Siza kukwazisa kuphela iindaba ezintsha nezibalulekileyo kuwe.
IGibraltar yindawo ekuthiwa yi-Overseas Territory yase-Bhritane kunye ne-headland, kunxweme olusemazantsi eSpain kwaye ijonge ngxi kumda we-Afrika. Ilawulwa liLiwa laseGibraltar, i-426m-high limestone ridge.
Apha, imo yezulu yetropiki ifudumele kwaye yamkelekile unyaka wonke. Kukho iintsuku ezingama-300 zokukhanya kwelanga ngonyaka.
Inommandla we-6.7 km2 kwaye umda osemantla yiSpain.
IGibraltar inolwazi olugcinekileyo kuzwelonke kwaye inegama elihle.
Imbonakalo yelizwe ilawulwa liLiwa laseGibraltar emazantsi enabantu abahlala esixekweni, likhaya labantu abangaphezu kwama-30,000, ikakhulu abantu baseGibraltarians.
Ulwimi lwaseburhulumenteni eGibraltar sisiNgesi kunye neSpanish sisetyenziswa ngendlela eyahlukileyo.
IGibraltar yindawo yase-Bhritane phesheya kolwandle. Umthetho wobuzwe baseBritane 1981 wanika iGibraltarians ubumi obupheleleyo baseBritane. Phantsi komgaqo-siseko wangoku, iGibraltar iphantse yagqiba ukuzimela geqe kwidemokhrasi yangaphakathi.
Intloko yelizwe ngu-Queen Elizabeth II, omelwe yiRhuluneli yaseGibraltar. Irhuluneli imisela imicimbi yemihla ngemihla kwiingcebiso zePalamente yaseGibraltar, kodwa inoxanduva kuRhulumente wase-Bhritane ngokubhekisele kwezokhuseleko, umgaqo-nkqubo wezangaphandle, ukhuseleko lwangaphakathi kunye nolawulo olululo ngokubanzi.
IGibraltar yinxalenye ye-European Union, ijoyine i-European Communities Act 1972 (UK), njengendawo exhomekeke e-United Kingdom phantsi kwento eyayiyinqaku lama-227 (4) lesiVumelwano sokuSekwa koLuntu lwaseYurophu olugubungela imimandla yamazwe akhethekileyo, ngokukhululwa kwezinye iindawo ezinjengeManyano yamazwe aseYurophu, uMgaqo-nkqubo wezoLimo kunye neNdawo yaseSchengen. Yiyo kuphela iBritish Overseas Territory eyinxalenye ye-European Union.
IGibraltar ine-tax ekhangayo, elawulayo kunye nolawulo lwezomthetho kwi-European Union edityaniswe nesikhundla sayo njengeZiko lezeMali laseYurophu eliphambili kunye nendlela yokuphila yeMeditera ikhokelela eGibraltar ithathwa njengendawo efanelekileyo yeshishini lamanye amazwe.
Imali esemthethweni iyigugu (i-GBP) kwaye akukho lawulo lotshintshiselwano.
Namhlanje uqoqosho lwaseGibraltar lusekwe ikakhulu kukhenketho, ukungcakaza kwi-Intanethi, iinkonzo zemali, kunye neenkonzo zokuhambisa iimpahla ngenqanawa.
IGibraltar ine-tax ekhangayo, elawulayo kunye nolawulo lwezomthetho kwi-European Union edityaniswe nesikhundla sayo njengeZiko lezeMali laseYurophu eliphambili kunye nendlela yokuphila yeMeditera ikhokelela eGibraltar ithathwa njengendawo efanelekileyo yeshishini lamanye amazwe.
Umthetho weKhomishini yeeNkonzo zezeMali u-1989 waseka iKhomishini yeeNkonzo zezeMali (FSC) njengenxalenye yenkqubo emiselweyo yokujonga kunye nokulawula ababoneleli beenkonzo zezezimali eGibraltar. I-FSC liziko eliphambili lolawulo kuzo zonke iinkonzo zemali zeGibraltar kubandakanya ukubhankisha kunye neinshurensi.
Funda ngokugqithisileyo:
Uhlobo lweNkampani / Inkampani: Ukudibanisa inkampani kumthetho wenkampani yaseGibraltar kufuneka ilandelwe ngomthetho weGibraltar Companies Act 2014.
Sinikezela ngeeNkonzo zokuNgenisa kwiinkampani ezininzi zaseGibraltar ngohlobo lweNkampani yabucala encinci (Ltd).
Iinkampani zabucala zaseGibraltar azinakho ukurhweba ngaphakathi kweGibraltar okanye zikhuphe ingeniso eGibraltar ukuba iNkampani iya kugcina imeko yayo engeyiyo eyokuHlala ngeenjongo zerhafu. Inkampani engahlaliyo ayinakho ukuthatha ishishini lokubhankisha, ukuthatha idiphozithi, i-inshurensi, isiqinisekiso, ukuphinda uqinisekise, ulawulo lwengxowa-mali, ulawulo lweeasethi, okanye nawuphi na omnye umsebenzi onxulumene nomzi mveliso wezezimali.
Uluhlu lwemisebenzi yeshishini ethi i-FAC kunye ne-FAT bayithathe njengengamkelekanga kwaye ke ayiyi kukonwabisa:
Isithintelo segama leNkampani: Igama lenkampani yaseGibraltar linokuba kulo naluphi na ulwimi, ukuba uguqulo olufanelekileyo luvunyiwe kuqala.
(1) Akukho nkampani iya kubhaliswa ngegama:
(2) Ngaphandle kwemvume yoMphathiswa akukho nkampani iya kubhaliswa ngegama eliqulathe amagama "Royal" okanye "Imperial" okanye "Empire" okanye "Windsor" okanye "Crown" okanye "Municipal" okanye "Chartered" okanye "Intsebenziswano" okanye ngokoluvo loMgcini zincwadi zobhaliso ucebisa, ukuxhasa ubuKhulu bakhe
Ulwazi lwenkampani Imfihlo: Iinkcukacha zeNkampani zinokuxelwa nokuba inkampani inyiniwe ngezabelo. Amagama amagosa enkampani avela kwirekhodi yoluntu. Amagosa atyunjiweyo anokusetyenziselwa ukunqanda ukuvela kwegama lomthengi.
Funda ngokugqithisileyo:
Imali eyabelweyo eyi-GBP 2,000. Akukho mali incinci yesabelo, kwaye isabelo mali esigunyazisiweyo sinokubonakaliswa nakweyiphi na imali.
Isabelo mali esigunyazisiweyo. Iinkampani zaseGibraltar aziyi kuyilwa ukulungiselela izabelo.
Mnye kuphela umlawuli walo naliphi na ilizwe elifunekayo kwinkampani yakho yaseGibraltar.
Ubuncinci besabelo esinye salo naliphi na ilizwe liyafuneka. Umnini zabelo unokuba ngumntu okanye iqumrhu.
Iinkcukacha zomnini sibonelelo zinikezelwe kwiNdlu yeeNkampani.
Ukuba akukho nzuzo ifunyenwe okanye ivela eGibraltar, iirhafu zerhafu yi-0%. Ukuba kukho nayiphi na inzuzo, nangona kunjalo, iqokelelwe okanye ivela eGibraltar, iirhafu zerhafu yi-10%.
Zonke iinkampani ezifakwe eGibraltar ziyacelwa ukuba zivelise kwaye zifayilishe ulwazi oluthile kwiNkampani yeNdlu nokuba zinomsebenzi okanye azinawo.
Imbuyekezo yonyaka yinkampani yeefom ezisemthethweni ezibhaliswe eGibraltar kufuneka zifayilishe kwiNkampani yeNdlu, iyimfuneko phantsi koMthetho weeNkampani zeGibraltar.
Ummeli weNgingqi: Zonke iinkampani zaseGibraltar kufuneka zonyule uNobhala weNkampani, onokuthi abe ngumntu okanye iqumrhu elidibeneyo.
Izivumelwano zerhafu ephindwe kabini: Akukho zivumelwano ziphindwe kabini zerhafu phakathi kweGibraltar kunye nelinye ilizwe. Nangona kunjalo, umhlali waseGibraltar ofumana umvuzo ohlawulwa irhafu e-Gibraltar ethathwe kwaye esele efumene irhafu kulo naliphi na elinye igunya, uya kuba nelungelo lokufumana irhafu yokuphinda kabini e-Gibraltar ngokubhekisele kuloo ngeniso yemali elinganayo Kwirhafu esele ixhuzulwe okanye kwirhafu yaseGibraltar, nayiphi na incinci.
Zonke iinkampani ezifakwe eGibraltar kufuneka zibe neNombolo yeSazisi yeRhafu, nokuba ngumhlali okanye akahlali, ukuThengisa okanye ukulala.
Ngaphandle kwe-TIN, iiakhawunti azinakugcwaliswa, yiyo ke loo nto inkampani izakufumana isohlwayo esikhulu, kwaye inkampani ayizukuma kakuhle.
Indlu yeeNkampani ikwangumbhalisi eGibraltar welayisensi yeshishini kwezi zilandelayo:
Nje ukuba inkampani ibandakanywe, ineenyanga ezili-18 zokukhetha ukuphela konyaka-mali (ixesha lerhafu). Emva kokuphela kokuphela konyaka-mali, inkampani ineenyanga ezili-13 zokufaka iiakhawunti minyaka le. Ukuba oku akwenzeki, isohlwayo sokuqala se- £ 50 siyakukhutshwa kwaye kwiinyanga ezintandathu emva koko isohlwayo esingaphezulu se- $ 100 siyakufunyanwa yinkampani ukuba iqumrhu alithobelanga migaqo. Iiakhawunti zeNkampani kufuneka zigcwaliswe zisexesheni kuzo zonke iinkampani, ukuba zinomsebenzi okanye azenzi.
Sisoloko sizingca ngokuba ngabanikezeli beenkonzo zezezimali abanamava kwimarike yamanye amazwe. Sibonelela ngeyona nto iphambili nokhuphiswano kuwe njengabathengi abaxabisekileyo ukuguqula iinjongo zakho kwisisombululo ngesicwangciso esisebenzayo. Isisombululo sethu, Impumelelo yakho.