ISingapore ibamba iRhafu kunye nesiVumelwano seRhafu esiBini (i-DTA)

Ixesha elihlaziyiweyo: 02 Jan, 2019, 12:07 (UTC+08:00)

Singapore Double Tax Agreement (DTA)and Withholding Tax

Imibutho yasekhaya ehlawula iintlobo ezithile zengeniso kwabo bangengabo abahlali kufuneka ibambe irhafu.

Ngaphandle kokuba kusebenza umyinge ophantsi womnqophiso, inzala kwimali mboleko kunye nokuqeshisa kwipropathi ehambisekayo ixhomekeke kwi-WHT kwinqanaba le-15%. Iintlawulo zeroyalty ziphantsi kwe-WHT kwinqanaba le-10%. Irhafu ebanjiweyo imele ukuhlawulwa kwerhafu yokugqibela kwaye isebenza kuphela kwabo bangengabo abahlali abangaqhubanga naliphi na ishishini eSingapore kwaye bengenayo i-PE eSingapore. Uncedo lobuchwephesha kunye nemirhumo yolawulo yeenkonzo ezinikezelwa eSingapore zirhafiswa ngerhafu ekhoyo yequmrhu. Nangona kunjalo, ayisiyiyo irhafu yokugqibela. Imirhumo, inzala, ukuqeshiswa kwepropathi ehambisekayo, uncedo lobuchwephesha, kunye nemirhumo yolawulo inokuxolelwa kwi-WHT kwiimeko ezithile okanye kuxhomekeke ekunciphiseni iirhafu, zihlala ziphantsi kwenkuthazo yemali okanye ii-DTA.

Iintlawulo ezenziwe kubazonwabisa boluntu kunye neengcali ezingahlaliyo ezenza iinkonzo eSingapore nazo zixhomekeke kwirhafu yokugqibela ye-15% kwingeniso yabo epheleleyo. Kubazonwabisa boluntu, oku kubonakala ngathi yirhafu yokugqibela ngaphandle kokuba kufanelekile ukurhafiswa njengabahlali baseSingapore. Nangona kunjalo, iingcali ezingahlaliyo zinokukhetha ukurhafiswa ngerhafu ekhoyo kubantu abangahlaliyo abangama-22% kwimali engenayo ukuba oku kukhokelela kwixabiso eliphantsi lerhafu. Ireyithi ye-WHT kwiintlawulo kubantu abangonwabisiyo abahlali iye yehliswa yaya kwi-10% ukusuka ngomhla wama-22 kuFebruwari 2010 ukuya kuma-31 Matshi 2020.

Intlawulo ye-charter charger ayixhomekekanga kwi-WHT.

Amaxabiso e-WHT abonisiwe kule thebhile ilandelayo.

Umamkeli	IINKCUKACHA (%)
Umamkeli	Izabelo (1)	Inzala (2)	Imirhumo (2)
Abahlali	0	0	0
Imibutho yokuhlala	0	0	0

Imibutho engahlaliyo kunye nabantu:
Un-isivumelwano	0	15	10
Umnqophiso:
Alibhaniya	0	5 (3b)	5
Ostreliya	0	10	Ishumi (4a)
Ostriya	0	5 (3b, d)	5
Bhareyini	0	5 (3b)	5
Bhangladeshi	0	10	Ishumi (4a)
Bharbhados	0	I-12 (3b)	8
Bhelarusi	0	5 (3b)	5
Bheljiyam	0	5 (3b, d)	3/5 (4b)
IBermuda (5a)	0	15	10
IBrazil (5c)	0	15	10
Bruneyi	0	5/10 (3a, b)	10
Bhulgariya	0	5 (3b)	5
Khambodiya (5d)	0	I-10 (3b)	10
Khanada	0	I-15 (3e)	10
I-Chile (5b)	0	15	10
I-China, iRiphabhlikhi Yabantu	0	7/10 (3a, b)	6/10 (4b)
Sayiprasi	0	7/10 (3a, b)	10
Umphakathi waseCzech	0	0	0/5/10 (4b, 4c)
Dominikha	0	I-10 (3b)	10
Ekhuwado	0	I-10 (3a, b)	10
Jiphethe	0	I-15 (3b)	10
Estoniya	0	I-10 (3b)	7.5
I-Ethiopia (5d)	0	5	5
Iziqithi zaseFiji, kwiRiphabliki	0	I-10 (3b)	10
Finlend	0	5 (3b)	5
Fransi	0	0/10 (3b, k)	0 (4a)
Jojiya	0	0	0
Jemani	0	Isi-8 (3b)	8
IGuernsey	0	I-12 (3b)	8
I-Hong Kong (5c)	0	15	10
Hangari	0	5 (3b, d)	5
Indiya	0	10/15 (3a)	10
Indoneshiya	0	10 (3b, e)	10
Ayalend	0	5 (3b)	5
Isle of Man	0	I-12 (3b)	8
Sirayeli	0	Isixhenxe (3b)	5
ElamaTaliyane	0	12.5 (3b)	10
Japhan	0	I-10 (3b)	10
Ijezi	0	I-12 (3b)	8
Kazakhstan	0	I-10 (3b)	10
Korea, kwiRiphabliki	0	I-10 (3b)	10
Khuweyithi	0	Isixhenxe (3b)	10
IDemokhrasi yaseLao yabantu	0	5 (3b)	5
Lathviya	0	I-10 (3b)	7.5
Libhiya	0	5 (3b)	5
Likhtensteyin	0	I-12 (3b)	8
Lithuwaniya	0	I-10 (3b)	7.5
Laksembheg	0	0	7
Maleyishiya	0	Ishumi (3b, f)	8
Maltha	0	7/10 (3a, b)	10
Morishiyasi	0	0	0
Mekhsikho	0	5/15 (3a, b)	10
Mongoliya	0	5/10 (3a, b)	5
Morokho	0	I-10 (3b)	10
Miyanimar	0	8/10 (3a, b)	10
elamaDatshi	0	I-10 (3b)	0 (4a)
Nyu Zilend	0	I-10 (3b)	5
Norowe	0	Isixhenxe (3b)	7
Oman	0	Isixhenxe (3b)	8
Phakistan	0	12.5 (3b)	Ishumi (4a)
Phanama	0	5 (3b, d)	5
Gini eNtsha yasePapuwa	0	10	10
Filipayinzi	0	I-15 (3e)	10
Pholend	0	5 (3b)	2/5 (4b)
Photshugo	0	Ishumi (3b, f)	10
Khwatha	0	5 (3b)	10
Romaniya	0	5 (3b)	5
IRussian Federation	0	0	5
Rhuwanda	0	Ishumi (3a)	10
Sen Marino	0	I-12 (3b)	8
ISaudi Arabia	0	5	8
Seytshels	0	I-12 (3b)	8
IRiphabhlikhi yaseSlovak	0	0	10
Sloveniya	0	5 (3b)	5
Mzantsi Afrika	0	7.5 (3b, j, l)	5
Speyin	0	5 (3b, d, f, g)	5
ISri Lanka (5d)	0	I-10 (3a, b)	10
Swiden	0	I-10/15 (3b, c)	0 (4a)
Swizalend	0	5 (3b, d)	5
ETaiwan	0	15	10
Thayilendi	0	10/15 (3a, b, h)	5/8/10 (4d)
ikarikuni	0	7.5 / 10 (3a, b)	10
Yukreyini	0	I-10 (3b)	7.5
IUnited Arab Emirates	0	0	5
iunited Kingdom	0	5 (3a, b, i)	8
Iunited States (5c)	0	15	10
I-Uruguay (5d)	0	I-10 (3b, d, j, k)	5/10 (4e)
Uzbhekistan	0	5	8
Viyethnam	0	I-10 (3b)	5/10 (4f)

Amanqaku

ISingapore ayinayo i-WHT kwizabelo ngaphezulu nangaphezulu kwerhafu kwiingeniso ekuthi kuzo izabelo zibhengezwe. Nangona kunjalo, ezinye izivumelwano zibonelela nge-WHT ephezulu kwizabelo ukuba iSingapore inyanzelise i-WHT enjalo kwixesha elizayo.
Iirhafu ezingezizo zesivumelwano (irhafu yokugqibela) isebenza kuphela kwabo bangengabo abahlali abangaqhubekiyo neshishini eSingapore kwaye bengenayo i-PE eSingapore. Eli nqanaba linokuncitshiswa ngakumbi zizikhuthazi zerhafu.
Inzala :
1. Ireyithi esezantsi okanye ukukhululwa ukuba kufunyenwe liziko lemali.
2. Ukhululwe ukuba uhlawulwe kurhulumente.
3. Ireyithi esezantsi okanye ukukhululwa ukuba kuhlawulwe ngesithembiso sokuvunywa kweshishini.
4. Ikhululwe ukuba ihlawulwe yibhanki kwaye yafunyanwa yibhanki.
5. Ukhululwe ukuba uhlawulwe ebhankini kodwa unxulunyaniswe nesivumelwano semali mboleko sikarhulumente okanye uhlawulwe kumaziko athile / kwiibhanki ezithile.
6. Ukhululwe ukuba uhlawulwe ngokubhekiselele kwimali mboleko evunyiweyo okanye ematyaleni.
7. Ukhululwe xa uhlawulwe kwingxowa-mali yomhlala-phantsi evunyiweyo.
8. Ixabiso eliphantsi ukuba lihlawulwe kwiziko lezemali okanye kwinkampani yeinshurensi okanye lihlawulwe ngokubhekisele kumatyala avela kuthengiso ngetyala lwaso nasiphi na isixhobo, ukuthengiswa okanye iinkonzo.
9. Ukhululwe ukuba uhlawulwe liziko lezemali.
10. Ukhululwe ukuba uhlawulwe ngurhulumente.
11. Ukhululwe ukuba uhlawulwe ngokubhekisele kwimali mboleko, ibango letyala, okanye ikhredithi eqinisekisiweyo okanye eqinisekiswe ngurhulumente.
12. Ukhululwe ukuba uhlawulelwe nasiphi na isixhobo setyala esidweliswe kuthengiso lwesitokhwe esaziwayo.
Iirhafu :
1. Iirhafu kumalungelo okushicilela okubhaliweyo okanye obugcisa, kubandakanya nemirhumo yeefilimu, zirhafiswa irhafu.
2. Ireyithi esezantsi yentlawulo ngokunxulumene nezixhobo zorhwebo, ezorhwebo, okanye ezenzululwazi.
3. Imirhumo kwimisebenzi yobhalo, yobugcisa, okanye yesayensi, ngaphandle kwesoftware yekhompyuter, kodwa kubandakanya nemirhumo yeefilimu, ayikhululwanga.
4. Izinga eliphantsi le-5% kwimirhumo yelungelo lokushicilela umsebenzi wobugcisa, wobugcisa, okanye wobunzululwazi, kubandakanya iifilimu zecinematograph, okanye iifilimu okanye iiteyiphu ezisetyenziselwa unomathotholo okanye usasazo lukamabonwakude, kunye ne-8% kwimirhumo yobukhosi ngokunxulumene nelungelo elilodwa lomenzi wechiza, uphawu lwentengiso, uyilo okanye imodeli, isicwangciso , ifomula eyimfihlo, okanye inkqubo, okanye izixhobo zorhwebo, ezorhwebo, okanye ezenzululwazi
5. Iqondo eliphantsi kwilungelo lokushicilela lomsebenzi wobugcisa, wobugcisa, okanye wobunzululwazi, kubandakanya iifilimu zecinematograph, okanye iifilimu okanye iiteyiphu ezisetyenziselwa usasazo lukanomathotholo okanye umabonwakude.
6. Intlawulo esezantsi yentlawulo ngokunxulumene nelungelo elilodwa lomenzi wechiza, uyilo, iifomyula eziyimfihlo / iinkqubo, okanye ezamashishini, ezorhwebo, okanye izixhobo zenzululwazi / amava.
Izivumelwano :
1. Isivumelwano neBermuda sigubungela kuphela utshintshiselwano ngolwazi.
2. Isivumelwano neChile sigubungela kuphela ukusebenza kwenqanawa yamanye amazwe.
3. Izivumelwano neBrazil, Hong Kong, kunye ne-United States zigubungela kuphela imisebenzi yokuhambisa kunye neyothutho lomoya.
4. Isivumelwano okanye izinga eliphantsi lisebenza ukusuka nge-1 Januwari 2018.