Isivumelwano Sentela Kabili SaseCyprus-South Africa - Kungani siheha kangaka?

  • ncwadi 22 October 2018

  • | Izikhombo IN554

Isingeniso

INingizimu Afrika, isalokhu iyindawo lapho utshalomali, ngendlela efanele, lungaheha.

Lokhu kungenxa yomnotho waseNingizimu Afrika ohlinzeka ngemikhakha nezimboni ezahlukene. Inengqalasizinda yezokuthutha yesimanjemanje futhi ebanzi, ochwepheshe abasebenza ngezezimali abaqeqeshiwe kakhulu kanye nezindleko ezijwayelekile zabasebenzi zinenani elincintisanayo. 

Imithombo yemvelo ebalulekile yaseNingizimu Afrika kanye namandla ezokuvakasha akhethekile kuye kwabusa amathuba okutshalwa kwezimali iminyaka eminingana kodwa kunenqwaba yezindawo zokukhula ezintsha njengamathuba okutshalwa kwezimali kokusizakala.

Lezi zici, kanye nokuntenga kweRandi okuholela ekuthengeni okuphezulu kwabatshalizimali bamazwe ngamazwe, kwenze iNingizimu Afrika yaba indawo yokutshalwa kwezimali ethokozisayo neya ngokuya ithandwa kakhulu.

I-Double Tax Treaty phakathi kwe-Cyprus neNingizimu Afrika

ISivumelwano Sokuqala Sentela SaseCyprus-Ningizimu Afrika (i-DTT) sasayinwa ngo-1997, kanye neProtocol yokulungisa yasayinwa ngo-2015, eyachibiyela izigaba ezithile ezibalulekile. Okugqamile okubalulekile kanye nezinzuzo ze-DTT yilezi:

  • Intela yokubamba encishisiwe yenzalo nezinzuzo ibe ngu-0%.
  • Isilinganiso esingu-5% noma esingu-10% sokubamba intela kumadividendi:
  • U-5% uma umnikazi onenzuzo wenkampani ephethe okungenani u-10% wemali enkulu yenkampani ekhokha i-dividend.10% - kuzo zonke ezinye izimo.
  • 10% kuzo zonke ezinye izimo

izinkokhelo zentela ezibanjiwe zezabelo, ezinemininingwane engaphezulu, zihlobene kuphela nokukhokhwa kwezabelo ezivela eNingizimu Afrika kubanikazi bamasheya okungebona izakhamuzi. Izinkokhelo zezabelo ezivela enkampanini yaseCyprus zikhokhiswa intela engu-0% yokubamba intela.

Ngaphezu kwalezi zilinganiso ezingenhla zokugodla intela kubalulekile ukuqaphela ukuthi i-athikili ethi The Exchange of Information yabuyekezwa ngo-2015 futhi yahambisana ne-OECD Model Tax Convention.

Amathuba adalwe yi-DTT evumayo kanye nombuso wentela waseCyprus.

Ukusetshenziswa kwezinkampani ezixhasa ngezimali zaseCyprus eNingizimu Afrika

Ngenxa yalezi zinzuzo ezingenhla singabona ukuthi kunezinzuzo ekusebenziseni inkampani yaseCyprus njengenkampani exhasa ngezimali eNingizimu Afrika.

Kakhulukazi isilinganiso esingu-0% sokubamba intela ezinkokhelweni zenzalo esuka eNingizimu Afrika iya e-Cyprus kuhlanganiswe nezinga elingu-12.5% ​​lentela yenhlangano esetshenziswa kunoma iyiphi imajini yenzalo yase-Cyprus. Uma uhlanganisa lokhu nokuthi ayikho intela yokubamba esebenza ezinkokhelweni zenzalo ezivela e-Cyprus ungabona ukuthi lesi sakhiwo singazuzisa kangakanani.

I-Cyprus NjengeNdawo Yokubanjelwa Impahla Yengqondo (IP) esetshenziswa eNingizimu Afrika

I-Cyprus sekuyisikhathi eside iyindawo ehlinzeka ngezinzuzo zezakhiwo ze-IP. Ukusetshenziswa kwesinye salezi zakhiwo ku-IP esetshenziswa eNingizimu Afrika nakho. Lokhu kungenxa yamaqiniso alandelayo:

  • Izero eligodla intela emholweni wobukhosi okhokhelwe kusuka eNingizimu Afrika kuya eCyprus.
  • Ngokuya ekuhlangabezaneni nezidingo ezithile, u-20% kuphela wemali engenayo ekhokhelwa intela e-Cyprus. Ngakho-ke ukusetshenziswa kwezinga lentela yebhizinisi laseCyprus lika-12.5% ​​kunikeza isilinganiso sentela esisebenzayo esingu-2.5%.
  • Kungenzeka udlulise inzuzo evela enkampanini yaseCyprus ngaphandle kokubanjwa kwentela ekhokhwa kwizinzuzo noma ekukhokhelweni kwemali yasebukhosini.
  • Ekuchithweni kwamalungelo e-IP, ama-80% wemali etholakalayo akhululwa enteleni yenhlangano eCyprus.

Ezinye Izinzuzo ezitholakala eCyprus

Kunezinzuzo ezengeziwe ezengeziwe ezitholakala eCyprus, ezihlanganisa:

  • Inzuzo evela kusikhungo esihlala unomphela esingaphandle kweCyprus ayikhokhiswa intela yaseCyprus uma nje kungekho ngaphezu kuka-50% wemali engenayo evela emalini engenayo yokutshalwa kwezimali (izinzuzo nenzalo).
  • Ayikho intela etholakalayo. Okuwukuphela kwalokhu kungukuzuza okuvela ekuthengisweni kwempahla engenakususwa eCyprus noma amasheya ezinkampanini ezinale ndawo.
  • Ayikho intela kumholo ohlukanisiwe.
  • Ayikho intela ebanjwayo kwizabelo, inzalo nama-royalties.

izinga eliphansi lentela yenhlangano engu-12.5% ​​engehliswa ngo-t 2.5% ngohlelo lwebhokisi le-IP noma Ukudonswa Kwenzalo Okubalulekile (NID) - chofoza izixhumanisi ukuze uthole ulwazi olwengeziwe ngalokhu.

Kubalulekile futhi ukugqamisa ukuthi ngokutholakala kwezinqumo zentela ezivela ku-Cypriot Tax Authority singenza ukuhlela intela kube inqubo eqinisekile nesebenza ngempumelelo.

Isifinyezo

I-Double Tax Treaty phakathi kwe-Cyprus neNingizimu Afrika ingaba yinzuzo kakhulu kumtshali-zimali olungile, ngenxa yentela yaso engabambi lutho yenzalo, ama-royalty kanye nezabelo ezikhokhwa e-Cyprus, kanye nezinga laso eliphansi lokubamba intela yezabelo ezikhokhwa eNingizimu Afrika.

Amandla ayo akhethekile angokusetshenziswa kwamalungelo e-IP agcinwe e-Cyprus asetshenziswa eNingizimu Afrika, kanye nokusetshenziswa kwezinkampani ezixhasa ngezimali i-Cyprus izinkampani ezingaphansi zaseNingizimu Afrika.  

Uma ungathanda ukusizakala nge-DTT yaseCyprus-South Africa noma uma unemibuzo mayelana nokuthi singakusiza kanjani, sicela usithinte ehhovisi le-Dixcart e-Cyprus ukuze uthole ulwazi olwengeziwe: advice.cyprus@dixcart.com.

Buyela ohlwini