 ekubhaliseni nase- € XNUMX wentela yonyaka ngemuva kwalokho.

Isigaba esincane kakhulu somkhumbi sifinyelela ku-tonnage yenani lama-2,500 kanti enkulu kunazo zonke, futhi ebiza kakhulu, yimikhumbi engaphezu kwe-50,000 ton ton. Amacala ancishiswa ngemikhumbi ngezigaba zeminyaka yobudala engama-0-5 kanye no-5-10 ngokulandelana futhi makhulu kakhulu kulabo abaneminyaka engama-25-30 ubudala.

Sicela ubone IN546 - Ukuthunyelwa KweMalta - Uhlelo LweTonnage Tax kanye Nezinzuzo Zezinkampani Zokuhambisa, ukuthola eminye imininingwane maqondana nalo mbuso kanye nezinye izinzuzo maqondana nokubhaliswa komkhumbi eMalta.

Imibandela Yokubuyisa kabusha Inkampani Yokuthumela eMalta

Izimo ezilandelayo zidinga ukuhlangatshezwa:

• inkampani isungulwe ngaphansi komthetho wezwe eligunyaziwe noma igunya lapho leyo mithetho ifana ngokwemvelo nomthetho wenkampani eMalta;
• 'izinto' zenkampani kufanele zenze ukuthi inkampani ifaneleke njengenhlangano yokuthumela;
• imibandela emthethweni wezwe laphesheya olwenza ukuthi lawo mazwe akwazi ukuhlala kabusha
• Ukuvuselelwa kabusha kuvunyelwe umqulu wenkampani, izimiso noma imemorandamu, kanye nama-athikili noma ezinye izinto ezakha noma ezichaza inkampani;
• isicelo sithunyelwa kuMbhalisi weMalta ukuze inkampani ibhalise ukuze iqhubeke eMalta.

Isicelo senkampani yaphesheya sokuthi ukubhaliswa kuqhubeke eMalta, kumele sihambisane nalokhu:

• isinqumo esigunyaza ukuthi sibhaliswe njengoba siqhubeka eMalta;
• ikhophi yemibhalo yomthethosisekelo ebukeziwe;
• isitifiketi sokuma okuhle noma imibhalo efanayo ephathelene nenkampani yangaphandle;
• isimemezelo senkampani yangaphandle ukubhaliswa njengoba kuqhubeka eMalta;
• uhlu lwabaqondisi nonobhala wenkampani;
• isiqinisekiso sokuthi isicelo esinjalo sivunyelwe yimithetho yezwe noma amandla lapho inkampani yangaphandle yakhiwe futhi yafakwa khona noma yabhaliswa khona.

Umbhalisi uzobe esekhipha Isitifiketi Sokuqhubeka Sesikhashana. Kungakapheli izinyanga eziyisithupha lesi sitifiketi sikhishiwe, inkampani kufanele ihambise imibhalo ku-Registrar ukuthi iyekile ukuba yinkampani ebhaliswe ezweni noma kumandla lapho yayisungulwe khona ngaphambilini. Umbhalisi uzobe esekhipha iSitifiketi sokuqhubeka.

Ulwazi Olwengeziwe

Uma ungathanda ukuthola eminye imininingwane maqondana noMalta Tonnage Tax System noma ukubhaliswa komkhumbi kanye / noma isikebhe saseMalta, sicela uxhumane noJonathan Vassallo ehhovisi laseDixcart eMalta: iseluleko.malta@dixcart.com noma oxhumana naye ojwayelekile we-Dixcart.

UKhomishani Wezezimali waseMalta usanda kushicilela imihlahlandlela ezosetshenziswa ukunquma indawo yokuhlinzekwa kokuqashwa kwezikebhe zokuzijabulisa. Lokhu kuzosebenza, emuva, kuzo zonke izivumelwano zokuqashisa eziqala ngomhlaka 1 Novemba noma ngemuva kwawo.

Le mihlahlandlela emisha isuselwa kumgomo oyisisekelo we-VAT 'wokusetshenziswa nenjabulo' futhi uhlinzeka ngendlela yokunquma inani le-VAT elizokhokhwa ekuqashisweni kwesikebhe senjabulo.

Umqashisi (iqembu eliqashisa impahla) lidinga ukuthola kulowo oqashile (iqembu elikhokhela ukusetshenziswa kwempahla), imibhalo efanelekile kanye / noma imininingwane yezobuchwepheshe yokunquma ukusetshenziswa ngempumelelo nokuthokoziswa komkhumbi wenjabulo ngaphakathi nangaphandle kwendawo ye-EU amanzi.

Ngokusebenzisa 'i-Preliminary Ratio' kanye 'ne-Ratio yangempela' umqashisi uzokwazi ukusebenzisa i-VAT engxenyeni yesivumelwano sokuqashisa esiphathelene nokusetshenziswa kahle nokuthokozela, ngaphakathi kwamanzi e-EU.

Ulwazi Olwengeziwe

Ihhovisi laseDixcart eMalta linolwazi oluningi ekusizeni ngobunikazi bezikebhe nokubhaliswa eMalta. Sicela ukhulume noJonathan Vassallo: iseluleko.malta@dixcart.com noma koxhumana naye ojwayelekile we-Dixcart.

Sicela futhi ubone eyethu Ezasemanzini ikhasi.

Background

I-Archipelago yama-Azores yakhiwa iziqhingi eziyisishiyagalolunye zentaba-mlilo futhi isenyakatho ye-Atlantic, cishe amakhilomitha ayi-1,500 XNUMX entshonalanga yeLisbon. Lezi ziqhingi ziyisifunda esizimele sasePortugal.

Yiziphi izinzuzo ezinikezwa ama-Azores we-Yacht Importation angena e-EU?

• Izinga elijwayelekile le-VAT yesiPutukezi lingama-23% kepha ama-Azores azuza kusilinganiso esincishisiwe se-VAT esingu-18%.

Ngokuphathelene ne-EU iyonke, ama-Azores anezinga lesibili eliphansi le-VAT ngaphakathi kwe-EU (elilingana neMalta), lapho iLuxembourg kuphela ithola isilinganiso esiphansi ngo-17%. Izinga eliphansi le-VAT yisona sizathu esenza ama-Azores aqhubeke nokuba yindawo ethandwayo yokungenisa izikebhe e-EU.

I-Azores ibuye inikeze inzuzo ngokwendawo njengoba isendleleni esetshenziswa yizikebhe ezinqamula i-Atlantic, zisuka e-US naseCaribbean, ziye eYurophu.

I-Dixcart: Izinsizakalo Zokungenisa I-Yacht Zisebenzisa i-Azores

IDixcart inolwazi olunzulu lokungenisa izikebhe ngama-Azores.

I-yacht kufanele ihambele ngokomzimba iye e-Azores futhi kufanele iboshelwe lapho izinsuku ezimbili noma ezintathu zokusebenza, ukuze kuvunyelwe imvume yamasiko.

UDixcart wenza umsebenzi wokulungiselela ehhovisi labo eMadeira abese ehlela ukuthi ochwepheshe abafanele bahambele ama-Azores, babekhona ngesikhathi esifanele nangezinsuku ezifanele. Labo ngoti basiza ngezinqubo zokuhlanza amasiko kanye nokukhokhwa kwe-VAT.

Izinyathelo nezinqubo

Izinyathelo ezine zenzeka:

Isinyathelo 1: Isicelo senombolo ye-VAT yenkampani ephethe izikebhe, njengomkhokhi wentela wasePortugal

Izidingo:

1. Imibhalo efanele ukukhombisa ukuthi ungumnikazi wesikebhe.
2. Amandla Wommeli avela kumnikazi we-yacht evuna inkampani efanele ye-Dixcart. Le nkampani izofaka isicelo senombolo ye-VAT futhi izobhaliswa njengommeleli wezezimali kumnikazi wesikebhe, ngezinhloso ze-VAT, kubaphathi bezentela basePortugal.

Isinyathelo 2: Ukulungiswa kwe-VAT efanelekile namanye amafomu amasiko

Izidingo:

1. 'Isimemezelo Sokuvumelana'.
2. 'Bill of Sale' nama-invoyisi ahlobene nawo.
3. Amasiko akuma-Azores azozihlolela ngokwawo ukubaluleka kwenqanawa.

Isinyathelo 3: Ukungenisa

I-Azores Customs Authority izokwenza lokhu:

1. Hlola i-yacht.
2. Bala i-VAT esebenzayo ekungeniseni, kanye nanoma yiziphi ezinye izindleko ezifanele.
3. Sebenzisa imvume yamasiko.

Isinyathelo 4: Inkokhelo ye-VAT

Ummeli wentela wasePortugal womnikazi wesikebhe (esinikezwe yi-Dixcart) uzokhokha i-VAT esebenzayo ekungenisweni kwezikebhe futhi uzothola izinto ezilandelayo:

1. 'Isimemezelo sokungenisa'. Lo mbhalo uqinisekisa ukuvunyelwa kwamasiko esikebhe semikhumbi kanye nemininingwane yokukhokha i-VAT efanelekile. Kufanele igcinwe esikebheni sezikebhe ngaso sonke isikhathi.
2. Irisidi yokukhokha.

Ulwazi Olwengeziwe

Uma udinga ulwazi olwengeziwe mayelana nokungeniswa kwezikebhe kusetshenziswa i-Azores, sicela ukhulume noxhumana naye ovamile wakwa-Dixcart noma uthinte ihhovisi le-Dixcart e-Madeira: iseluleko.portugal@dixcart.com.

Umthetho Omusha

Ngo-10 Januwari 2019, uMkhandlu Wongqongqoshe WasePortugal wagunyaza umthetho ovumela onogada abahlomile ukuba bahambe ngemikhumbi enamafulegi asePortugal.

Lesi silinganiso silindelwe yi-International Shipping Registry yaseMadeira (MAR) nangabanikazi bemikhumbi ababhaliswe kuyo. Ukwanda kokulahleka kwezezimali ngenxa yokudunwa kwemoto kanye nokufunwa kwenhlawulo, kanye nengozi ezimpilweni zabantu, ngenxa yokuthunjwa kwabantu sekuholele ekutheni abanikazi bemikhumbi bafune isilinganiso esinjalo. Abanikazi bemikhumbi bakhetha ukukhokhela ukuvikeleka okungeziwe kunokuba babe izisulu zokuphanga.

Izinyathelo Zokuxazulula Inkinga Eqhubekayo Yokwanda Kobugebengu Bobugebengu

Ngeshwa, ubugebengu manje sebuyingozi enkulu embonini yemikhumbi futhi kuyahlonishwa ukuthi ukusetshenziswa konogada abahlomile emikhunjini yemikhumbi kubalulekile ekwehliseni isibalo sezigameko zobugebengu.

Umbuso ozosungulwa ngalo mthetho unika amandla abanikazi bemikhumbi yemikhumbi enamafulegi amaPutukezi ukuqasha izinkampani zonogada ezizimele, kuqashwe abasebenzi abahlomile ukuba babe semikhunjini, ukuze bavikele le mikhumbi lapho isebenza ezindaweni ezinobungozi obukhulu bokubanjwa. Umthetho ubuye unikeze nenketho yokuqasha osonkontileka bezokuphepha abazinze ngaphakathi kwe-EU noma i-EEA ukuvikela imikhumbi yamaPutukezi.

IPortugal izojoyina inani elandayo 'LamaFulege States' avumela ukusetshenziswa konogada abahlomile. Ngakho-ke lesi sinyathelo sinengqondo futhi siyahambisana nezinyathelo ezithathwa ngamanye amazwe amaningi.

IPortugal nokuThumela

Muva nje ngoNovemba 2018 kwamiswa uhlelo lwentela yamathani namatekisi asePutukezi. Inhloso ukukhuthaza izinkampani ezintsha zokuthumela ngokunikela ngezinzuzo zentela, hhayi kuphela kubanikazi bemikhumbi, kepha nakwabasolwandle. Ngemininingwane engaphezulu mayelana nezinzuzo zentela entsha yama-Portuguese tonnage, sicela ubheke ku-Dixcart Article: IN538 Isikimu Sentela YamaPhuthukezi Sentela Yemikhumbi - Izosiza Ngaziphi Izinzuzo?.

I-Madeira Shipping Registry (MAR): Ezinye Izinzuzo

Lo mthetho omusha wenzelwe ukuthuthukisa ukubhaliswa kwemikhumbi ePortugal nerejista yokuthumela yesibili yasePortugal, iMadeira Registry (MAR). Kuyingxenye yohlelo olubanzi lokuthuthukisa yonke imboni yezasolwandle ezweni. Lokhu kufaka phakathi izinkampani nabantu abanemikhumbi, ingqalasizinda ehlobene nokuthunyelwa kwemikhumbi, abahlinzeki bezasolwandle kanye nalabo abasebenza embonini yezasolwandle.

IMadeira Registry isivele iyirejista yesine ngobukhulu yokuthunyelwa kwamazwe omhlaba ngaphakathi kwe-EU. Umthamo wayo ophelele obhalisiwe ungaphezu kwezigidi eziyi-15.5 kanti imikhumbi yayo inemikhumbi evela kubaninimikhumbi abakhulu kunabo bonke njenge-APM-Maersk, MSC (Mediterranean Shipping Company), CMA, CGM Group neCosco Shipping. Sicela ubheke: IN518 Kungani IRejista Yokuthumela Yomhlaba Yonke yaseMadeira (MAR) iheha kangaka.

Ingasiza Kanjani iDixcart?

IDixcart inolwazi olunzulu lokusebenza nabanikazi nabaqhubi bemikhumbi yezohwebo kanye nezikebhe zenjabulo nezentengiso, ezibhaliswe neRegistry Registry kanye / noma iMAR. Singasiza ngokubhaliswa kwemikhumbi unomphela kanye / noma ngaphandle kwezikebhe, ukumakwa kabusha, ukubambiswa kwemali kanye nokusungulwa kwezinhlangano zebhizinisi kanye / noma zezinhlaka zokusebenza zokubamba noma ukuphathwa kwemikhumbi.

Ulwazi Olwengeziwe

Uma udinga ulwazi olwengeziwe ngalesi sihloko, sicela ukhulume noxhumana naye ovamile wakwa-Dixcart, noma uthinte ihhovisi le-Dixcart e-Madeira:

iseluleko.portugal@dixcart.com.

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:

• A competitive tax regime for shipping companies, with an EU approved Tonnage Tax System (TTS) that is based on the net tonnage of the vessel rather than the corporation tax on the actual profit. This allows for mixed activities within a group, shipping activities are subject to TT and other activities are subject to 12.5% corporation tax.
• Competitive operating costs, ship registration costs and fees.
• Imali etholwa izikhulu nabasebenzi emikhunjini ebhalisiwe yaseCyprus ayikhokhiswa intela yemali engenayo.
• There are no nationality restrictions for officers or crew.
• 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).
• More than 60 Double Tax Treaties.
• No estate duty on the inheritance of shares in a Cyprus shipping company and no stamp duty is payable on ship mortgage deeds.

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.

Ulwazi Olwengeziwe

Uma ungathanda imininingwane eyengeziwe ngalesi sihloko, sicela ubone eyethu Ezasemanzini ikhasi noma khuluma noxhumana naye ojwayelekile we-Dixcart noma ku:

• UCharalambos Pittas eCyprus
• UCatarina Sardinha eMadeira
• UJonathan Vassallo eMalta

Kule minyaka eyishumi edlule, iMalta ihlanganise isikhundla sayo njengeziko lomhlaba wonke, laseMedithera lokwenza kahle olwandle. Njengamanje iMalta inerejista enkulu yokuthumela impahla eYurophu futhi eyesithupha ngobukhulu emhlabeni. Ngaphezu kwalokho, iMalta isiphenduke umholi womhlaba maqondana nokubhaliswa kwezikebhe zokuhweba.

Ukuze kugwenywe ubungozi bokuthi izinkampani zemikhumbi zifuduke noma zihlaba umkhosi emazweni anentela ephansi ngaphandle kwe-EU, Imikhombandlela ye-European Commission ka-2004 mayelana ne-State Aid to Maritime Transport (imisebenzi yemikhumbi yezentengiselwano) yethulwa ukuvumela amazwe angamaLungu ukuthi enze izinzuzo zezezimali ezinkampanini zemikhumbi . Enye yezinzuzo ezibaluleke kakhulu ukubuyisela izindlela zendabuko zentela ngentela yamathani.

NgoDisemba 2017, iKhomishini yaseYurophu ivume umbuso wentela yamalitha aseMalta isikhathi esiyiminyaka eyi-10, kulandela ukubuyekezwa kokuhambisana kwayo neMithetho Yosizo Yombuso ye-EU.

Uhlelo Lwentela Yokuthumela Amatoni YaseMalta

Ngaphansi kohlelo lweMalta Tonnage Tax, intela incike kuthani lomkhumbi noma imikhumbi yomnikazi wemikhumbi ethile noma umphathi wemikhumbi. Izinkampani ezisebenza kuphela kwezokuthutha zasolwandle kuphela ezifanelekile ngaphansi kwezinkombandlela ze-Maritime Guidelines.

Imithetho ejwayelekile yentela yebhizinisi ayisebenzi emisebenzini yokuthumela eMalta. Esikhundleni salokho imisebenzi yokuthumela ikhonjelwe intela yaminyaka yonke ehlanganisa imali yokubhalisa kanye nentela yonyaka yamathani. Izinga lentela yamathani liyancipha ngokuya ngeminyaka yomkhumbi.

• Njengesibonelo, umkhumbi wokuhweba olinganisa amamitha angama-80, onethani eliphelele elingu-10,000 2000, elakhiwa ngonyaka ka-6,524, uzokhokha imali engu- € 5,514 ekubhaliseni nase- € XNUMX wentela yonyaka ngemuva kwalokho.

Isigaba esincane kakhulu somkhumbi sifinyelela ku-tonnage yenani lama-2,500 kanti enkulu kunazo zonke, futhi ebiza kakhulu, yimikhumbi engaphezu kwe-50,000 ton ton. Amacala ancishiswa ngemikhumbi ngezigaba zeminyaka yobudala engama-0-5 kanye no-5-10 ngokulandelana futhi makhulu kakhulu kulabo abaneminyaka engama-25-30 ubudala.

Intela Yemisebenzi Yokuthumela eMalta

Njengoba kuchazwe ngenhla:

• Imali etholakala emisebenzini yokuthumela ngenhlangano yokuthumela enelayisense ayikhokhiswa intela yemali engenayo.
• Imali etholakala emisebenzini yokuphathwa kwemikhumbi ngumphathi wemikhumbi ayikhokhiswa intela yemali engenayo.

Kuzo zonke ezinye izimo:

• Izinkampani zokuthumela ezifakwe eMalta zikhokhiswa intela kumholo wazo womhlaba wonke nasekuzuzeni imali.
• Izinkampani ezithumela impahla ezingafakwanga eMalta, kepha lapho kusetshenziswa khona ukuphathwa eMalta, zikhokhiswa intela emholweni wasekhaya nasemalini etholwayo nasemholweni wamanye amazwe obuyiselwa eMalta.
• Izinkampani zokuthumela ezingahlanganisiwe eMalta nalapho ukuphathwa nokulawulwa kungasetshenziswa khona eMalta, zikhokhiswa intela emholweni nasenzuzweni enkulu evela eMalta.

Imisebenzi Yokuphathwa Kwemikhumbi

Ngemuva kwesinqumo se-European Commission, iMalta isichibiyele umthetho wayo wentela yamathani.

Imisebenzi yokuphathwa kwemikhumbi manje seyifakiwe ohlelweni lwentela yamathani. Lokhu kusho ukuthi abaphathi bemikhumbi bavunyelwe ukukhokha intela yamathani elingana nephesenti lentela yethani ekhokhwa ngabanikazi kanye / noma abashayeli bemikhumbi abaphethwe yimikhumbi. Noma iyiphi imali engenayo etholwe umphathi wemikhumbi emisebenzini yokuphathwa kwemikhumbi ithathwa njengemali etholwe emisebenzini yokuthumela imikhumbi ngakho-ke ayikhokhiswa intela yemali engenayo.

Izinhlangano zokuphathwa kwemikhumbi zingazuza ezinyathelweni zentela yamathani, inqobo nje uma kuhlangatshezwane nale mibandela elandelayo:

• kufanele kube yinhlangano yokuphathwa kwemikhumbi esungulwe e-European Union (EU) noma e-European Economic Area (EEA);
• babe nesibopho sokuphathwa komkhumbi kwezobuchwepheshe kanye / noma kwabasebenzi;
• kumele ihambisane namazinga nezidingo zamazwe omhlaba ze-EU;
• kumele bafake ngqo imisebenzi yokuhambisa ezintweni zabo futhi kufanele babhalise kuMbhalisi Jikelele ngokufanele;
• ukugcina ama-akhawunti ahlukene, ehlukanisa ngokucacile izinkokhelo namarisidi omphathi wemikhumbi maqondana nemisebenzi yokuphathwa kwemikhumbi kuleyo engaxhumene nalowo msebenzi;
• umphathi wemikhumbi ukhetha ukukhokha intela yonyaka yamathani kuyo yonke imikhumbi;
• Okungenani izingxenye ezimbili kwezintathu zethani lemikhumbi umphathi wemikhumbi ahlinzeka ngemisebenzi yokuphathwa kwemikhumbi kumele iphathwe e-EU nase-EEA;
• ithani umphathi wemikhumbi ahlinzeka ngalo imisebenzi yokuphathwa kwemikhumbi kumele anelise imfuneko yokuxhumanisa ifulege.

Ukufaneleka Kwentela YaseMalta

Kusetshenziswa intela yethoni kwimisebenzi yenkampani yokuthumela ngale ndlela elandelayo:

• izimali eziyinhloko ezivela emisebenzini yokuthumela;
• izimali ezithile ezisizayo ezixhumene eduze nemisebenzi yokuhambisa (enqwabelene kuma-50% wemali engenayo yokusebenza komkhumbi); futhi
• izimali ezivela ekubanjweni nasekudonsweni (ngokuya ngezimo ezithile).

Izinhlangano zemikhumbi zaseMalta kufanele zibhalise kuNgqongqoshe Wezezimali ngokuthumela igama lenhlangano, ikheli lehhovisi elibhalisiwe negama nobukhulu bomkhumbi efisa ukuba nawo noma ukuwusebenzisa. Umkhumbi kufanele umenyezelwe ngokuthi 'yiTonnage Tax Ship' noma 'Umkhumbi Womphakathi', onethani eliphansi lenani elingu-1,000 XNUMX futhi uphathwe ngokuphelele, uqashelwe, uphathwe, ulawulwe noma uqhutshwa yinhlangano yokuthumela impahla.

Inkampani yokuthumela impahla ingazuza kuphela ohlelweni lwentela iMalta Tonnage Tax uma inengxenye enkulu yemikhumbi yayo ehambisa ifulegi leLungu Lezwe Lase-European Economic Area (EEA).

Izizathu Ezengeziwe Zokucabanga Ukubhaliswa Kwemikhumbi eMalta

Kunezizathu eziningi ezingeziwe zokucabangela ukubhaliswa kwemikhumbi eMalta:

• I-registry yaseMalta isohlwini olumhlophe lweParis MOU neTokyo MOU.
• Imikhumbi ebhaliswe ngaphansi kweMalta Flag ayinayo imikhawulo yokuhweba futhi inikezwa impatho ekhethwayo emachwebeni amaningi.
• Ukubhaliswa kwemikhumbi ngaphansi kwefulegi laseMalta kwenzeka ngezigaba ezimbili. Umkhumbi ubhaliswa okwesikhashana isikhathi esiyizinyanga eziyisithupha. Le inqubo elula futhi esheshayo. Ngalesi sikhathi sokubhaliswa kwesikhashana umnikazi kudingeka ukuthi athumele eminye imibhalo bese umkhumbi ubhaliswa unomphela ngaphansi kwefulegi laseMalta.
• Kukhona ukukhululwa emsebenzini wesitembu eMalta ekubhaliseni kanye / noma ekuthengisweni komkhumbi, amasheya aphathelene nenhlangano yokuthumela enelayisense kanye nokubhaliswa kwempahla ebolekiswayo ephathelene nomkhumbi.

Ulwazi Olwengeziwe

Uma ungathanda ukuthola eminye imininingwane maqondana noMalta Tonnage Tax System noma ukubhaliswa komkhumbi kanye / noma isikebhe saseMalta, sicela uxhumane noJonathan Vassallo ehhovisi laseDixcart eMalta: iseluleko.malta@dixcart.com

Uhlelo lwentela yamatoni yasePortugal nabasolwandle lwavunywa yiKhomishini yaseYurophu ngomhlaka 6 Ephreli 2018, ngokuhambisana nemithetho yosizo ye-EU State, ikakhulukazi Imihlahlandlela yosizo lukaHulumeni kwezokuthutha zasolwandle. Izinyathelo zasePutukezi zizothuthukisa ukuncintisana komkhakha wemikhumbi wasePortugal futhi, ngasikhathi sinye, zivikele ulwazi nemisebenzi embonini yezokuthutha yasolwandle ye-EU.

Isiphakamiso somthetho besethulwe nguHulumeni wasePutukezi ePhalamende ngaphambi kwalolu suku futhi umthetho uzolindelwa kungekudala.

Uhlelo lwentela yasePortugal: Ukufaneleka

Intela yamathani akuyona intela kepha kunalokho iyindlela yokunquma imali engenayo efanele ekhokhiswayo.

Amabhizinisi akhokhiswa intela yemali engenayo yenkampani, enza imisebenzi efanelekile yokuthumela, nehhovisi elibhalisiwe noma indawo yokuphathwa okusebenzayo ePortugal, angakhetha ukukhokhiswa intela ngaphansi kwalolu hlelo olusha lwamathani.

Ukufaka isicelo kohlelo lwethani kuzoba ngezidingo ezithile zomthetho ngale ndlela elandelayo:

• okungenani ama-60% we-tonnage yenetha elifanele kufanele aphephezele ifulegi le-European Member State (i-EU) noma i-Economic European Area State (i-EEA) futhi aphathwe yi-EU noma i-EEA State;
• maqondana nokuqashisa, inani lenetha lemikhumbi ngaphansi komthetho-sisekelo alinakudlula u-75% wemikhumbi yonke yomqashisi futhi kufanele ihambisane nezimfuneko zefulegi nezokuphatha ezichazwe ngenhla;
• okungenani ama-50% wabasebenzi bemikhumbi efanele kufanele babe ngabantu abavela e-EU, e-EEA noma emazweni akhuluma isiPutukezi, ngaphandle kwamacala ahlukile kakhulu.

Imininingwane Yentela: Imali Yesilinganiso Sentela YasePortugal

Imali engenayo ekhokhiswayo ibalwa njengesamba, kuye ngosayizi (i-net tonage) yemikhumbi, ezimele kumholo wangempela (inzuzo noma ukulahleka), ngokwesheduli engezansi:

I-Net Tonnage	Imali engenayo ekhokhiswa intela yansuku zonke Amathani ayi-100 enetha
Kufika kumathani ayi-1,000 XNUMX enetha	€ 0.75
1,001 - 10,000 amathani enetha	€ 0.60
10,001 - 25,000 amathani enetha	€ 0.40
Amathani angaphezu kwama-25,001	€ 0.20

Intela yamathani ingasetshenziswa enkampanini yokuthumela:

• imali eyisisekelo kusuka emisebenzini yokuthuthwa kolwandle, njengokuthuthwa kwempahla kanye nokuthuthwa kwabagibeli;
• ezithile imali engenayo kuxhunyaniswe eduze nemisebenzi yokuhambisa (ebekwe kuma-50% wemali engenayo yokusebenza komkhumbi); futhi
• imali evela ku- ukudonsa futhi ukudonsa, kuncike ezimweni ezithile.

Ngemikhumbi evikela imvelo kakhulu, izinkampani zingazuza ukwehliswa okwengeziwe kwe-10% kuya ku-20% wentela ngaphansi kohlelo lwentela yamathani.

Inzuzo ekhokhiswayo ehlaziywayo, ngokwesheduli engenhla, iba ngaphansi kwezinga elijwayelekile lama-21% entela yemali engenayo yenkampani (i-surtax kamasipala ne-surtax kahulumeni nayo iyasebenza). Akukho mali ebanjwayo engabanjelwa ngenzuzo ekhokhiswa intela ehlolwe ngaphansi kwalolu hlelo.

Umbuso wentela wamathani ophakanyisiwe uzokhethwa. Kodwa-ke, ukubamba iqhaza esikimini kufanele kube ubuncane beminyaka emi-3, uma kuqala eminyakeni emithathu yokuqala yezimali yokwethulwa kombuso wamathani. Ngemuva kwalesi sikhathi sokuqala, ukubamba iqhaza okulandelayo kufanele kube okungenani iminyaka engu-3.

Isikimu Sokuxhasa Abasebenzi

Uhlelo luyekelela abasebenzi abasebenza emikhunjini efanelekile ngaphansi kombuso wentela yamathani ukukhokha intela yomuntu ngamunye (IRS). Kudingeka okungenani izinsuku ezingama-90 emkhunjini unyaka ngamunye wentela, kanye nokuhlangabezana neminye imibandela ethile.

Uhlelo olusha futhi luvumela abasebenzi ukuthi bakhokhe iminikelo encishisiwe yezokuphepha komphakathi; inani eliphelele le-6%, i-4.1% ekhokhwe ngumqashi ne-1.9% yilungu labasebenzi.

MAR - Irejista Yokuthumela Yomhlaba Wonke yaseMadeira

Imikhumbi ebhaliswe noMAR ifanelekela uhlelo lwamathani. IMAR yerejista yesine ngobukhulu yokuthunyelwa kwamazwe omhlaba e-EU. IMadeira iyingxenye ebalulekile yePortugal, nezinkampani ezibhaliswe lapho zijabulela izinzuzo eziningi zentela, eziqinisekisiwe kuze kube sekupheleni kuka-2027.

IMAR nayo ivumela ukubhaliswa kwemvumelwano yezikebhe. Ngakho-ke, iMAR kungenzeka ukuthi ibe yindlela ekhethwa kakhulu ngabanikazi bemikhumbi abafisa ukuphinda babhale izimoto zabo ukuze bazuze kulolu hlelo olusha lwamathani.

Ngaphezu kwalokho, iMadeira International Business Center, iMAR eyingxenye yayo, iphinde inikeze izinzuzo eziningana zentela ezinkampanini zemikhumbi, ezingahlanganiswa nezinzuzo zalolu hlelo olusha.

Ulwazi Olwengeziwe

Uma udinga ulwazi olwengeziwe ngalesi sihloko, sicela ukhulume noxhumana naye ovamile wakwa-Dixcart, noma uthinte ihhovisi le-Dixcart e-Madeira: iseluleko.portugal@dixcart.com.

Isungulwe ngoDisemba 2013, "2-REG", iChannel Islands Aircraft Registry, yirejista yezindiza ye-States of Guernsey. Uphawu lobuzwe ngu-'2 'lulandelwe yizinhlamvu ezine, ezivumela amamaki wokubhalisa akhangayo.

Sekube nokubhaliswa okungama-94 kuze kube yimanje izindiza ezingabanikazi abancane, izindiza ezinkampani, okubandakanya iBoeing 787-8 Dreamliner, nezindiza ezingaphansi kwalapha. I-registry iyakwazi futhi ukunikezela ngezitifiketi ze-Air Operator, kanye nemihlomulo yokuba yingxenye yeCape Town Convention, okuyizinga lezindiza lamazwe omhlaba eliphathelene nempahla yezindiza.

Inqubo Yokubhalisa

Inqubo yokubhaliswa kwamabhanoyi ibandakanya ukubuyekezwa kokuzikhandla kwenkampani nezindiza. Lokhu kusebenza emazweni angama-40 lapho imithetho yebhizinisi yezinsizakalo zezezimali ithathwa njengelingana namazinga wendawo waseGuernsey.

Kumazwe angekho kulolu hlu, i-2-REG idinga uMmeli Wokuhlala eGuernsey, okumele abe ngumuntu onelayisense, ukuthi aqokwe ukwenza lo msebenzi.

Uyini Umsebenzi Wommeli Wokuhlala?

I-Resident Agent iyadingeka ukuthi yenze ukubuyekezwa kokuzikhandla (ezinkampanini nezindiza) ezingeni elilindelwe yiKhomishini Yezinsizakalo Zezezimali yaseGuernsey, futhi ibike lokho abakutholile kubhalisi. Ngaphezu kwalokho, i-Resident Agent kufanele isebenze njengesixhumanisi phakathi komnikazi wendiza kanye nerejista bese ithumela izicelo zokubhalisa.

IDixcart Trust Corporation Limited eGuernsey yi-Resident Agent ebhalisiwe yeRegistry eyi-2-REG.

I-Case Study nokuthi Ukubhaliswa Kwesikhashana Kanjani ku-2-REG Kuxazulule Inkinga

Ihhovisi laseDixcart eGuernsey lisanda kuthintwa ngumuntu othwala imithwalo yomoya eTurkey ukuba asebenze njenge-Resident Agent ukuze kubhaliswe okwesikhashana i-Airbus A300.

Indiza yayisuka kwirejista yaseMelika FAA iye kwiRegistry Aviation Register yaseTurkey. Irejista yaseTurkey idinga iSitifiketi Sokulungela Ukusebenza Emoyeni (i-CofA) njengengxenye yezidingo zayo zokubhalisa.

I-FAA, nokho, isishintshe inqubomgomo muva nje futhi ayizimisele kangako ukukhipha imibhalo yezindiza ezingekho e-United States noma ezimiselwe ukuya e-United States.

Isixazululo bekuwukufaka isicelo sokubhaliswa okwesikhashana ku-2-REG okuvumela ukuhlolwa okufanelekile komoya nokuthi kwenziwe iCofA ukuze kuvunyelwe ukubhaliswa kuqhubeke eTurkey.

Ekutholeni inkuthalo efanelekile efanelekile ephathelene: nenkampani, abaqondisi, abanikazi bokugcina abazuzayo kanye nendiza, ukubuyekezwa okugcwele kokulandela kwenziwa yi-Dixcart futhi lokhu kwakheka isisekelo sombiko ku-2-REG, ngaphezu kokubhaliswa okufanele amafomu ahanjiswayo.

UDixcart Guernsey kanye Nokwesekwa Kwebhizinisi Kwamanye Amazwe

Lolu hlobo lomsebenzi wokuthembeka luyisibonelo esihle sokwesekwa okubanzi iDixcart eGuernsey, nakwamanye amahhovisi kwiDixcart Group, abanikela ngakho kumakhasimende ezinkampani, ezizimele nawomndeni.

Kubonisa ibhizinisi elibanzi futhi 'lingenza' imvelo uHulumeni waseGuernsey oyikhuthazile futhi esiza ukuxhasa nokwethula izixazululo zomhlaba. Lokhu kufaka phakathi irejista yezindiza eyi-2-REG, iChannel Island Securities Exchange, ukufuduswa kweHNWI kanye ne-domicile, kanye nemikhakha ehlonishwayo ehlonishwayo, yomshuwalense wabathunjiwe kanye nemikhakha yezikhwama.

Ulwazi Olwengeziwe

Uma udinga noma yiluphi ulwazi olwengeziwe ngalesi sihloko, sicela ukhulume noxhumana naye ovamile wakwa-Dixcart noma no-John Nelson ehhovisi le-Dixcart e-Guernsey: iseluleko.guernsey@dixcart.com.

Ukungaqiniseki okuningi kudaliwe ngaphakathi kweYurophu kulandela ukuvota kweBrexit, nakwamanye amazwe aqala ukuphinda ahlole isikhundla sawo ngaphakathi kwe-EU. Lokhu kunomthelela embonini yezasolwandle, njengoba abanikazi abaningi bemikhumbi befuna ukumisa kabusha imikhumbi nezikebhe.

Ukukhethwa kokubhaliswa kwefulegi kuyisinqumo esibalulekile futhi kufanele kukhethwe igunya eligcwalisa imibandela efanele ephathelene nokuthi umkhumbi uzosetshenziswa kanjani futhi kuphi.

Amandla Wokubhalisa iMalta kanye noMkhumbi kanye neYacht Registration

IMalta, enendawo yayo emaphakathi nenamasu enkabeni yeMedithera, inikela ngezinsiza nezinsiza ezahlukahlukene zomhlaba wonke. Lo mandla unikeza iRejista Yemikhumbi Yomhlaba wonke esebenzayo, enedumela elihle, futhi njengamanje ifana nefulegi lokuthumela elikhulu kunawo wonke eYurophu.

Ifulegi leMalta yifulegi laseYurophu, ifulegi lokuzethemba nefulegi lokuzikhethela. Izinkampani eziningi ezihola phambili eziphethe imikhumbi nokuphathwa kwemikhumbi zibhalisa imikhumbi yazo ngaphansi kweMalta Flag, kanti amabhange angaphandle kanye nabasekeli bezimali bavame ukuncoma ukubhaliswa kweMalta kanye neMalta Ship Registration.

Izinzuzo ezinikezwa Imikhumbi namaYacht abhaliswe eMalta: Ezezimali, Ezebhizinisi Nezomthetho

Kunezinzuzo eziningi ezitholakalayo ezikebheni ezibhaliswe ngaphansi kweMalta Flag, ezibandakanya:

• Imikhumbi ebhaliswe ngaphansi kweMalta Flag ayinayo imikhawulo yokuhweba futhi inikezwa impatho ekhethwayo emachwebeni amaningi.

• Ifulegi laseMalta lisohlwini lwabamhlophe beParis MoU, iTokyo MoU kanye noLuhlu Lwemikhumbi Olusezingeni Eliphansi leParis MoU. Ngaphezu kwalokho, iMalta yamukele yonke Imihlangano Yomhlaba Yasolwandle.

• Zonke izinhlobo zemikhumbi, kusuka kuma-yachts enjabulo kuya kuma-rigs kawoyela, zingabhaliswa egameni lezinhlangano noma izinkampani ezenziwe ngokomthetho (kungakhathalekile ubuzwe), noma izakhamizi ze-European Union.

• Isikebhe saseMalta singase futhi sibe ngumshuwalense wesikebhe obhaliswe ngaphansi kwelinye ifulegi.

• Ayikho imikhawulo yokuhweba yemikhumbi.

• Imikhumbi engaphansi kweminyaka engama-25 ubudala ingabhaliswa. Lapho kufanele khona, kusebenza le nqubo elandelayo:

• Imikhumbi eneminyaka eyi-15 nangaphezulu, kepha engaphansi kweminyaka engama-20, kufanele idlulise ukuhlolwa ngumhloli ogunyaziwe wombuso wefulegi ngaphambi noma kungakapheli inyanga, ukubhaliswa kwesikhashana.

• Imikhumbi eneminyaka engama-20 nangaphezulu kepha engaphansi kweminyaka engama-25, kufanele idlule ukuhlolwa ngumhloli ogunyaza isimo sefulegi ngaphambi kokubhaliswa okwesikhashana.

Ukubhaliswa Komkhumbi eMalta - Inqubo

Inqubo yokubhaliswa komkhumbi eMalta iqonde ngqo. Ukubhaliswa okwesikhashana, ngokomthetho okunomphumela ofanayo nokubhaliswa unomphela, kungenziwa ngokushesha okukhulu.

Igunya lokubhalisa umkhumbi okwesikhashana lizonikezwa kuphela lapho abakwaMalta Maritime Administration benelisekile ukuthi umkhumbi uhambisana nawo wonke amazinga adingeka emihlanganweni yomhlaba wonke.

Ukubhaliswa okwesikhashana kusebenza izinyanga eziyisithupha, noma lokhu kunganwetshwa ngezinye izinyanga eziyisithupha; ngalesi sikhathi yonke imibhalo kumele ngabe isiqediwe ukubhaliswa unomphela. Ngokuqondile lokhu kufanele kufake ubufakazi bobunikazi obuvela ebhukwini langaphambili, ngaphandle kwalapho umkhumbi umusha. Igunya lokusebenza lihlala lincike ekuhlangabezaneni nezinyathelo ezifanele zokuphepha, zokuphepha kanye nokuvikela ukungcola njengoba kuchaziwe kumazinga wamazwe omhlaba.

Ukubhaliswa Kwemibhalo Yesikebhe

Umthetho waseMalta uhlinzekela ukubhaliswa kwesivumelwano semikhumbi engenamikhumbi yemikhumbi yangaphandle ngaphansi kwefulegi laseMalta kanye nokubhaliswa kwemibhalo yemikhumbi engenalutho yemikhumbi yaseMalta ngaphansi kwefulegi langaphandle.

Imikhumbi ebhaliswe kangako ijabulela amalungelo namalungelo afanayo futhi inezibopho ezifanayo njengomkhumbi obhaliswe eMalta.

Isici esiyinhloko esimayelana nokubhaliswa kwemibhalo yemikhumbi engenazo izikebhe ukuhambisana kwamarejista amabili. Izinto eziphathelene nesihloko phezu komkhumbi, imali ebanjwayo kanye nokuncipha kwemali kulawulwa yirejista eyisisekelo, ngenkathi ukusebenza komkhumbi kuwela ngaphansi kwegunya lokubhalisa kwezikebhe.

Ukubhaliswa kwesikebhe esingenamikhono kuhlala isikhathi somthetho wesikebhe noma kuze kube usuku lokuphela kokubhaliswa okuyisisekelo, noma yikuphi okufushane, kepha, kunoma yikuphi, isikhathi esingeqile eminyakeni emibili. Kungenzeka ukuthi ukubhaliswa kwesisekelo semikhumbi kungeniswe.

Izinsizakalo Zokubhalisa Yacht Zinikezwe yi-Dixcart Malta

IDixcart Management Malta Limited inolwazi olunzulu ekubhaliseni izikebhe ezingaphansi kweRegista yeMalta nokuhlinzeka ngezinsizakalo ezixhasayo ezidingekayo ukugcina ukubhaliswa okunjalo.

IDixcart ingasungula ukwakheka kobunikazi besikebhe futhi inikeze nezeluleko ngesakhiwo esisebenza kahle kakhulu, kuya ngohlobo lokusetshenziswa komkhumbi kanye nendawo esetshenziswa.

Ngeminye imininingwane, sicela ukhulume noxhumana naye ojwayelekile eDixcart noma uthumele i-imeyili kwihhovisi leDixcart eMalta: iseluleko.malta@dixcart.com