Imali emnyama .(umz.) ingeniso engekho mthethweni okanye iimpahla ezingachazwanga kumagunya erhafu . "Umqulun) ungqinelwano lwezoqoqosho lwe-Indiya ngokunqintsa urhulumente wengeniso ebalulekileyo, ngokuphelisa urhwaphilizo, nangokugqwetha ukhuphiswano olufanelekileyo. Eli gama ligubungela zombini imali eveliswa ngemisebenzi engekho mthethweni (umz., ukunyoba, ukurhwebelana ngemali nokurhwebelana ngemali okusemthethweni okungabonwanga ngabomdla ukuba kuphephe iirhafu, amanyathelo orhulumente, kunye nocelomngeni olungapheliyo lwehlabathi, ukudibanisa imithetho yehlabathi, intsebenziswa kwemithetho yerhafu elwayo, kunye nemiqatha yemithetho engqongqo. Eli nqaku lihlolisisa indlela imithetho yerhafuthelela i-mnyama, i-odolo, i-odoms, i-om, i-odom, kunye neengxaki ezithe ngokuqhubekayo.

Ukusetyenziswa Kwemali Emnyama Ngokusemthethweni

Indlela yeIndiya yokulwa nemali emnyama ixhomekeke kwisakhiwo esisemthethweni esineenjongo ezininzi esijongene nobutyebi basekhaya nobungaphandle konxweme. Imimiselo emithathu engundoqo . "I-Infeating Task Act, 1961; iBenami Transactions (Isivumelwano) uMthendeleko, 1988 (njengokulungiswa); kunye neBlack Monel (Ungadityaniswa naMazwe angaphandle) kunye noMgaqo-siseko weSime-Scoco, 2015-2011) ukusebenza kwikonsathi yokufumana, ukubopha, nokungabhaqwa ubutyebi. Ukongeza, ukuthintelwa kweMali wemali (PMMMLA), 2002, kunye noMthetho we-Entelitho-omatiko (FMA), uNika izixhobo zolwano-mthetho we-mthetho we-Rhulumente (FM), 1999, kunye noMthelelaniso wolwano-mali.

Imali efunyenweyo,

UMthetho weThamsanqa weTsholo uhlala ulilitye lomthetho wasekhaya ochasene nemali emnyama. Iyalela ukuba umntu ngamnye, umzi, kunye nenkampani kufuneka afake iifayile zokubuyisela iinkonzo zonyaka ezichaza yonke imithombo yengeniso. Iimeko ezininzi ezingundoqo zijolise ngqo kwingeniso engachazwanga:

  • [[NKT.0] Ukuhlawula 68-69D: La macandelo anika abasemagunyeni berhafu abanokuphatha iimali zetyala ezingachazwanga, utyalo-mali, kunye nenkcitho njengengeniso evela kwimithombo engachazwanga. Ukuba umhlawula irhafu akanako ukuchaza ngokunelisayo umthombo wemali enconywayo kwiincwadi zabo, okanye umthombo wemali echithwa ekufumaneni izinto, umphathi-gosa-gosa angadibanisa loo mali kwingeniso epheleleyo yerhafuzo kunye nerhafuthelo kwixabiso lemali engachazwangalelwanga (kutsho kuma-60% kwi-60% kwi-ayibhiyo kunye ne-cses).
  • [[NTL:0] Ukukhangela kunye noSeiza (Izikhundla 132 kunye ne 132A): Amagosa agunyazisiweyo angaqhuba uphando olungalindelekanga, athabathe imali engachazwanga, izihombiso, kunye namaxwebhu, kwaye kamva ahlole ixabiso elibhangiweyo njengengeniso engachazwanga. Kwimeko eziphezulu, la malungiselelo akhokelela ekufumanekeni kwamawaka ee-crores kubutyebi obufihliweyo.
  • Ityala kunye nokutshutshiswa: ukuvalwa kwengeniso kutsala isohlwayo se-100% ukuya ku-300% yerhafu efunwayo ukubhaqwa. Ukubhaqwa ngempazamo kungakhokelela kwityala lolwaphulo-mthetho, kuquka ukuvalelwa entolongweni iminyaka esixhenxe phantsi kwecandelo 276C loMthetho.

Ukukhuthaza ukuthobela ngokuzithandela, urhulumente ungenise izicwangciso zokutyhilwa ezifana nodweliso lwezibhengezo, 2016, oluvumela abanikazi berhafu ukuba bavakalise impahla yasekhaya engachazwanga kunye nengeniso ehlawulwayo etshintshiweyo ngenxa yomthwalo wonke werhafu nomnikelo wemali wama-mali wama-45% (30%, 33% yerhafu, i-10% yesohlwayo). Ngaphezu kwama-64 000 amaphepha okubhalisa, abhalwe malunga nobutyebi obungabhaliswanga.

Isalathisi soMsebenzi weNkqubo

Intengiselwano ze-Benami/intengiso egcinwe egameni lomntu omnye lo gama uqwalaselwa luhlawulwa ngomnye, `inqwelo-moto esetyenziswayo yokupaka imali emnyama. UMthetho weBenami uyalwalela amalungiselelo anjalo kwaye unika ukuhluthwa kwempahla ye-benami ngaphandle kwentlawulo. Iimpawu ezingundoqo ziquka:

  • [[FLT: 0] Unyuko lwentelekelelo: Intengiso yonyaka ka 2016 yandisa inkcazo ukuquka nayiphi na intengiso apho umzi ugcinwe khona ngegama lentelekelelo okanye apho umnini oluncedo engenakufunyanwa khona. Kwakhona igubungela iimpawu ezigcinwe ngumntu ongakwaziyo ukuthenga ngemali.
  • [[NTLA: 0] Igunya elibonisa iApilect Tribunal: A uGawulayo onikezelweyo (BPAA) kunye neAppellate Tribunal yasekwa ukusingatha amatyala ngokunempumelelo.
  • Ukungagqibeki: Ukungena kuthengiso lwe-benami kufanelwe yisohlwayo sokuvalelwa ngengxingo enzima iminyaka esixhenxe kunye nentengo efikelela kwi 25% yexabiso lentengiso yempahla. Ukongeza, impahla ingathinjwa ngurhulumente osembindini.

Ngowama - 2023, iSebe leMali lerhafu lalifake ii-ennami zexabiso lebhenami elingaphezulu kwama-7610 000 ngaphantsi kwalo Mthetho, lithumela umqondiso onamandla kwabo basebenzisa iiprojekti ukufihla izinto.

Imali eBlack Monitors (Ingeniso eValekileyo neNkxaso) kunye noMthetho weNtloko, 2015

Lo mthetho ubalulekileyo ujolise ngqo kwimali emnyama efihliweyo kwelinye ilizwe. Wabhaliswa emva kokuvuza kweHSBC nebhanki yaseSwitzerland, lo Mthetho unyanzelisa ulawulo olungqongqo lokuthobela izinto zangaphandle ezigcinwe ngabantu baseIndiya:

  • [[UMTL:0] Utyhilo lokwaphula: Wonke ummi (ngaphandle kwalowo uthathwa njengowakhe uhlala khona kodwa engengowomhlali) makaxele impahla yakhe yasemzini kunye nengeniso kwirhafu yawo yonyaka. Ukungaphumeleli ukwenza oko kutsala isohlwayo se-9710 lakh.
  • Irhafu ephezulu kunye nesohlwayo: Ingeniso yangaphandle nempahla engagqitywanga ihlawulwa ngexabiso elithe tyaba le-30% (ulwaleko kunye ne-ses). Ukongeza, isohlwayo esilingana ne-90% yerhafu ihlawulelwe, ukwenza wonke umthwalo osebenzayo malunga ne- 96% yobungakanani obungachazwanga.
  • [[NTLT:0] Ityala elibi: ngokungafaniyo nokubhaqwa kwerhafu yasekhaya, ukusilela ukuchaza iimpahla zasemzini sisohlwayo solwaphulo-mthetho esigwetywa ngokuvalelwa nzima iminyaka elishumi. Lo Mthendeleko uquka amalungiselelo okucetyiswa kwabo batyhila ngokuzithandela phambi kokuba bafunyanwe.

Lo Mthetho uye wanceda ekucinezeleni abantu ababizwa ngokuba ziiPanama Phepha kunye neeParadisi ezivuzayo. Ukwakhuthaza abaqeshi berhafu ukuba basebenzise iWindow yeSikhankanyo Esinexesha (2016) ukuvakalisa izinto zangaphandle ngesantya esiphantsi sama-60% (kuquka i-superfix kunye nesohlwayo).

Ukusetyenziswa Kwamanyathelo Karhulumente

Ngaphandle komthetho ongundoqo, urhulumente waseIndiya usungule amanyathelo amaninzi aphezulu ajolise ekuphazamiseni imeko-bume evumela imali emnyama ukuba iqhubeke. La manyathelo axhasa inkqubo esemthethweni ngokwandisa ukubonakala, ukunciphisa ukusetyenziswa kwemali, kunye nokutshintshiswa kolwazi.

Ukusetyenziswa kweziyobisi

NgoNovemba 8, 2016, urhulumente wasebenzisa idemon 76500 kunye namaphetshana angama-761,000, ukurhoxa kubume bawo njengobuncinci obusemthethweni. Le ntshukumo iphambili yajolise kuqikelelwa kwi-7615.44 lakh crore (malunga nama-86% emali ejikelezayo) ikholelwa ukuba igcinwe kwimali engachazwanga. Ngoxa ukuphazamiseka kwezoqoqosho kwexeshana elifutshane kwakunzima, inkqubo yaphumelela ngokweenkalo ezininzi:

  • Ukuzisa imali kwinkqubo yogcino-mali: Ngaphezu kwama-99% amaphetshana asetyenziswa zidemon abuyiselwa kwiibhanki, okubonisa ukuba inkoliso yabanikazi inyanzelekile ukuba igcine imali yabo(*) kwaye ngaloo ndlela ityhila ukuba bayazizo zabo zerhafu. Oku kwavumela isebe lerhafu ukuba linqamleze ugcino-mali lwengeniso oluneeprojekthi.
  • Ukwandisa kwisiseko somhlawuleli werhafu: Emva kokusetyenziswa kwedemon, inani lerhafu ehlaziywayo linyuke ngokutyibilikayo. Ugcino lwerhafu olutsha nolukrokrelayo olupheleleyo malunga no-192.97 lakh crore lwaphawulwa ukuze luhlolwe ngokubhekele phaya.
  • Ukunyuka kwemali ebhatalayo: Ukuthuthumela kokwenziwa koodemon kwanyusa ukwamkelwa kwendlela zokuhlawula zamanani ezifana no-UPI, BHIM, kunye neengxowa ezihambayo, ukunciphisa ukujikeleza kwemali engaxelwanga ngexesha.

Iintlola zisaqhubeka zisenza izinto eziluncedo, kodwa ngokungathandabuzekiyo ukuqhatha kwaphazamisa imekobume yemali emnyama yaye kwanyanzelisa abaninzi ukuba benze intengiso yabo ilungelelane.

Irhafu yemali (iGST)

Ukuqalisa kweGST ngoJulayi 1, 2017, kwathatha indawo yomsebenzi wesiziba sorhulumente kunye nombindi ongangqalanga werhafu ngenkqubo yerhafu edityanisiweyo, ecace gca. Ngokudibanisa iityala lerhafu zegalelo legalelo kwi-invoice elingqiweyo elihambisana nelifuna ugcino-rekhodi lwamanani, i-GST yenza kwaba nzima kakhulu kumashishini ukucinezela ukuthengwa okanye ukuthengwa kwentengiso. Iimpawu ezingundoqo zokuthintela ukukhutshwa kwerhafu ziquka:

  • Iphepha lendlela: Indlela ye-elektroniki enyanzelekileyo yokuhambisa izinto ngaphezulu kwe-760,000 inceda ukulandelela i-email yexesha lokwenene kwaye inciphisa ithuba lokuthutha izinto ngaphandle koxwebhu olufanelekileyo.
  • Uthelekiso lwe-invoice: Ityala lerhafu yolwazi olungenisiweyo livumelekile kuphela ukuba umniki uxele umthengisi ngokubuya kwe GST yakhe. Oku kwenza indlela yendalo yophicotho-zincwadi edimaza ngaphantsi kwe-invoifing kunye neinvoice zenkohliso.
  • [[NTL:0] Izixhobo zokubulala: Inethwekhi yeGST isebenzisa ugcino-lwazi olunenkqubela ukufumanisa ukungahambelani, imilinganiselo engaqhelekanga, kunye nokuhlawula iirhafu eziphezulu, nto leyo ekhokelela kujoliseko lwee-pic kunye nohlolo.

Ukususela ekuzalisekisweni kweGST, ingeniso yerhafu engangqalanga ikhule kakhulu, ngokwemo yemonge engcono yokuthobela. Noko ke, ukuphepha kwii-invoice zenkohliso kunye neenkampani zeqokobhe kuselucelomngeni, nto leyo ebangela ukuba urhulumente azise inkqubo egqwethekileyo yerhafu kunye nemilinganiselo eqinileyo yokubhalisa.

Ezinye Izinyathelo Eziphambili

  • Pradhan Mantri Garib Kalyan Yoroina (PMGKY), 2016: Isicwangciso sokuzithandela sabo babefake imali edimonisiweyo ngaphaya kwemali yabo. Ababhengezi bahlawula irhafu engama-30%, 33% i- surreglait, kunye nesohlwayo esi-10%, siphelele malunga no-73% yobungakanani obubhengeziweyo. Phakathi 764,900 crore yavakaliswa phantsi kwale cebo.
  • IVivad Se Vish yabuChwetheza, 2020: Ngelixesha kuphambili inkqubo yempikiswano yerhafu, incedise ukunciphisa uhlolo olunxulumene neemvavanyo zemali emnyama kwaye ikhuthaza abahlawuleli berhafu ukuba balungise amatyala kunye nokuhlawula iimali eziphikiswayo.
  • [[UMTL: 0] Imali Ecocekileyo: Iphulo logcino-lwazi lokukhupha idemon, apho ugcino-lwazi olukrokrelekileyo lwahlalutyiswa khona kwaye ababuthi berhafu bacelwa ukuba banikele ngenkcazelo kwi Internet. Ngaphezu kwe 18 ye-lakh imiba yaphathwa, kwaye kwiimeko ezininzi, ungezwano lwemali ngenxa yogcino olungaziwayo.

Intsebenziswano yezizwe ngezizwe notshintshiselwano lolwazi

Abaphathi-mikhosi baseIndiya basebenzisa izivumelwano ezikhulayo zezizwe ngezizwe zokulandelela imali emnyama ebanjelwe kwelinye ilizwe. Ixesha lokufihla ibhanki liye lakhutshwa kakhulu, ngenxa yemimiselo efana ne-Common Reporting Standard (CRS) kunye noMthetho we-Akhawunti ye-Akhawunti yeMasipala (FATCA).

Isivumelwano segunya eliqulunqwe liqulunqwa (MCAA)

I-Indiya ingumsayi we-MCAA, iqukwa phantsi kombutho we-Ofisi yoNyaka kunye noPhuhliso (OECD). ICRS ifuna amaziko emali athabatha inxaxheba kwimithetho yezolawulo ukutshintshana ngokuzenzekelayo ngabanikazi betyala abahlala kwamanye amazwe. Oku kuquka iinkcukacha zomlinganiselo webhanki, ingeniso, kunye nezinye ingeniso. Utshintshiswano lokuqala lweIndiya lwenzekile ngo-2018, kwaye ukususela ngoko, urhulumente ufumene ugcino-lwazi lwemali kumawaka abemi baseIndiya kunye neengxelo kwamanye amazwe. Lo gcino-lwazi lulungelelaniswe neemeko zerhafuthelo.

Iintlawulo Zerhafu Neerhafu

I-Indiya ityikitye izivumelwano eziphindwe kabini ze-Taxic Divice Regionance Acts (DTAAs) namazwe angaphezu kwama-90 kunye ne-Treas Information Actives (I-TIEAS) kunye nezinye ezininzi zezi zivumelwano ziquka ilungiselelo lokutshintshisana ngesicelo, ukutshintshisana, kwanee-enkcitho ngexesha elinye. Oku kungqinelana nokuncitshiswa kwe-DTAA neSwitzerland, kunika i-Indiya ulwazi oluzenzekelayo kwii-akhawunti zebhanki zaseSwitzerland eziphethwe ngabahlali bayo.

Isivumelwano soncedo lukarhulumente

phantsi koMthetho we-Akhawunti ye-Akhawunti ye-US ye-Akhawunti yeTchalatho yase-Intergovernmental ngo-2015, iIndiya yatyobela amaqumrhu eethanga emali eIndiya ukuba anike ingxelo yeenkcukacha zabemi base-US, kunye, ngokuphicothaneyo, amasebe ezemali ase-US anikela ingxelo ngeengxelo zabemi base-Indiya. Oku kuye kwaphucula ukubonakala kobutyebi obuphakathi kwemidanganiso ephakathi e-US.

Ukumangalelwa Kwemali Emnyama Yasemzini

Umlawuli weBhunga leNkcubeko eliPhakathi leNkqutyana yeNkqutyana yeNtloko ePhakamileyo (DCI) uxhobise ulwazi olusuka kwezi zivumelwano, umlawuli wezolwaphulo-mthetho (DC) phantsi kweBhodi yeNkqutyana ePhakamileyo (CDT) usungule amatyala amaninzi aphezulu epropati. Umzekelo, amatyala avela kuluhlu lwe-HSBC Geneva kunye namaPhepha ePanama aye akhokelela ekuphengululeni, ekuxhuzumeni, ekuthwaneni, nakwiinkathazo zolwaphulo-mthetho phantsi koMthetho weBlanki. Kwezinye iimeko, impahla yangaphandle engachazwanga zidityaniswe kwaye zitheliswe.

Iingxaki Zokurhwebelana Nemali Emnyama

Nangona kukho ubuchule obuninzi, imali emnyama iyaqhubeka ibangela iingxaki eziphawulekayo. Ukuntsonkotha nobukhulu bemeko yezoqoqosho ngokungacwangciswanga kuthetha ukuba amagosa aseIndiya amele asoloko eqhelanisa nobuchule obutsha bokuphepha irhafu.

Urhwaphilizo Nenkcitho Yezobupolitika

Imali emnyama isoloko ingena kwimali yezopolitiko, idala uthungelwano lwezezimali oluchasa ukunyanzelwa komsebenzi. Ngeli xesha iqhinga leElectoral Bond laziswa ukuveza imbonakalo yecala, yaye kamva lahlaselwa yiNkundla ePhakamileyo ngowama-2024, ukunqongophala kwemali engachazwanga kunyulo kuseyinto exhalabisayo. Abachongi beendaba nabacholacholi-ndaba bachazi indlela imali engavumelekanga esetyenziswa ngayo ukuphembelela iziphumo zokhetho, nto leyo ebangela kube nzima ukuqhekeza amaqela athile ngezobupolitika.

Imingxunya etsokothileyo yeseti yeengxelo zasemthethweni

Irhafu elithenjiweyo lisebenzisa umahluko phakathi kokuphathwa kwerhafu kunye nengeniso yamarhafu, ukusebenzisa ii-arhente ezintsonkothileyo kunye neenkampani zebhombu kwiindawo ezininzi, kwaye kusetyenziswa izixhobo zemali ezincumisayo ezisabayo ekuxeleni iimfuno. Idabi elingokwasemthethweni lidla ngokuthabatha iminyaka, kwanaxa abasemagunyeni belawula, ukuqokelelwa kwerhafu nesohlwayo kuhleziswe ngesibheno.

Imali yezoqoqosho nehlelo elingacwangciswanga

Phezu kwako nje ukunyuka kwemali ehlawulwa ngamanani, i-Indiya ihlala ixhomekeke kakhulu kwimali, ingakumbi kwiindawo zasemaphandleni nakwicandelo elingacwangciswanga. Intengiselwano yemali ayishiyi mzila wophicotho, ikwenza kube lula ukuphepha irhafu yengeniso, iGST, kunye nezinye iintlawulo. Imigudu karhulumente yokumisela intlawulo yemali (umz., Icandelo 40A3) loMthetho weMali-Indali-Passwor arcet wahluza imali ngaphezulu kwe-10 000) ithengenze layithintela nje inxalenye ethile inkqubo.

Ukubhankisa Kwaselwandle Nee-oyile

Ngeli xesha iCRS neFATCA zinyuse ukubonakala kwibhanki yesithethe, imida emitsha efana ne-cyppocurrences kunye nemali elungeleleneyo (i-Di) ibangela imingeni emitsha. Irhafu ye-Crpto yerhafu yaseIndiya efunyenweyo ne-1% TDS efuduswayo, `ithe yazisa umsebenzi othile kwirhafu, kodwa intengiso engaziwayo yentengiso ezininzi isavumela imali emnyama ukuba ihambele ngaphandle kwemidangalala. Urhulumente usebenza kwisiseko esibanzi se-ethemilithatho yexabiso.

Indlela Eya Kuyo: Ukuqinisa Idabi

I-Indiya iye yenza inkqubela ephawulekayo ekwakheni izibonelelo ezingokwasemthethweni nezolawulo nxamnye nemali emnyama, kodwa imfazwe ikude iphele. Udityaniso lwezinguqu ezithe chatha, uphuhliso lobugcisa, kunye nokutshintsha kwenkcubeko kuyafuneka.

Imigaqo-nkqubo yerhafu

Imithetho yerhafu enzima ngokwayo ivelisa amathuba okuphepha. Urhulumente kufuneka aqhubeke ekwenza lula ukuthobelana (ngokomzekelo, ngokunyusa umlinganiselo wohlolo olungenabuso, iifomu zokubuyela ezizalisiweyo, kunye nolwandiso logcino-lwazi lwexesha lokwenene ukusuka kwimithombo yesithathu yecandelo (umz., ubhaliso lwempahla, ukutshintshiswa kwezibonda). Imigaqo elula inciphisa intshukumisa yokufihla ingeniso ngenxa yokuba ixabiso lokuthobela liyahla ngaphantsi kwexabiso lokubhaqwa kunye nomngcipheko wokufumana.

Uqinisa ugcino-lwazi kunye ne-Al

Inkqubo yolawulo lweThwaso loMngeniso (Inkcazelo) isebenzisa iingxelo ezinkulu zedata ukuchaza ukuthengiselwana okukrokrelekayo. Ukuveliswa kwemithetho-manani yokufunda ngomatshini enokuxela kwangaphambili iipateni zokubhadula, ukuphuma kweflegi, kunye nokulandelela ukuba nexabiso elifanelekileyo kwezakhiwo ezintsonkothileyo kuya kuphucula ngokuphawulekayo ukugcinwa komthetho. Urhulumente kufuneka adibanise uAadhaar neengxelo zempahla, ubhaliso lwezithuthi, kunye nentengiso yexabiso eliphezulu ukwenzela ukuba kusebenzele ukudityaniswa okuzenzekelayo.

Ukuqhatha Kwezobupolitika

Ukunciphisa imali emnyama kufuna ukuhlangabezana nengcambu yayo yezopolitiko. Isigqibo seNkundla Ephakamileyo sama-2024 sokubulala iElectoral Bond sabalaselisa imfuneko yokubonisa ngaphaya, ukuphicothwa kwemali yezobupolitika. Ukufakela inkqubo yonyulo oluxhaswe ekuhleni okanye iipakethi ezingqongqo zeminikelo engachazwanga zinokunciphisa ukuthuthelwa kwemali engekho mthethweni kwezobupolitika, ngaloo ndlela ingenza ukuba ukhuseleko lwemali emnyama lungabi namsebenzi.

Yandisa Intsebenziswano Yamazwe Ngamazwe

I-Indiya kufuneka iphishekele ngamandla ulwahlulo olongezelelweyo njengexesha kwaye idibane nemigudu emininzi yokwandisa i-CRS kumazwe aphakamileyo, kuquka nalawo asenako ukusetyenziswa ngokupheleleyo ukutshintshiselana okuzenzekelayo. Iindibano zemfazwe ezinomphambili ezinezikhuseli zerhafu kufuneka ziphinde zidityaniswe ukuquka amalungiselelo olwazi oluzenzekelayo nolwandiswano ngezambuku. Uvumelwano oluncinane lwerhafu emhlabeni wonke (OECD Pillage II) luneziphumo zokuguquka nokukhukuliseka kwengeniso kunye nokhukuliba-phantsi okusisiseko, ngokungangqalanisanga ngandlela-nyani ukudalwa kwemali emnyama.

Ukukhuthaza Inkcubeko Yerhafu

Ekugqibeleni, imithetho ayinakuyiphelisa imali emnyama; ukutshintshela kwimithetho ekuthobeleni ngokuzithandela kubalulekile. Oku kubandakanya ukuhlawula irhafu, iindlela zokuhlawula irhafu (umz., isantya esiphantsi okanye inxalenye yezokhuselo kwingxelo echanileyo yangaphambili), kunye nezigwebo ezithe kratya zabenzi-mthetho abaphinda-phindekayo. Iphulo likarhulumente elithi “Ndiyihlawula Irhafu” kunye nephulo “leMihla yeSikhalo” zinyathelo elifanelekileyo, kodwa ukuthunyelwa ngokungaguqukiyo kwinkokeli zezobupolitika nokusetyenziswa kwerhafu.

Isiphelo

Imithetho yerhafu yaseNdiya iye yasuka kwinkqubo yentengiso ephambili yezorhwebo yaba yeyokwenza izinto ezithe ngcembe, efakelweyo eshiya igumbi elincinane lokutshintshisana ngobutyebi basekhaya okanye obungebobobobuzwe. I-Infest Tax Act i-Act eqinileyo yempahla ethathwayo, kwaye iBlack Monel Act ikwalela izigwebo zezolwaphulo-mthetho zempahla zamanye amazwe angaphandle zipheleliswa zinyathelo elifana nobudemon, iGST, kunye nokutshintshiswana kolwazi lwezizwe ngezizwe. Kodwa, ukulibaziseka okusemthethweni, kunye nokungaqhubeki kwemisho okuqhubekayo kwemingcipheko yemiqathango, kuqhubekeka ukuphumelela kwezi meko eziphambili zerhafuthelo, ukusetyenziswa kwe-data ephambili, ukugeleza imali, nokunyuswa kwezizwe ngezizwe ngezizwe ngezizwe. Ngokudibanisa kunye nokusetyenziswa kwendlela ezahlukahlukeneyo, ukujika kwemali emnyama, iinlkelelwa kwimiqatha yoqoqo yoonke i-FFodvo yomthetho yehlabathi.[1][4][4]