I-UAE yazisa i-100% yobunini bamanye amazwe kunye neRhafu yeXabiso eliNgezelelweyo (VAT)

Ixesha elihlaziyiweyo: 20 Jul, 2019, 12:10 (UTC+08:00)

Umthetho omtsha ujolise ekwandiseni umtsalane we-UAE njengenjongo ye-FDI.

I-2018 ivulwe ngokwaziswa kwe-5% yeXabiso elongeziweyo leRhafu (VAT) kwimpahla kunye neenkonzo kwi-United Arab Emirates (i-UAE) naseSaudi Arabia - amazwe amabini okuqala okuphumeza irhafu entsha kwiBhunga leNtsebenzo yeGulf (GCC) ).

UAE introduces 100% foreign ownership and Value Added Tax (VAT)

Ngubani oza kuhlawula iVAT?

Ubhaliso olunyanzelekileyo ngoku luyafuneka kuzo zonke iinkampani, amashishini okanye amaziko anikezela ngerhafu yonyaka yeempahla kunye neenkonzo ezingaphezulu kwe-AED 375,000 (iUS $ 100,000). Indlu yeshishini ihlawula urhulumente, irhafu ayiqokelelayo kubathengi bayo. Kwangelo xesha, ifumana imbuyiselo kurhulumente kwirhafu ayihlawule kubanikezeli bayo.

Ngokomthetho weVAT kunye nemimiselo, ezinye iinkonzo ezisisiseko (kunye neempahla) ezinje ngokutya, izithuthi zikawonke-wonke, kunye nezinye iinkonzo zokhathalelo lwempilo zixolelwe kwi-VAT, ngelixa ezinye iinkonzo ziya kubhatalwa irhafu ngepesenti.

Kutheni iVAT e-UAE?

IVAT iphunyeziwe kwi-UAE ngenjongo yokunciphisa ukuxhomekeka kwelizwe kwimithombo yeoyile kwingeniso. Uza kudala umthombo omtsha nozinzileyo kurhulumente oza kusetyenziselwa ukubonelela ngeenkonzo zikarhulumente ezingcono nezihambele phambili. Ke, esona sibonelelo sokugqibela seVAT kuluntu ngokubanzi.

Isebenza phi iVAT?

I-VAT isebenza ngokulinganayo kumashishini abhalisiweyo erhafu alawulwa kwilizwekazi le-UAE nakwimimandla yasimahla. Nangona kunjalo, ukuba iKhabhinethi ye-UAE ichaza indawo ethile yasimahla 'njengendawo echongiweyo', kufuneka iphathwe ngaphandle kwe-UAE ngerhafu. Ukuhanjiswa kweempahla phakathi kwemimandla emiselweyo akukho rhafu.

Ukufakwa kweVAT kumashishini

Amashishini aya kuba noxanduva lokugcina uxanduva lwengeniso yeshishini, indleko kunye neerhafu zeVAT ezinxulumene noko.

Amashishini abhalisiweyo kunye nabarhwebi baya kubiza i-VAT kubo bonke abathengi babo ngezinga elixhaphakileyo kwaye benze i-VAT kwimpahla / iinkonzo abazithenga kubanikezeli ngeenkonzo. Umahluko phakathi kwezi zibalo uyabuyiselwa okanye uhlawulwe kurhulumente.

Inkqubo yokubuyisa i-VAT kunye nenkqubo yokuhlawula

Iqela elinye le-IBC labapicothi zincwadi abaqeqeshiweyo kwi-UAE kugxilwe ekucaciseni indawo yabathengi bethu kwiVAT kunye nokuphumeza nokwenza iinkqubo zokuqinisekisa ukuthotyelwa kwazo. One IBC ibonelela ngoluhlu olupheleleyo lweenkonzo ezinxulumene neVAT ukusuka kwiingcebiso, ubhaliso kunye nokuphunyezwa ngokugcina incwadi, ukubuyisa kunye nokubuyiselwa kweVAT. Siyaqonda ukuba imeko yomthengi ngamnye yahlukile kwaye sinokunikezela ngazo zonke ezi nkonzo ngokuxhomekeke kwiphakheji yeVAT ebanzi okanye icandelo elithile lenkonzo.

Ngo-Okthobha u-2018, umthetho ovumela i-100% ubunini bamanye amazwe beenkampani kumacandelo athile oqoqosho ekugqibeleni waqala ukusebenza e-UAE emva kweminyaka emininzi yengxoxo. Ngaphambili, iNqaku le-10 loMthetho weeNkampani zoRhwebo ze-UAE lalifuna ukuba i-51% okanye ngaphezulu kwezabelo kwinkampani esekwe kwi-UAE kwakufuneka ibe yeyabanini zabelo kuzwelonke i-UAE. Umthetho omtsha ujolise ekukhuliseni umtsalane we-UAE njengenjongo ekujoliswe kuyo kwi-FDI kunye nokwandisa ukuhamba kotyalo-mali kumacandelo aphambili. Kwangelo xesha, iBhunga eliLawulayo lase-Abu Dhabi libhengeze ukuba zonke iilayisensi ezitsha ezikhutshwe e-Abu Dhabi ziya kukhululwa kwimirhumo yendawo kangangeminyaka emibini ukusukela kumhla wokukhutshwa okokuqala. Utshintsho ekudala lulindelwe lusebenza kuphela kumacandelo athile oqoqosho angabonakali kuluhlu 'olubi' olusekwe yiKhabinethi ye-UAE kwaye ayisebenzi kwimimandla yasimahla apho i-100% ubunini bamanye amazwe beenkampani sele zivunyelwe. Abatyalomali abaninzi banenkxalabo ngezithintelo zobunini bamanye amazwe kwaye abonwabanga malunga nokuyeka ulawulo lwenkampani yabo kwiqabane lendawo.

Kwala macandelo avela kuluhlu 'olubi', Imodeli ye-IBC ephumeleleyo 'yeNdawo yokuTyunjelwa kweZabelo' yenza ukuba abathengi bakwazi ukugcina ulawulo lobunini lwe-100% kwishishini labo kwaye babe nakho ukurhweba nayo yonke imimandla e-UAE nakwi-GCC. One IBC isebenza kwaye ilawula ipotifoliyo ye-100% ye-UAE ezinabanini beNkampani ezinamatyala aMiselweyo (ii-LLCs) ezinokuthi zisebenze njenge-51% yeqabane lendawo. Ngokusebenzisa iseti yamaxwebhu okunciphisa umngcipheko, lonke ulawulo lolawulo, ulawulo lwezezimali kunye nokusebenza kwemihla ngemihla kweshishini kubuyiselwa kubanini zabelo abangama-49% ukubuyisela 'umrhumo wenkxaso-mali osisigxina'.

Le modeli yabanini zabelo yenza ukuba umtyali-mali agcine i-100% yobunini obunenzuzo kunye nolawulo lweshishini labo, ngelixa uhlala ehambelana ngokupheleleyo nomthetho weenkampani zeBahrain. One IBC ibonelela ngobuchwephesha kulawulo oluqhubekayo kunye nolawulo lweenkampani zabaxumi bayo, ekuboneleleni ngezisombululo ezigcweleyo eofisini ukunceda kwirhafu kunye nokuthotyelwa kwemithetho. Ukuseta inkampani kwi-UAE okanye eBahrain kuyakwenza isidingo seakhawunti yebhanki yomdibaniso, iakhawunti yebhanki yomntu kunye neemvume zokuhlala. Singabanceda abathengi bethu ngayo yonke le micimbi.

Umthetho weeNkampani wangaphambili waqaphela iintlobo ezintathu eziphambili zeenkampani - iinkampani ezinikwe umda zizabelo, iinkampani ezinamatyala athile ('ii-LLC') kunye 'neenkampani ezaziwayo'. Ngaphantsi komthetho we-DIFC No. 5 ka-2018, iinkampani ezinamatyala athile (ii-LLC) ziye zarhoxiswa. Ii-LLC ezikhoyo zitshintshiwe ngokuzenzekelayo zaba ziinkampani zabucala, ngelixa izinto ezibandakanyiweyo njengeenkampani ezinqunyelwe kwizabelo ziye zaguqulwa ngokuzenzekelayo zaba ziinkampani zabucala okanye zikarhulumente. 'Iinkampani ezaziwayo' (amasebe eenkampani zangaphandle) ziyaqhubeka ukubakho. Ngokubanzi, iinkampani zabucala zixhomekeke kwimigaqo embalwa yokulawula kuneenkampani zikarhulumente. Zonke iinkampani kufanele ukuba zifumene isaziso ngemeko yazo entsha emva kokuguqulwa.