Intela - Ukubalwa Kwezimali Nokucwaningwa Kwamabhuku - Ama-FAQ

Kunezinhlobo ezi-3 zokubuya kwentela, udinga ukufaka i-IRD: Return of Employer's Return, Profit Tax Return and Individual Tax Return.

Usomabhizinisi ngamunye ubophezelekile ukufaka lezi zintela ezi-3 unyaka ngamunye kusukela kutholwa imbuyiselo yokuqala.

Uma usungule inkampani ye-HK, uzothola i-Profit Tax Return Return yakho yokuqala (PTR) ezinyangeni eziyi-18 ngemuva kosuku lokufakwa. Ngakho-ke kuzodingeka ukuthi ulungiselele kahle amarekhodi akho e-accounting futhi uthumele umbiko wakho wokuqala wokucwaningwa kwamabhuku kanye nembuyiselo yentela eqediwe ku-IRD.

Ngokuvamile, konke ukuphuma nokukhokhelwa, kuze kube sezingeni lapho umthelisi enze khona ekukhiqizeni inzuzo ekhokhiswayo, kuvunyelwe njengokuncishiswa.

Kulezo zinkampani ezibhaliswe ezindaweni ezingasolwandle kepha zinenzuzo etholakala ku-HK, zisabhekene neNtela Yenzuzo ye-HK. Kusho ukuthi la mabhizinisi adinga ukufaka i-Profit Tax Return to the IRD

Funda kabanzi: Ukukhululwa kwentela yaseHong Kong

Isidingo sokucwaninga ama-akhawunti enkampani sibekwa yi-Companies Ordinance. I-Odinensi ayinikeli imibandela lapho kungadingeki khona ukucwaningwa kwamabhuku.

I-8.25% yenzuzo ehlolwayo efinyelela ku- $ 2,000,000; kanye ne-16.5% kunoma iyiphi ingxenye yenzuzo ehlolwayo ngaphezulu kwe- $ 2,000,000 kusuka ku-2018/19 kuqhubeke.

I-IRD izokhipha i-Employer's Return and Profits Tax Return ngosuku lokuqala lokusebenza luka-Ephreli njalo ngonyaka, bese ikhipha i-Individual Tax Return ngosuku lokuqala lokusebenza luka-May njalo ngonyaka. Kuyadingeka ukuthi uqedele ukugcwaliswa kwentela kungakapheli inyanga engu-1 kusukela ngosuku lokukhishwa; ngaphandle kwalokho, ungabhekana nezinhlawulo noma ushushiswe.

Funda kabanzi:

• Izinsizakalo Zokubalwa Kwezimali Nokubalwa Kwezimali
• Insizakalo yokucwaninga amabhuku eHong Kong

UHulumeni waseHong Kong udinga ukuthi zonke izinkampani ezifakwe eHong Kong kumele zigcine amarekhodi ezezimali akho konke okwenziwayo okubandakanya inzuzo, imali engenayo, izindleko kufanele zibhalwe phansi.

Izinyanga eziyi-18 kusukela ngosuku lokufakwa, zonke izinkampani eHong Kong kudingeka ukuthi zifake umbiko wazo wokuqala wentela oqukethe imibiko yokubalwa kwezimali kanye nokucwaningwa kwamabhuku. Ngaphezu kwalokho, zonke izinkampani zaseHong Kong, kufaka phakathi Isikweletu Esilinganiselwe, izitatimende zezimali zaminyaka yonke kumele zicwaningwe ngabacwaningi mabhuku abazimele abangaphandle abanelayisense le-Certified Public Accountants (CPA).

I-One IBC inikela ngezinsizakalo zethu ze-Accounting nokuCwaninga kuwo wonke amaklayenti ethu asebenza izinkampani zawo eHong Kong. Izinsizakalo zethu ezinikezwayo zifaka:

1. Ukudidiyela nezeluleko zokusetha ama-bespoke accounting system.
2. Ukugcinwa kwamabhuku kanye nokulungiswa kwama-akhawunti wonyaka.
3. Ama-akhawunti nemibiko yokuphathwa kwezikhathi ezithile.
4. Ukulungiswa kwesabelozimali nokuhamba kwemali kanye nezibikezelo.
5. Ukuhambisana nezidingo zokubika zeHong Kong Inland Revenue Department (IRD), Securities and Futures Commission (SFC) uma zikhona.

Ngeminye imininingwane, sicela usithumele uphenyo nge-imeyili: [email protected]

Funda kabanzi:

• Insizakalo yokucwaninga amabhuku eHong Kong
• Isilinganiso sentela yenzuzo ye-HK

I-Profit Tax Return nayo izohanjiswa kwi-IRD noma ngabe inkampani elinganiselwe ayizange iqale ibhizinisi layo.

Isizathu ukuthi uma ibhizinisi lakho linenzuzo etholakala ku-HK, noma ngabe inkampani yakho ibhaliswe ezindaweni ezingasolwandle, inzuzo yakho isabophezeleka ku-HK Profits Tax futhi udinga ukufaka i-Profits Tax Return ngenkani.

Kodwa-ke, uma inkampani yakho (noma ngabe ibhaliswe ku-HK noma ezindaweni ezingasolwandle) ingabandakanyi ukuhweba, ubungcweti noma ibhizinisi ku-HK elinenzuzo evela noma etholakala ku-HK, okusho ukuthi inkampani yakho isebenza futhi ikhiqiza yonke inzuzo ngokuphelele ngaphandle kwe-HK, kungenzeka ukuthi inkampani yakho ingafunwa 'njengebhizinisi lase-offshore' lokuxolelwa intela. Ukufakazela ukuthi inzuzo yakho ayinacala kuNtela Yezinzuzo ze-HK, kuphakanyiswa ukuthi ukhethe umenzeli onolwazi onamandla esigabeni sokuqala

Funda kabanzi:

• Izinsizakalo Zokubalwa Kwezimali Nokubalwa Kwezimali
• Insizakalo yokucwaninga amabhuku eHong Kong

Ngokuvamile, izinkampani ezingasolwandle azinazo izikweletu zentela, yonke imali etholwa kwamanye amazwe ikhokhiswa intela ezinkampanini ezifakwe eHong Kong. Ukuze ufanelekele ukukhululwa enteleni yase-Hong Kong , izinkampani zidinga ukuhlolwa nguMnyango Wezezimali We-Inland (IRD) waseHong Kong.

Ngokuya nge-IRD, okulandelayo kuyakhishwa kuzinzuzo ezingahlolwa:

• izinzuzo ezitholwe kusuka kunhlangano engaphansi kweNtela Yezinzuzo zaseHong Kong ;
• amanani asevele efakiwe ezinzuzweni ezingahlolwa zabanye abantu abakhokhiswa intela yenzuzo;
• inzalo Yezitifiketi Zokulondolozwa Kwentela;
• inzalo, kanye nanoma iyiphi inzuzo eyenziwe maqondana nesibambiso esikhishwe ngaphansi kwe-Loans Ordinance noma i-Government Bonds, noma ithuluzi le-Exchange Fund noma ithuluzi lezikweletu le-Hong Kong dollar elakhiwe ngamazwe amaningi;
• inzuzo yenzalo kanye nenzuzo yokuhweba etholakala kumathuluzi esikweletu wesikhathi eside;
• inzalo, inzuzo noma inzuzo etholakala kumathuluzi esikweletu afanelekile (akhishwe ngomhla ka-1 Ephreli 2018 noma ngemuva kwawo) akhululiwe ekukhokheni Intela Yezinzuzo; futhi
• amanani atholakele noma anqwabelene wohlelo lokutshalwa kwezimali olucacisiwe ngumuntu oyedwa noma kumuntu oyedwa

Uma usafuna ukwazi imininingwane ethe xaxa mayelana nokukhululwa enteleni kwezinkampani ezingaphesheya kwezilwandle zaseHong Kong , ungaxhumana nethimba lethu lokubonisana nge-imeyili: [email protected]

Funda kabanzi:

• Inzuzo yokubalwa kwemali eHong Kong
• Insizakalo yokucwaninga amabhuku eHong Kong

Ama-akhawunti enkampani enomkhawulo azocwaningwa yi-Certified Public Accountant ngaphambi kokuthumela eMnyangweni Wezezimali We-Inland (IRD) kanye nombiko womcwaningi mabhuku kanye neProfit Tax Return.

Uma izinzuzo zebhizinisi zingasuki eHong Kong, futhi inkampani ingakalisunguli ihhovisi eHong Kong futhi ayiqashi nabasebenzi baseHong Kong, inzuzo yayo etholakalayo izokhishwa kwiNtela Yenzuzo. Kepha iNkampani kufanele ifake isicelo sesikhundla sokuxolelwa kwezicelo ezingasolwandle kwi-IRD.

Noma imuphi umuntu ohluleka ukufaka amafomu entela yeNzuzo Yenzuzo noma anikeze imininingwane engamanga eMnyangweni Wezentela wase-Inland unecala futhi kufanele abhekane nokushushiswa kubangele izinhlawulo noma aboshwe. Ngaphezu kwalokho, isigaba 61 se-Inland Revenue Ordinance sikhuluma nganoma yikuphi ukuthengiselana okunciphisa noma okunganciphisa inani lentela elikhokhwa yinoma yimuphi umuntu lapho uMhloli enombono wokuthi okwenziwayo kungokwenziwe noma kuyinkohliso noma ukuthi noma ikuphi ukubambeka akusebenzi empeleni. Uma kusebenza uMhloli angahle anganaki noma ikuphi ukuthengiselana okunjalo noma isimo futhi umuntu othintekayo uyohlolwa ngokufanele.

Funda kabanzi :

• Izinsizakalo Zokubalwa Kwezimali Nokubalwa Kwezimali
• Insizakalo yokucwaninga amabhuku eHong Kong

Kungasetshenziswa inhlawulo yokuqala yamadola ayizinkulungwane ezimbalwa noma ngaphezulu uma i-Profit Tax Return Hong Kong ingafakwanga ngaphambi kosuku olubekiwe.

Inhlawulo eyengeziwe ingasetshenziswa futhi yinkantolo yesifunda evela eMnyangweni Wezezimali We-Inland.

Kusamele utshele i-HMRC ukuthi inkampani yakho inesibopho seNkampani. Kufanele ukwenze lokhu kungakapheli izinyanga eziyi-12 kuphele isikhathi sakho sokubalwa kweNtela seNkampani. Uma ungakwenzi, inkampani noma inhlangano yakho ingakhokhiswa inhlawulo. I-HMRC ibiza lokhu ngokuthi 'ukwehluleka ukwazisa' inhlawulo.

I-akhawunti yokuqala kufanele ifakwe ezinyangeni ezingama-21 ngemuva kokubhaliswa neCompany House.

• Intela Yemali Engenayo
• Umshuwalense Kazwelonke
• Intela Yezinhlangano
• Intela Yokuthola Imali Enkulu
• I-VAT

Funda kabanzi:

• Umehluko phakathi kwe-LLP nokulinganiselwe kwangasese
• Ungayivula kanjani inkampani enomkhawulo e-UK ?

I-HMRC ingakhokhisa inhlawulo efinyelela ku- £ 3,000 ngonyaka wentela ngokwehluleka ukugcina amarekhodi noma ukugcina amarekhodi anganele.

Kufanele ubhalisele i-VAT nge-HM Revenue and Customs (HMRC) uma inzuzo yakho ekhokhiswa intela ye-VAT yebhizinisi lakho ingaphezu kwe- £ 85,000.

Funda kabanzi:

• Ungayisetha kanjani inkampani enomkhawulo e-UK ?

Inkampani noma inhlangano ingahle 'ilele' uma ingenzi ibhizinisi ('ukuhweba') futhi ingenayo enye imali engenayo, isibonelo, izimali.

Yebo. Kufanele ufake isitatimende sakho sokuqinisekisa (imbuyiselo yangaphambilini yonyaka) nama-akhawunti wonyaka neCompanies House noma ngabe inkampani yakho elinganiselwe.

Isethenjwa sakho somkhokhi wentela esihlukile, yikhodi eyingqayizivele ekhomba umuntu ngamunye okhokha intela noma inkampani eyodwa. Izinombolo ze-UTR zase-UK zinamadijithi ayishumi ubude, futhi zingafaka uhlamvu 'K' ekugcineni.

Izinombolo ezihlukile zabakhokhi bentela zisetshenziswa yi-HMRC ukugcina umkhondo wabakhokhi bentela, futhi 'iyisihluthulelo' umthelisi asisebenzisayo ukuthola zonke izingxenye ezihambayo ezihlobene nezindaba zakho zentela zase-UK.

Funda kabanzi:

• Ukwakhiwa kwenkampani yase-UK
• Intela yenkampani ibuyisa i-UK

Yebo. Kufanele ufake isitatimende sakho sokuqinisekisa (imbuyiselo yangaphambilini yonyaka) nama-akhawunti wonyaka neCompanies House noma ngabe inkampani yakho elinganiselwe

Ezimweni eziningi, izinkampani zaphesheya kwezilwandle kuyadingeka ukuthi zithumele amadokhumende e-Companies House e-UK. Imibhalo ye-accounting ehanjiswa yinkampani yaphesheya izoncika kulezi zimo ezilandelayo,

• Inkampani kudingeka ukuthi ilungiselele futhi idalule amadokhumende ezimali ngaphansi komthetho wabazali (umthetho wezwe lapho inkampani ifakwa khona)
• Uma kudingeka ukuthi kulungiswe futhi kudalulwe imibhalo yezimali ngaphansi komthetho wabazali ingabe inkampani ye-EEA. Inkampani ye-EEA yinkampani yaphesheya kwezilwandle ephethwe ngumthetho wezwe noma insimu ese-European Economic Area (EEA)

Funda kabanzi:

• Ukwakhiwa kwenkampani yase-UK engahlali nge-akhawunti yasebhange
• Ukusungula ibhizinisi e-UK

Lapho inkampani inikezwe ukukhishwa kusukela ngosuku oluthile, inkampani ngeke isanikezwa iFomu CS / C kusukela ngalolo suku kuqhubeke.

Kanjalo, inkampani okufakwe isicelo sayo sokuyekelwa ngeke idinge ukuletha ifomu lesicelo minyaka yonke ku-IRAS.

I-AGM ngumhlangano waminyaka yonke ophoqelekile wabaninimasheya. Ku-AGM, inkampani yakho izokwethula izitatimende zayo zezimali (ezaziwa nangokuthi "ama-akhawunti") phambi kwabaninimasheya (abaziwa nangokuthi "amalungu") ukuze bakwazi ukuphakamisa noma yimiphi imibuzo mayelana nesimo sezimali senkampani.

Usengayithumela nge-imeyili i-ECI uma kungekho kuhlolwa kwe-YA okunikezwe inkampani yakho. Noma kunjalo, awukwazi ukukhokha ngesitolimende. Izitolimende zinikezwa kuphela yi-IRAS lapho inkampani ifaka i-ECI yayo ezinyangeni ezintathu ngemuva kokuphela konyaka wayo wezimali futhi iku-GIRO.

Zonke izinkampani ezifakwe eSingapore ezinomkhawulo noma ezingenamkhawulo ngamasheya (ngaphandle kwezinkampani ezikhululiwe) kudingeka afayilishe isethi ephelele yezitatimende zezimali ngefomethi ye-XBRL ngokuya ngemikhombandlela yakamuva ekhishwe yi-ACRA (Accounting and Corporate Regulatory Authority) eSingapore ngoJuni 2013.

Awudingi ukufaka i-ECI yenkampani yakho uma ingekho futhi uma inkampani yakho ihlangabezana nomngcele olandelayo wemali engenayo ukuze i-Waiver ifake i-ECI:

Imali engenayo yonyaka engeqi ku- $ 5 million yezinkampani ezinonyaka wezimali ophela noma ngemuva kukaJulayi 2017.

I-XBRL isichazamazwi soLimi lwe-eXtensible Business Reporting. Imininingwane yezezimali iguqulwa ibe yifomethi ye-XBRL ngaleso sikhathi, ithunyelwe emuva naphakathi kwezinhlangano zebhizinisi. Uhulumeni waseSingapore uwuthumele enkampanini ngayinye yaseSingapore ukuthi ifake izitatimende zayo zezezimali kuphela ngefomethi ye-XBRL. Ukuhlaziywa kwedatha, ngakho-ke, okunqwabelene kunika imininingwane efanele mayelana nokuthambekela kwezezimali.

Iholo noma imali etholwe ngendlela yezimali ezibonakalayo (njengeBitcoins) ikhonjelwe emithethweni ejwayelekile yentela yemali engenayo. Irisidi lizokhokhiswa intela uma liyimali engenayo ngokwemvelo, futhi lingakhokhiswa intela uma kuyimali ngokwemvelo

Ukuphela konyaka wezezimali (FYE) waseSingapore kungukuphela kwesikhathi sokubalwa kwezimali senkampani esifinyelela ezinyangeni eziyi-12.

Ngokuvamile, inkampani enomkhawulo ezimele iyadingeka ngaphansi koMthetho Wezinkampani (“CA”) ukuze ibambe i-AGM yayo kanye onyakeni ngamunye wekhalenda futhi ingabi ngaphezu kwezinyanga eziyi-15 (izinyanga eziyi-18 zenkampani entsha kusukela ngosuku lokufakwa kwayo).

Izitatimende zezezimali ezingekho ngaphezu kwezinyanga eziyisithupha ubudala kufanele zibekwe kwi-AGM (isigaba 201 CA) sezinkampani ezizimele ezinqunyelwe.