Ukwazisa

Ukuxela iimpahla zangaphandle kunye nengeniso kwimivuzo yerhafu yaseIndiya iye yaba yimbopheleleko ebaluleke ngakumbi kubemi baseIndiya abagcina izilangazelelo zemali kwamanye amazwe. Ulawulo lwerhafu lwamaIndiya, ingakumbi emva kokuveliswa kweBlack Money (Ingeniso Embindini neAsseti) kunye noMqathango we-Tax, 2015, kufuneka utyhilwe ngokungqongqo zonke iimpahla nengeniso zamanye amazwe. Ukungavumelani nokungathotyelwa kungatsala izigwebo ezinzima, kuquka ukutshutshiswa. Olu khokelo luchaza iimfuno, inyathelo-ngendlela, imigibe eqhelekileyo, kunye nesigwebo esinxulumene nokubika izinto zangaphandle kunye nengeniso, ukuqinisekisa ukuba uhlale uhambisana nemithetho yerhafuthelo yamaIndiya.

Ukuqonda Iimfuneko Zokunikela Iingxelo

Phantsi koMthetho weMali weTsikiti, 1961, wonke umntu ofanelekela ukuba ngummi kunye nomhlali oqhelekileyo (ROR) eIndiya kufuneka atyhile impahla yakhe yangaphandle kunye nengeniso kwi-Inhooties Tax Refusion (ITR). Ingxelo yembopheleleko iyasebenza kungakhathaliseki ixabiso lemali okanye umlinganiselo wengeniso. Kwanetyala lebhanki elingagqitywanga nomlinganiselo omncinci wokulingana kufuneka livakaliswe. Okunene, ukuba ubamba impahla yangaphandle okanye ufumana ingeniso evela kumthombo ongaphandle kwe-Indiya, kufuneka ubeke i-ITR-2 okanye i-ITR-3 (uxhomekeke kwimo yengeniso) kwaye ugqibe ucwangciso olufanelekileyo.

Ngubani Ofanele Axele?

  • [[UMTL: 0] Umphetho kunye noMphathi-mikhosi othe tye: Mayinike ingxelo ngazo zonke iimpahla zangaphandle nengeniso emhlabeni wonke. Umphetho kodwa hayi ngokungaqhelekanga (RNOR) abantu abanyanzelekanga ukuba baxele izinto zangaphandle (ngaphandle kwemali ehlawulwayo ebhatalwayo eIndiya) kodwa kufuneka baqinisekise ubume babo nyaka ngamnye.
  • [[UMTL:0] IiNon-Resident (NR): Akufunekanga ukuchaza izinto zasemzini kwibuya leIndiya ngaphandle kokuba zinentlobo ezithile zengeniso ezinokuhlawulwa eIndiya.

Ukuzimisela kwemeko yokuhlala phantsi kweCandelo 6 loMthetho weThatho leThafu eIndiya. Umntu uhlala eIndiya ukuba uhlala eIndiya iintsuku ezili-182 okanye ngaphezulu kunyaka wemali, okanye iintsuku ezingama-60 (ngaphandle kwezinye) kunye neentsuku ezingama-355 kwiminyaka emine engaphambili. Iimeko ezongezelelekileyo zisebenza kwimeko ye-RNOR.

Iintlobo zeemeko zamazwe angaphandle

IShedyuli ye-Asset yaMany program (Screate FA) ifuna iinkcukacha ezineenkcukacha malunga nempahla nganye yelizwe lasemzini. Ngaphantsi ziindidi ezingundoqo:

  • [[UMKQUBO] Ityala lomsebenzi womsebenzi: Ugcino, ugcino, okanye nayiphina ityala eligcinwe ngaphandle kwe-Indiya, kuquka iityala apho ungumbambi malungu okanye utyikityo.
  • [[UMKCIT: 0] Ii-akhawunti zemali:[ I-akhawunti ye-akhawunti yemali, ii-akhawunti, ii-akhawunti ezihlaziyiweyo, kunye nayo nayiphi na i-akhawunti enezinto zemali.
  • [[UMTL: 0] Ukulungelelaniswa kunye nokufakwa kwamatyala: izitokhwe, iibotshelelo, imali, ii-ETF, kunye nezinye iziqinisekiso ezidweliswe kwiintengiselwano zangaphandle.
  • I-inshorensi yobomi, i-inshorensi yobomi, i-athom, okanye ezinye iinkqubo ezikhutshwa zezingenisi-mali zangaphandle, kuquka izicwangciso ezidityanisiweyo.
  • Impahla yenene engaphandle kwe-Indiya, nokuba kukho indawo yokuhlala, ezorhwebo okanye zomhlaba.
  • [[UMTL:0] IZiqinisekiso kunye neSiseko: Inzuzo yomdla kukholoseko okanye imimandla yangaphandle, kuquka amalungiselelo anokuguquka okanye angaguquki.
  • Inzala yeshishini: Ubumnini kwizizwe ezingaphandle njengezabelana kwinkampani yengingqi yengingqi, yeLitaced Liaty Company (LLC), okanye umphathi kumbutho wangaphandle.
  • [[NTL:0] Ezikhoyo ngamanani Amanani: Crypturrenics, NFT, kunye nezinye izinto zamanani ezigcinwe kwintengiso yangaphandle okanye kwingxowa, ngoku ezifuna ukutyhilwa phantsi koMthetho weMali yeTshefu eBoniweyo (njengoko ngolungiso lwakutshanje).
  • [[UMTL: 0] Nayiphina iAwuni enye iNgxelo: Nayiphina enye i-asethi yemali okanye engeyoyo-fanayi-engadweliswanga ngaphezulu, kuquka izinyithi ezixabisekileyo ezigcinwe kumazwe angaphandle, ingxowa-matye, okanye izinto eziqokelelweyo.

Ukunika ingxelo ngengeniso yangaphandle

Ingeniso yamazwe angaphandle kufuneka ichazwe kucwangciso olufanelekileyo lwe-ITR, ngokuyintloko iShedyuli FSI (Imvelaphi yelizwe) kunye neShedyuli TR (INqamlelo yeThamo). Iindidi zengeniso ziquka:

  • Ingeniso ehlawulwayo kwimisebenzi yangaphandle (kuquka imali, ii-perquisites).
  • Ingeniso yoshishino okanye yomsebenzi yayisenziwa ngaphandle kweIndiya.
  • Ingeniso yemali evela kwipropati yangaphandle.
  • Ukwahlula kunye nomdla kwizinto ezivaliweyo okanye ii-akhawunti zebhanki.
  • Ingeniso yekomkhulu ekuthengisweni kwempahla yangaphandle (ifama, izabelo, njl.njl.).
  • Ubukumkani, ugunyaziso, okanye omnye umvuzo ovela kwimithombo engaphandle kwe-Indiya.

Zonke iimali kufuneka ziguqulelwe ekubeni ngama-Indiya amaRupees kusetyenziswa umyinge wokuthenga ngocingo (umlinganiselo weTT yokuthenga) weBhanki yeSizwe yaseIndiya njengakusuku lokugqibela lonyaka ongaphambili (31 Matshi) ukwenzela izinto, kunye nesantya esamkelekileyo ngomhla we-risithi yengeniso. Okanye, iqondo eliphakathi okanye naliphi na elinye iqondo elimiselwe yiBhodi linokusetyenziswa. Kubalulekile ukugcina ukungaguquguquki nokwenza uxwebhu lwexabiso lokutshintshiselana elisetyenzisiweyo.

Ukuhlangula irhafu kabini

Ukuba uhlawula irhafu kwingeniso enye yelizwe lasemzini kwilizwe elingumthombo naseIndiya, ungacela isiqabuliso phantsi kwesivumelwano sokungahlawuli Irhafu Esiphindwe kabini (DTAA) okanye phantsi kweCandelo 91 (isiqabuliso esisemthethweni) soMthetho weMali werhafu. Isiqabuliso sibekwe kwiShedyuli TR ngokunika imali yerhafu ehlawulwa kwelinye ilizwe, irhafu ehlawulwayo eIndiya, kunye nerekhodayo. Ukuxhasa amaxwebhu, anjengezivotakotho zerhafu yangaphandle okanye iziqinisekiso zerhafu (UR. 16 ka-Umzekelo, i-US) kufuneka igcinwe njengobungqina.

IShedyuli engundoqo ekuhlawuleni iimpahla zasemzini

Xa ufaka i-ITR-2 okanye i-ITR-3, kufuneka ugqibe ezi nkqubo zilandelayo:

  • I-Fasecule FA (Iimeko zelizwe lasemzini): Idida iinkcukacha zempahla nganye yelizwe lasemzini, kuquka amanani etyala, ikhowudi yelizwe, uvulo novalo lwemali (okanye umlinganiselo wencopho yemali yebhanki), kunye nengeniso efunyenwe kwi-asethi.
  • I-FSI (Ingeniso yemvelaphi yenye indawo): Ingxelo yonke ingeniso evela kwimithombo engaphandle kwe-Indiya, elinganiswe ngendalo (umz., umvuzo, ingeniso, ingeniso yoshishino, ingeniso yorhwebo). Ikwathatha umlinganiselo werhafu ehlawulwayo kwilizwe lasemzini.
  • [[UMTL:0] Ukukhulula okuthe tye okuthe ngqo okuthe ngqo okuthi kukhululwe kwirhafu ephindwe kabini usebenzisa isivumelwano okanye isiqabu esingathathi thuba.
  • [[UMTL:0] I-decure 115G (kuvavanywa okuthile): Kufunwa kwiimeko ezithile phantsi koMthetho weBlack Money.

Ukongeza, ii-akhawunti zebhanki zamanye amazwe zifuna ukuba kunikwe ingxelo yomlinganiselo ophezulu (ukulingana okuphezulu kakhulu ngonyaka wemali) nokuba le akhawunti isetyenziswe ngabavavanyiweyo. Kwizinto zemali ezifana ne-equare, ixabiso lokufumana nexabiso njengoko kunjalo ngomhla wama-31 kweyoKwindla kufuneka kuchazwe.

Inyathelo ngecala lesikhokelo sokubhabha ne-Asethi zaMazwe angaphandle (Umzekelo)

Qwalasela lo mzekelo ulandelayo ukuze uqonde le nkqubo: Mnu. Sharma, ummi wase-Indiya (ROR), ugcina ityala lemali e USA, indawo yokuqesha eDubai, kunye nesabelo senkampani ye-UK. Ufumana inzuzo kwi-UK ehlanganyelayo kunye nomdla kwingxelo ye-US. Nantsi indlela afanele anikele ingxelo ngayo:

  1. Amaxwebhu aqengqelekayo: qokelela iingxelo zebhanki ezivela kwi-akhawunti ye-akhawunti ye-US (nomlinganiselo wokuvula nowokuvala, umlinganiselo wencopho), izivumelwano zokuqesha impahla, iingxelo zokwahlula-hlula i-portfolio, kunye nokwabelana ngeengxelo ze-portfolio.
  2. Phendulela kwi INR: Sebenzisa umyinge weSBI TT njengomhla wama 31 kuMatshi wonyaka wohlolo olufanelekileyo lwamaxabiso eempahla, nesantya kumhla werisithi yengeniso. Gcina iphetshana lamaqondo asetyenzisiweyo.
  3. IShedyuli yokuZalisa iFA: Nge-akhawunti yebhanki yase-US: Faka inani le-akhawunti, ikhowudi yelizwe (USA), ukuvula umlinganiselo (oguqulelwe kwi-INR), ukuvala umlinganiselo wencopho, umlinganiselo wemali epheleleyo. Phantsi kwengeniso, yibani kwinzala efunyenweyo. Kwindawo ye-UK izahlulo: uhlobo lwexabiso lwe- “Izibonelelo”, ikhowudi yelizwe (UK), inani lezabelo, ixabiso lokufumana i-INR, ixabiso le-Dubaiproces, ilizwe (EE).
  4. IShedyuli yokuZalisa FSI: chaza imvelaphi nganye yengeniso yangaphandle: inzala (US banki), ingeniso yokuqesha (Dubai), izahlulo (UK). Faka ingeniso epheleleyo kwimali yelizwe lasemzini uze uguqule i-IR, irhafu ihlawulwa kwelinye ilizwe (ukuba kukho) kwi-IR.
  5. [[NTL: 0] IShedyuli yokuZalisa iTR: Ukuba irhafu ihlawulwa kumthombo kwi US okanye i-UK, ungacela uncedo. Unika irhafu ehlawulwa kwimali yelinye ilizwe, umyinge, kunye ne-IR elinganayo, ngoko bala unciphiso lwerhafu yangaphandle nerhafu yamaIndiya ehlawulwa yiloo ngeniso.
  6. Amaxwebhu afunekayo: Kwindawo yonxweme, ungafuneka ufakelise amaxwebhu axhasayo afana neengxelo zebhanki zasemzini, iinkcukacha zokubhalisa impahla, kunye neDTAA iifomu (njengefomu ye-10F ukwenzela iinzuzo ezifunwayo).
  7. [[UMTL: 0] Lungisa kwaye uphinde uhlole ungeniso lonke ngenxa yocoselelo, ingakumbi ukungaguquguquki kwenani lotshintshiselwano. Iqinisekisa ukubuya usebenzisa i Aadhaar OTP, ugcino-mnatha, okanye utyikityo lwamanani.

Iimpazamo Eziqhelekileyo Nendlela Yokuziphepha

  • [[FLT: 0] Iityala ezidityanisiweyo ezinomlinganiselo ongagqibekanga: nokuba umlinganiselo wetyala lamanye amazwe ubungu zero ukutyhubela unyaka, kufuneka kuchazwe kwiShedyuli Fa enendawo evulekileyo nevaliweyo yomlinganiselo njengo zero (ukuba ivulwe phambi konyaka). Ii-akhawunti zivaliwe ngexesha lonyaka kufuneka zichazwe.
  • [[UMTL:0] Ungaxeli akhawunti zamalungu: Ukuba ungumbambi wetyala lebhanki yelinye ilizwe okanye i-asethi, kufuneka uchaze umdla wakho kwiShedyuli FA, nokuba omnye umgcini-mpahla ungummi.
  • Ikhowudi yelizwe engachananga: Sebenzisa ikhowudi yelizwe ye-ISO enonobumba ababini yelizwe apho i- ISO ibekwe khona okanye ingeniso ivela. USA, UK, UAE, njl njl.
  • [[UMTL:0] Ukubeka ii-akhawunti zobuqu nezeshishini: ii-akhawunti zoshishino ezihlukeneyo kufuneka zixelwe ngokwahlukileyo, kwaye ingeniso evela kwezo akhawunti kufuneka iboniswe phantsi komvuzo woshishino kwiShedyuli FSI.
  • [[UMTL:0] Ukunikezela ngetyala okanye inzala eluncedo: Ukuba ungumvuzi wemali ephathisiweyo yelinye ilizwe okanye indawo, kufuneka utyhile inzala naluphi na unikezelo olufunyenweyo.
  • [[UMTL:0] Usebenzisa isantya sotshintshiselwano esingalunganga: Ngamaxesha onke umlinganiselo wokuthenga iSBI TT njengomhla wolinganiso. Ukusebenzisa iqondo lomlinganiselo ngaphandle kolungiso olufanelekileyo kungakhokelela kwiiyantlukwano.
  • [[UMTL: 0] Ukufumana isiphumlisi serhafu esiphindiweyo: Ukuba uhlawule irhafu phesheya, qinisekisa ukuba uyafuna uncedo kwiShedyuli TR. Kungenjalo, ungagqibela ngokuhlawula irhafu kabini kwingeniso enye.

Imali yokungakhuphi

Imiphumo yokusilela ukuchaza izinto zangaphandle okanye ingeniso inzima:

  • Phantsi koMthetho weMali yerhafu: Ukuba ingeniso yamanye amazwe ayixelwanga kwaye irhafu ayibhaqwanga, isohlwayo phantsi kwecandelo 270A sinokuba ngamashumi amahlanu% erhafu engaxelwanga. Ukungaphumeleli ukubuyisela umhla olindelekileyo kungenisa isohlwayo phantsi kwecandelo 2342 (kutsho kwi 76 000 kwi 76,000 ye-/HUF, ngaphezulu kwabanye).
  • [[NTLT:0] Phantsi koMthetho weMbali Omnyama, 2015: Ukungasikeli kwempahla yasemzini (kuquka ii-akhawunti zebhanki, impahla engashukumiyo, kunye nempahla yemali) kungaphumela kwisohlwayo esilingana nekhulu elinamashumi alithoba lexabiso lempahla engachazwanga. Kwimeko zokuzifihla, isohlwayo singaba ngu 300% werhafu efunekayo. Ukugwetywa kusenokuqaliswa, kukhokelela ekuboshweni iminyaka eli-10.
  • [[UMTL:0] Phantsi kweMithetho ehlawulwayo Imithetho: Ikhusi elikhululekileyo lengeniso okanye iimpahla zingabangela utshintsho lwemeko kunye nophando oluphezulu.

Imibuzo Ebuzwa Rhoqo

Ngaba kufuneka ndinikele ingxelo yemali yebhanki yelinye ilizwe ukuba andibanga nayo inzala?

Ewe. Nokuba le akhawunti ibingenamvuzo, kufuneka uyixele kwiShedyuli FA enengeniso engenamsebenzi phantsi kothi “Umngeni". Imfuneko kukuchaza inzuzo ngokwayo, hayi ingeniso.

2. Kuthekani ukuba ndinempahla yasemzini kodwa andingomntu ozihambelayo (RNOR)?

ABANTU abangoovimba abanyanzelekanga ukuba banike ingxelo ngeempahla zangaphandle kwiShedyuli Fa, kodwa kufuneka baxele ingeniso yangaphandle ehlawulwayo eIndiya (umz., umvuzo ofunyenwe kwamanye amazwe ukuba ulawulwa eIndiya, okanye kwingeniso yezoshishino). Kucetyiswa ukuba ugcine iingxelo eziziinkcukacha ukufumanisa ukuba uhlala kakuhle ngonyaka.

3. Ndizichaza njani izinto ezingekho mthethweni ezingezozamvelo?

I-Cryptocurrency kunye nezinye izinto zenyani zamanani ezigcinwe kwiintengiso zangaphandle okanye izipaji kufuneka zityhilwe phantsi kwe- “Amanani angaqhelekanga” kwiShedyuli FA. Indleko yokufumana noxabiso njengangoko ngoMatshi wama-31 kufuneka ichazwe kwi-INR. Ukufumaneka korhwebo okanye ukuthuthwa kufuneka kuvakaliswe phantsi kweShedyuli FSI.

4. Ndingabhala phantsi i-ITR-1 ukuba ndinempahla yangaphandle?

Hayi. I-ITR-1 (Sahaj) yeyabantu abafumana umvuzo womvuzo, impahla yendlu enye, nezinye imithombo (ezinentlonipho) ukuya kutsho kwi-7650 lakh. Ukuba unayo nayiphi na i-asethi yelinye ilizwe, kufuneka ubhale ifayile mhlawumbi i-ITR-2 (ukuba akukho ngeniso yeshishini/profesition) okanye i-ITR-3 (ukuba unengeniso yeshishini).

5. Yintoni eyenzekayo ukuba ndenza impazamo ekunikeleni ingxelo?

Ungabhala ubuyelo oluhlaziyiweyo ngexesha elichaziweyo (idla ngokufikelela ku 31 Disemba wonyaka wohlolo okanye phambi kokuba ugqitywe). Ukuba impazamo ifunyaniswe kamva, ungayityhila ngokuzithandela impazamo kwaye uhlawule nayiphi na irhafu eyongeziweyo nomdla. Noko ke, ukuzifihla ngabom kungakhokelela kwisohlwayo esichazwe ngasentla.

Ongezelelweyo nonxulumano lwangaphandle

  • Iwebhsayithi yeSebe lerhafu ye- – ukwenzela iifomu ze-ITR, imiyalelo, kunye neeFAQ.
  • Ibhanki egciniweyo yaseIndiya – kwinani lotshintshiselwano langaphandle kunye nemigaqo kwimpahla yangaphandle.
  • [[UMTL:0] Izivumelwano zokungathathi rhafu ngokuphinda-phindeneyo (Ase) – uluhlu lwamazwe kunye namalungiselelo esivumelwano.
  • Ingeniso yetyala elithe tye leIndiya – kukhokelo lobuchule kunye neempapasho zobugcisa kwingxelo yempahla yangaphandle.

Isiphelo

Abaphathi berhafu baseIndiya baxhotyiswe bhetele kunangaphambili ukufumanisa ukuba izinto zangaphandle nengeniso zithenjiwe ngokomthetho. Ngokuqonda iimfuno ezifunekayo, ukugqiba ngenkuthalo iiShedyuli zeFA, iFSI, kunye neTR, kwaye uphephe iimpazamo eziqhelekileyo, ungabuyisela ngentembelo kwaye uphephe izigwebo eziqatha. Ngamaxesha onke jongana nochwepheshe werhafu ukuba izinto ozibambe kwamanye amazwe zintsonkothileyo zintsonkothile, kwaye uhlale uhlaziyekile kwimithetho yakutshanje yerhafu.