Tsamaisa
Notification

Na u tla lumella One IBC ho u romella tsebiso?

Re tla u tsebisa feela litaba tse ncha le tse monate ho uena.

U bala ka Sesotho phetolelo ke lenaneo la AI. Bala ka ho eketsehileng ho itšireletsa 'me u re tšehetse ho fetola puo ea hau e matla. Khetha ka Senyesemane .

Singapore e Patang Lekhetho le Tumellano ea Lekhetho la Bobeli (DTA)

Nako e ntlafalitsoeng: 02 Jan, 2019, 12:07 (UTC+08:00)

Singapore Double Tax Agreement (DTA)and Withholding Tax

Mekhatlo ea lapeng e lefang mefuta e itseng ea lekeno ho bao e seng baahi e tlameha ho hana lekhetho.

Ntle le haeba sekhahla se tlase sa tumellano se sebetsa, tsoala mekolotong le rente ea thepa e tsamaeang e tlas'a WHT ka sekhahla sa 15%. Litefiso tsa meputso li tlas'a WHT ka sekhahla sa 10%. Lekhetho le patiloeng le emela lekhetho la ho qetela mme le sebetsa feela ho bao e seng baahi ba sa etseng khoebo efe kapa efe naheng ea Singapore mme ba se nang PE naheng ea Singapore. Thuso ea tekheniki le litefiso tsa tsamaiso bakeng sa lits'ebeletso tse fanoeng Singapore li lefisoa lekhetho ka sekhahla se atileng sa likhoebo. Leha ho le joalo, ona ha se lekhetho la hoqetela. Meputso, phaello, khiriso ea thepa e tsamaeang, thuso ea tekheniki le litefiso tsa tsamaiso li ka lokoloha ho WHT maemong a mang kapa ho ea ka phokotso ea litefiso tsa lekhetho, hangata tlasa likhothaletso tsa lichelete kapa li-DTA.

Litefiso tse etsoang ho baetsi ba sechaba le litsebi tseo e seng baahi ba etsang litšebeletso naheng ea Singapore le tsona li lefisoa lekhetho la ho qetela la 15% ho lekeno lohle la bona. Bakeng sa boithabiso ba sechaba, sena se bonahala e le lekhetho la hoqetela ntle le haeba ba tšoaneleha ho lefisoa lekhetho joalo ka baahi ba lekhetho ba Singapore. Leha ho le joalo, litsebi tseo e seng baahi li ka khetha ho lefisoa lekhetho ka sekhahla se atileng sa lekhetho bakeng sa batho bao e seng baahi ba 22% ho lekeno le tlase haeba sena se baka litšenyehelo tse tlase tsa lekhetho. Sekgahla sa WHT sa ditefo ho bashebelli bao e seng baahi se ile sa fokotswa ho fihla ho 10% ho tloha ka la 22 Hlakola 2010 ho isa ho la 31 Hlakubele 2020.

Litefiso tsa litefiso tsa sekepe ha li tlas'a WHT.

Sekhahla sa WHT se bontšoa tafoleng e latelang.

Moamohedi WHT (%)
Likabelo (1) Thahasello (2) Meputso (2)
Batho ba lulang teng 0 0 0
Mekhatlo ea bolulo 0 0 0
Mekhatlo eo e seng baahi le batho ka bomong:
E seng selekane 0 15 10
Selekane:
Albania 0 5 (3b) 5
Australia 0 10 10 (4a)
Austria 0 5 (3b, d) 5
Bahrain 0 5 (3b) 5
Bangladesh 0 10 10 (4a)
Barbados 0 12 (3b) 8
Belarus 0 5 (3b) 5
Belgium 0 5 (3b, d) 3/5 (4b)
Bermuda (5a) 0 15 10
Brazil (5c) 0 15 10
Brunei 0 5/10 (3a, b) 10
Bulgaria 0 5 (3b) 5
Cambodia (5d) 0 10 (3b) 10
Canada 0 15 (3e) 10
Chile (5b) 0 15 10
China, Rephabliki ea Batho ea 0 7/10 (3a, b) 6/10 (4b)
Cyprase 0 7/10 (3a, b) 10
Riphaboliki ea Czech 0 0 0/5/10 (4b, 4c)
Denmark 0 10 (3b) 10
Ecuador 0 10 (3a, b) 10
Egepeta 0 15 (3b) 10
Estonia 0 10 (3b) 7.5
Ethiopia (5d) 0 5 5
Lihlekehleke tsa Fiji, Rephabliki ea 0 10 (3b) 10
Finland 0 5 (3b) 5
Fora 0 0/10 (3b, k) 0 (4a)
Georgia 0 0 0
Jeremane 0 8 (3b) 8
Guernsey 0 12 (3b) 8
Hong Kong (5c) 0 15 10
Hungary 0 5 (3b, d) 5
India 0 10/15 (3a) 10
Indonesia 0 10 (3b, e) 10
Ireland 0 5 (3b) 5
Isle of Man 0 12 (3b) 8
Iseraele 0 7 (3b) 5
Italy 0 12.5 (3b) 10
Japane 0 10 (3b) 10
Jersey 0 12 (3b) 8
Kazakhstan 0 10 (3b) 10
Korea, Rephabliki ea 0 10 (3b) 10
Kuwait 0 7 (3b) 10
Rephabliki ea Demokrasi ea Lao 0 5 (3b) 5
Latvia 0 10 (3b) 7.5
Libya 0 5 (3b) 5
Liechtenstein 0 12 (3b) 8
Lithuania 0 10 (3b) 7.5
Luxembourg 0 0 7
Malaysia 0 10 (3b, f) 8
Malta 0 7/10 (3a, b) 10
Mauritius 0 0 0
Mexico 0 5/15 (3a, b) 10
Mongolia 0 5/10 (3a, b) 5
Moroko 0 10 (3b) 10
Myanmar 0 8/10 (3a, b) 10
Netherlands 0 10 (3b) 0 (4a)
New Zealand 0 10 (3b) 5
Norway 0 7 (3b) 7
Oman 0 7 (3b) 8
Pakistan 0 12.5 (3b) 10 (4a)
Panama 0 5 (3b, d) 5
Papua New Guinea 0 10 10
Philippines 0 15 (3e) 10
Poland 0 5 (3b) 2/5 (4b)
Portugal 0 10 (3b, f) 10
Qatar 0 5 (3b) 10
Romania 0 5 (3b) 5
Mokhatlo oa Russia 0 0 5
Rwanda 0 10 (3a) 10
San Marino 0 12 (3b) 8
Saudi Arabia 0 5 8
Seychelles 0 12 (3b) 8
Rephabliki ea Slovak 0 0 10
Slovenia 0 5 (3b) 5
Afrika Boroa 0 7.5 (3b, j, l) 5
Spain 0 5 (3b, d, f, g) 5
Sri Lanka (5d) 0 10 (3a, b) 10
Sweden 0 10/15 (3b, c) 0 (4a)
Switzerland 0 5 (3b, d) 5
Taiwan 0 15 10
Thailand 0 10/15 (3a, b, h) 5/8/10 (4d)
kalakuni 0 7.5 / 10 (3a, b) 10
Ukraine 0 10 (3b) 7.5
United Arab Emirates 0 0 5
United Kingdom 0 5 (3a, b, ke) 8
United States (5c) 0 15 10
Uruguay (5d) 0 10 (3b, d, j, k) 5/10 (4e)
Uzbekistan 0 5 8
Vietnam 0 10 (3b) 5/10 (4f)

Lintlha

  1. Singapore ha e na WHT ho likhaello ho feta lekhetho ho phaello eo likhaello li phatlalatsoang ka eona. Leha ho le joalo, litumellano tse ling li fana ka WHT e phahameng ho likhaello haeba Singapore e ka qobella WHT joalo nakong e tlang.

  2. Litefiso tseo e seng tsa tumellano (lekhetho la ho qetela) li sebetsa feela ho bao e seng baahi ba sa tsoeleng pele ho etsa khoebo Singapore le ba se nang PE naheng ea Singapore. Sekhahla sena se ka fokotsoa hape ke litsiane tsa lekhetho.

  3. Thahasello :
    1. Sekhahla se tlase kapa tokollo haeba e amoheloa ke setheo sa lichelete.
    2. E lokolloa haeba e lefshoa ho mmuso.
    3. Sekhahla se tlase kapa tokollo haeba se lefiloe ke boitlamo bo amohetsoeng ba indasteri.
    4. E lefshoa haeba e lefshoa ke banka mme e amoheloa ke banka.
    5. E lokolloe haeba e lefuoa bankeng empa e hokahane le tumellano ea kalimo ea mmuso kapa e lefuoa ho litsi / libanka tse itseng tsa lichelete.
    6. E lokolloe haeba e lefiloe mabapi le mokoloto o lumelletsoeng kapa mokoloto.
    7. Ha e lokolloe haeba e lefelletsoe letloleng la penshene le amohelehang.
    8. Sekhahla se tlase ha se lefelloa ho setheo sa lichelete kapa k'hamphani ea inshorense kapa se lefuoe mabapi le mokoloto o hlahang ka lebaka la thekiso ka mokitlane oa thepa efe kapa efe, thepa kapa litšebeletso.
    9. E lokolloe haeba e lefshoa ke setheo sa lichelete.
    10. E lokolloe haeba e lefshoa ke mmuso.
    11. E lefshoa haeba e lefshoa mabapi le mokoloto, kopo ea mokoloto, kapa mokoloto o netefalitsoeng kapa o netefalitsoeng ke mmuso.
    12. E lefshoa haeba e lefshoa mabapi le sesebelisoa sa mokoloto se thathamisitsoeng ho stock exchange
  4. Meputso :
    1. Litefiso tsa litokelo tsa litokelo tsa bongoli kapa tsa bonono, ho kenyeletsoa litefiso tsa lifilimi, li lefisoa lekhetho ka sekhahla seo e seng selekane.
    2. Sekhahla se tlase sa litefo mabapi le lisebelisoa tsa indasteri, tsa khoebo kapa tsa mahlale.
    3. Meputso ea mesebetsi ea bongoli, ea bonono, kapa ea mahlale, ntle le software ea khomphutha, empa ho kenyelletsa le litefiso tsa lifilimi, ha e lokolloe.
    4. Sekhahla se tlase sa 5% bakeng sa meputso ea litokelo tsa bongoli litabeng tsa bongoli, tsa bonono, kapa tsa mahlale, ho kenyeletsoa lifilimi tsa cinematograph, kapa lifilimi kapa litheipi tse sebelisetsoang khaso ea seea-le-moea kapa thelevishene, le 8% bakeng sa litefiso mabapi le litokelo tsa molao, matšoao a khoebo, meralo kapa mohlala, moralo , moralo oa lekunutu, kapa ts'ebetso, kapa lisebelisoa tsa indasteri, tsa khoebo kapa tsa mahlale
    5. Sekhahla se tlase sa litokelo tsa bongoli, tsa bonono, kapa tsa mahlale, ho kenyeletsoa le lifilimi tsa cinematograph, kapa lifilimi kapa litheipi tse sebelisetsoang khaso ea seea-le-moea.
    6. Sekhahla se tlase sa litefo mabapi le litokelo tsa molao, meralo, mekhoa ea lekunutu / lits'ebetso, kapa lisebelisoa / boiphihlelo ba indasteri, ba khoebo kapa ba mahlale.
  5. Litumellano :
    1. Selekane le Bermuda se akaretsa feela phapanyetsano ea tlhaiso-leseling.
    2. Selekane le Chile se akaretsa ts'ebetso ea likepe tsa machabeng feela.
    3. Litumellano le Brazil, Hong Kong le United States li akaretsa feela mesebetsi ea ho tsamaisa le ho tsamaisa moea.
    4. Tumellano kapa sekhahla se tlase se sebetsa ho tloha ka la 1 Pherekhong 2018.

Bala Haholoanyane

SUBCRIBE TO OUR UPDATES Ingolise LE LITABA TSA RONA

Litaba tsa morao-rao le lintlha tse tsoang lefats'eng ka bophara li tlisoa ho uena ke litsebi tsa One IBC

Seo mecha ea litaba e se buang ka rona

Mabapi le rona

Re lula re le motlotlo ka ho ba mofani ea nang le boiphihlelo ba Litšebeletso tsa Lichelete le Koporasi 'marakeng oa machabeng. Re fana ka boleng bo holimo le ba tlholisano ho uena joaloka bareki ba bohlokoa ho fetola sepheo sa hau hore e be tharollo ka leano le hlakileng la ts'ebetso. Tharollo, Katleho ea Hau.

US