ISingapore Ibamba Intela kanye Nesivumelwano Sentela Esiphindiwe (i-DTA)

Isikhathi esibuyekeziwe: 02 Jan, 2019, 12:07 (UTC+08:00)

Singapore Double Tax Agreement (DTA)and Withholding Tax

Izinhlangano zasekhaya ezikhokha izinhlobo ezithile zengeniso kwabangewona abahlali kudingeka zigodle intela.

Ngaphandle kokuthi inani lesivumelwano esiphansi lisebenze, inzalo yemalimboleko nokuqashiswa kwempahla ehambayo kungaphansi kwe-WHT ngezinga le-15%. Izinkokhelo zeRoyalty zikhonjelwa ku-WHT ngezinga le-10%. Intela ebanjiwe imelela intela yokugcina futhi isebenza kuphela kwabangewona abahlali abangaqhubeki nebhizinisi eSingapore futhi abangenayo i-PE eSingapore. Usizo lobuchwepheshe nezimali zokuphatha zezinsizakalo ezinikezwe eSingapore zikhokhiswa intela ngezinga lenkampani elikhona. Kodwa-ke, lena akuyona intela yokugcina. AmaRoyalties, inzalo, ukuqashwa kwempahla egudlukayo, usizo lobuchwepheshe, kanye nezimali zokuphatha kungakhokhiswa ku-WHT ezimweni ezithile noma kunciphiswe amanani entela, imvamisa ngaphansi kokukhuthaza imali noma ama-DTA.

Izinkokhelo ezenziwe kubathokozi bomphakathi kanye nabachwepheshe abangahlali abahlala eSingapore nabo bakhokhiswa intela yokugcina engu-15% emholweni wabo wonke. Kubabungazi bomphakathi, lokhu kubonakala kuyintela yokugcina ngaphandle uma befanele ukukhokhiswa intela njengezakhamizi zaseSingapore. Kodwa-ke, ochwepheshe abangahlali bangakhetha ukukhokhiswa intela yenani elikhona labantu abangahlali ku-22% kwimali engenayo uma lokhu kubangela izindleko eziphansi zentela. Izinga le-WHT lokukhokhwa kwabajabulisi abangahlali lancishiswa laya ku-10% kusukela ngomhlaka 22 kuNhlolanja 2010 laya kumhlaka 31 Mashi 2020.

Izinkokhelo zezimali zomthetho wemikhumbi azikho ngaphansi kwe-WHT.

Amanani we-WHT akhonjiswa kuthebula elilandelayo.

Umamukeli	I-WHT (%)
Umamukeli	Izabelo (1)	Inzalo (2)	AmaRoyalty (2)
Abantu abahlala khona	0	0	0
Izinhlangano zokuhlala	0	0	0

Izinhlangano ezingezona ezokuhlala kanye nabantu:
Akusona isivumelwano	0	15	10
Isivumelwano:
I-Albania	0	5 (3b)	5
E-Australia	0	10	10 (4a)
I-Austria	0	5 (3b, d)	5
I-Bahrain	0	5 (3b)	5
IBangladesh	0	10	10 (4a)
IBarbados	0	12 (3b)	8
IBelarus	0	5 (3b)	5
IBelgium	0	5 (3b, d)	3/5 (4b)
I-Bermuda (5a)	0	15	10
I-Brazil (5c)	0	15	10
I-Brunei	0	5/10 (3a, b)	10
IBulgaria	0	5 (3b)	5
I-Cambodia (5d)	0	10 (3b)	10
ECanada	0	15 (3e)	10
I-Chile (5b)	0	15	10
I-China, i-People's Republic of	0	7/10 (3a, b)	I-6/10 (4b)
ECyprus	0	7/10 (3a, b)	10
I-Czech Republic	0	0	0/5/10 (4b, 4c)
IDenmark	0	10 (3b)	10
I-Ecuador	0	10 (3a, b)	10
IGibhithe	0	15 (3b)	10
I-Estonia	0	10 (3b)	7.5
I-Ethiopia (5d)	0	5	5
Iziqhingi zaseFiji, Republic of	0	10 (3b)	10
EFinland	0	5 (3b)	5
EFrance	0	0/10 (3b, k)	0 (4a)
IGeorgia	0	0	0
EJalimane	0	8 (3b)	8
IGuernsey	0	12 (3b)	8
I-Hong Kong (5c)	0	15	10
IHungary	0	5 (3b, d)	5
India	0	10/15 (3a)	10
I-Indonesia	0	10 (3b, e)	10
I-Ireland	0	5 (3b)	5
I-Isle of Man	0	12 (3b)	8
U-Israyeli	0	I-7 (3b)	5
I-Italy	0	I-12.5 (3b)	10
EJapan	0	10 (3b)	10
EJersey	0	12 (3b)	8
Kazakhstan	0	10 (3b)	10
Korea, Republic of	0	10 (3b)	10
I-Kuwait	0	I-7 (3b)	10
IDemocratic Republic yaseLao	0	5 (3b)	5
ILatvia	0	10 (3b)	7.5
ILibya	0	5 (3b)	5
ILiechtenstein	0	12 (3b)	8
ELithuania	0	10 (3b)	7.5
I-Luxembourg	0	0	7
EMalaysia	0	10 (3b, f)	8
IMalta	0	7/10 (3a, b)	10
EMauritius	0	0	0
EMexico	0	5/15 (3a, b)	10
EMongolia	0	5/10 (3a, b)	5
EMorocco	0	10 (3b)	10
EMyanmar	0	8/10 (3a, b)	10
ENetherlands	0	10 (3b)	0 (4a)
E-New Zealand	0	10 (3b)	5
ENorway	0	I-7 (3b)	7
I-Oman	0	I-7 (3b)	8
Pakistan	0	I-12.5 (3b)	10 (4a)
I-Panama	0	5 (3b, d)	5
IPapua New Guinea	0	10	10
IPhilippines	0	15 (3e)	10
IPoland	0	5 (3b)	2/5 (4b)
IPortugal	0	10 (3b, f)	10
I-Qatar	0	5 (3b)	10
IRomania	0	5 (3b)	5
Inhlangano yase Russia	0	0	5
IRwanda	0	10 (3a)	10
San Marino	0	12 (3b)	8
I-Saudi Arabia	0	5	8
Seychelles	0	12 (3b)	8
ISlovak Republic	0	0	10
ESlovenia	0	5 (3b)	5
Iningizimu Afrika	0	7.5 (3b, j, l)	5
ISpain	0	5 (3b, d, f, g)	5
I-Sri Lanka (5d)	0	10 (3a, b)	10
ESweden	0	10/15 (3b, c)	0 (4a)
ISwitzerland	0	5 (3b, d)	5
ETaiwan	0	15	10
Thailand	0	10/15 (3a, b, h)	5/8/10 (4d)
igalikuni	0	I-7.5 / 10 (3a, b)	10
I-Ukraine	0	10 (3b)	7.5
I-United Arab Emirates	0	0	5
i-United Kingdom	0	5 (3a, b, i)	8
I-United States (5c)	0	15	10
I-Uruguay (5d)	0	10 (3b, d, j, k)	5/10 (4e)
I-Uzbekistan	0	5	8
IVietnam	0	10 (3b)	5/10 (4f)

Amanothi

ISingapore ayinayo i-WHT kwizabelo ngaphezulu kwenani lentela yenzuzo okukhishwe kuyo izabelo. Kodwa-ke, ezinye izivumelwano zihlinzeka nge-WHT ephezulu kuzinzuzo uma iSingapore ingaphoqa i-WHT enjalo ngokuzayo.
Amanani okungewona wesivumelwano (intela yokugcina) asebenza kuphela kwabangewona abahlali abangaqhubeki nebhizinisi eSingapore futhi abangenayo i-PE eSingapore. Leli zinga lingahle liphinde lehliswe yizikhuthazo zentela.
Intshisekelo :
1. Izinga eliphansi noma ukukhululwa uma kutholwa yisikhungo sezezimali.
2. Kukhululiwe uma kukhokhelwe uhulumeni.
3. Izinga eliphansi noma ukukhululwa uma kukhokhwe ngesivumelwano sezimboni esivunyiwe.
4. Kukhululiwe uma kukhokhwe yibhange futhi kutholwa yibhange.
5. Kukhululwe uma kukhokhelwe ebhange kepha kuxhunyaniswe nesivumelwano semalimboleko kahulumeni noma kukhokhwe ezikhungweni ezithile / emabhange athile.
6. Kukhululwe uma kukhokhwe maqondana nemalimboleko evunyelwe noma isikweletu.
7. Kukhululwe uma kukhokhwe esikhwameni sempesheni esivunyelwe.
8. Izinga eliphansi uma likhokhelwa isikhungo sezezimali noma inkampani yomshuwalense noma ikhokhwe maqondana nezikweletu ezivela ekuthengisweni kwesikweletu kwanoma iyiphi impahla, okuthengiswayo, noma amasevisi.
9. Kukhululiwe uma kukhokhelwa isikhungo sezezimali.
10. Kukhululiwe uma kukhokhwa nguhulumeni.
11. Kukhululwe uma kukhokhwe maqondana nemalimboleko, isimangalo sesikweletu, noma isikweletu esiqinisekisiwe noma esivikelwe nguhulumeni.
12. Kukhishwe uma kukhokhwe maqondana nanoma yisiphi isisetshenziswa sesikweletu esisohlwini lwesitoko esaziwayo.
Amaroyalthi :
1. AmaRoyalties kumalungelo okushicilela wezincwadi noma wobuciko, kufaka phakathi ama-royalties wamafilimu, akhokhiswa intela engeyona isivumelwano.
2. Izinga eliphansi lokukhokha ngokuhlobene nezinsimbi zezimboni, ezentengiso, noma ezesayensi.
3. Amarhafu emisebenzini yokubhala, yobuciko, noma yesayensi, ngaphandle kwesoftware yekhompyutha, kepha kufaka phakathi amafilimu, ayakhokhiswa.
4. Isilinganiso esiphansi sika-5% semali yobukhosi yelungelo lobunikazi lomsebenzi wokubhala, wobuciko, noma wesayensi, kufaka phakathi amafilimu e-cinematograph, noma amafilimu noma amateyipu asetshenziselwa ukusakaza umsakazo noma ithelevishini, kanye no-8% wama-royalties maqondana namalungelo obunikazi, izimpawu zokuhweba, imiklamo noma imodeli, uhlelo , ifomula eyimfihlo, noma inqubo, noma okokusebenza kwezezimboni, ukuhweba, noma isayensi
5. Izinga eliphansi kwelungelo lobunikazi lomsebenzi wokubhala, wobuciko, noma wesayensi, ofaka amafilimu e-cinematograph, noma amafilimu noma amateyipu asetshenziselwa ukusakaza ngomsakazo noma kuthelevishini.
6. Izinga eliphansi lokukhokha ngokuya ngamalungelo obunikazi, ukwakheka, amafomula / izinqubo eziyimfihlo, noma okokusebenza / ulwazi lwezimboni, ezentengiso, noma ezesayensi.
Izivumelwano :
1. Isivumelwano neBermuda sihlanganisa kuphela ukushintshaniswa kolwazi.
2. Isivumelwano neChile sihlanganisa kuphela ukusebenza kwemikhumbi yamazwe omhlaba.
3. Izivumelwano neBrazil, iHong Kong, ne-United States zihlanganisa kuphela imisebenzi yokuthumela nokuthuthwa komoya.
4. Isivumelwano noma isilinganiso esiphansi sisebenza kusuka ngomhlaka 1 Januwari 2018.

Funda kabanzi

ISingapore

Mayelana NATHI

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.