Ukwakhiwa kweNkampani yangasese enqunyelwe eCyprus

  • ncwadi 16 May 2018

  • | Izikhombo JN1

Kungani Kufanele Ucabangele Igunya LaseCyprus? 

ICyprus iyisiqhingi sesithathu ngobukhulu futhi sesithathu esinabantu abaningi oLwandle iMedithera. Itholakala empumalanga yeGrisi naseningizimu yeTurkey. ICyprus yajoyina i-European Union ngo-2004 futhi yamukela i-euro njengemali kazwelonke ngo-2008. 

Izici ezinikela futhi zithuthukise isimo segunya laseCyprus zifaka: 

  • ICyprus iyilungu le-EU ngakho-ke iyakwazi ukufinyelela emihlanganweni ye-European Union.   
  • ICyprus inenethiwekhi ebanzi yezivumelwano zentela ephindwe kabili (ama-DTA). I-DTA neNingizimu Afrika iheha ngokukhethekile, inciphisa intela ebanjwayo kwizinzuzo iye kuma-5% futhi ibe ngu-zero wenzalo namaroyalties. 
  • Izinkampani zabahlali ngokuvamile zikhokhiswa intela ku-12.5% ​​wenzuzo yazo yebhizinisi. Lokhu kusho ukuthi iCyprus iyindawo enhle yezinhlangano zokuhweba. 
  • ICyprus yindawo ekhangayo yezinkampani zokubamba. Ayikho intela kwizabelo ezitholakele futhi kukhona ukukhululwa enteleni ebanjwayo kwizabelo ezikhokhelwe abaninimasheya abangahlali. 
  • Inzuzo evela kusikhungo esihlala unomphela esingaphandle kweCyprus ayikhokhiswa intela emithethweni yaseCyprus, inqobo nje uma kungekho ngaphezu kuka-50% wemali engenayo evela emalini engenayo yokutshalwa kwezimali (izinzuzo nenzalo). 
  • Ayikho intela etholakalayo. Okuwukuphela kokuhlukile kulokhu impahla engashukumiseki eCyprus noma amasheya ezinkampanini ezinale ndawo.  
  • Ukudonswa kwenzalo kwe-Notional (NID) kuyatholakala lapho kwethulwa imali entsha ekhiqiza imali engenayo ekhokhiswayo enkampanini yaseCyprus, noma enkampanini yaphesheya kwezilwandle enendawo ehlala njalo yaseCyprus. I-NID ibekwe ku-80% wenzuzo ekhokhiswayo ekhishwe yimali entsha. Ama-20% asele enzuzo azokhokhiswa intela ejwayelekile yentela yebhizinisi yaseCyprus engu-12.5%. 
  • ICyprus inikela ngokusebenza okuningana kwentela yezakhiwo zasebukhosini. Ama-80% wenzuzo evela ekusetshenzisweni kwempahla enobuhlakani ayakhokhiswa intela yenhlangano, eyehlisa inani lentela elisebenzayo emalini engenayo yempahla enobuhlakani iye ngaphansi kuka-3%. 
  • Umbuso wokuthumela lapho intela isuselwa kunani lamathani waminyaka yonke esikhundleni sentela yenkampani.       

 Ukwakhiwa kweNkampani yangasese enqunyelwe eCyprus

Amabhizinisi amabhizinisi aphesheya angabhaliswa eCyprus ngaphansi komthetho wenkampani yaseCyprus, ocishe ufane noMthetho Wezinkampani wangaphambilini wase-United Kingdom 1948.  

  1. Ukungenisa

Ukufakwa ngokujwayelekile kuthatha izinsuku ezimbili kuya kwezintathu kusukela ngesikhathi imibhalo edingekayo ihanjiswa kuMbhalisi Wezinkampani waseCyprus. Izinkampani zesh Shelf ziyatholakala. 

  1. Igunya lokwabelana eligunyaziwe

Inani eliphansi eligunyaziwe lesabelo ngu- € 1,000. Asikho isidingo esincane esikhokhelwe.  

  1. Amasheya nabaninimasheya

Amasheya kumele abhaliswe. Izigaba ezahlukahlukene zamasheya ezinamalungelo ahlukile maqondana nezinzuzo kanye namalungelo okuvota angakhishwa. Inani eliphansi labaninimasheya linye futhi inani eliphakeme lingamashumi amahlanu. 

  1. Abanikazi bamasheya abaqokiwe

Abanikazi bamasheya abaphakanyisiwe bavunyelwe. IDixcart ingahlinzeka ngabaninimasheya abaphakanyisiwe. 

  1. Ihhovisi Elibhalisiwe

Kudingeka ihhovisi elibhalisiwe eCyprus. 

  1. Abaqondisi

Inani eliphansi labaqondisi linye. Ibhizinisi elihlanganayo lingasebenza njengomqondisi. 

  1. UNobhala weNkampani

Yonke inkampani kufanele ibe nonobhala wenkampani. Ibhizinisi elihlanganayo lingasebenza njengonobhala wenkampani. 

  1. Amarekhodi asemthethweni kanye nembuyiselo yonyaka

Izitatimende zezezimali kufanele zifayilishwe kuMbhalisi Wezinkampani kanye ngonyaka. Intela ifakwa ku-Income Tax Authority. inkampani kufanele ibambe Umhlangano Jikelele Wonyaka (i-AGM) minyaka yonke futhi kungapheli izinyanga eziyi-15 phakathi kwe-AGM yokuqala naleyo elandelayo.  

  1. Ama-Akhawunti Nokuphela Konyaka

Zonke izinkampani zinokuphela konyaka kaDisemba 31 kodwa zingakhetha olunye usuku. Izinkampani ezilandela unyaka wekhalenda ngonyaka wazo wentela kufanele zifayele ukubuyiswa kwentela yemali engenayo nezitatimende zezimali kungakapheli izinyanga eziyishumi nambili zokuphela konyaka wazo.   

  1. Intela

Izinkampani, ngenhloso yentela, zikhonjwa njengabahlali bentela nabangahlali enteleni. Inkampani, kungakhathalekile ukuthi ibhaliswe kuphi, ikhokhiswa intela kuphela uma kungumhlali wentela waseCyprus. Inkampani ibhekwa njengeyintela ehlala eCyprus uma ukuphathwa kwayo nokulawulwa kwayo kuseCyprus. 

Inzuzo ephelele yezinkampani ezihlala ngentela ikhokhiswa intela yenhlangano ephakathi kuka-zero no-12.5%, kuya ngohlobo lwemali engenayo. Njengoba kushiwo ngenhla, izinkampani ezinjalo yilezo ezilawulwa nezilawulwa eCyprus, noma ngabe inkampani ibhalisiwe yini eCyprus. Ngokuvamile, izinkampani zabahlali zikhokhiswa intela ku-12.5% ​​wenzuzo yabo yebhizinisi.

Kubuyekezwe uJanuwari 2020

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