Imithetho Emelene Nokukhwabanisa Kwentela kanye Namacala Okweqa e-UAE

I-United Arab Emirates ithatha ukuma okuqinile ngokumelene nokukhwabanisa kwentela kanye nokugwema intela ngokusebenzisa isethi yemithetho yenhlangano eyenza kube yicala lobugebengu ukubika ngokungeyikho ngamabomu ulwazi lwezezimali noma ukugwema ukukhokha izintela nezinkokhelo ezikweletwayo. Le mithetho ihlose ukusekela ubuqotho besistimu yentela ye-UAE futhi ivimbele imizamo engekho emthethweni yokufihla imali engenayo, impahla, noma okwenziwayo okukhokhiswa intela kuziphathimandla. Abephula umthetho bangabhekana nezinhlawulo ezibalulekile ezihlanganisa izinhlawulo zemali ezinkulu, izigwebo zasejele, ukudingiswa okungaba khona kwezakhamuzi ezingaphandle, nezijeziso ezengeziwe ezifana nokuvinjelwa kohambo noma ukushaqwa kwanoma yiziphi izimali kanye nempahla exhunywe emacaleni entela. Ngokuphoqelela imiphumela yomthetho eqinile, i-UAE ifuna ukunqanda ukubalekela intela nokukhwabanisa, kuyilapho ikhuthaza ukubeka izinto obala nokuhambisana nemithetho yayo yentela kubo bonke abantu namabhizinisi asebenza ngaphakathi kwe-Emirates. Le ndlela yokungayekethisi igcizelela ukubaluleka okubekwe ekuphathweni kwentela ngendlela efanele kanye nezimali ezingenayo ukuze kuxhaswe izinsiza zomphakathi.

Yimiphi imithetho ephathelene nokugwema intela e-UAE?

Ukugwema ukukhokha intela kuyicala lobugebengu elibucayi e-United Arab Emirates (UAE), elibuswa uhlaka oluphelele lwezomthetho oluchaza amacala ahlukahlukene kanye nezinhlawulo ezihambisanayo. Umthetho oyinhloko okhuluma ngokubalekela intela Ikhodi Yenhlawulo ye-UAE, enqabela ngokuqondile ukubalekela ngamabomu izintela noma izinkokhelo ngenxa yeziphathimandla zikahulumeni wendawo. I-Article 336 ye-Penal Code yenza izenzo ezinjalo zibe yicala, igcizelela ukuzibophezela kwezwe ekugcineni uhlelo lwentela olunobulungiswa nolusobala.

Ngaphezu kwalokho, i-UAE Federal Decree-Law No. 7 of 2017 on Tax Procedures ihlinzeka ngohlaka olusemthethweni olunemininingwane yokubhekana namacala okubalekela intela. Lo mthetho uhlanganisa amacala amaningi ahlobene nentela, okuhlanganisa ukwehluleka ukubhalisela izintela ezisebenzayo, njenge-Value Added Tax (VAT) noma intela yempahla, ukwehluleka ukuhambisa amafomu entela anembile, ukufihla noma ukucekela phansi amarekhodi, ukunikeza ulwazi olungamanga, nokusiza. noma ukusiza abanye ukuba bagweme intela.

Ukuze kuliwe nokugwema ukukhokha intela ngokuphumelelayo, i-UAE isebenzise izinyathelo ezihlukahlukene, njengokushintshisana ngolwazi namanye amazwe, izimfuneko eziqinile zokubika, kanye nezinqubo zokucwaninga nophenyo ezithuthukisiwe. Lezi zinyathelo zinika amandla iziphathimandla ukuhlonza nokushushisa abantu noma amabhizinisi ahileleke emikhubeni yokugwema intela. Izinkampani nabantu ngabanye abasebenza e-UAE banesibopho esingokomthetho sokugcina amarekhodi anembile, bathobele imithetho nezimiso zentela, futhi bafune izeluleko zochwepheshe uma kudingeka ukuze kuqinisekiswe ukuthotshelwa kwemithetho. Ukwehluleka ukuthobela lezi zimfuneko zomthetho kungaholela ezijezisweni ezinzima, ezihlanganisa izinhlawulo nokuboshwa, njengoba kushiwo emithethweni efanele.

Uhlaka olubanzi lwezomthetho lwe-UAE mayelana nokugwema intela lugcizelela ukuzibophezela kwezwe ekukhuthazeni uhlelo lwentela olusobala nolungenzeleli, ukukhuthaza ukukhula komnotho, nokuvikela izintshisekelo zomphakathi.

Yiziphi izinhlawulo zokugwema intela e-UAE?

I-UAE isungule izijeziso ezinzima kubantu noma amabhizinisi atholwe enamacala okugwema intela. Lezi zinhlawulo zivezwe emithethweni eyahlukene, okuhlanganisa ne-UAE Penal Code kanye neFederal Decree-Law No. 7 of 2017 on Tax Procedures. Izijeziso zihlose ukuvimbela izinqubo zokugwema intela kanye nokuqinisekisa ukuthotshelwa kwemithetho nezimiso zentela.

1. Ukuboshwa: Kuye ngokuthi icala lingakanani, abantu abalahlwe yicala lokweqa intela bangabhekana nokuboshwa kusukela ezinyangeni ezimbalwa kuya eminyakeni embalwa. Ngokwe-Article 336 ye-UAE Penal Code, ukubalekela izintela ngamabomu noma izinkokhelo kungaholela ekuboshweni isikhathi esisukela ezinyangeni ezintathu kuya eminyakeni emithathu.
2. Izinhlawulo: Kubekwa izinhlawulo ezinkulu ngamacala okugwema intela. Ngaphansi Kwekhodi Yenhlawulo, izinhlawulo zingasukela ku-AED 5,000 ziye ku-AED 100,000 (cishe u-$1,360 kuya ku-$27,200) ngokubalekela intela ngamabomu.
3. Izinhlawulo zamacala athile ngaphansi kwe-Federal Decree-Law No. 7 ka-2017:
   • Ukwehluleka ukubhalisela I-Value Added Tax (VAT) noma intela yempahla uma idingeka kungaholela esijezisweni esifinyelela ku-AED 20,000 ($5,440).
   • Ukwehluleka ukuhambisa izimbuyiselo zentela noma ukuhambisa izimbuyiselo ezingalungile kungaholela esijezisweni esifinyelela ku-AED 20,000 ($5,440) kanye/noma ukuvalelwa ejele okufika unyaka owodwa.
   • Ukugwema ukukhokha intela ngamabomu, njengokufihla noma ukucekela phansi amarekhodi noma ukuhlinzeka ngolwazi olungamanga, kungaholela esijezisweni esifinyelela kokuphindwe kathathu kwenani lentela eligwenyiwe kanye/noma ukuvalelwa ejele iminyaka emihlanu.
   • Ukusiza noma ukugqugquzela ukubalekela intela kwabanye kungaholela ezijezisweni nasekuboshweni.
4. Izijeziso ezengeziwe: Ngaphezu kwenhlawulo nokuboshwa, abantu noma amabhizinisi atholwe enecala lokweqa intela angase abhekane neminye imiphumela, efana nokumiswa noma ukuhoxiswa kwamalayisensi ohwebo, ukuvinjwa kwezinkontileka zikahulumeni, nokuvinjelwa kohambo.

Kubalulekile ukuqaphela ukuthi iziphathimandla ze-UAE zinobuhlakani bokubeka izinhlawulo ezisekelwe ezimweni ezithile zecala ngalinye, kucatshangelwa izici ezifana nenani lentela eligwenyiwe, ubude becala, kanye nezinga lokubambisana elivela kumoni. .

Izijeziso eziqinile ze-UAE zamacala okugwema intela zibonisa ukuzibophezela kwezwe ekugcineni uhlelo lwentela olunobulungiswa nolusobala kanye nokukhuthaza ukuthotshelwa kwemithetho nemithetho yentela.

I-UAE iwasingatha kanjani amacala okubalekela intela emngceleni?

I-UAE ithatha indlela ehlukene yokubhekana namacala okubalekela intela emngceleni, okubandakanya ukubambisana kwamazwe ngamazwe, izinhlaka zezomthetho, nokusebenzisana nezinhlangano zomhlaba wonke. Okokuqala, i-UAE isayine izivumelwano nezivumelwano zamazwe ngamazwe ezehlukene ezenza kube lula ukushintshaniswa kolwazi lwentela namanye amazwe. Lokhu kufaka phakathi izivumelwano zentela zamazwe amabili kanye neNgqungquthela Yokusizakala Kokuphatha Ezindabeni Zentela. Ngokushintshisana ngedatha yentela efanele, i-UAE ingasiza ekuphenyeni nasekushushiseni amacala okubalekela intela atholakala ezindaweni eziningi.

Okwesibili, i-UAE isebenzise imithetho yasekhaya eqinile ukuze ilwe nokubalekela intela yemingcele. I-Federal Decree-Law No. 7 of 2017 on Tax Procedures iveza izinhlinzeko zokwabelana ngolwazi neziphathimandla zentela zangaphandle kanye nokubeka izinhlawulo zamacala okugwema intela ahilela izindawo zangaphandle. Lolu hlaka lomthetho luvumela iziphathimandla ze-UAE ukuthi zithathele izinyathelo abantu noma izinhlangano ezisebenzisa ama-akhawunti aphesheya kwezilwandle, izinkampani zamagobolondo, noma ezinye izindlela zokufihla imali engenayo ekhokhiswa intela noma izimpahla phesheya.

Ngaphezu kwalokho, i-UAE yamukele i-Common Reporting Standard (CRS), uhlaka lwamazwe ngamazwe lokushintshisana okuzenzakalelayo kolwazi lwe-akhawunti yezezimali phakathi kwamazwe abamba iqhaza. Lesi sinyathelo sithuthukisa ukubonakala futhi senza kube nzima kakhulu kubakhokhi bentela ukufihla izimpahla zasogwini futhi bagweme izintela ngaphesheya kwemingcele.

Ukwengeza, i-UAE isebenzisana ngokugcwele nezinhlangano zamazwe ngamazwe njenge-Organisation for Economic Co-operation and Development (OECD) kanye ne-Global Forum on Transparency and Exchange of Information for Tax Purposes. Lobu budlelwano buvumela i-UAE ukuthi ihambisane nezinqubo ezihamba phambili zomhlaba, ithuthukise izindinganiso zamazwe ngamazwe, futhi iqondise imizamo yokulwa nokugwema intela yemingcele kanye nokugeleza kwezimali okungekho emthethweni ngempumelelo.

Ingabe sikhona isigwebo sasejele sokweqa intela eDubai?

Yebo, abantu abatholakala benecala lokugwema intela e-Dubai bangabhekana nokuboshwa njengenhlawulo ngaphansi komthetho we-UAE. Ikhodi Yenhlawulo ye-UAE kanye neminye imithetho yentela efanele, efana ne-Federal Decree-Law No. 7 of 2017 on Tax Procedures, ichaza izigwebo ezingaba khona zasejele ngamacala okugwema intela.

Ngokwe-Article 336 ye-UAE Penal Code, noma ubani obalekela ngamabomu ukukhokhwa kwezintela noma izinkokhelo ngenxa yohulumeni wobumbano noma wasekhaya angaboshwa isikhathi esisuka ezinyangeni ezintathu kuya eminyakeni emithathu. Ngaphezu kwalokho, i-Federal Decree-Law No. 7 of 2017 on Tax Procedures icacisa ukuboshwa njengesijeziso esingaba khona samacala athile okugwema intela, okuhlanganisa:

1. Ukwehluleka ukuhambisa amafomu entela noma ukuhambisa amafomu angalungile kungaholela ekuboshweni okufika unyaka owodwa.
2. Ukugwema ukukhokha intela ngamabomu, njengokufihla noma ukucekela phansi amarekhodi noma ukunikeza ulwazi olungamanga, kungaholela ekuboshweni iminyaka emihlanu.
3. Ukusiza noma ukugqugquzela ukubalekela intela kwabanye kungaholela ekuboshweni.

Kubalulekile ukuqaphela ukuthi ubude besigwebo sejele bungahluka kuye ngezimo ezithile zecala, njengenani lentela eligwenyiwe, ubude becala, kanye nezinga lokubambisana elivela kumphulaphuli.