Ukuqonda Isivumelwano Sokuphepha Irhafu Ebini (DTAA) Phakathi KweIndiya Namanye Amazwe

Isivumelwano serhafu esiphindwe kabini (DTAA) sisesiseko somthetho werhafu wamazwe ngamazwe, esilungiselelwe ukukhusela ingeniso efanayo ekuhlawulisweni irhafu kabini ngamazwe amabini ahlukeneyo. I-Indiya, enenye yezona zivumelwano zerhafu ezibanzi ehlabathini, iDTAA idlala indima ebalulekileyo kurhwebo lwemida yerhafu, urhwebo, kunye nentsebenziswano yezoqoqosho. Eli nqaku linika ucaciso olucacileyo lweDTAA, iingenelo, iingenelo, amalungiselelo akhethekileyo, kunye neziphumo ezisebenzayo kubantu ngabanye nakumashishini ababandakanyekene entlanga ngezizwe ngezizwe.

Yintoni Isivumelwano Sokungahlawuli Irhafu Kabini (DTAA)?

I-DTAA sisivumelwano se-bitadatel phakathi kwamazwe amabini anika amalungelo okuhlawula kwiindidi ezahlukeneyo zengeniso kwaye anika iindlela zokuphelisa okanye zokunciphisa irhafu ephindwe kabini. Ngaphandle kwesivumelwano esinjalo, ummi waseIndiya ofumana ingeniso evela kwilizwe elithile angahlawulwa ngemithetho yombutho, nto leyo ekhokelela kumthwalo ogqithisileyo werhafu. I-DTAA imisela imithetho ecacileyo apho ilizwe linelungelo eliyintloko lokuhlawula irhafu ngendlela ethile yengeniso nendlela elinye ilizwe elimele liyinike ngayo uncedo.

Isiseko esisemthethweni seDTAA's As ICandelo 90 loMthetho weMali we-Inhome Taxis, 1961, onika uRhulumente waseMbindini amandla okungena kwizivumelwano noorhulumente bangaphandle ukwenzela ukuphetshwa kwerhafu ephindwe kabini, ukutshintshiswa kwenkcazelo, nokubuyiselwa kwerhafu. Xa iDATAA ityikitywe kwaye ixelelwe, amalungiselelo ayo awedlulanga amalungiselelo aqhelekileyo oMthetho we-Inhome Taxity Act woMthemo werhafu ngokokuba angenelwe ngakumbi kumhlawuli werhafu. Oku kwaziwa ngokuba ngumthetho "oyena uluncedo", uvumela abahlawuleli berhafu ukuba bakhethe phakathi kwamalungiselelo esivumelwano kunye nomthetho wasekhaya, ophumela ekuhlawuleni irhafu.

Isebenza Njani IDTAA?

IDTAA ilandela iindibano zomzekelo zoMbutho wezeMbali nezoPhuhliso (OECD) okanye iZizwe Ezimanyeneyo (UN). Iyahlula-hlula ingeniso kwiindidi eziliqela ize yabele amalungelo okuhlawulwa kwerhafu. Iindlela ezimbini eziphambili zokukhulula irhafu ephinda kabini ziindlela zetyala kunye nendlela yokukhulula, kodwa esi sivumelwano siquka nemithetho yokwaphula iintambo, inkcazelo yokuhlala kunye nophuhliso olusisigxina, kunye neenkqubo ezichasene nokusetyenziswa kwerhafu.

Ukuhlawula Irhafu Ngodidi Olulandelayo

IDTAA nganye ichaza ukuba iintlobo ezahlukeneyo zengeniso zihlawulwa njani. Iindidi eziqhelekileyo ziquka:

  • Ingeniso yeshishini: Irhafu ehlawulwa qha kwilizwe lokuhlala ngaphandle kokuba ishishini linesakhiwo esisisigxina (PE) kwilizwe elivela kulo. I-PE ingaba yindawo yoshishino emiselweyo njengesebe, iofisi, umzi-mveliso, okanye i-ofisi exhomekeke kumntu. Ukuba i-PE ikhona, ilizwe elinomthombo linokuhlawula ingeniso ezuzwa yiloo PE.
  • I-Dividends:[ Ilizwe elingumthombo linganyanzela ukubopha irhafu, kodwa isivumelwano sidla ngokulinganisela umyinge. Umzekelo, i-Indiya-Singaro DTAA iipaps zokwahlula irhafu yokuzimela kwi 10% (okanye 5% ukuba umnini oluncedo ubamba ubuncinane 25% wesohlulo somsebenzi).
  • Esona sikhululo sikhulu: ngokufanayo silinganiselwe – izihlandlo ezilishumi okanye ezilishumi elinesihlanu% zemali egqithisiweyo. Ezinye izivumelwano zinika isantya esiphantsi kwimali-mboleko enxulumene norhulumente okanye amaziko ebhanki.
  • Irhafu kunye neFees zeNkonzo zobuChule (FTS): irhafu yerhafu yasekhaya yaseIndiya kunye neFTS kwi 20% (unyuso kunye ne-creaders), kodwa iDTA Enza inciphise oku ibe yi 10% okanye 15%. Inkcazelo ye-ofisi yobukumkani isoloko iquka ukuhlawula ukusetyenziswa kwempahla yobuchule, ngelixa i-FTS igquma umphathi wobuphathi, ubuchule, okanye iinkonzo zokuhlola.
  • [[NTLA: 0] Ingeniso yeCapital : Iqhele ukuhlawulwa kuphela kwilizwe lokuhlala, ngaphandle kwenzuzo yokwahlukana kwempahla engashukumiyo okanye ukwabelana ngexabiso elifumana kwimpahla engashukumiyo. Oku kuyimfuneko ngokukodwa kubatyali-mali bamazwe angaphandle kwifama yengingqi yase-Indiya.
  • Ingeniso yemali efunyenweyo: Ngokuqhelekileyo irhafu kwilizwe apho umsebenzi usetyenziswa khona. Noko ke, ukuba umqeshwa ukho kwilizwe lomthombo iintsuku ezingaphantsi kwe-183 kwixesha lenyanga ezili-12 kwaye umqeshi akangommi welo lizwe, kwaye umvuzo awuthwalwa yi-PE kwelo lizwe, ingeniso ihlala ihlawulwa kwirhafu yelizwe elihlala kulo (umthetho wemini eli-183).
  • Iinkonzo zobuqu ezizimeleyo: Idla ngokuhlawulwa kuphela kwilizwe lokuhlala ngaphandle kokuba umntu unesiseko esisisigxina esisoloko sifumaneka kwilizwe elinomthombo.
  • Imithetho ekhethekileyo ivumela irhafu yemvelaphi kungakhathaliseki ukuba yeminye imiqobo.

Iindlela Zokunceda: Ukuhlawulwa kwerhafu

Indleko yokutyala ityala lelizwe lokuhlala (Ityala Lerhafu-FTC): Ngaphantsi kwale ndlela, ilizwe lokuhlala livumela ityala lerhafu elihlawulwayo kwilizwe elingumthombo walo lichasene netyala layo lerhafu. Noko ke, ityala alinakuyigqitha irhafu yelizwe lakomhlala kulo ebelinokuhlawulwa ngaloo mvuzo. Umzekelo, ukuba ummi waseIndiya ufumana ii-R30,000 zemali eS kwaye uhlawula irhafuthezo yase-US, kwaye irhafuthensiwa yaseIndiya ingu engu-R345 000, iyakuvumela ukuboleka kwemali ehlawulwa yi-$20 000, okuphumela kwimali eyongezeleyo e-Indiya ehlawulwa yimali engaphezulu kuhlawulo lwerhafu yase-US, irhafu eninzi yangaphandle kwesivumelwano sobuni e-Indiya (intshi yomthetho ehlongo yalothotho).

Indlela yokhukuliso: kule ndlela, ilizwe elihlalayo likhulula ingeniso ehlawulwayo kwilizwe lomthombo. Oku akuqhelekanga kwizivumelwano ze-Indiya kodwa kusekho kwezinye, njenge-Indiya-Tanzania DTAA. Ukukhulula kunganelisa okanye ngokuqhubekeka (umz., ingeniso ehlawulwayo ithathwa ngenxa yokugqiba umyinge werhafu kweminye ingeniso).

Umthetho wasekhaya waseIndiya ukwanikela isiqabu esingekhoyo kumazwe angenaDTAA, kodwa indlela yesivumelwano isoloko ilungile.

Umthetho wababambi bentambo wokubuyisela

Umhlawula irhafu angagqalwa njengommi wamazwe omabini phantsi kwemithetho yawo yasekhaya. IDTAA iquka imithetho yokwaphula iqhina ukumisela ilizwe lokuhlala ukwenzela iinjongo zesivumelwano. Iquade yeyokuba: (1) ikhaya elisisigxina elikhoyo, (2) isazulu sezilangazelelo ezibalulekileyo (ulwalamano lobuqu noloqoqosho), (3) indawo yokuhlala ngokwesithethe, (4) ubuzwe, kunye (5) nesivumelwano phakathi kwamagunya afanelekileyo. Iinkampani, indawo yokuhlala idla ngokumiselwa ngokuqhelekileyo yindawo yolawulo olunempumelelo (POM).

Imilinganiselo Elinganiselweyo Yeingenelo (LOB) Oonobangela

Ukunqanda isivumelwano sokuthenga – apho ummi welizwe lesithathu emisela iqokobhe kwisivumelwano esisebenza neqabane elinobudlelane ukuze afumane isantya esiphantsi sokuzigoxa – njengokuba i-DTA emininzi ngoku iquka i-LTAB iquka ilungiselelo. Ezi zifuna ukuba iqumrhu libe nemisebenzi emikhulu yezoshishino kwilizwe lesivumelwano okanye lihlangabezane neemvavanyo ezithile zokukhukuliseka nokukhukuliseka. Izivumelwano ze-Indiya neSingapore, Mauritius, kunye ne-UAE, ngokomzekelo, zifake i-LYB intersstings eziye zavela ixesha ngenxa yokuzixakelela ukuqokelela imali.

Iingenelo ZeDTAA

IDTAA inika uncedo olubalulekileyo kwababuthi berhafu ababandakanyeke kwimisebenzi yemida enqamlezeneyo:

  • [[UMTL:0] Ukungahlawulwa kweNtloko ephindwe kabini: Inzuzo engundoqo – akukho mvuzo uhlawulwa kabini, nokuba ngetyala okanye ngokukhululeka.
  • Intengiso efunyanisiweyo: Ukungangeni irhafu kwingeniso, inzala, i-oyile, kunye neFTS zidla ngokusezantsi kunexabiso lasekhaya. Umzekelo, isantya sekhaya leIndiya kwimiba yobukumkani esihlawulwa abangengo balawuli singamashumi amabini% (umlinganiselo ophezulu kunye ne-ces, ngokunempumelelo ~31.2%), kodwa i-DTAA enemida yase-US ihn ukuya kwi-15% (okanye 10% yemiqathango yolawulo lolawulo lobucuphini).
  • Imithetho ecacileyo apho ingeniso inokuhlawulwa khona inciphisa umngcipheko wempikiswano kwaye yenza ucwangciso lwerhafu lukwazi ukuxelelwa kakuhle.
  • Ukusetyenziswa kwemali ye-Border ekudityanisweni koMngeni woMnqamlezo: Iirhafu ezisezantsi kunye nokunciphisa umthwalo wokuthobela kwenza i-Indiya ibe yindawo enomtsalane kubatyali-mali bamazwe angaphandle kwaye ngokuchaseneyo.
  • [[NTLALA:0] Ukutshintsha ulwazi: Njengeenkqubo zokutshintshiselana ngenkcazelo yerhafu phakathi kwamazwe, enceda ekuthinteleni ukubhatala kwerhafu nokuqinisekisa ukuthobela irhafu. IIndiya iye yasebenzisa la malungiselelo kakhulu ukufumana iinkcukacha zebhanki zamaIndiya aphethe iimpahla ezingachazwanga kwamanye amazwe.
  • Isivumelwano se-Munitual Procedia (MAP): Ukuba umhlawula irhafu uphantsi kwerhafu engavumelani nesivumelwano, banokusondela kumagunya afanelekileyo kwilizwe ngalinye ukusombulula umba. Oku kunika inkqubo yesigqibo sempikiswano enokuthintela okanye isombulule irhafu ephindwe kabini nasemva kokuba ivele.

Isitshixo se DTA seIndiya

IIndiya iye yasayina iDTA ebanzi njengakumazwe angaphezu kwama-90, kuquka onke amaqabane aphambili orhwebo. Ezinye zezivumelwano ezibalulekileyo zezo:

Name

Enye yezona zizathu zibalulekileyo zemali efunyenweyo, esi sivumelwano sisetyenziselwa ukukhulula ingeniso yekomkhulu ebhatala ngentengo ethengiswa ngummi waseMauritian kwirhafu eIndiya. Oku kwakhokelela ekusetyenzisweni ngokubanzi njengendlela yotyalo-mali yamanye amazwe ukuya eIndiya (indlela yeMauritius). Noko ke, umthetho oguquliweyo ngo-2016 watshintshelwa kwingeniso yentlawulo esekelwe kumthombo – ingeniso yamakomkhulu efunyenwe emva ko-1 Aprili 2017, iyahlawulwa yirhafuthelo eIndiya. Isabelo esifunyenwe ngaphambi komhla lowo, ukukhulula kusasebenza. Isivumelwano sikwaquka i-LooB efuna iqumrhuluwa efuna ishishini elisezantsi le-Mauritian.

Name

Ngokufana nesivumelwano saseMauritius, i-India-Singarore DTAA yalungiswa ngo-2016 ukuze kulungelelaniswe ingeniso yerhafu. Ukungahlawuli irhafu ngengeniso kusezantsi (5% okanye 10%), kwaye kukho amaqondo aluncedo kumdla nobukumkani. Ingxelo ye-LoB yeSingapore ifuna ukuba ummi waseSingapore angabi yijelo kwaye inzuzo yerhafu yinjongo engundoqo yelungiselelo.

Name

Le yenye yezivumelwano ezibanzi, eziquka zonke iindidi zengeniso. I-US isebenzisa indlela yetyala lerhafu yasemzini. Ukungahoyi irhafu ngengeniso kuqhele ukuba yi 25% kuveziso lwemali ebotshelelweyo, kodwa i-15% ukwenzela utyalo-mali oluthe ngqo (i-US% ukuba inkampani inalo ubuncinane 10% yomhlawula-mali wase-Indiya). Inzala yi 15% (ngaphandle kwemiqathango ethile karhulumente). I-Royal yi-15% (kodwa i-10% ye-omatilokhwe esemthethweni, ubugcisa, okanye imisebenzi yezenzululwazi). Isivumelwano siquka "ukugcina i-galelo-lixandumiso" eligcina ilungelo lelizwe ngalinye lokuhlawula irhafu yabemi kunye nabemi bayo, isenza ukuba ingabalulekanga kakhulu kubahlali base-US.

IIndiya- UK DTAA

Isivumelwano se-UK silungiselela i-15% yokungahlawuli irhafu ngeenzuzo (10% ukuba umnini oluncedo uyalawula ubuncinane i-10% yamandla okuvota). Inzala ngu-15%, kodwa i-esile yeemali-mboleko zikarhulumente. Imali yobukumkani neFTS zi-10% okanye 15%. Ingeniso yekomkhulu ekwabelana ngayo ifanele ihlawulelwe kwilizwe lokuhlala, ngaphandle kokunikwa ixabiso elisuka kwimpahla engashukumiyo kwelinye ilizwe.

I India- UAE DTAA

Esi sivumelwano sibaluleke kakhulu ngenxa yenani elikhulu lee-exaffriates zama-Indiya kwirhafu ye-UAE. I-UAE ayiyihlawuli ingeniso yomntu ngamnye, ngoko ke isivumelwano sikhulula i-UAE ingeniso yerhafu yama-UAE kubemi base-UAE. Noko ke, kufuneka uthothotho olulunonononophelo ukuze kuqinisekiswe ukuba kuhlala abantu. Ingeniso yekomkhulu iyakhululwa ngokubanzile eIndiya ngaphandle kokuba izabelo zikwinkampani enendawo engashukumiyo. Isivumelwano satshintshwa ngo-2016 ukuze siquke amalungiselelo achasene ne-abus.

Izicelo Ezisebenzisekayo Zokuhlawula Irhafu

Ukuqonda nokusebenzisa iDTAA kufuna uhlalutyo locoselelo kunye nemithetho yasekhaya. Iingongoma ezingundoqo ezisebenzayo ziquka:

Ukufuna Ukungahlawuli Irhafu

Umntu uthathwa njengommi waseIndiya ukuba uhlala eIndiya kangangeentsuku ezili-182 okanye ngaphezulu kunyaka wemali, okanye iintsuku ezingama-60 (ientsuku ezingama-365 kwezinye iimeko) ngonyaka nakwiimini ezingama-355 kwiminyaka emine edluleyo. Iinkampani zihlala apho ukuba zikho eIndiya okanye ukuba iPOEM iseIndiya. Ukuba umntu ufanelekela ukuba uhlala kuwo omabini amazwe, umthetho wokwaphula iqhina uyasebenza.

Izivumelwano Ezithi Ziyingenelo

Ukusebenzisa intlawulo esezantsi egotyiweyo, umhlawula irhafu kufuneka anike umhlawulayo ngesiqinisekiso serhafu (TRC) esikhutshwe ligunya lerhafu lasemzini, kunye nobhengezo lobumnini obuluncedo kunye nezindululo ezithile ezizincedayo (UFm 10F kubantu/iingingqi). Ngaphandle kwezi, umhlawula-rhafu kufuneka arhoxe irhafu kwixabiso lasekhaya. Umzekelo, inkampani yase-US eyamkela ubungangamsha eIndiya mayifumane iTRCRS kwi US IRS ifumane i-URS i-IRS ecuthelwe i-15% ngokuzibamba irhafu.

I-NRI kunye noMsebenzi woMda ongaPhakathi

AmaIndiya (ama-NRI) afumana ingeniso emvuzweni waseIndiya, ingeniso yerhafu, okanye ingeniso yamakomkhulu kufuneka ahlole i-DTAA efanelekileyo. Umzekelo, i-NRI esebenza e-US isebenza kumqeshi wase-US ingakhululwa kwirhafu yamaIndiya ngoko kulawulo lwangemini ezili-183 ukuba ahlangabezana nezinye iimeko. Ngokufanayo, ingeniso yemali ethengwayo eIndiya inokuba yerhafu eIndiya phantsi kwesivumelwano – kodwa isivumelwano singanika uncedo ngeFTC e-US.

Abanikeli bemali bangaphandle (FP Is)

I-FP ingenelwa kwixabiso elincitshisiweyo kwingeniso, inzala, kunye nengeniso yamakomkhulu phantsi kwentlukwano yeDTAA. Isivumelwano se-Indiya-Singaro siluncedo kakhulu kwiFP singenxa yengeniso ephantsi yerhafu kwixabiso lerhafu elidweliswe kuluhlu (ukucinywa phantsi komthetho wasekhaya worhwebo apho i-STT ihlawulwa khona, kodwa isivumelwano singanika isantya esiphantsi kwintengiso engeyoyo eyeyoyo eyentengiso).

Ukuhlawulelwa kwerhafu ephindwe kabini ngenxa yengeniso yeshishini

Ukuba inkampani yamaIndiya ine-PE kwilizwe lesivumelwano, ingeniso ebangelwa yi-PE ihlawulwa kwilizwe, kunye neIndiya kufuneka inike isiqabu (ngokusoloko sisetyenziswa kwiFTC). Ingcaciso yePE inzima – umzekelo, iofisi yentengiselwano, indawo yokugcina impahla, okanye i-ocester oxhomekeke kwi-ECD BEPS (Indlela yokuhlawula) ikhokelela kwinkcazelo ezingqongqo ze-PE, kunye nenkqubo ye-DTA esetyenziswayo i-Indiya njengoko inyusa le milinganiselo.

Uphuhliso nombutho wakutshanje

I-Indiya iye yasebenzisa i-DTA ekuthinteleni ukusetyenziswa kakubi kwerhafu. Izixhobo ezisetyenziswa kakhulu ngemininzi (MLI) phantsi kwe-BEPS ziyasetyenziswa kwizivumelwano ezininzi zase-Indiya, nangona iIndiya iye yangavumelani namalungiselelo athile. Oku kuchaphazela zonke izivumelwano ezigutyungelwe zizithuba ze-MLI

Ukongezelela, i-Indiya iqinise iimfuno zokuthobela izivumelwano ezifuna iinzuzo. Njengenxalenye yeMithetho eBonelwayo, abahlawuleli kufuneka ngoku banike isindululo sokuziqinisekisa ukuba abangooqokobhe kwaye banemisebenzi enzima yezoqoqosho kwilizwe elinxulumaniswe nayo. Igosa elijongene nesivumelwano linokuzikhaba iingenelo xa umhlawuli werhafu engabonisi imveliso yezorhwebo.

Kubantu ngabanye, imithetho yetyala lerhafu yamanye amazwe iqukuqeleleke – Ifomu yama-67 kufuneka ifakwe ukuze ifumane i-FTC, kwaye kufuneka ithunyelwe phambi komhla ofanelekileyo wokubuya kwerhafu yerhafu phantsi kweCandelo 139(1). Ukungaphumeleli kungaphumela ekulahlweni kwetyala.

Isiphelo

Isivumelwano sokuLahla Irhafu Esibini seNkxaso sisixhobo esibalulekileyo kuye nabani na obandakanyekileyo kwimisebenzi yerhafu enqamleze i-Indiya. Ngokucacileyo ukunciphisa amalungelo okuhlawulwa kwerhafu, ukuhlisa ukuhoxa, nokunika ubuchule bokunceda, iDTA njengoko ihlisa ixabiso lentengo yehlabathi lonke nokukhuthaza ukugcinwa kwerhafu. Noko ke, ngokutshintsha kwemithetho yerhafu yamazwe ngamazwe, ingakumbi kwi-BEPS kunye nemfuno yemali, ababukhokeli kufuneka bahlale benolwazi yaye beqinisekisa ukuba bayavumelana. Ucwangciso olufanelekileyo kunye noxwebhu – kuquka nokufumana iziqinisekiso ezisebenzayo zentengiso zentengiso, ukulondoloza intengiso kwimithetho yesivumelwano yesivumelwano sesivumelwano esithe ngqo saseIndiya – kuyimfuneko ekutyhileni iinzuzo ze-neethematina ze-ogcoption.

[[UMTL_HAWU] Izibonelelo:[[UMKCU]

  • [[UMTL:0] Ukufumana iSebe lerhafu – IiMpawu zerhafu (i-Indiya)
  • [[UMTL:0]ECD-INdibano yerhafu yeModeli kunye noLwazi lweSivumelwano
  • [[UMTL:0] PwC Indiya – Isishwankathelo seTreaty Treaty Network yaseIndiya
  • Icebo lokucoca isiKhokelo se-Tex – DTAA (Indiya)