Imithetho echasene nobuqhophololo beRhafu kunye noLwaphulo-mthetho lokuVavanya kwi-UAE

I-United Arab Emirates ithatha isimo esiqinileyo ngokuchasene nobuqhetseba berhafu kunye nokuphepha ngokusebenzisa isethi yemithetho ye-federal eyenza ibe lityala lolwaphulo-mthetho ukuxela kakubi ulwazi lwezemali okanye ukuphepha ukuhlawula iirhafu kunye neentlawulo ezihlawulwayo. Le mithetho ijolise ekuphakamiseni imfezeko yenkqubo yerhafu ye-UAE kwaye ithintele iinzame ezingekho mthethweni zokufihla ingeniso, ii-asethi, okanye iintengiselwano ezirhafiswa kwabasemagunyeni. Abaphuli-mthetho banokujamelana nezohlwayo ezibalulekileyo ezibandakanya izohlwayo zemali enzima, izigwebo zentolongo, ukugxothwa okunokubakho kubahlali abangaphandle, kunye nezohlwayo ezongezelelweyo ezifana nokuvalwa kokuhamba okanye ukuthinjwa kwayo nayiphi na imali kunye nepropathi enxulumene nolwaphulo-mthetho lwerhafu. Ngokunyanzelisa iziphumo zomthetho ezingqongqo, i-UAE ifuna ukuthintela ukuphepha irhafu kunye nobuqhophololo, ngelixa ikhuthaza ukungafihli kunye nokuthotyelwa kwemimiselo yerhafu kubo bonke abantu kunye namashishini asebenza ngaphakathi kwe-Emirates. Le ndlela yokungaguquki igxininisa ukubaluleka okubekwe kulawulo lwerhafu olufanelekileyo kunye neengeniso zokuxhasa ngemali iinkonzo zoluntu.

Yeyiphi imithetho malunga nokuphepha irhafu kwi-UAE?

Ukuphepha ukuhlawula irhafu lulwaphulo-mthetho olubi kwi-United Arab Emirates (UAE), olulawulwa sisikhokelo somthetho esibanzi esichaza amatyala ahlukeneyo kunye nezohlwayo ezihambelanayo. Umthetho ophambili ojongene nokuphepha irhafu yiKhowudi yePenal ye-UAE, ethintela ngokukodwa ukubaleka ngabom kweerhafu okanye iintlawulo ngenxa yomanyano okanye abasemagunyeni kurhulumente wasekhaya. Inqaku lama-336 leKhowudi yePenal yenza izenzo ezinjalo zibe lulwaphulo-mthetho, ligxininisa ukuzinikela kwelizwe ekugcineni inkqubo yerhafu enobulungisa neselubala.

Ngaphezu koko, i-UAE Federal Decree-Law No. 7 ka-2017 kwiiNkqubo zeRhafu ibonelela ngesakhelo somthetho esicacileyo sokujongana nolwaphulo-mthetho lokuphepha irhafu. Lo mthetho ugubungela uluhlu olubanzi lwamatyala anxulumene nerhafu, kuquka ukusilela ukubhalisela iirhafu ezifanelekileyo, njengeRhafu yeXabiso eyoNgezelelweyo (VAT) okanye irhafu yerhafu, ukusilela ukungenisa amaxwebhu erhafu achanileyo, ukufihla okanye ukutshabalalisa iingxelo, ukunika inkcazelo yobuxoki, nokuncedisa. okanye ukuququzelela ukuphepha irhafu ngabanye.

Ukulwa nokuphepha ukuhlawula irhafu ngokufanelekileyo, i-UAE iphumeze imilinganiselo eyahlukeneyo, efana nokutshintshiselana ngolwazi namanye amazwe, iimfuno ezingqongqo zokunika ingxelo, kunye neenkqubo zophicotho eziphuculweyo kunye nophando. La manyathelo avumela abasemagunyeni ukuba bachonge baze batshutshise abantu okanye amashishini abandakanyeka kwizenzo zokuphepha irhafu. Iinkampani kunye nabantu abasebenza kwi-UAE babophelelekile ngokusemthethweni ukugcina iirekhodi ezichanekileyo, ukuthobela imithetho yerhafu kunye nemimiselo, kwaye bafune iingcebiso zobungcali ukuba bayafuneka ukuze baqinisekise ukuthotyelwa. Ukungaphumeleli ukuthobela ezi mfuno zomthetho kunokukhokelela kwizohlwayo eziqatha, kuquka izohlwayo kunye nokuvalelwa entolongweni, njengoko kuchazwe kwimithetho echaphazelekayo.

Isakhelo somthetho esibanzi se-UAE malunga nokuphepha irhafu sigxininisa ukuzinikela kwelizwe ekukhuthazeni inkqubo yerhafu engafihliyo nelungileyo, ukukhuthaza ukukhula koqoqosho, kunye nokukhusela iimfuno zoluntu.

Ziziphi izohlwayo zokuphepha irhafu kwi-UAE?

I-UAE iseke izohlwayo eziqatha kubantu okanye amashishini afunyenwe enetyala lokuphepha irhafu. Ezi zohlwayo zichazwe kwimithetho eyahlukeneyo, kuquka i-UAE Penal Code kunye ne-Federal Decree-Law No. 7 ye-2017 kwiiNkqubo zeRhafu. Izohlwayo zijolise ekuthinteleni izenzo zokuphepha irhafu kunye nokuqinisekisa ukuthotyelwa kwemithetho nemimiselo yerhafu.

1. Ukuvalelwa: Ngokuxhomekeke kubuzaza betyala, abantu ababanjelwe ukuphepha irhafu banokuvalelwa entolongweni ukusuka kwiinyanga ezimbalwa ukuya kwiminyaka emininzi. NgokweNqaku lama-336 leKhowudi yePenal ye-UAE, ukuphepha ngabom kwiirhafu okanye iintlawulo kunokubangela ukuvalelwa entolongweni ixesha elisusela kwiinyanga ezintathu ukuya kwiminyaka emithathu.
2. Izohlwayo: Izohlwayo ezinkulu ziyanyanzeliswa kumatyala okuphepha irhafu. Ngaphantsi kweKhowudi yePenal, iintlawulo zinokusuka kwi-AED 5,000 ukuya kwi-AED 100,000 (malunga ne-$ 1,360 ukuya kwi-$ 27,200) yokuphepha irhafu ngenjongo.
3. Izohlwayo kumatyala athile phantsi kweFederal Decree-Law No. 7 ka-2017:
   • Ukungaphumeleli ukubhalisela i-Value Added Tax (i-VAT) okanye irhafu yerhafu xa ifunwa kunokubangela isohlwayo esifikelela kwi-AED 20,000 ($5,440).
   • Ukungaphumeleli ukungenisa iimbuyekezo zerhafu okanye ukungenisa iimbuyekezo ezingachanekanga kunokukhokelela kwisohlwayo ukuya kwi-AED 20,000 (i-$ 5,440) kunye / okanye ukuvalelwa ukuya kunyaka omnye.
   • Ukuphepha ukuhlawula irhafu ngabom, njengokufihla okanye ukutshabalalisa iirekhodi okanye ukunika ulwazi olungeyonyani, kunokukhokelela kwisohlwayo esisiphinda kathathu isixa serhafu esibalekiweyo kunye/okanye ukuvalelwa ukuya kutsho kwiminyaka emihlanu.
   • Ukunceda okanye ukuququzelela ukuphepha irhafu ngabanye nako kunokukhokelela kwizohlwayo kunye nokuvalelwa entolongweni.
4. Izohlwayo ezongezelelweyo: Ukongeza kwizohlwayo kunye nokuvalelwa entolongweni, abantu okanye amashishini afunyanwe enetyala lokuphepha irhafu anokujongana nezinye iziphumo, ezinjengokunqunyanyiswa okanye ukurhoxiswa kwamaphepha-mvume okurhweba, ukufakwa kuluhlu olumnyama kwiikontraka zikarhulumente, kunye nokuvalwa kokuhamba.

Kubalulekile ukuqaphela ukuba iziphathamandla ze-UAE zinobulumko bokuwisa izohlwayo ezisekelwe kwiimeko ezithile zetyala ngalinye, kuthathelwa ingqalelo izinto ezifana nexabiso lentlawulo yerhafu, ixesha lolwaphulo-mthetho, kunye nenqanaba lentsebenziswano evela kumoni. .

Izohlwayo ezingqongqo ze-UAE zolwaphulo-mthetho lokuphepha irhafu zibonisa ukuzinikela kwelizwe ekugcineni inkqubo yerhafu enobulungisa neselubala kunye nokukhuthaza ukuthotyelwa kwemithetho nemimiselo yerhafu.

I-UAE iwaphatha njani amatyala okuphepha irhafu enqumla imida?

I-UAE ithatha iindlela ezininzi zokujongana namatyala okuphepha irhafu enqumla imida, ebandakanya intsebenziswano yamazwe ngamazwe, iinkqubo zomthetho, kunye nentsebenziswano nemibutho yehlabathi. Okokuqala, i-UAE isayine izivumelwano ezahlukeneyo zamazwe ngamazwe kunye neendibano eziququzelela ukutshintshiselana ngolwazi lwerhafu namanye amazwe. Ezi ziquka izivumelwano zerhafu zamazwe amabini kunye neNgqungquthela yoNcedo loLawulo kwiMiba yeRhafu. Ngokutshintshiselana ngedatha yerhafu efanelekileyo, i-UAE inokuncedisa ekuphandeni nasekutshutshiseni amatyala okuphepha irhafu athatha indawo ezininzi.

Okwesibini, i-UAE iphumeze imithetho eyomeleleyo yasekhaya ukulwa nokuphepha irhafu enqumla imida. I-Federal Decree-Law No. 7 ka-2017 kwiiNkqubo zeRhafu ichaza izibonelelo zokwabelana ngolwazi kunye nabasemagunyeni berhafu yangaphandle kunye nokubeka izohlwayo ngenxa yolwaphulo-mthetho lokuphepha irhafu olubandakanya amagunya angaphandle. Esi sikhokelo sisemthethweni senza ukuba abasemagunyeni be-UAE bathathe inyathelo ngokuchasene nabantu okanye amaqumrhu asebenzisa iiakhawunti ezikude nonxweme, iinkampani ezinoqokobhe, okanye ezinye iindlela zokufihla ingeniso erhafiswayo okanye ii-asethi phesheya.

Ngaphaya koko, i-UAE iye yamkele uMgangatho woNxilo oluQhelekileyo (CRS), isakhelo samazwe ngamazwe sotshintshiselwano oluzenzekelayo lolwazi lweakhawunti yezemali phakathi kwamazwe athatha inxaxheba. Lo mlinganiselo ukhulisa ukungafihli kwaye wenze kube nzima ngakumbi kubahlawuli berhafu ukufihla ii-asethi zangaphandle kunye nokuphepha irhafu ukuwela imida.

Ukongeza, i-UAE isebenzisana ngenkuthalo nemibutho yamazwe ngamazwe efana noMbutho weNtsebenziswano yoQoqosho noPhuhliso (OECD) kunye neQonga leHlabathi lokuNgafihli kunye noTshintshiselwano loLwazi ngeeNjongo zeRhafu. Ezi ntsebenziswano zivumela i-UAE ukuba ihambelane nezona ndlela zibalaseleyo zehlabathi, iphuhlise imigangatho yamazwe ngamazwe, kwaye ilungelelanise iinzame zokulwa nokuphepha irhafu enqumla imida kunye nokuhamba kwemali ngokungekho mthethweni ngokufanelekileyo.

Ngaba kukho isigwebo sokuvalela irhafu eDubai?

Ewe, abantu abafunyenwe benetyala lokuphepha irhafu eDubai banokujongana nokuvalelwa entolongweni njengesohlwayo phantsi komthetho we-UAE. Ikhowudi yePenal ye-UAE kunye neminye imithetho yerhafu efanelekileyo, efana ne-Federal Decree-Law No.

NgokweNqaku le-336 ye-UAE Penal Code, nabani na obalekela ngabom ukuhlawulwa kweerhafu okanye iifizi ngenxa ye-federal okanye urhulumente wasekhaya unokuvalelwa ixesha elisusela kwiinyanga ezintathu ukuya kwiminyaka emithathu. Ngaphaya koko, iFederal Decree-Law No. 7 ka-2017 kwiiNkqubo zeRhafu ichaza ukuvalelwa entolongweni njengesohlwayo esinokubakho kumatyala athile okuphepha irhafu, kuquka:

1. Ukungaphumeleli ukungenisa amaxwebhu erhafu okanye ukungenisa iingxelo ezingachanekanga kunokukhokelela ekuvalelweni ukuya kutsho kunyaka omnye.
2. Ukuphepha irhafu ngabom, njengokufihla okanye ukutshabalalisa iirekhodi okanye ukunika ulwazi olungeyonyani, kunokukhokelela ekuvalelweni ukuya kutsho kwiminyaka emihlanu.
3. Ukunceda okanye ukuququzelela ukuphepha irhafu ngabanye nako kunokukhokelela ekuvalelweni.

Kubalulekile ukuqaphela ukuba ubude besigwebo sentolongo bunokwahluka ngokuxhomekeke kwiimeko ezithile zetyala, ezifana nexabiso lerhafu ekhutshiweyo, ubude becala, kunye nenqanaba lentsebenziswano evela kumenzi-bubi.