Izisekelo Zokunikela ZaseMalta: Umthetho, Ukusungulwa, kanye Nezinzuzo Zentela

Ngo-2007, i-Malta yenza umthetho othize mayelana nezisekelo. Umthetho owalandela wethulwa, olawula ukukhokhiswa kwentela kwezisekelo, futhi lokhu kwathuthukisa i-Malta njengendawo yomthetho yezisekelo eziklanyelwe izinjongo zokupha neziyimfihlo.

Izinjongo zesisekelo zingahle zibe ezinikelayo (ezingenzi nzuzo), noma ezingaphisi (inhloso) futhi zingazuza umuntu oyedwa noma ngaphezulu noma isigaba sabantu (inhlangano yangasese). Izinto kumele zibe; okunengqondo, okuqondile, okunokwenzeka, futhi akufanele kube semthethweni, ngokumelene nenqubomgomo yomphakathi noma ukuziphatha okubi. Isisekelo asivunyelwe ekuhwebeni noma ekwenzeni imisebenzi yezentengiso, kodwa singaba ngumnikazi wendawo yokuthengisa noma ukuba namasheya enkampanini eyenza inzuzo.

Izisekelo kanye noMthetho

Ngaphandle kokusetshenziswa kwakamuva komthetho wezisekelo, i-Malta ijabulela umthetho omisiwe ohlobene nezisekelo, lapho Izinkantolo zibhekane nezisekelo ezisungulelwe izinjongo zomphakathi.

Ngaphansi komthetho wase-Malta, isisekelo singase simiswe abantu bemvelo noma abasemthethweni, kungakhathaliseki ukuthi bangabahlali baseMalta noma cha, kungakhathaliseki ukuthi bahlala kuphi.

Izinhlobo ezimbili eziyinhloko zesisekelo zibonwa ngumthetho:

• I-Public Foundation

Isisekelo somphakathi singase simiselwe injongo ethile, inqobo nje uma kuyinjongo esemthethweni.

• I-Private Foundation

Isisekelo esizimele siyisikhwama esihlomulisa umuntu oyedwa noma ngaphezulu noma isigaba sabantu (Abahlomulayo). Iba ngokuzimela futhi ithola isikhundla somuntu osemthethweni lapho yakhiwe ngendlela ebekwe umthetho.

Izisekelo zingase zimiswe phakathi nesikhathi sokuphila komuntu noma njengoba kucacisiwe encwadini yefa, ekufeni kwalowo muntu.

Ukubhalisa

Umthetho uhlinzeka ngokuthi isisekelo kufanele sakhiwe ngokubhalwa phansi, kusetshenziswa itayitela lomphakathi elithi 'inter vivos', noma ngencwadi yefa yomphakathi noma eyimfihlo. Isenzo esibhaliwe kufanele sifake izinhlinzeko ezinemininingwane equkethe amandla namalungelo okusayina.

Ukumiswa kwesisekelo kuhilela ukubhaliswa Kwetayitela eliyisisekelo, neHhovisi Lombhalisi Wabantu Bezomthetho, lapho lizuza khona ubuntu obusemthethweni obuhlukile. Ngakho-ke, isisekelo ngokwaso singumnikazi wesakhiwo sesisekelo, esidluliselwa esisekelweni nge-endowment.

Ukubhalisa kanye Nezinhlangano Zokuzithandela

Ezinhlanganweni zokuzithandela eMalta, kunenye inqubo yokubhalisa okufanele igcwaliseke.

Inhlangano yokuzithandela kufanele igcwalise le mibandela elandelayo ukuze ifanelekele ukubhaliswa:

• Isungulwe ithuluzi elibhaliwe;
• Isungulelwe inhloso esemthethweni: inhloso yomphakathi nanoma iyiphi enye inhloso esemthethweni;
• Ukungenzi inzuzo;
• Ngokuzithandela; 
• Ezizimele kuHulumeni.

Umthetho futhi usungula inqubo yokubhalisa izinhlangano zokuzithandela kwiRejista Yezinhlangano Zokuzithandela. Ukubhalisa kudinga ukugcwaliseka kwezimfuneko ezimbalwa, okuhlanganisa ukuthunyelwa kwama-akhawunti onyaka kanye nokuhlonzwa kwabaphathi benhlangano.

Izinzuzo Zokubhalisa Inhlangano Yokuzithandela

Noma iyiphi inhlangano efeza le mibandela engenhla iqokwa njengeNhlangano Yokuzithandela. Ukubhalisa, nokho, kunikeza izinzuzo ezibalulekile enhlanganweni, okuhlanganisa:

• Ingadalwa abantu bakwamanye amazwe, ibambe izimpahla zakwamanye amazwe futhi yabele izabelo kubahlomuli bakwamanye amazwe;
• Angathola noma abe umzuzi wezibonelelo, uxhaso, noma olunye usizo lwezezimali oluvela kuHulumeni wase-Maltese nanoma iyiphi inhlangano elawulwa uHulumeni wase-Maltese noma Isikhwama Sezinhlangano Zokuzithandela;
• Abasunguli abadingi ukufakwa kunoma imaphi amarekhodi omphakathi;
• Ikhono lokuzuza kuzinqubomgomo ezisekela isenzo sokuzithandela, njengoba kungase kuthuthukiswe uHulumeni;
• Imininingwane ephathelene Nabahlomulayo, ivikelwe ngumthetho;
• Ukwamukela noma ukuzuza ekukhululweni, amalungelo, noma okunye ukufaneleka ngokwanoma yimuphi umthetho;
• Ukuba yingxenye yezinkontileka nokunye ukusebenzelana, kungakhathaliseki ukuthi kuyakhokhelwa noma cha, ngokwenza izinsizakalo ukuze kuzuzwe injongo yayo yezenhlalo, ngesicelo sikaHulumeni noma ngesicelo sebhizinisi elilawulwa uHulumeni.

Ukwakhiwa nokubhaliswa kweNhlangano Yokuzithandela akunikezi umuntu osemthethweni ngokuzenzakalelayo. Izinhlangano Zokuzithandela zinenketho yokubhalisa njengabantu abasemthethweni kodwa azinaso isibopho sokwenza kanjalo. Ngokufanayo, ukubhaliswa kwe-Voluntary Organization njengomuntu osemthethweni, akusho ukubhaliswa kwenhlangano.

Ukumisa Isisekelo

Itayitela lomphakathi noma incwadi yefa ingakha isisekelo kuphela, uma 'isenzo esijwayelekile' senzeka ukuze kusungulwe isisekelo, kufanele sishicilelwe ummeli womphakathi bese sibhaliswa ku-Public Registry.

Ubuncane bokunikezwa kwemali noma indawo ukuze kumiswe isisekelo ngu-€1,165 wesisekelo esizimele, noma u-€233 wesisekelo somphakathi esisungulwe ngokukhethekile izinjongo zomphakathi noma njengokwenza okungenzi inzuzo, futhi kufanele siqukathe ulwazi olulandelayo:

• Igama lesisekelo, okuyigama okumele lifake kulo igama elithi 'isisekelo';
• Ikheli elibhalisiwe eMalta;
• Izinjongo noma Izinjongo zesisekelo;
• Izimpahla eziyisisekelo okwakhiwe ngazo isisekelo;
• Ukubunjwa kwebhodi labaphathi, futhi uma bengakaqokwa, indlela yokuqokwa kwabo;
• Ummeleli wendawo wesisekelo uyadingeka, uma abaphathi besisekelo bengezona izakhamuzi zaseMaltese;
• Ukumelwa kwezomthetho okuqokiwe;
• Itemu (ubude besikhathi), okusungulwe isisekelo salo.

Isisekelo sisebenza isikhathi esiphezulu seminyaka eyikhulu (100) kusukela ekusungulweni kwaso. Ngaphandle kwalapho izisekelo zisetshenziswa njengezimoto zokutshala izimali ezihlangene noma ekwenziweni kwezokuphepha.

Ukumisa Inhlangano Engenzi Nzuzo

Izisekelo zenjongo, eziphinde zibizwe ngokuthi izinhlangano ezingenzi nzuzo, zilawulwa ngaphansi kwe-Athikili 32, lapho enye yezidingo ezibalulekile iyinkomba yenhloso yaleso sisekelo.

Lokhu kungabuye kuchitshiyelwe ngesenzo esengeziwe somphakathi. Lokhu kungase kuhlanganise ukusekela isigaba sabantu emphakathini ngenxa yokukhubazeka komphakathi, ngokomzimba, noma olunye uhlobo lokukhubazeka. Inkomba enjalo yokusekelwa, ngeke inikeze isisekelo isisekelo sangasese, iyohlala isisekelo senhloso.

I-deed of foundation, yaleyo nhlangano, ingabonisa ukuthi imali noma impahla yayo izosetshenziswa kanjani. Kusekunqumeni kwabaphathi ukuthi benze lokho kucaciswa noma cha.

Njengoba isisekelo sisungulwa ngokusobala ngenjongo ethile, uma inhloso ingu; kufinyelelwe, kuphelelwe amandla noma kube yinto engenakwenzeka ukufeza, abaphathi kumele babheke kwi-Foundation Deed, ukuze banqume ukuthi izimpahla ezisele, ezishiywe kusisekelo kufanele ziphathwe kanjani.

Ukukhokhiswa Kwentela Kwezisekelo Zase-Malta Nezinhlangano Ezingenzi Nzuzo

Esimeni sezisekelo ezibhaliswe ngaphansi kwe-Voluntary Organization Act inqobo nje uma ziyizisekelo zenhloso futhi ziyizinhlangano ezingenzi nzuzo, kunezinketho ezimbalwa ezitholakalayo:

1. Ukukhokhiswa intela njengenkampani, isinqumo esinjalo asinakuhoxiswa; or
2. Ukukhokhiswa intela njengesisekelo senhloso futhi ukhokhe isilinganiso esinqunyelwe esingu-30%, kunentela engu-35%; or
3. Uma i-foundation ingakhethanga ukukhokhiswa intela njengenkampani noma njenge-trust futhi ingakufanelekeli ukuthola isilinganiso esiphezulu esingenhla, isisekelo sizokhokhiswa intela ngale ndlela elandelayo:
   • Kuwo wonke ama-euro phakathi kwe-€2,400 yokuqala: 15c
   • Nge-euro ngayinye phakathi kwe-€2,400 elandelayo: 20c
   • Nge-euro ngayinye phakathi kwe-€3,500 elandelayo: 30c
   • Nge-euro ngayinye esele: 35c

Izinhlinzeko ezifanele zizosetshenziswa kumsunguli wesisekelo kanye nakubahlomuli.

Ingasiza Kanjani iDixcart?

Ihhovisi le-Dixcart e-Malta lingasiza ngokusungulwa nokuphatha kahle isisekelo ukuze kuhlangatshezwane NeziNjongo okuvunyelwene ngazo.

Ulwazi Olwengeziwe

Ukuze uthole ulwazi olwengeziwe mayelana nezisekelo ze-Maltese kanye nezinzuzo ezinikezayo, sicela ukhulume no-Jonathan Vassallo: iseluleko.malta@dixcart.com ehhovisi laseDixcart eMalta. Ngenye indlela, sicela ukhulume noxhumana naye ojwayelekile we-Dixcart.

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