ʻO ka ʻauhau paʻa ʻauhau ʻo Singapore a me ka ʻaelike ʻauhau ʻelua (DTA)

ʻO nā hui kūloko e uku ana i kekahi ʻano kālā i ka poʻe kamaʻāina ʻole e koi ʻia e kāohi ʻauhau.

Inā ʻaʻole pili kahi helu kuʻikahi haʻahaʻa, ʻo ka uku paneʻe ma nā hōʻaiʻē a me nā uku hoʻolimalima mai nā waiwai hoʻoneʻe e pili ana iā WHT ma ka helu o 15%. Aia nā uku Royalty i WHT ma ka helu o 10%. Hōʻike ka ʻauhau i kahi ʻauhau hope loa a pili wale i nā kamaʻāina ʻole e hāpai ʻole i nā ʻoihana ma Singapore a ʻaʻohe o lākou PE ma Singapore. ʻAuhau ʻia nā kōkua ʻenehana a me nā uku hoʻokele no nā lawelawe i hāʻawi ʻia ma Singapore i ka helu o ka ʻoihana e kū nei. Eia naʻe, ʻaʻole kēia kahi ʻauhau hope loa. Royalties, hoihoi, hoʻolimalima o ka waiwai hoʻoneʻe, kōkua ʻenehana, a me nā uku hoʻokele hiki ke hoʻokuʻu ʻia mai WHT i kekahi mau hanana a i ʻole ke hoʻemi ʻia o nā helu ʻauhau, ma lalo o nā kumu kālā a DTA paha.

ʻO nā uku i uku ʻia i nā mea hoʻokipa lehulehu a me nā ʻoihana ʻona ʻole e hana ana i nā lawelawe ma Singapore ke kumu ʻauhau hope loa ia o 15% no kā lākou loaʻa kālā nui. No nā mea hoʻohiwahiwa lehulehu, he ʻauhau hope loa kēia inā ʻaʻole lākou e ʻae ʻia e ʻauhau ʻia ma ke ʻano he kamaʻāina ʻauhau Singapore. Eia nō naʻe, hiki i nā ʻoihana ʻona ʻole ke ʻauhau ʻauhau ʻia ma ka helu ʻauhau ʻē aʻe no nā poʻe noho ʻole he 22% ma ka loaʻa kālā inā loaʻa kēia i kahi kumukūʻai ʻauhau haʻahaʻa. Ua hoʻemi ʻia ka helu WHT no ka uku ʻana i nā mea leʻaleʻa kamaʻāina i 10% mai ka 22 Pepeluali 2010 a hiki i ka 31 Malaki 2020.

ʻAʻole pili nā uku uku hoʻolimalima moku iā WHT.

Hōʻike ʻia nā helu helu WHT ma ka papa aʻe.

Nā memo

1. ʻAʻohe ʻo WHT ʻo Singapore ma nā mahele ma luna a ma luna o ka ʻauhau o nā loaʻa kālā i kūkala ʻia ai nā dividends. Eia nō naʻe, hāʻawi kekahi mau kuʻikahi i kahi WHT ʻoi loa ma nā uku e hāʻawi ʻo Singapore i kahi WHT i ka wā e hiki mai ana.

2. ʻO nā helu kuikahi ʻole kuikahi (ʻauhau hope loa) pili wale i nā poʻe kamaʻāina ʻole i hāpai ʻole i ka ʻoihana ma Singapore a ʻaʻohe o lākou PE ma Singapore. E hoʻēmi hou ʻia kēia uku e nā ʻauhau ʻauhau.

3. Hoihoi :
   1. Ka helu haʻahaʻa a hoʻokuʻu paha inā loaʻa ʻia e kahi hui kālā.
   2. E hoʻokuʻu ʻia inā uku ʻia i ke aupuni.
   3. Ka helu haʻahaʻa a hoʻokuʻu paha inā uku ʻia e kahi ʻoihana ʻenehana i ʻae ʻia.
   4. Hoʻokuʻu ʻia inā uku ʻia e kahi panakō a loaʻa ʻia e kahi panakō.
   5. Hoʻokuʻu ʻia inā uku ʻia i kahi panakō akā hoʻopili ʻia i kahi ʻaelike hōʻaiʻē aupuni a i uku ʻia paha i nā hui kālā / nā panakō kikoʻī.
   6. E hoʻokuʻu ʻia inā uku ʻia e pili ana i kahi hōʻaiʻē a i ʻole ʻaiʻē i ʻae ʻia.
   7. E hoʻokuʻu ʻia inā uku ʻia i kahi waihona penihana i ʻae ʻia.
   8. Ka helu haʻahaʻa inā uku ʻia i kahi hui kālā a i ʻole ʻoihana inikua ai uku ʻia paha e pili ana i ka ʻaiʻē e kū ana mai ke kūʻai aku ma ka hōʻaiʻē o nā pono hana, mea kūʻai aku, a lawelawe paha.
   9. Hoʻokuʻu ʻia inā uku ʻia e kahi ʻoihana kālā.
   10. E hoʻokuʻu ʻia inā uku ʻia e ke aupuni.
   11. E hoʻokuʻu ʻia inā uku ʻia e pili ana i kahi hōʻaiʻē, kuleana ʻaiʻē, ai ʻole hōʻaiʻē e hōʻoia ʻia a i ʻole inikua ʻia e ke aupuni.
   12. Hoʻokuʻu ʻia inā uku ʻia e pili ana i kekahi mea ʻaiʻē i helu ʻia ma ka pānaʻi kālā i ʻike ʻia.
4. Nā Aliʻi :
   1. Auhau ʻia nā Royalties ma nā puke kope palapala a me nā hana noʻeau, e like me nā kiʻi aliʻi kiʻi ʻoniʻoni, ma ka helu kuikahi.
   2. Ka helu haʻahaʻa no nā uku e pili ana i nā lako hana, ʻoihana, a ʻepekema paha.
   3. ʻO nā Royalties ma ka palapala, ka noʻeau, a me nā hana ʻepekema, koe wale nā lako kamepiula, akā me nā Royalty ʻoniʻoni, e hoʻokuʻu ʻia.
   4. ʻO ka helu haʻahaʻa o 5% no nā mōʻī ma ke kuleana kope o ka moʻokalaleo, ka noʻeau, a i ʻole ka hana ʻepekema, e like me nā kiʻi ʻoniʻoni cinematograph, a i ʻole nā kiʻi ʻoniʻoni a i ʻole nā lipine i hoʻohana ʻia no ka lekiō a me nā kīwī kīwī, a me 8% no nā uku aliʻi e pili ana i nā palapala hoʻoilina, nā inoa inoa, nā hoʻolālā a i ʻole ke ana hoʻohālike, hoʻolālā , hana huna, a me ke kaʻina hana, a i ʻole nā ʻoihana, nā ʻoihana, a i ʻole nā ʻepekema.>
   5. Ka helu haʻahaʻa ma ke kuleana kope o ka palapala, ka noʻeau, a me ka hana ʻepekema, e like me nā kiʻi ʻoniʻoni cinematograph, a i ʻole nā kiʻi ʻoniʻoni a i ʻole nā lipine i hoʻohana ʻia no ka hoʻolele leo a kīwī paha.
   6. Ka helu haʻahaʻa no nā uku e pili ana i nā palapala hoʻoilina, nā hoʻolālā, nā hana / nā kaʻina hana, a i ʻole nā ʻoihana, nā ʻoihana, a i ʻole nā ʻepekema / ʻike
5. Kuikahi :
   1. Mālama wale ke kuʻikahi me Bermuda i ka hoʻololi o ka ʻike.
   2. Mālama wale ke kuʻikahi me Chile i nā hana moku kūwaho.
   3. Mālama nā kuʻikahi me Brazil, Hong Kong, a me ʻAmelika Hui Pū ʻIa i nā hana lawe moku a me nā ea wale nō.
   4. Pili ke kuikahi a i ʻole ka helu haʻahaʻa mai 1 Ianuali 2018.

Heluhelu hou aʻe

• Ka ʻauhau loaʻa kālā ʻo Singapore
• ʻO ka hoʻokumu ʻana ʻoihana waho ʻo Singapore