Irhafu yeNgeniso yeNkampani yaseSingapore

Ixesha elihlaziyiweyo: 02 Jan, 2019, 12:26 (UTC+08:00)

Singapore Corporate Income Tax

Iinkampani (abahlali nabangahlaliyo) abaqhuba ishishini eSingapore bahlawuliswa irhafu kumvuzo wabo osuka eSingapore xa uvela nakwingeniso evela kwamanye amazwe xa uxolelwe okanye uthathwa njengobuyiselwe eSingapore. Abangengabo abahlali baphantsi kwe-WHT (Ukubamba iirhafu) kwiindidi ezithile zengeniso (umz. Inzala, imirhumo, imirhumo yeenkonzo zobugcisa, ukurenta kwepropathi ehambisekayo) apho ezi zithathwa njengezivela eSingapore.

Irhafu yengeniso ehlanganisiweyo inyanzeliswa kwinqanaba le-17%.

Ukuxolelwa kwinxalenye yerhafu kunye nokuxolelwa kwirhafu yokuqalisa iminyaka emithathu kwiinkampani ezifanelekileyo zokuqalisa ziyafumaneka.

Ukukhululwa kwirhafu ekhethekileyo (ingeniso erhafiswa kwinqanaba eliqhelekileyo): One IBC !

Iminyaka yovavanyo 2018 ukuya ku-2019
Ingeniso ehlawulwayo (SGD)	Ukhululwe kwirhafu	Imali engenayo (SGD)
Kuqala i-10,000	75%	7,500
Okulandelayo ngama-290,000	50%	I-145,000
Itotali		I-152,000

Unyaka wovavanyo 2020 ukubheka phambili
Ingeniso ehlawulwayo (SGD)	Ukhululwe kwirhafu	Imali engenayo (SGD)
Kuqala i-10,000	75%	7,500
Okulandelayo i-190,000	50%	95,000
Itotali		102,500

Isikimu sokuXolelwa kweRhafu kwiiNkampani eziQalisa ngokuQala

Nayiphi na inkampani esandula ukubandakanywa ehlangabezana neemeko (njengoko kuchaziwe apha ngezantsi) iya kuba nelungelo lokonwabela ukuxolelwa kwirhafu yeenkampani zokuqala ezitsha kunyaka ngamnye wokuqala wovavanyo lwerhafu. Imiqathango yokufaneleka okulandelayo:

Yibandakanywe eSingapore
Yiba ngumhlali waseSingapore
Ukufumana okungekho ngaphezulu kwe-20 zabelo kwaye ubuncinci omnye wabanini zabelo ungumnini zabelo ngamnye ophethe ubuncinci i-10% yezabelo eziqhelekileyo.

Ukuxolelwa kwirhafu kuvulelekile kuzo zonke iinkampani ezintsha ngaphandle kwezi ntlobo zimbini zeenkampani:

Inkampani enomsebenzi ophambili yile ibambe utyalo-mali; kwaye
Inkampani eqhuba uphuhliso lwepropathi iyathengiswa, yotyalo mali, okanye yotyalo mali kunye nentengiso.

Iminyaka yovavanyo 2018 ukuya ku-2019
Ingeniso ehlawulwayo (SGD)	Ukhululwe kwirhafu	Imali engenayo (SGD)
Kuqala i-100,000	100%	100,000
Ama-200,000 alandelayo	50%	100,000
Itotali		Ngama-200,000

Unyaka wovavanyo 2020 ukubheka phambili
Ingeniso ehlawulwayo (SGD)	Ukhululwe kwirhafu	Imali engenayo (SGD)
Kuqala i-100,000	75%	Ngama-75,000
I-100,000 elandelayo	50%	50,000
Itotali		125,000

Ukuxolelwa kokuqalisa akufumaneki kuphuhliso lwepropathi kunye neenkampani ezibambe utyalo-mali.

Ukongeza, kunyaka wovavanyo we-2018, kukho isaphulelo serhafu yomdibaniso engama-40%. Esi saphulelo sifakwe kwi-SGD 15,000. Kukho isaphulelo se-20% serhafu ehlawulwa kunyaka wovavanyo 2019, egcinwe kwi-SGD 10,000.

ISingapore yamkela inkqubo yokurhafisa inqanaba elinye, phantsi kwazo zonke izabelo zaseSingapore zikhululwe kwirhafu ezandleni zabanini zabelo.