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Singapore Inobata Mutero uye Chibvumirano Chechipiri Chemutero (DTA)

Yakagadziridzwa nguva: 02 Jan, 2019, 12:07 (UTC+08:00)

Singapore Double Tax Agreement (DTA)and Withholding Tax

Makambani epamba anobhadhara mamwe marudzi emari kune vasiri-vagari vanofanirwa kubvisa mutero.

Kunze kwekunge chibvumirano chakaderera chiyero chikashanda, chimbadzo pazvikwereti nemaroja kubva kune zvinofambiswa zvinhu zvinoenderana neWHT pamwero we15%. Kubhadhara kwemahara kunoenderana neWHT pamwero we10%. Mutero wakachengetwa unomiririra mutero wekupedzisira uye unongoshanda kune vasiri-vagari vasiri kuita chero bhizinesi muSingapore uye vasina PE muSingapore. Unyanzvi hwehunyanzvi uye manejimendi manejimendi emasevhisi anoitwa muSingapore anobhadhariswa mutero uri pamusoro wekambani. Nekudaro, uyu hausi wekupedzisira mutero. Mariendi, mubereko, kubhadharisa zvivakwa zvinofambiswa, rubatsiro rwehunyanzvi, uye mari dzehutariri zvinogona kusunungurwa kubva kuWHT mune mamwe mamiriro ezvinhu kana zvichitarisirwa kudzikiswa kwemitero, kazhinji pasi pemari inokurudzirwa kana maDTA.

Kubhadhara kunoitwa kune veruzhinji varaidzo uye vasiri-vagari vanoita vanoita masevhisi muSingapore zvakare vari pasi pemutero wekupedzisira we15% pamari yavo yakazara. Kune vanovaraidza veruzhinji, uyu unoratidzika kunge mutero wekupedzisira kunze kwekunge ivo vachikodzera kubvisiswa mutero sevagari vemutero weSingapore. Nekudaro, vadzidzi vasiri vagari vanogona kusarudza kubvisirwa mutero pamitero iriko yevasiri vagari ve22% pamari yemari kana izvi zvichikonzera mutengo wakaderera wemutero. Iyo WHT mwero pakubhadhara kune vasiri-vanogara varaidzi yakadzikiswa kusvika pa10% kubva 22 Kukadzi 2010 kusvika 31 Kurume 2020.

Ship charter mubhadharo mubhadharo hausi pasi pe WHT.

Iyo WHT mitengo inoratidzwa mune inotevera tafura.

Mugashiri WHT (%)
Zvikamu (1) Kufarira (2) Mamiriyoni (2)
Vagari vemo 0 0 0
Makambani ekugara 0 0 0
Asiri-anogara makambani uye vanhu vamwe nevamwe:
Kwete-chibvumirano 0 15 10
Chibvumirano:
Arubhaniya 0 5 (3b) 5
Ositireriya 0 10 10 (4a)
Ositiriya 0 5 (3b, d) 5
Bhahareni 0 5 (3b) 5
Bhangiradheshi 0 10 10 (4a)
Bhabhadhosi 0 12 (3b) 8
Bherarusi 0 5 (3b) 5
Bherujiyamu 0 5 (3b, d) 3/5 (4b)
Bermuda (5a) 0 15 10
Brazil (5c) 0 15 10
Bhuruneyi 0 5/10 (3a, b) 10
Bharugeriya 0 5 (3b) 5
Cambodia (5d) 0 10 (3b) 10
Kanadha 0 15 (3e) 10
Chile (5b) 0 15 10
China, Peoples Republic of 0 7/10 (3a, b) 6/10 (4b)
Saipurasi 0 7/10 (3a, b) 10
Czech Republic 0 0 0/5/10 (4b, 4c)
Dhenimaki 0 10 (3b) 10
Ekwadho 0 10 (3a, b) 10
Ijipita 0 (3b) 10
Esitoniya 0 10 (3b) 7.5
Itiyopiya (5d) 0 5 5
Fiji Islands, Republic of 0 10 (3b) 10
Finirendi 0 5 (3b) 5
Furanzi 0 0/10 (3b, k) 0 (4a)
Jojiya 0 0 0
Jerimani 0 8 (3b) 8
Guernsey 0 12 (3b) 8
Hong Kong (5c) 0 15 10
Hangari 0 5 (3b, d) 5
India 0 10/15 (3a) 10
Indonezhiya 0 10 (3b, e) 10
Ayarendi 0 5 (3b) 5
Isle of Man 0 (3b) 8
Izirayeri 0 7 (3b) 5
Itari 0 12.5 (3b) 10
Japani 0 10 (3b) 10
Jersey 0 12 (3b) 8
Khazakisitani 0 10 (3b) 10
Korea, Republic of 0 10 (3b) 10
Kuweti 0 7 (3b) 10
Lao Vanhu VeDemocratic Republic 0 5 (3b) 5
Rativhiya 0 10 (3b) 7.5
Ribhiya 0 5 (3b) 5
Liechtenstein 0 (3b) 8
Rituaniya 0 10 (3b) 7.5
Rukuzemubhogu 0 0 7
Marazhiya 0 10 (3b, f) 8
Maruta 0 7/10 (3a, b) 10
Morishiyasi 0 0 0
Mekisiko 0 5/15 (3a, b) 10
Mongoriya 0 5/10 (3a, b) 5
Moroko 0 10 (3b) 10
Mayanima 0 8/10 (3a, b) 10
Netharenzi 0 10 (3b) 0 (4a)
Nyuzirendi 0 10 (3b) 5
Noweyi 0 7 (3b) 7
Omani 0 7 (3b) 8
Pakisitani 0 12.5 (3b) 10 (4a)
Panama 0 5 (3b, d) 5
Papa Nyu Gini 0 10 10
Firipaini 0 15 (3e) 10
Porendi 0 5 (3b) 2/5 (4b)
Putugaro 0 10 (3b, f) 10
Kwata 0 5 (3b) 10
Romaniya 0 5 (3b) 5
Russian Federation 0 0 5
Rwanda 0 10 (3a) 10
Sani Marino 0 12 (3b) 8
Saudhi Arabhiya 0 5 8
Secheres 0 12 (3b) 8
Slovak Republic 0 0 10
Sirovhinyiya 0 5 (3b) 5
Chamhembe Afrika 0 7.5 (3b, j, l) 5
Speini 0 5 (3b, d, f, g) 5
Sri Lanka (5d) 0 10 (3a, b) 10
Siwidheni 0 10/15 (3b, c) 0 (4a)
Siwizarendi 0 5 (3b, d) 5
Taiwan 0 15 10
Tairendi 0 10/15 (3a, b, h) 5/8/10 (4d)
Teki 0 7.5 / 10 (3a, b) 10
Ukireni 0 10 (3b) 7.5
Mubatanidzwa wenyika dzeArab Emirates 0 0 5
United Kingdom 0 5 (3a, b, i) 8
Nyika dzakabatana (5c) 0 15 10
Uruguay (5d) 0 10 (3b, d, j, k) 5/10 (4e)
Uzebhekisitani 0 5 8
Vhetinamu 0 10 (3b) 5/10 (4f)

Zvinyorwa

  1. Singapowo haina WHT pamadividho pamusoro uye pamusoro pemutero pane mibairo inoburitswa iyo mibairo. Nekudaro, zvimwe zvibvumirano zvinopa huwandu hweWHT pazvikwereti kana Singapore ikamanikidza WHT yakadaro mune ramangwana.

  2. Iyo isiri-chibvumirano mitengo (yekupedzisira mutero) inoshanda chete kune vasiri-vagari vasingaite bhizinesi muSingapore uye vasina PE muSingapore. Iyi mwero inogona kuderedzwa zvakare nemitero inokurudzirwa.

  3. Kufarira :
    1. Yakaderera chiyero kana kuregererwa kana ichigamuchirwa nesangano rezvemari.
    2. Kusunungurwa kana kwakabhadharwa kuhurumende.
    3. Yepazasi rate kana kuregererwa kana ikabhadharwa neyakagamuchirwa maindasitiri kuita.
    4. Inoregererwa kana yakabhadharwa nebhangi uye inogamuchirwa nebhangi.
    5. Kusunungurwa kana kwakabhadharwa kubhangi asi kwakabatana nechibvumirano chehurumende chechikwereti kana kubhadharwa kune mamwe emari masangano / mabhanga.
    6. Kusunungurwa kana kwakabhadharwa maererano nechikwereti chakatenderwa kana chikwereti.
    7. Kusunungurwa kana kwakabhadharwa kune yakatenderwa pension fund.
    8. Mari yakaderera kana yakabhadharwa kune inzvimbo yezvemari kana kambani yeinishuwarenzi kana yakabhadharwa zvine chekuita nechikwereti chinobva pakutengesa pachikwereti chechero michina, zvigadzirwa, kana masevhisi.
    9. Kusunungurwa kana kwakabhadharwa nesangano rezvemari.
    10. Kusunungurwa kana kwakabhadharwa nehurumende.
    11. Kusunungurwa kana kwakabhadharwa maererano nechikwereti, chikwereti-kubvunza, kana kiredhiti iyo inovimbiswa kana inishuwarenzi nehurumende.
    12. Kuregererwa kana kwakabhadharwa maererano nechipi nechipi chikwereti chakanyorwa pane inozivikanwa stock stock.
  4. Mamishinari :
    1. Mvumo pamabasa ekunyora kana ekunyora, kusanganisira emabhaisikopo emitero, anotorwa mutero pane isiri-chibvumirano mwero.
    2. Yakaderera mwero wekubhadhara zvine chekuita nemaindasitiri, ezvokutengeserana, kana esainzi michina.
    3. Mvumo pamabasa ekunyora, ehunyanzvi, kana eesainzi, kunze kwecomputer software, asi kusanganisira miripo yemufirimu, haibvumirwe.
    4. Yepazasi chiyero che5% yemitero ye copyright pane zvinyorwa zvehunyanzvi, zvekudhirowa, kana zvesainzi, kusanganisira cinematograph mafirimu, kana mafirimu kana matepi anoshandiswa kutepfenyura redhiyo kana terevhizheni, uye 8% pamitero inoenderana nemvumo, maratidziro, dhizaini kana modhi, kuronga , fomura yakavanzika, kana maitiro, kana maindasitiri, ezvokutengeserana, kana ekushandisa esainzi
    5. Yakaderera chiyero chekopirita yezvinyorwa, zvekugadzira, kana zvesainzi basa, kusanganisira cinematograph mafirimu, kana mafirimu kana matepi anoshandiswa paradio kana kutepfenyura terevhizheni.
    6. Yakaderera mwero wekubhadhara zvine chekuita nemvumo, dhizaini, zvakavanzika mafomula / maitiro, kana maindasitiri, ezvokutengeserana, kana esainzi michina / ruzivo.
  5. Zvibvumirano :
    1. Chibvumirano neBermuda chinongovhara chete kuchinjaniswa kweruzivo.
    2. Chibvumirano neChile chinongovhara mashandiro engarava epasi rese.
    3. Zvibvumirano neBrazil, Hong Kong, uye United States zvinongobata chete zvekutakura uye zvekufambisa nendege zviitiko.
    4. Chibvumirano kana chiyero chakaderera chinoshanda kubva musi wa1 Ndira 2018.

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