Sizokwazisa kuphela izindaba ezintsha nezinhle kuwe.
ISamoa, ezimele kusukela ngo-1962, etholakala oLwandlekazi iSouth Pacific empumalanga ye-International Date Line, yakhiwe yiziqhingi eziyi-9, i-Independent State of Samoa, eyaziwa ngokuthi iSamoa, yakhiwa iziqhingi ezimbili ezinkulu, iSavai'i ne-Upolu, neziqhingi ezincane eziyisikhombisa. Isikhungo sokuphatha nokuhweba saseSamoa sise-Apia, inhloko-dolobha yaso. Ilungu leCommonwealth of Nations, iSamoa yintando yeningi ephalamende eliqinile futhi elingenabumbano
Abantu eSamoa bacishe babe ngabantu abangama-200,000. Cishe izingxenye ezintathu kwezine zabantu zihlala esiqhingini esikhulu i-Upolu. Abantu abangama-92.6% bangamaSamoa, ama-7% ama-Euronesians (abantu bezinhlanga ezixubekile zaseYurophu nasePolynesia) kanti u-0.4% ngabaseYurophu, ngokwe-CIA World Factbook. AmaMaori aseNew Zealand kuphela adlula amaSamoa phakathi kwamaqembu asePolynesia.
Olimi lwalo oluyisisekelo lwesiNgisi.
ISamoa yintando yeningi, inesishayamthetho esingenacala, i-Fono; uNdunankulu okhetha iKhabhinethi; kanye nenhloko yezwe, efana nenkosi yomthethosisekelo. Ngaphansi komthethosisekelo, inhloko yezwe ikhethwa yiFono iminyaka emihlanu. Kodwa-ke, ngamalungiselelo akhethekile anqunywa ngo-1962 lapho kuqala ukusebenza umthethosisekelo, uMalietoa Tanumafili II (owashona ngo-2007) kanye nenye inkosi enkulu (eyashona ngo-1963) babezohlala ehhovisi impilo yabo yonke.
UNdunankulu, okumele abe yilungu leFono futhi wesekwe iningi lamalungu alo, uqokwa yinhloko yezwe. UNdunankulu ukhetha amalungu ayi-12 ukuthi akhe iKhabhinethi, eliphethe uhulumeni ophethe. Inhloko yezwe kufanele ivume umthetho omusha ngaphambi kokuba ube ngumthetho.
I-Fono inamalungu angama-49, angama-47 akhethwe ezifundeni ezingama-41 yi-universal adult suffra, ezobangwa kuphela ngabanikazi bamatayi (izinduna ze-aiga, noma imindeni eyandisiwe, okungabalelwa ku-25,000), kanye nababili abakhethwe kumarowu ahlukene okhetho ahlanganisa lawo wozalo lwangaphandle. IFono ihlale iminyaka emihlanu.
Isilinganiso senkululeko yezomnotho eSamoa siyi-61.5, okwenza umnotho wayo ube ngowama-90 ngokukhululeka kakhulu ku-Index ye-2018. Amaphuzu ayo jikelele ande ngamaphuzu ayi-3.1, ngokuthuthuka kokusebenza kwezomthetho kanye nempilo yezezimali okudlula kakhulu ukwehla okuncane ezilinganisweni zomthwalo wentela nezinkomba zenkululeko yokuhweba.
ISalaan Tala ($)
I-Exchange Control ifaka ukulawulwa kokuthengiselana kwemali yakwamanye amazwe phakathi kweSamoa nomhlaba wonke, kufaka phakathi ukuthengwa nokuthengiswa kwemali yangaphandle eSamoa. Le mithetho isiza iBhange Elikhulu laseSamoa ukuqapha ukungena kwemali nokulawula ukuphuma kwemali
Umkhakha wezinsizakalo zezezimali eSamoa unabahlinzeki abahlukahlukene bezinsizakalo zezezimali; kodwa-ke, banikela ngezinsizakalo ezahlukahlukene ezigxilwe ezindaweni zasemadolobheni. Imboni yasebhange inamabhange amane ezentengiselwano (izinkampani ezimbili ezibandakanya amazwe, kanye nezinkampani ezimbili zasendaweni). Kodwa-ke, iZikhungo Zezimali Zomphakathi (PFIs) ziphethe imakethe yezikweletu yasekhaya, lapho iSamoa National Provident Fund (SNPF) iphethe ama-22.6% esabelo semakethe. I-Development Bank yaseSamoa (i-DBS) ingomunye umdlali omkhulu emakethe yezikweletu yasekhaya, ephethe u-10.3% wesabelo semakethe (Dec. 2014). I-DBS ibuye isebenzise uhlelo lwezezimali oluncane kanye ne-SME, kepha imisebenzi iphazanyiswe ubugebengu obuphezulu.
Funda kabanzi: I- akhawunti yasebhange yaseSamoa
Umthetho oyinhloko wasolwandle eSamoa uthi: International Companies Act ka-1987, i-International Tr trust Act ka-1987, i-Offshore Banking Act ka-1987, i-The International Insurance Act ka-1988 njengoba ichitshiyelwe. Izinkampani Zakwamanye Amazwe ('IC's') yizinkampani ezifakwe eSamoa ngaphansi koMthetho Wezinkampani Zamazwe Ngamazwe we-1987, kepha ibhizinisi lawo elizokwenziwa ngaphandle kweSamoa, futhi okungenzeka ukuthi alenzi ibhizinisi nanoma yimuphi umuntu ohlala eSamoa.
I-One IBC Limited inikezela ngosizo lwe-Incorporation eSamoa ngohlobo lweNkampani Yomhlaba Wonke (IC)
Inkampani Yomhlaba Wonke ayikwazi ukuhweba nabantu baseSamoa noma ibe nezindlu zendawo. I-International Company ayikwazi ukwenza ibhizinisi lokubhanga, lomshuwalense, lokuqinisekisa, lokuqinisekisa kabusha, lokuphatha isikhwama, ukuphathwa kwezikimu zokutshala imali ngokuhlanganyela, ukuphathwa kwezikhwama, ukuphathiswa kwezimali noma yimuphi omunye umsebenzi ongaphakamisa ukuhlangana nebhange noma izimboni zomshuwalense ngaphandle kokuthola ilayisense elifanele . Inkampani efakwe eSamoa inamandla afanayo nomuntu wemvelo.
Amagama ezinkampani zaseSamoa kufanele agcine ngegama elilodwa lamagama alandelayo, noma izifinyezo zawo ezifanele - Limited, Corporation, Incorporate, Societe Anonyme, Sociedad Anonima, njll. Amagama angaba kunoma yiluphi ulimi inqobo nje uma izinhlamvu zamaRoma zisetshenziswa nanoma yisiphi isijobelelo esijwayelekile senkampani kuyamukeleka. Amagama alandelayo awakwazi ukusetshenziswa egameni lenkampani yaseSamoa: 'Trust', 'Bank', 'Insurance'. Ngaphezu kwalokho, amagama anjenge-'Sisekelo ',' uCharity 'namanye angavunyelwa ngokuya ngokuqonda kweRegistry. Amagama akhombisa noma yikuphi ukuxhumana noHulumeni basekhaya, bezwe noma bakahulumeni akuvunyelwe.
Umbhalisi angacela ukuhunyushwa kwesiNgisi ukuze anelise ukuthi igama elihlongozwayo akulona igama elivinjelwe noma elinelayisense. Amagama amaShayina avunyelwe futhi angafakwa kuSitifiketi Sokuhlanganiswa Kwenkampani.
Imibhalo yokufakwa eSamoa ayinalo igama noma ubunikazi bamasheya noma abaqondisi. Ngenxa yalokho awekho amagama avelayo kwirekhodi lomphakathi.
Funda kabanzi : Ukubhaliswa kwenkampani yaseSamoa
Akunasidingo semali esinqunyiwe. I-share capital egunyaziwe ejwayelekile yi-US $ 1,000,000. I-share capital egunyaziwe ingavezwa nganoma iyiphi imali. Isamba semali ekhishwe ubuncane kungaba isabelo esisodwa esingenani elilinganiselwe noma isabelo esisodwa senani elilinganiselwe. Izinkampani Samoa Zamazwe Omhlaba zingakhipha amasheya abhalisiwe, amasheya ethwala, amasheya akhethwayo, kanye namasheya ahlengekayo, amasheya anenani elilinganiselwe noma abiwe ngamalungelo okuvota noma ngaphandle kwawo.
Amasheya athengayo, amasheya akhethwayo, amasheya anenani elilinganayo noma inani elilinganiselwe, amasheya anamalungelo okuvota noma awekho amalungelo okuvota, amasheya ahlengekayo, kanye namasheya ancishisiwe konke kuvunyelwe.
ISamoa idinga ubuncane bomqondisi oyedwa nabaqondisi bezinkampani abavunyelwe. Amagama abaqondisi awaveli kufayela lomphakathi. Asikho isidingo sokuba nabaqondisi bezakhamuzi.
Kudingeka ubuninimasheya oyedwa ongaba ngumuntu oyedwa noma inhlangano yenkampani. Imininingwane yabanikazi abanenzuzo nabaninimasheya akuyona ingxenye yamarekhodi womphakathi.
Imibhalo yokufakwa eSamoa ayinalo igama noma ubunikazi bamasheya noma abaqondisi. Ngenxa yalokho awekho amagama avelayo kwirekhodi lomphakathi.
Ayikho intela yemali engenayo noma eminye imisebenzi noma enye intela eqondile noma engaqondile noma intela yesitembu ekhokhwayo kwimisebenzi noma inzuzo ye, noma kwizabelo nenzalo ekhokhelwe noma, kunoma iyiphi i-trust, ubudlelwano bamazwe omhlaba noma obunqunyelwe, inkampani yamazwe angaphandle noma yangaphandle ebhalisiwe noma inikezwe ilayisense ngaphansi kweMithetho ehlukahlukene ye-Offshore Finance Center. Ngokufanayo abaninimasheya, amalungu, abazuzi, ophathina noma abanye abanikazi abanenzuzo bamabhizinisi anjalo abakhululiwe enteleni eSamoa. Azikho izivumelwano zentela ezifakiwe nanoma yimaphi amazwe.
Izitatimende zezezimali, ama-akhawunti noma amarekhodi kufanele agcinelwe iSamoa Company
Zonke izinkampani kumele zibe neHhovisi Elibhalisiwe kanye ne-Resident Agent eSamoa okufanele ngabe iyinkampani ethembekile enelayisense. Kunezidingo zezinkampani zaseSamoa ukuthi zilungiselele amaRejista Abaqondisi, Onobhala kanye namaLungu nokuthi lokhu kugcinwe eHhovisi Elibhalisiwe. Izinkampani zaseSamoa kufanele ziqoke unobhala wenkampani ongaba ngumuntu wemvelo noma inkampani yomzimba. Unobhala wenkampani angaba ngobuphi ubuzwe futhi akudingeki ukuthi ahlale eSamoa.
Isivumelwano se-Double Tax sisayinwe nguNdunankulu uTuilaepa Sailele Malielegaoi kanye noNdunankulu waseNew Zealand uToosavili John Key ngoLwesithathu lomhla ziyi-8 kuNtulikazi, e-Apia.
Njengesivumelwano sokuqala sohlobo lwayo lweSamoa, futhi noNdunankulu waseSamoa evuma ukuthi amava eSamoa ekuxoxisaneni ngezivumelwano zentela ephindwe kabili awaphelele njengaseNew Zealand, umholi kaHulumeni waseSamoa wabelana ngokubonga kwakhe ngemizamo yeNew Zealand yokufinyelela esivumelwaneni esizuzisa .
Imbuyiselo yentela yemali engenayo yabo bonke abakhokhi bentela kufaka phakathi ubambiswano noma abaphatheli bamatrasti kumele balethe imbuyiselo yentela yemali engenayo zingakapheli izinyanga ezi-3 ngemuva kokuphela konyaka wentela. Unyaka wentela unyaka wekhalenda kusuka ngomhlaka 1 Januwari kuya kumhlaka 31 Disemba. Lapho unyaka wezezimali ungaphandle komhla zingama-31 kuZibandlela kumele kukhishwe imvume yeKhomishani yonyaka wentela obambele ngaphambi kokufaka imbuyiselo yentela yemali engenayo yenkampani yaseSamoa.
Isihloko | Usuku olumisiwe |
---|---|
Ilayisense Yebhizinisi | 31/01/2018 |
P6 | 15/02/2018 |
Intela Yesikhashana - Mashi | 31/03/2018 |
Intela Yemali Engenayo | 31/03/2018 |
Intela Yesikhashana - Julayi | 31/07/2018 |
Intela Yesikhashana - Okthoba | 31/10/2018 |
Amafomu we-PAYE | 15 th Njalo Inyanga |
Amafomu e-VAGST | 21 st Njalo ngenyanga |
Isijeziso sokufaka emuva kwesikhathi: Uma ukubuyiselwa kwentela okudingeka ukuthi kufakwe ngumuntu ngaphansi komthetho wentela kuhlala kungagciniwe ekuphelelweni kwenyanga eyodwa ngemuva kosuku olufanele lokufaka ifomu, lowo muntu unesibopho: enkampanini, enhlawulisweni engu- $ 300 ; noma nganoma yiliphi elinye icala, kunhlawulo engu- $ 100. Umuntu ohluleka ukufaka noma ukufaka noma yimuphi umqulu, ngaphandle kwentela, njengoba kudingeka ngaphansi komthetho wentela unecala lokuthola isijeziso se- $ 10 ngosuku ngalunye noma ingxenye yosuku kuze kufike ku- $ 500 ephezulu ngokwehluleka ukufaka noma ukufaka idokhumenti. Ngokwezinhloso zesigatshana, umuntu uyayeka ukwenza iphutha uma idokhumende yamukelwa nguKhomishani.
Inhlawulo ekhokhwa emuva kwesikhathi: Uma noma iyiphi intela ekhokhwa ngumkhokhi wentela ihlala ingakhokhiwe ekupheleni kwenyanga eyodwa ngemuva kosuku olubekiwe noma, uma uKhomishani enwetshe usuku olubekiwe ngaphansi kwesigaba 31, usuku olwandisiwe, umkhokhi wentela unesibopho sokukhokha sekwedlule isikhathi inhlawulo elingana no-10% wenani lentela engakhokhiwe. Inhlawulo ekhokhwa ngumkhokhi wentela ngaphansi kwalesi sigaba kufanele kubhekwane nayo ngaphansi kwesigaba 66 kuze kube yilapho intela okukhokhiswa inhlawulo kutholakala ukuthi ayikhokhiwe. Kulesi sigaba, “intela” ayifaki inhlawulo
Sihlala siziqhenya ngokuba ngumhlinzeki wezinsizakalo zezezimali nezinkampani ezimakethe ezimakethe zomhlaba wonke. Sinikeza inani elincono nelincintisana kakhulu kuwe njengamakhasimende anenani eligugu lokuguqula izinhloso zakho zibe yisixazululo ngohlelo lokusebenza olucacile. Isixazululo Sethu, Impumelelo Yakho.