Izidingo Ezintsha Zezinto ze-Isle of Man Companies - Kuqala ngoJanuwari 2019
I-Isle of Man Treasury isishicilele uhlaka lwe-Income Tax Income (Izidingo Zempahla) ka-2018. Lo Mthetho ohlongozwayo, uma ungowokugcina, futhi uma uvunywa yiTynwald (ngoDisemba 2018), uzoba nomphumela maqondana nezikhathi zokubalwa kwezimali eziqala noma ngemuva komhlaka 1 Januwari 2019.
Lokhu kusho ukuthi kusukela ngoJanuwari 2019, izinkampani ezibandakanya "imisebenzi efanele" kuzofanele zikhombise ukuthi ziyahlangabezana nezidingo ezithile zezinto, ukugwema unswinyo.
Le oda iphendula ukubuyekeza okuphelele okwenziwe yi-EU Code of Conduct Group on Business Taxation (COCG) ukuze kuhlolwe iziphathimandla ezingaphezu kwezingama-90, kufaka phakathi i-Isle of Man (IOM) ngokumelene namazinga we:
- Ukungafihli kwentela;
- Intela efanele;
- Ukuhambisana ne-anti-BEPS (isisekelo sokuguguleka kwenzuzo okuguqukayo)
Inqubo yokubuyekeza yenzeke ngonyaka we-2017 futhi yize i-COCG yanelisekile ukuthi i-IOM yahlangabezana nezindinganiso zokucaca kwentela nokuhambisana nezinyathelo zokulwa ne-BEPS, i-COGC yaphakamisa ukukhathazeka ukuthi i-IOM, kanye nokunye Ukuncika Komqhele abengenakho:
"Isidingo sezinto ezisemthethweni kumabhizinisi enza ibhizinisi ngaphakathi noma ngokomthetho."
Izimiso ezisezingeni eliphakeme
Inhloso yalo mthetho ohlongozwayo ukubhekana nezinkinga zokuthi izinkampani ezikwi-IOM (nakwezinye izixhaso zomqhele) zingasetshenziswa ukuheha inzuzo engahambelani nemisebenzi yezomnotho nokuba khona kwezomnotho okukhulu ku-IOM.
Umthetho ohlongozwayo ngakho-ke udinga izinkampani zemikhakha efanele ukuthi zikhombise ukuthi zinempahla esiQhingini ngoku:
- Ukuqondiswa nokuphathwa esiQhingini; futhi
- Ukwenza Imisebenzi Eyinhloko Yokwenza Imali (i-CIGA) esiQhingini; futhi
- Ukuba nabantu abenele, izakhiwo kanye nezindleko ku
Ngayinye yalezi zidingo kuxoxwa ngayo ngokuningiliziwe ngezansi.
Impendulo ye-IOM
Ngasekupheleni kuka-2017, kanye nezinye iziphathimandla ezibhekene nokufakwa ohlwini lokuvinjelwa okungenzeka, i-IOM izibophezele ukulungisa lokhu okukhathazayo ekupheleni kukaDisemba 2018.
Ngenxa yokukhathazeka okufanayo okuphakanyiswa eGuernsey naseJersey, ohulumeni be-IOM, iGuernsey neJersey bebesebenzisana ngokubambisana ukwenza iziphakamiso zokuhlangabezana nezibopho zabo.
Njengomphumela womsebenzi oshicilelwe eGuernsey naseJersey, i-IOM ishicilele umthetho wayo kanye nesiqondiso esilinganiselwe. Uyacelwa ukuthi uqaphele ukuthi eminye imihlahlandlela izotholakala ngokuhamba kwesikhathi.
Umthetho uyafana kuwo wonke la mandla amathathu.
Okusele kwalesi sihloko kugxile ngqo kumthetho osalungiswa we-IOM.
Intela Yemali Engenayo (Izidingo Zento) 2018
Le oda izokwenziwa nguMgcinimafa futhi iyichibiyelo loMthetho Wentela Yemali Engenayo yowe-1970.
Lo mthetho omusha uhlose ukubhekana nokukhathazeka kweKhomishini ye-EU kanye ne-COCG ngendlela yenqubo enezigaba ezintathu:
- Ukukhomba izinkampani ezenza "imisebenzi efanele"; futhi
- Ukubeka izidingo zezinto ezinkampanini ezenza imisebenzi efanele; futhi
- Ukuphoqelela into
Ngasinye salezi zigaba kanye nezilinganiso zazo kuxoxwa ngazo ngezansi.
Isigaba 1: Ukukhomba izinkampani ezenza "imisebenzi efanele"
I-oda izosebenza ezinkampanini zabahlali zentela ze-IOM ezibandakanyeka emikhakheni efanele. Imikhakha efanelekile imi kanje:
a. yasebhange
b. umshuwalense
c. ukuthumela
d. ukuphathwa kwesikhwama (lokhu akubandakanyi izinkampani eziyizimoto ezihlanganyelwe zokutshalwa kwezimali)
e. ezezimali nokuqashisa
f. ikomkhulu
g. ukusebenza kwenkampani ephethe
h. ephethe impahla yokusungula (IP)
i. izikhungo zokusabalalisa nezinsizakalo
Le yimikhakha ekhonjwe njengomphumela womsebenzi, yiForamu Yezinhlangano Zokubambisana Kwezomnotho kanye Nentuthuko (i-OECD) ye-Harmful Tax Practices (FHTP), emibusweni ekhethwayo. Lolu hlu lumele imikhakha yemali engenayo ephathekayo ngokwezindawo okungukuthi le mikhakha esengozini yokusebenza futhi ithola imali engenayo ivela ezindaweni ezithile ngaphandle kwalezo ezibhalise kuzo.
Akukho de minimus ngokwemali engenayo, umthetho uzosebenza kuzo zonke izinkampani ezenza imisebenzi efanele lapho kutholwa noma yiliphi izinga lemali engenayo.
Ukunquma okuyinhloko ukuhlala kwentela kanti uMhloli ukhombisile ukuthi inqubo ekhona izosebenza, okungukuthi imithetho ebekwe ku-PN 144/07. Ngakho-ke lapho izinkampani ezingekho ngaphansi kwe-IOM ezibandakanyeka emikhakheni efanele zizolethwa kuphela ngaphakathi kwe-Order uma zingabahlali be-IOM tax. Lokhu ngokusobala ukucatshangelwa okubalulekile: uma uhlala kwenye indawo imithetho efanele kulelo zwe ohlala kulo kungenzeka ibe yimithetho ebophezelayo.
Isigaba 2: Ukubeka izidingo zezinto ezinkampanini ezenza imisebenzi efanele
Izidingo zezinto ezithile ziyahlukahluka ngomkhakha ofanele. Ngokubanzi, ukuze inkampani yomkhakha ofanele (ngaphandle kwenkampani ephethe ukulingana okumsulwa) ibe nezinto ezanele kufanele iqinisekise ukuthi:
a. Iqondiswa futhi iphathwe esiqhingini.
I-oda icacisa ukuthi inkampani iqondiswa futhi iphethwe * esiQhingini. Imihlangano yebhodi ejwayelekile kufanele yenzeke esiQhingini, kufanele kube khona isibalo sabaqondisi abakhona ngokoqobo emhlanganweni, izinqumo zamasu kufanele zenziwe emihlanganweni, amaminithi emihlangano yebhodi kufanele agcinwe esiQhingini nabaqondisi abakhona kule mihlangano kumele babe nolwazi nobuchwepheshe obudingekayo ukuqinisekisa ukuthi ibhodi liyakwazi ukwenza imisebenzi yalo.
* Qaphela ukuthi isivivinyo "sokuqondiswa nokuphathwa" yisivivinyo esehlukile esivivinyweni "sokuphatha nokulawula" esisetshenziselwa ukuthola indawo yokuhlala yentela yenkampani. Inhloso yalolu vivinyo oluqondisiwe noluphethwe ukuqinisekisa ukuthi kunenani elanele lemihlangano yeBhodi ebanjwa futhi yahanjelwa esiQhingini. Akuyona yonke imihlangano yeBhodi edinga ukubanjelwa e-Island, sixoxa ngokwashiwo "okwanele" ngokuhamba kwesikhathi kule ndatshana.
b. Kunenani elanele labasebenzi abaqeqeshiwe esiQhingini.
Lesi simiso sibonakala singacaci njengoba umthetho usho ngqo ukuthi abasebenzi abadingi ukuqashwa yinkampani, lo mbandela ugxile ekutheni kube nenani elanele labasebenzi abanamakhono abakhona esiQhingini, noma ngabe baqashwe kwenye indawo noma cha ndaba.
Ngaphezu kwalokho, okushiwo ukuthi 'kwanele' ngokwezinombolo kuncike kakhulu futhi ngenhloso yalo mthetho ohlongozwayo, 'okwanele' kuzothatha incazelo yaso ejwayelekile, njengoba kuchaziwe ngezansi.
c. Inokusetshenziswa kwemali eyanele, ngokulingana nezinga lomsebenzi owenziwa esiQhingini.
Futhi, enye indlela yokuzithoba. Kodwa-ke, akunangqondo ukufaka ifomula ethile kuwo wonke amabhizinisi, njengoba ibhizinisi ngalinye lihlukile ngokwalo futhi kungumsebenzi weBhodi Yabaqondisi ukuqinisekisa ukuthi leyo mibandela iyahlangabezana.
d. Inobukhona obanele esiqhingini.
Noma kungachaziwe, lokhu kungenzeka kufaka phakathi ukuba nehhovisi noma ukuqashisa ihhovisi, ukuba nenani labasebenzi 'abenele', bobabili abaphethe nabasebenza ngochwepheshe noma abaqeqeshiwe abasebenza ehhovisi, kumakhompyutha, ocingweni nakuxhumano lwe-inthanethi njll.
e. Wenza umsebenzi oyinhloko wokungenisa imali esiQhingini
I-oda izama ukucacisa ukuthi kusho ukuthini 'umsebenzi oyinhloko wokwenza imali' (i-CIGA) emkhakheni ngamunye ofanele, uhlu lwemisebenzi kuhloswe ngalo ukuba lube ngumhlahlandlela, akuzona zonke izinkampani ezizokwenza yonke imisebenzi echaziwe, kepha kumele yenze okuthile ukuze ithobele.
Uma umsebenzi ungeyona ingxenye ye-CIGA, ngokwesibonelo, imisebenzi ye-IT yehhovisi elingemuva, inkampani ingakhipha wonke lo msebenzi noma ingxenye yalo ngaphandle kokuba nomthelela ekhonweni lenkampani lokuthobela imfuneko yezidakamizwa. Ngokufanayo, inkampani ingafuna izeluleko zochwepheshe noma ibandakanye ongoti kwezinye iziphathimandla ngaphandle kokwenza ukuhambisana kwayo nezidingo zezinto.
Ngamafuphi, i-CIGA iqinisekisa ukuthi imisebenzi emikhulu yebhizinisi, okungukuthi imisebenzi ekhiqiza ingxenye enkulu yemali yenziwa esiQhingini.
Outsourcing
Ngaphezu kwalokho okushiwo ngenhla, inkampani ingadlulisela ngaphandle, okusho ukuthi inkontileka noma idlulisele inkampani yangaphandle noma inkampani yeqembu, eminye yayo noma yonke imisebenzi yayo. Ukukhishwa kwemali kuyinkinga engaba khona kuphela uma kuhlobene ne-CIGA. Uma ezinye, noma zonke, ze-CIGA zithunyelwa ngaphandle, inkampani kufanele ikwazi ukukhombisa ukuthi kukhona ukuphathwa okwanele komsebenzi okhishwe ngaphandle nokuthi ukukhishwa kwenzelwa amabhizinisi e-IOM (wona anezinsiza ezanele zokwenza imisebenzi enjalo). Imininingwane eqondile yomsebenzi othunyelwe ngaphandle, kufaka phakathi, ngokwesibonelo, ama-timesheet kufanele agcinwe yinkampani enesivumelwano.
Ukhiye lapha inani elenziwa yimisebenzi ethunyelwe ngaphandle, uma i-CIGA. Kwezinye izimo, ngokwesibonelo, ukukhipha imisebenzi yokufaka amakhodi, kuncane kakhulu okungenziwa ngokwenani, kepha kungaba ukuklama, ukumaketha kanye neminye imisebenzi eyenziwa endaweni ehambisana nokubaluleka kokudalwa. Izinkampani zizodinga ukubhekisisa ukuthi inani livela kuphi, okusho ukuthi ngubani olikhiqizayo ukuze ahlole ukuthi imisebenzi yangaphandle iyinkinga yini.
"Ezanele"
Igama 'okwanele' kuhloswe ngalo ukuthatha incazelo yalo yesichazamazwi:
"Kwanele noma kwanelisa ngenhloso ethile."
Umhloli weluleke ukuthi:
"Okwanele enkampanini ngayinye kuzoya ngemininingwane ethile yenkampani nomsebenzi wayo webhizinisi."
Lokhu kuzohluka enhlanganweni ngayinye ethintekayo futhi umthwalo usenkampanini efanele ukuqinisekisa ukuthi igcina futhi igcina amarekhodi anele akhombisa ukuthi inezinsizakusebenza ezanele esiQhingini.
Isigaba 3: Ukuphoqelela izidingo zezinto
I-oda linikeza uMhloli amandla okucela noma yiluphi ulwazi oludingekayo ukuze anelise ukuthi inkampani yomkhakha efanele iyahlangabezana nezidingo zezidakamizwa. Lapho umHloli enganelisekile ukuthi izidingo zezinto ezibonakalayo sezihlangatshezwe isikhathi esithile, kuzosebenza unswinyo.
Ukuqinisekiswa Kwezidingo Zemithi
Umthetho osalungiswa uhlinzeka uMhloli ngamandla okucela eminye imininingwane enkampanini ethintekayo ukuze azanelise ukuthi izidingo zezinto ezifezekile sezifezekile.
Ukwehluleka ukuthobela isicelo kungaholela ekuhlawulisweni okungadluli u- £ 10,000. Lapho uMhloli enganelisekile ukuthi izidingo zezinto ezibonakalayo sezifezekile, kuzosebenza unswinyo.
Izinkampani ze-IP ezinobungozi obukhulu
Ngokuvamile, igama elithi 'izinkampani ezinobungozi obukhulu be-IP' libhekisa ezinkampanini eziphethe i-IP lapho (a) i-IP idluliselwe ekuthuthukisweni ngemuva kwesiQhingi futhi / noma ukusetshenziswa okuyinhloko kwe-IP kungaphandle kwesiQhingi noma (b) lapho I-IP ibanjelwe esiQhingini kepha i-CIGA yenziwa ngaphandle kwesiqhingi.
Njengoba ubungozi bokushintshwa kwenzuzo kubhekwa njengobukhulu, umthetho uthathe indlela enzima ezinkampanini ze-IP ezinobungozi obukhulu, kuthatha isikhundla sokuba 'necala ngaphandle kokuthi kufakazelwe ngenye indlela'.
Izinkampani ze-IP ezinobungozi obukhulu kuzodingeka zifakazele isikhathi ngasinye ukuthi izidingo zokwanele ezanele maqondana nokwenza umsebenzi oyinhloko wokuthola imali kuhlangatsheziwe esiQhingini. Kwinkampani ngayinye ye-IP enobungozi obukhulu, iziphathimandla zentela ze-IOM zizoshintshanisa lonke ulwazi olunikezwe yinkampani neziphathimandla ezifanele ze-EU Member State lapho kuhlala khona kanye / noma umzali wokugcina nomnikazi onenzuzo ehlala / ehlala khona. Lokhu kuzohambisana nezivumelwano ezikhona zokushintshaniswa kwentela zomhlaba wonke.
“Ukuze iphikise ukucabanga futhi ingatholi ezinye unswinyo, inkampani eyingozi kakhulu ye-IP kuzodingeka inikeze ubufakazi obuchaza ukuthi imisebenzi ye-DEMPE (ukuthuthukiswa, ukuthuthukiswa, ukulungiswa, ukuvikelwa nokuxhashazwa) ibe ngaphansi kolawulo lwayo futhi lokhu bekubandakanye abantu abaphezulu kakhulu banamakhono futhi benza imisebenzi yabo esemqoka esiQhingini ”.
Umkhawulo ophakeme wobufakazi uhlanganisa izinhlelo zebhizinisi eziningiliziwe, ubufakazi obuphathekayo bokuthi ukuthathwa kwezinqumo kuyenzeka esiQhingini kanye nemininingwane eningiliziwe mayelana nabasebenzi babo be-IOM.
Izinqumo
Ngokuhambisana nendlela ebukhali ethathwe ezinkampanini ze-IP ezichazwe ngenhla, unswinyo luthambile kulezi zinkampani.
Noma ngabe kuhlangatshezwe noma cha izidingo, ngokuhambisana nokuhlelwa kwamazwe omhlaba, uMhloli uzodalula isikhulu sentela esifanele se-EU noma yiluphi ulwazi olufanele oluphathelene nenkampani ye-IP enobungozi obukhulu.
Uma inkampani ye-IP enobungozi obukhulu ingakwazi ukuphikisa umcabango wokuthi yehlulekile ukuhlangabezana nezidingo zezinto, izijeziso zimi kanje, (kushiwo ngenani leminyaka elandelanayo yokungathobeli):
- unyaka wokuqala, isijeziso somphakathi esingu- £ 1
- Unyaka wesibili, isijeziso somphakathi esingu- £ 2 futhi singasuswa kwirejista yenkampani
- Unyaka wesi-3, siteleka inkampani kwirejista yenkampani
Uma inkampani ye-IP enobungozi engakwazi ukunikeza uMhloli noma yiluphi ulwazi olwengeziwe oluceliwe, inkampani izohlawuliswa i- £ 10,000 ephezulu.
Kuzo zonke ezinye izinkampani ezibandakanyeka emikhakheni efanele (ngaphandle kwe-IP enobungozi obukhulu), unswinyo lumi kanje, (kushiwo inani leminyaka elandelanayo yokungathobeli):
- unyaka wokuqala, isijeziso somphakathi esingu- £ 1
- unyaka wesibili, inhlawulo yomphakathi engu- £ 2
- Unyaka wesi-3, isijeziso somphakathi esingu- £ 100,000 futhi singasuswa kwirejista yenkampani
- Unyaka wesi-4, siteleka inkampani kwirejista yenkampani
Kunoma yimuphi unyaka wokungalandelwa komthetho kwenkampani esebenza emkhakheni ofanele, uMhloli uzodalula isikhulu sentela se-EU noma yiluphi ulwazi olufanele oluphathelene nenkampani, lokhu kungabonisa ubungozi obukhulu benkampani.
Anti-ukugwema
Uma uMhloli ethola ukuthi kunoma yisiphi isikhathi sokubalwa kwemali inkampani igweme noma izamile ukugwema ukusetshenziswa kwale oda, uMhloli anga:
- Dalula imininingwane kwisikhulu sentela sangaphandle
- Khiphela inkampani inhlawulo yomphakathi engu- £ 10,000
Umuntu (qaphela ukuthi “umuntu” akachaziwe ngaphakathi kwalo mthetho) obalekele ukukhwabanisa noma ofuna ukugwema isicelo unesibopho soku:
- Lapho ulahlwa yicala: ukugcinwa iminyaka engaphezulu kwengu-7, inhlawulo noma kokubili
- Ngokuthola okufingqiwe: ukugcinwa izinyanga ezingama-6, inhlawulo engeqi ku- £ 10,000, noma zombili
- Ukudalulwa kwemininingwane kwisikhulu sentela sangaphandle
Noma yiziphi izikhalazo zizolalelwa ngoKhomishani abangaqinisekisa, basishintshe noma basibuyise isinqumo soMhloli.
Isiphetho
Izinkampani ezisebenza ezimbonini zemikhakha efanele manje sezinengcindezi yokuqinisekisa ukuthi ziyahambisana nomthetho omusha ozoqala ekuqaleni konyaka wezi-2019.
Lokhu kuzoba nomthelela omkhulu emabhizinisini amaningi e-IOM anesikhathi esincane nje ukukhombisa iziphathimandla ukuthi ziyahambisana. Izinhlawulo ezingaba khona zokungathobeli zingadala ubungozi obudumazayo bokudumisa, izinhlawulo ezifika ku- £ 100,000 futhi zingadala nenkampani ekugcineni ukuthi isuswe, ngemuva kokungenzeka, okungenani iminyaka emibili yokungalandelwa okuqhubekayo kwezinkampani ezinobungozi be-IP futhi iminyaka emithathu yokungalandelwa kwemithetho yezinye izinkampani zemikhakha efanele.
Kusishiya kuphi lokhu?
Zonke izinkampani kufanele zibheke ukuthi zingena ngaphansi kwemikhakha efanele yini, uma kungenjalo azikho izibopho eziwela phezu kwabo ngalo Myalelo. Kodwa-ke, uma besemkhakheni ofanele lapho kuzodingeka bahlole isikhundla sabo.
Izinkampani eziningi zizokwazi kalula ukukhomba ukuthi ziwela ngaphansi komkhakha ofanele yini futhi izinkampani eziphethwe ama-CSPs zingadinga ukuhlola ukuthi zinayo yini into edingekayo.
Yini engashintsha?
Sisemaphethelweni eBrexit futhi, kuze kube manje, izingxoxo eziningi zenzekile nekhomishini ye-EU futhi umthetho osalungiswa ubuyekezwe yibo; kodwa-ke, i-COCG izohlangana kuphela ukuxoxa ngezinto ezinjengokufakwa ohlwini lwabamnyama ngoFebhuwari 2019.
Ngakho-ke kusazobonwa ukuthi ngabe i-COCG iyavuma yini ukuthi iziphakamiso zihambe ngokwanele. Okucacile, ukuthi lo mthetho ulapha ukuze uhlale esimweni esithile noma ngandlela thile izinkampani zidinga ukucubungula isikhundla sazo ngokushesha okukhulu.
Ukubika
Usuku lokuqala lokubika kuzoba isikhathi sokubalwa kwemali esiphele ngomhla ka-31 Disemba 2019 ngakho-ke ukubika ngomhla ka-1 Januwari 2020.
Izimbuyiselo zentela yebhizinisi zizochibiyelwa ukufaka izigaba ezizoqoqa imininingwane maqondana nezidingo zezinto zezinkampani ezisebenza ngaphakathi kwezimboni zemikhakha efanele.
Singasiza kanjani?
Uma ucabanga ukuthi ibhizinisi lakho lingathinteka ngumthetho omusha, kubalulekile ukuthi uqale uhlole futhi uthathe izinyathelo ezifanele manje. Uyacelwa ukuthi uthinte ihhovisi le-Dixcart e-Isle of Man ukuze nixoxe kabanzi ngezidingo zezidakamizwa: iseluleko.iom@dixcart.com.
IDixcart Management (IOM) Limited inikwe ilayisense yi-Isle of Man Financial Services Authority.
