I-UAE yethula ubunikazi be-100% bangaphandle kanye ne-Value Added Tax (VAT)

Umthetho omusha uhlose ukukhulisa ukuheha kwe-UAE njengenhloso ye-FDI.

I-2018 ivulwe ngokwethulwa kwe-5% Value Added Tax (VAT) kuzimpahla nezinsizakalo e-United Arab Emirates (UAE) naseSaudi Arabia - izifundazwe ezimbili zokuqala ukusebenzisa intela entsha eMkhandlwini Wokubambisana we-Gulf wesithupha (GCC) ).

Ngubani ozokhokha i-VAT?

Ukubhaliswa okuphoqelekile manje kuyadingeka kuzo zonke izinkampani, amabhizinisi noma izinhlangano ezinikezwa intela yempahla nezinsizakalo ezikhokhiswa ngonyaka ezingaphezu kuka-AED 375,000 (US $ 100,000). Indlu yebhizinisi ikhokha uhulumeni, intela ayiqoqayo kumakhasimende akhe. Ngasikhathi sinye, ithola imbuyiselo evela kuhulumeni ngentela eyikhokhele abahlinzeki bayo.

Ngokuya ngemithetho nemithethonqubo ye-VAT, ezinye izinsizakalo eziyisisekelo (nezimpahla) njengokudla, izithuthi zomphakathi, kanye neminye imisebenzi yezempilo ayikhokhiswa kwi-VAT, kanti ezinye izinsizakalo zizokhokhiswa intela ngamaphesenti ayi-zero.

Kungani i-VAT e-UAE?

IVAT isetshenzisiwe e-UAE ngenhloso yokwehlisa ukuncika kwezwe emithonjeni kawoyela ngenzuzo. Izokwenzela uhulumeni umthombo omusha futhi ozinzile wemali, ozosetshenziselwa ukuhlinzeka ngezinsizakalo zomphakathi ezingcono nezithuthuke kakhulu. Ngakho-ke, inzuzo enkulu ye-VAT iwenzela umphakathi jikelele.

I-VAT isebenza kumaphi amabhizinisi?

I-VAT isebenza ngokulinganayo kumabhizinisi abhaliswe ngentela aphethwe ezwenikazi lase-UAE nasezindaweni zamahhala. Kodwa-ke, uma iKhabinethi ye-UAE ichaza indawo ethize yamahhala ngokuthi 'indawo ekhethiwe', kufanele iphathwe njengaphandle kwe-UAE ngenhloso yentela. Ukudluliswa kwezimpahla phakathi kwezindawo eziqokiwe akukhokhiswa intela.

Ukufakwa kwe-VAT kumabhizinisi

Amabhizinisi azoba nesibopho sokubhala ngokucophelela imali engenayo yebhizinisi, izindleko nezindleko ezihlobene ne-VAT.

Amabhizinisi abhalisiwe nabadayisi bazokhokhisa i-VAT kuwo wonke amakhasimende abo ngesilinganiso esikhona bese bethola i-VAT kuzimpahla / izinsizakalo abazithenga kubahlinzeki. Umehluko phakathi kwalezi zimali uyabuyiselwa noma ukhokhelwe uhulumeni.

Inqubo yokubuyisa ne-VAT

Iqembu elilodwa le-IBC lababhalisi abaqeqeshiwe abaqashiwe e-UAE ligxile ekucaciseni isikhundla samakhasimende ethu se-VAT bese lisebenzisa futhi lenza izinqubo zokuqinisekisa ukuthobela kwazo. I-One IBC inikeza uhla oluphelele lwezinsizakalo ezihlobene ne-VAT kusuka kwezokweluleka, ukubhaliswa kanye nokuqaliswa kuze kufike ekugcineni amabhuku, ukubuyisa nokubuyiselwa kwe-VAT. Siyaqonda ukuthi isimo sawo wonke amaklayenti sehlukile futhi singanikeza zonke lezi zinsizakalo ngesisekelo sephakethe le-VAT eliphelele noma uphiko oluthile lwesevisi.

Ngo-Okthoba 2018, umthetho ovumela ubunikazi bamazwe angamakhulu ayisishiyagalolunye bezinkampani emikhakheni ethile yezomnotho wagcina uqalile ukusebenza e-UAE ngemuva kweminyaka eminingi yezingxoxo. Phambilini, i-Article 10 yoMthetho Wezinkampani Ezentengiselwano ze-UAE yayidinga ukuthi amasheya angama-51% noma ngaphezulu enkampanini esungulwe e-UAE kwakumele abe ngumnikazi wamasheya kazwelonke we-UAE. Umthetho omusha uhlose ukukhulisa ukuheha kwe-UAE njengenhloso ye-FDI nokwandisa ukugeleza kotshalomali emikhakheni ebekwe eqhulwini. Ngasikhathi sinye, uMkhandlu Ophethe wase-Abu Dhabi umemezele ukuthi wonke amalayisense amasha ezomnotho akhishwe e-Abu Dhabi azokhokhiswa kwizimali zendawo iminyaka emibili kusukela ngosuku lokukhishwa kokuqala. Inguquko ebikade ilindelwe isebenza kuphela emikhakheni enomkhawulo yomnotho engabonakali kuhlu 'olubi' olusungulwe yiKhabinethi ye-UAE futhi ayisebenzi ezindaweni ezikhululekile lapho ubunikazi bezinkampani zakwamanye amazwe sezivumelekile. Abatshalizimali abaningi bakhathazekile ngemikhawulo yobunikazi bangaphandle futhi abajabuli ngokuyeka ukuphathwa kwenkampani yabo kumlingani wendawo.

Kuleyo mikhakha evela 'kuhlu olungelona iqiniso', i-One IBC ephumelele i-'Corporate Nominee shareholder Model 'yenza amaklayenti akwazi ukugcina ukulawula ubunikazi be-100% bebhizinisi labo futhi abe namandla okuhweba nazo zonke izindawo ezise-UAE naseGCC. I-One IBC isebenza futhi ilawula iphothifoliyo yezinkampani ezingama-100% eziphethwe yi-UAE Liability Companies (LLCs) ezingasebenza njengomlingani wasendaweni we-51%. Ngokusebenzisa imibhalo yokunciphisa ubungozi, konke ukuphathwa kokuphathwa, ukulawulwa kwezezimali kanye nokusebenza kwansuku zonke kwebhizinisi kudluliswa kubaninimasheya abangama-49% ngenzuzo 'yemali yoxhaso yonyaka ehleliwe'.

Le ndlela yamasheya ezinkampani yenza umtshali-zimali akwazi ukugcina ubunikazi nokulawula ibhizinisi labo okungu-100%, ngenkathi esaqhubeka nokuhambisana ngokuphelele nomthetho wezinkampani zaseBahrain. I-IBC eyodwa inikela One IBC bokuphathwa okuqhubekayo nokuphathwa kwezinkampani zamakhasimende ayo, kusukela ekunikezeni izixazululo ezigcwele zasemuva ekusizeni ngentela nokuhambisana nokulawulwa. Ukusetha inkampani e-UAE noma eBahrain kuzophinde kudale isidingo se-akhawunti yasebhange yenkampani, i-akhawunti yasebhange yomuntu siqu nezimvume zokuhlala. Singasiza amaklayenti ethu ngazo zonke lezi zinto.

Umthetho Wezinkampani wangaphambilini waqaphela izinhlobo ezintathu eziyinhloko zezinkampani - izinkampani ezinqunyelwe amasheya, izinkampani ezinesikweletu esilinganiselwe (LLCs) kanye 'nezinkampani ezaziwayo'. Ngaphansi koMthetho we-DIFC No. 5 ka-2018, izinkampani ezinesikweletu esilinganiselwe (LLCs) zichithwe. Ama-LLC akhona aguqulwe ngokuzenzekelayo aba izinkampani ezizimele, ngenkathi amabhizinisi afakwa njengezinkampani ezinqunyelwe amasheya aguqulwe ngokuzenzekelayo aba izinkampani ezizimele noma zomphakathi. 'Izinkampani ezaziwayo' (amagatsha ezinkampani zakwamanye amazwe) ziyaqhubeka nokuba khona. Ngokuvamile, izinkampani ezizimele zingaphansi kwezidingo ezimbalwa zokulawulwa kunezinkampani zomphakathi. Zonke izinkampani bekufanele zithole isaziso sesimo sazo esisha ngemuva kokuguqulwa.

Funda kabanzi

• I-EU isusa i-UAE ohlwini lwentela
• Ukwakhiwa Kwenkampani Yasolwandle e-UAE