Melao e khahlano le Bomenemene le Litlolo tsa ho Qoba Lekhetho naheng ea UAE

United Arab Emirates e nka boemo bo matla khahlanong le bomenemene le ho qoba lekhetho ka melao e mengata e etsang hore e be tlolo ea molao ho tlaleha litaba tsa lichelete hampe kapa ho qoba ho lefa makhetho le litefiso. Melao ena e ikemiselitse ho boloka botšepehi ba tsamaiso ea lekhetho ea UAE le ho thibela boiteko bo seng molaong ba ho pata chelete e kenang, thepa kapa lekhetho ho ba boholong. Batlōli ba molao ba ka tobana le likotlo tse kholo tse kenyeletsang likotlo tse boima tsa lichelete, likahlolo tsa chankana, ho lelekoa ho ka 'nang ha etsahala bakeng sa baahi ba tsoang linaheng tse ling, le likotlo tse ling tse kang lithibelo tsa maeto kapa ho nkoa ha lichelete le thepa leha e le efe e amanang le litlōlo tsa molao tsa lekhetho. Ka ho qobella litlamorao tse thata tsa molao, UAE e batla ho thibela ho qoba lekhetho le bomenemene, ha e ntse e khothaletsa ponaletso le ho latela melao ea eona ea lekhetho ho batho bohle le likhoebong tse sebetsang ka har'a Emirates. Mokhoa ona o sa tsitsang o totobatsa bohlokoa bo behiloeng tsamaisong e nepahetseng ea lekhetho le lekeno ho tšehetsa litšebeletso tsa sechaba ka lichelete.

Melao e mabapi le ho qoba lekhetho ke efe UAE?

Ho qoba lekhetho ke tlolo ea molao e tebileng United Arab Emirates (UAE), e laoloang ke moralo o felletseng oa molao o hlalosang litlolo tse fapaneng le likotlo tse tsamaisanang le tsona. Molao oa mantlha o sebetsanang le ho qoba lekhetho ke UAE Penal Code, e thibelang ka boomo ho qoba makhetho kapa litefiso ka lebaka la balaoli ba mmuso oa koporasi kapa oa lehae. Temana ea 336 ea Melao ea Kotlo e beha liketso tse joalo tlolo ea molao, e totobatsa boitlamo ba naha ba ho boloka tsamaiso ea lekhetho e hlokang leeme le e pepeneneng.

Ho feta moo, UAE Federal Decree-Law No. 7 of 2017 on Tax Procedures e fana ka moralo o hlakileng oa molao bakeng sa ho sebetsana le litlolo tsa molao tsa ho qoba lekhetho. Molao ona o akaretsa mefuta e mengata ea melato e amanang le lekhetho, ho kopanyelletsa le ho hloleha ho ingolisa bakeng sa lekhetho le sebetsang, joalo ka Value Added Tax (VAT) kapa lekhetho la thepa, ho hloleha ho tlisa litokomane tse nepahetseng tsa lekhetho, ho pata kapa ho senya lirekoto, ho fana ka tlhahisoleseling ea bohata, le ho thusa. kapa ho thusa ba bang ho qoba lekhetho.

E le ho loantša ho qoba lekhetho ka katleho, UAE e sebelisitse mehato e fapaneng, joalo ka phapanyetsano ea tlhahisoleseling le linaha tse ling, litlhoko tse tiileng tsa tlaleho, le mekhoa e ntlafalitsoeng ea tlhahlobo le lipatlisiso. Mehato ena e thusa ba boholong ho tseba le ho qosa batho kapa likhoebo tse sebetsanang le mekhoa ea ho qoba lekhetho. Likhamphani le batho ka bomong ba sebetsang UAE ba tlamehile ka molao ho boloka lirekoto tse nepahetseng, ho latela melao le melaoana ea lekhetho, le ho batla likeletso tsa litsebi ha ho hlokahala ho netefatsa hore lia lateloa. Ho hlōleha ho khomarela litlhokahalo tsena tsa molao ho ka fella ka kotlo e boima, ho akarelletsa likotlo le ho koalloa chankaneng, joalokaha ho boletsoe melaong e amehang.

Moralo o felletseng oa molao oa UAE mabapi le ho qoba lekhetho o totobatsa boitlamo ba naha ba ho khothaletsa tsamaiso ea lekhetho e pepeneneng le e hlokang leeme, ho khothaletsa kholo ea moruo, le ho sireletsa lithahasello tsa sechaba.

Likotlo tsa ho qoba lekhetho ke life UAE?

UAE e thehile likotlo tse matla bakeng sa batho kapa likhoebo tse fumanoang li le molato oa ho qoba lekhetho. Likotlo tsena li hlalositsoe melaong e fapaneng, ho kenyelletsa le Khoutu ea Kotlo ea UAE le Molao oa Federal Decree-Law No. 7 of 2017 on Tax Procedures. Dikotlo di ikemiseditse ho thibela mekgwa ya ho qoba lekgetho le ho netefatsa boikamahanyo le melao le melawana ya lekgetho.

1. Ho koalloa chankaneng: Ho itšetlehile ka hore na tlōlo ea molao e tebile hakae, batho ba fumanoeng ba le molato oa ho qoba lekhetho ba ka ahloleloa ho hlola chankaneng ho tloha likhoeling tse 'maloa ho isa ho lilemo tse' maloa. Ho latela Article 336 ea UAE Penal Code, ho qoba makhetho kapa litefiso ka boomo ho ka fella ka ho koalloa teronkong nako ea ho tloha likhoeling tse tharo ho isa ho lilemo tse tharo.
2. Lichelete: Likotlo tse kholo li lefshoa bakeng sa melato ea ho qoba lekhetho. Tlas'a Melao ea Kotlo, likotlo li ka tloha ho AED 5,000 ho ea ho AED 100,000 (hoo e ka bang $1,360 ho ea ho $27,200) bakeng sa ho qoba lekhetho ka boomo.
3. Likotlo bakeng sa litlōlo tse khethehileng tlas'a Federal Decree-Law No. 7 of 2017:
   • Ho hloleha ho ingolisa bakeng sa Lekhetho la Boleng bo Ekelitsoeng (VAT) kapa lekhetho la thepa ha ho hlokahala ho ka fella ka kotlo e fihlang ho AED 20,000 ($5,440).
   • Ho hloleha ho fana ka litefello tsa lekhetho kapa ho fana ka litlaleho tse sa nepahalang ho ka lebisa kotlong e fihlang ho AED 20,000 ($5,440) le/kapa ho kenngoa chankaneng nako e ka etsang selemo.
   • Ho qoba lekhetho ka boomo, joalo ka ho pata kapa ho senya lirekoto kapa ho fana ka tlhaiso-leseling e fosahetseng, ho ka fella ka kotlo e fihlang ho makhetlo a mararo palo ea lekhetho e qositsoeng le/kapa ho kenngoa teronkong ho fihlela lilemo tse hlano.
   • Ho thusa kapa ho thusa ba bang ho qoba lekhetho le hona ho ka lebisa ho kotlo le ho koalloa chankaneng.
4. Likotlo tse ling: Ntle le litefiso le ho koalloa chankaneng, batho kapa likhoebo tse fumanoang li le molato oa ho qoba lekhetho li ka 'na tsa tobana le liphello tse ling, tse kang ho fanyehoa kapa ho hlakoloa ha mangolo a tumello ea khoebo, ho ngolisoa ha likonteraka tsa 'muso le ho thibela maeto.

Ho bohlokoa ho hlokomela hore balaoli ba UAE ba na le boikhethelo ba ho fana ka likotlo ho ipapisitsoe le maemo a itseng nyeoeng ka 'ngoe, ho ela hloko lintlha tse kang palo ea lekhetho le qotsitsoeng, nako ea tlolo ea molao, le boemo ba tšebelisano ho tsoa ho mofosi. .

Likotlo tse matla tsa UAE bakeng sa litlolo tsa ho qoba lekhetho li bontša boitlamo ba naha ba ho boloka tsamaiso ea lekhetho e hlokang leeme le e pepeneneng le ho khothaletsa boikamahanyo le melao le melawana ea lekhetho.

UAE e sebetsana joang le linyeoe tsa ho qoba lekhetho ho tšela meeli?

UAE e nka mokhoa o fapaneng oa ho sebetsana le linyeoe tsa ho qoba lekhetho ho tšela meeli, tse kenyelletsang tšebelisano ea machaba, meralo ea molao, le tšebelisano 'moho le mekhatlo ea lefats'e. Taba ea pele, UAE e saenetse litumellano le litumellano tse fapaneng tsa machabeng tse tsamaisang phapanyetsano ea tlhahisoleseling ea lekhetho le linaha tse ling. Tsena li kenyelletsa litumellano tsa linaha tse peli tsa lekhetho le Tumellano ea Thuso ea Tsamaiso e Kopanetsoeng Litabeng tsa Lekhetho. Ka ho fapanyetsana lintlha tse amehang tsa lekhetho, UAE e ka thusa ho fuputsa le ho qosa linyeoe tsa ho qoba lekhetho tse akaretsang libaka tse ngata.

Taba ea bobeli, UAE e sebelisitse melao e matla ea lapeng ho loants'a ho qoba lekhetho ho tšela meeli. Federal Decree-Law No. 7 of 2017 on Tax Procedures e hlakisa litlhophiso tsa ho arolelana tlhahisoleseling le balaoli ba lekhetho kantle ho naha le ho fana ka likotlo bakeng sa litlolo tsa molao tsa ho qoba lekhetho tse amanang le libaka tsa kantle ho naha. Moralo ona oa molao o thusa balaoli ba UAE ho nka khato khahlano le batho kapa mekhatlo e sebelisang liakhaonto tsa kantle ho naha, lik'hamphani tsa likhetla, kapa mekhoa e meng ea ho pata chelete e lefisoang lekhetho kapa thepa kantle ho naha.

Ho feta moo, UAE e amohetse Common Reporting Standard (CRS), moralo oa machaba oa phapanyetsano ea boitsebiso ea akhaonto ea lichelete pakeng tsa linaha tse nkang karolo. Mohato ona o matlafatsa ponaletso 'me o thatafalletsa balefi ba lekhetho ho pata thepa ea kantle ho naha le ho qoba makhetho ho tšela meeli.

Ho feta moo, UAE e sebelisana ka mafolofolo le mekhatlo ea machaba e kang Organisation for Economic Co-operation and Development (OECD) le Global Forum on Transparency and Exchange of Information for Lekhetho. Litšebelisano tsena li lumella UAE ho ikamahanya le mekhoa e metle ea lefats'e, ho nts'etsapele maemo a machaba, le ho hokahanya matsapa a ho loants'a ho qoba lekhetho le phallo ea lichelete e seng molaong ka nepo.

Na ho na le kahlolo ea chankana bakeng sa ho qoba lekhetho Dubai?

E, batho ba fumanoang ba le molato oa ho qoba lekhetho Dubai ba ka tobana le ho kenngoa teronkong e le kotlo tlas'a molao oa UAE. UAE Penal Code le melao e meng e amehang ea lekhetho, joalo ka Federal Decree-Law No. 7 of 2017 on Tax Procedures, e hlalosa likahlolo tsa chankana tse ka bang teng bakeng sa melato ea ho qoba lekhetho.

Ho latela Article 336 ea UAE Penal Code, mang kapa mang ea qobang ho patala makhetho kapa litefiso ka lebaka la mmuso oa koporasi kapa oa lehae a ka koalloa teronkong nako ea ho tloha likhoeling tse tharo ho isa ho lilemo tse tharo. Ho feta moo, Federal Decree-Law No. 7 of 2017 on Tax Procedures e hlalosa ho koalloa chankaneng e le kotlo e ka bang teng bakeng sa litlōlo tse itseng tsa ho qoba lekhetho, ho kenyeletsa:

1. Ho hloleha ho tlisa ditokomane tsa lekgetho kapa ho fana ka dikgutliso tse sa nepahaleng ho ka lebisa teronkong ya nako e ka etsang selemo.
2. Ho qoba lekhetho ka boomo, joalo ka ho pata kapa ho senya lirekoto kapa ho fana ka tlhahisoleseling ea bohata, ho ka fella ka ho koalloa teronkong ho fihlela lilemo tse hlano.
3. Ho thusa kapa ho thusa ba bang ho qoba lekhetho le hona ho ka lebisa chankaneng.

Ke habohlokoa ho hlokomela hore bolelele ba kahlolo ea chankana bo ka fapana ho itšetlehile ka maemo a itseng a nyeoe, joalo ka chelete ea lekhetho e qojoang, nako ea tlōlo ea molao, le boemo ba tšebelisano-'moho ho tsoa ho mofosi.