Irhafu-Ukwenza i-Akhawuntingi kunye nokuphicotha ii-FAQs

Zintathu iindidi zembuyekezo zerhafu, kufuneka ufayilishe kwi-IRD: Ukubuya koMqeshi, iNgeniso yeRhafu yeNzuzo kunye nembuyekezo yeRhafu yaBucala.

Umrhwebi ngamnye unyanzelekile ukuba afayilishe ezi ntlawulo zerhafu zintathu minyaka le kususela oko kufunyenwe imbuyekezo yokuqala.

Ukuba uyile inkampani ye-HK, uyakufumana iRhafu yeNzala yokuBuya (PTR) kwiinyanga ezili-18 emva komhla wokufakwa. Yiyo loo nto kuya kufuneka ulungiselele kakuhle iirekhodi zakho zobalo kwaye ungenise ingxelo yakho yokuqala yokuphicothwa kunye nembuyekezo yerhafu egqityiweyo kwi-IRD.

Ngokubanzi, zonke izinto eziphumayo kunye nenkcitho, ukuya kuthi ga apho athe wangeniswa ngumhlawuli werhafu kwimveliso yeenzuzo ezihlawuliswayo, zivunyelwe njengokutsalwa.

Kwezo nkampani zibhaliswe kulawulo lwaselunxwemeni kodwa zinenzuzo evela kwi-HK, zisenoxanduva lokuhlawula iRhafu yeNzuzo ye-HK. Kuthetha ukuba la mashishini kufuneka afayilishe iRhafu yeNzuzo kwi-IRD

Funda ngakumbi: Ukuxolelwa kwirhafu ye-offshore yaseHong Kong

Imfuno yokuphicothwa kwee-akhawunti zenkampani icwangcisiwe yiOrdinance yeNkampani. Ummiselo awuboneleli ngayo nayiphi na imiqathango ekungafuneki phantsi kophengululo zincwadi.

I-IRD iya kukhupha iMbuyekezo yoMqeshi kunye neRhafu yeNgeniso yoMqeshi ngomhla wokuqala wokusebenza ku-Epreli rhoqo ngonyaka, kwaye ikhuphe ukubuyiswa kweRhafu yoMntu ngamnye ngomhla wokuqala wokusebenza kaMeyi rhoqo ngonyaka. Kuyafuneka ukuba ugcwalise ukugcwaliswa kweerhafu yakho kwinyanga enye ukusukela kumhla wokukhutshwa; Ngaphandle koko, unokujamelana nezohlwayo okanye nokutshutshiswa.

Funda ngokugqithisileyo:

• Iinkonzo zobalo nophicotho-zincwadi
• Inkonzo yophicotho-zincwadi eHong Kong

I-8.25% kwinzuzo enokuvavanywa ukuya kuthi ga kwi-2,000,000 yeedola; kunye ne-16.5% kulo naliphi na icandelo leenzuzo ezinokuvavanywa ngaphezulu kwe- $ 2,000,000 ukusuka ngo-2018/19 ukuya phambili.

INzuzo yokuBuya kweRhafu iya kungeniswa kwi-IRD nokuba inkampani encinci ayikaqalisi ishishini.

URhulumente waseHong Kong ufuna ukuba zonke iinkampani ezifakwe eHong Kong kufuneka zigcine iirekhodi zemali zayo yonke imicimbi kubandakanya inzuzo, ingeniso, iindleko kufuneka zibhalwe phantsi.

Kwiinyanga ezili-18 ukusukela kumhla wokufakwa, zonke iinkampani eHong Kong kufuneka zifayilishe ingxelo yazo yokuqala yerhafu equka iingxelo kunye nophicotho-zincwadi. Ngapha koko, zonke iinkampani zaseHong Kong, kubandakanya noTyala oluNcitshisiweyo, iingxelo zemali zonyaka kufuneka ziphicothwe ngabaphicothi zincwadi abazimeleyo bangaphandle ababambe ilayisensi yeAccountant Public Accountants (CPA).

One IBC ibonelela ngeenkonzo zethu zeAccounting nezePhicotho kubo bonke abaxumi bethu abasebenza iinkampani zabo eHong Kong. Iinkonzo zethu ezinikezelwayo zibandakanya:

1. Ulungelelwaniso neengcebiso zokuseka iinkqubo ze-bespoke accounting.
2. Ukugcinwa kweencwadi kunye nokulungiswa kweeakhawunti zonyaka.
3. Ulawulo lweeakhawunti kunye neengxelo.
4. Uhlahlo-lwabiwo mali kunye nokulungiselela ukuhamba kwemali kunye noqikelelo.
5. Ukuthotyelwa kweSebe leNgeniso ye-Inland yase-Hong Kong (i-IRD), iKhomishini yoKhuseleko kunye neKhomishini ye-Futures (SFC) ukuba ikho.

Ngolwazi oluthe kratya, nceda usithumelele imibuzo nge-imeyile: [email protected]

Funda ngokugqithisileyo:

• Inkonzo yophicotho-zincwadi eHong Kong
• Ireyithi yerhafu yenzuzo ye-HK

Isizathu kukuba ukuba ishishini lakho linenzuzo evela kwi-HK, nokuba inkampani yakho ibhalisiwe kulawulo lwaselunxwemeni, iinzuzo zakho zisenoxanduva kwiRhafu yeNzuzo ye-HK kwaye kuya kufuneka ufake ifayile yeNzuzo yeNzuzo ngokunyanzelekileyo.

Nangona kunjalo, ukuba inkampani yakho (nokuba ibhalisiwe kwi-HK okanye kulawulo lwaselunxwemeni) ayibandakanyi urhwebo, ubuchwephesha okanye ishishini kwi-HK enenzuzo evela okanye efunyenwe kwi-HK, okt inkampani yakho isebenza kwaye ivelisa zonke izibonelelo ngaphandle kwe-HK, Kuyenzeka ukuba inkampani yakho ibangwe njenge 'ishishini elunxweme' lokukhululwa kwirhafu. Ukungqina ukuba iingeniso zakho azinaxanduva kwiRhafu yeNzuzo yeHK, kucetyiswa ukuba ukhethe iarhente enamava kwinqanaba lokuqala

Funda ngokugqithisileyo:

• Iinkonzo zobalo nophicotho-zincwadi
• Inkonzo yophicotho-zincwadi eHong Kong

Iiakhawunti zenkampani enqunyelweyo ziya kuphicothwa nguMgcini zimali oQinisekisiweyo woLuntu ngaphambi kokungenisa kwiSebe leNgeniso yeInland (IRD) kunye nengxelo yomphicothi zincwadi kunye neProfit Return Return.

Ngokubanzi, iinkampani ezingaselunxwemeni zikhululekile kwityala lerhafu, yonke ingeniso evela kwamanye amazwe ikhululwe kwirhafu yeenkampani ezifakwe eHong Kong. Ukuze ufanelekele ukuxolelwa irhafu e-Hong Kong , iinkampani kufuneka zivavanywe liSebe leNgeniso ye-Inland (IRD) yaseHong Kong.

Ngokwe-IRD, oku kulandelayo akubandakanywa kwinzuzo enokuvavanywa:

• Isahlulo esifunyenwe kumbutho ophantsi kweRhafu yeRhafu yeHong Kong ;
• iimali esele zibandakanyiwe kwinzuzo evavanywayo yabanye abantu abarhafiswa kwiRhafu yeNzuzo;
• inzala kwiSatifikethi sokuGcina iRhafu;
• inzala kuyo nayiphi na inzuzo eyenziweyo ngokubhekiselele kwi-bond ekhutshwe phantsi kwe-Loans Ordinance okanye i-Government Bonds, okanye i-Exchange Fund okanye isixhobo se-Hong Kong dollar-denominated multilateral agency chombo;
• Inzala yenzala kunye neenzuzo zokurhweba ezivela kwizixhobo zexesha elide;
• Inzala, iinzuzo okanye iinzuzo ezivela kwizixhobo ezifanelekileyo zetyala (ezikhutshwe ngomhla okanye emva komhla woku-1 ku-Epreli 2018) zixolelwe ekuhlawuleni iRhafu yeNzuzo; kwaye
• izixa-mali ezifunyenwe okanye ezongezelelekileyo zesikimu sotyalo-mali esichaziweyo ngumntu omnye

Ukuba usafuna ukwazi ngakumbi malunga nokuxolelwa kwirhafu yeenkampani ezingaselunxwemeni zaseHong Kong , ungaqhagamshelana neqela lethu lokubonisana nge-imeyile: [email protected]

Funda ngokugqithisileyo:

• Inzuzo yobalo eHong Kong
• Inkonzo yophicotho-zincwadi eHong Kong

Nawuphi na umntu osilelayo ukufaka iifom zerhafu kwiRhafu yeNzuzo okanye ukunika ulwazi olungelulo kwiSebe leNgeniso ye-Inland unetyala lolwaphulo-mthetho kwaye unoxanduva lokutshutshisa kukhokelela kwizohlwayo okanye ukuvalelwa entolongweni. Ukongeza, icandelo lama-61 loMmiselo weRhafu yaNgaphakathi lijongana nayo nayiphi na intengiselwano eyehlise okanye yehlise inani lerhafu ehlawulwa nguwuphi na umntu apho uMvavanyi anoluvo lokuba intengiselwano yinto engeyiyo okanye yentsomi okanye ukuba nasiphi na isimo asisebenzi. Xa kusebenza uMvavanyi unokungahoyi nayiphi na intengiselwano okanye imeko kwaye umntu ochaphazelekayo uya kuvavanywa ngokufanelekileyo.

Funda ngokugqithisileyo :

• Iinkonzo zobalo nophicotho-zincwadi
• Inkonzo yophicotho-zincwadi eHong Kong

Ukuba iingeniso zenkampani aziveli eHong Kong, kwaye inkampani ayimisanga iofisi eHong Kong okanye iqeshe nabaphi na abasebenzi baseHong Kong, iinzuzo zayo ezifumanekileyo ziya kukhululwa kwiRhafu yeNzuzo. Kodwa iNkampani kufuneka ifake isicelo sokuxolelwa kwi-IRD.

Isohlwayo sokuqala samawaka ambalwa eedola okanye ngaphezulu singasetyenziswa ukuba iNzuzo yeRhafu yokuBuyisa i-Hong Kong ayingeniswanga ngaphambi komhla omiselweyo.

Enye intlawulo inokusetyenziswa yinkundla yesithili evela kwi-Inland Revenue Department.

Kusafuneka uxelele i-HMRC ukuba inkampani yakho inoxanduva lokuhlawula irhafu. Kuya kufuneka uyenze ngaphakathi kweenyanga ezili-12 zokuphela kwexesha lakho lobalo lwerhafu yeNkampani. Ukuba akwenzi njalo, inkampani okanye umbutho wakho unokuhlawuliswa isohlwayo. I-HMRC ibiza oku 'ukusilela ukwazisa' isohlwayo.

Iakhawunti yokuqala kufuneka ifakwe kwiinyanga ezingama-21 emva kokubhaliswa kwiNkampani yeNdlu.

• Irhafu engenayo
• I-inshurensi yeSizwe
• Irhafu yoMbutho
• Irhafu yeenzuzo ezinkulu
• VAT

Funda ngokugqithisileyo:

• Umahluko phakathi kwe-LLP kunye nokulinganiselwa kwabucala
• Uyivula njani inkampani encinci e-UK ?

I-HMRC inokuhlawulisa isohlwayo ukuya kuthi ga kwi-3,000 ngonyaka werhafu ngokusilela ukugcina iirekhodi okanye ukugcina irekhodi elingonelanga.

Kuya kufuneka ubhalisele i-VAT kwi-HM Revenue and Customs (HMRC) ukuba ishishini lakho 'i-VAT ingeniso engaphezulu kwe-85,000.

Funda ngokugqithisileyo:

• Ungayiseta njani inkampani encinci e-UK ?

Inkampani okanye umbutho unokuba 'ulele' ukuba awenzi shishini ('urhwebo') kwaye awunayo enye ingeniso, umzekelo, utyalomali.

Isalathiso sakho somhlawuli werhafu, yikhowudi eyahlukileyo echonga umntu othile wirhafu okanye inkampani nganye. Amanani e-UTR ase-UK ngamanani alishumi ubude, kwaye anokubandakanya unobumba 'K' ekugqibeleni.

Iinombolo ezizodwa zomrhafi zerhafu zisetyenziswa yi-HMRC ukugcina umkhondo wabarhafi, kwaye 'sisitshixo' esisetyenziswa ngumrhafi ukufumanisa zonke iindawo ezihambayo ezinxulumene nemicimbi yakho yerhafu yase-UK.

Funda ngokugqithisileyo:

• Uqeqesho lwenkampani ye-offshore yase-UK
• Irhafu yenkampani ibuya eUK

Ewe. Kuya kufuneka ufake ingxelo yakho yesiqinisekiso (imbuyekezo yonyaka yangaphambili) kunye neeakhawunti zonyaka kwiNkampani yeNkampani nokuba yinkampani yakho encinci

Ewe. Kuya kufuneka ufake ingxelo yakho yesiqinisekiso (imbuyekezo yonyaka yangaphambili) kunye neeakhawunti zonyaka kwiNkampani yeNkampani nokuba yinkampani yakho encinci.

Kwiimeko ezininzi, iinkampani zaphesheya kwezilwandle kufuneka zithumele amaxwebhu ezemali kwiNkampani yeNdlu e-UK. Amaxwebhu obalo mali ehanjiswa yinkampani yaphesheya iya kuxhomekeka kwezi meko zilandelayo,

• Inkampani iyacelwa ukuba ilungiselele kwaye ichaze amaxwebhu ezemali phantsi komthetho wabazali (umthetho welizwe apho inkampani ifakiwe)
• Ukuba kufuneka ulungiselele kwaye uxele amaxwebhu ezemali phantsi komthetho wabazali yinkampani ye-EEA. Inkampani ye-EEA yinkampani yaphesheya elawulwa ngumthetho welizwe okanye wommandla we-European Area Area (EEA)

Funda ngokugqithisileyo:

• Ukuyilwa kwenkampani yase-UK engahlali kwiakhawunti yebhanki
• Ukuseka ishishini e-UK

Nje ukuba inkampani inikwe uxolelo kumhla othile, inkampani ayisayi kunikwa iFom CS / C ukusukela ngalo mhla ukuya phambili.

Kananjalo, inkampani esicelo sayo sokurhoxisa samkelweyo ayizukufuna ukungenisa ifom yesicelo minyaka le kwi-IRAS.

I-AGM yintlanganiso enyanzelekileyo yonyaka yabanini zabelo. Kwi-AGM, inkampani yakho iya kuthi thaca ingxelo yayo yezemali (ekwabizwa ngokuba yi "akhawunti") phambi kwabanini zabelo (ekwabizwa ngokuba "ngamalungu") ukuze bakwazi ukuphakamisa nayiphi na imibuzo malunga nobume bemali benkampani.

Usenakho ukufaka i-imeyile kwi-ECI ukuba akukho vavanyo lwe-YA olunikezelwe kwinkampani yakho. Nangona kunjalo, awungekhe uhlawule ngezavenge. Izavenge zinikwa kuphela yi-IRAS xa inkampani ifaka i-ECI yayo kwisithuba seenyanga ezintathu emva kokuphela konyaka-mali kwaye ikwi-GIRO.

Zonke iinkampani ezibandakanyiweyo eSingapore ezinqunyelwe okanye ezingenamkhawulo ngezabelo (ngaphandle kweenkampani ezixolelweyo) kufuneka zifayilishe iseti epheleleyo yeengxelo zemali kwifomathi yeXBRL ngokwezikhokelo zamva nje ezikhutshwe yi-ACRA (Accounting and Corporate Regulatory Authority) eSingapore ngoJuni 2013.

Awudingi kufaka i-ECI kwinkampani yakho ukuba ayikho kwaye ukuba inkampani yakho ihlangabezana neli qondo lingeniso lilandelayo lokurhoxa kwiFayile ye-ECI:

Ingeniso yonyaka engagqithiyo kwi-5 yezigidi zeedola kwiinkampani ezinemali eziphelela okanye emva koJulayi 2017.

I-XBRL sisifinyezo kuLwimi lokuXelwa kweShishini. Ulwazi lwezezimali luguqulwa lube yifomathi yeXBRL emva koko, ithunyelwe naphaya phakathi kwamashishini. Urhulumente wase-Singapore ugunyazise inkampani nganye yase-Singapore ukuba ifayilishe ingxelo yayo yezemali kuphela kwifomathi ye-XBRL. Uhlalutyo lwedatha, ke ngoko, oluqokelelweyo lunika ulwazi oluchanekileyo malunga nokuhamba kwemali.

Umvuzo okanye ingeniso efunyenwe ngohlobo lwemali ebonakalayo (ezinje ngeBitcoins) iphantsi kwemigaqo yerhafu yengeniso eqhelekileyo. Irisithi iya kuhlawuliswa irhafu ukuba ingeniso ngokwendalo, kwaye ayiyi kuhlawuliswa rhafu ukuba iyinkunzi ngokwendalo

Ukuphela konyaka-mali (FYE) waseSingapore kukuphela kwexesha lokuphendula kwemali kwinkampani efikelela kwiinyanga ezili-12.

Ngokubanzi, inkampani encinci yabucala iyafuneka phantsi koMthetho weeNkampani ("CA") ukubamba i-AGM yayo kanye kunyaka ngamnye wekhalenda kwaye ingabi ngaphezulu kweenyanga ezili-15 (iinyanga ezili-18 kwinkampani entsha ukusukela kumhla wokufakwa kwayo).

Iingxelo zezimali ezingekho ngaphezulu kweenyanga ezi-6 kufuneka zibekwe kwi-AGM (icandelo 201 CA) kwiinkampani zabucala ezinomda.