Ukwazisa: Isizathu sokuba Ukuhlawulwa kwerhafu yasebukhosini Kubaluleke Kubavakalisi Nakumaziko Amajelo

Ingeniso yasebukhosini ngumsinga obalulekileyo wengeniso kubabhali, ukupapasha izindlu, iileta zomculo, abavelisi bemifanekiso eshukumayo, kunye nabakhi bolwazi olunemigaqo edityanisiweyo eIndiya. Noko ke, ukusetyenziswa kwerhafu yengeniso enjalo akusoloko kuthe ngqo. Ukungayiqonda kakuhle imithetho . Ngokubhekiselele ekuzinziseni iimfuno zerhafu, imeko yokuhlala, kunye neMasipala eBambeleneyo (Dataa) kunye noLwiso oluMasithobayo olukhokelela ekuyekeni ukungaphumeleli, iindleko-mali, kunye nezoyixabiso elithe kratya. Eli nqaku linika ukhokelo olucacileyo kwindlela i-Indiya Intercoach Act, irhafuthegies, kunye ne-operatemsss. Ukuba umbhali ngamnye ufumana inkqubela kumsebenzi wasemzini okanye usomali-ndaba-manyuko, ukuqonda okunentensiswa kwemali nokugcinwa kwemali.

Buyintoni Ubukumkani Phantsi KoMthetho Werhafu YaseIndiya?

Icandelo 9(1)(vi) loMthetho weThafu leThala leMtuso lichaza “ubukumkani” ngokubanzi ukuquka ukuqwalaselwa:

  • Ukudluliselwa kwawo onke amalungelo okanye nawaphi na amalungelo (kuquka ukunika imvume) ngenxa yomsebenzi wokukhuphela uxwebhu, wobugcisa okanye wenzululwazi, kuquka iifilimu zefilimu nemibhalo erekhodiweyo nakweyiphi na ikhompyutha.
  • Ukusetyenziswa kwayo nayiphi na into esemthethweni, eyila, eyiliweyo, elungiselelweyo, okanye esetyenziswayo.
  • Ukusetyenziswa kwalo naluphi na uphawu, uphawu lwenkonzo okanye igama lefayile.
  • Ukusetyenziswa kwazo naziphi na izixhobo zoshishino, ezorhwebo okanye ezenzululwazi.
  • Ukuveliswa kwalo naluphina ulwazi olunxulumene noshishino, urhwebo, okanye inzululwazi (yazi ukuba uzakufumana njani).

Kupapashiwe kunye neenkampani zezixhobo zokusasaza ulwazi, eyona nto ibalulekileyo yile yokuqala: ulwamkelo lwamalungelo ombhali kwiincwadi, ezobugcisa, okanye kwimisebenzi yezenzululwazi. Oku kugubungela incwadi, iintlawulo zomculo oqukuqelayo, amalungelo okusasaza iifilimu, kunye nentlawulo yokusetyenziswa kwamanqaku, iifoto, okanye i-software. Okubaluleke kakhulu, ingcaciso ayikuyileli imiqathango yokungagunyaziswanga komquququzeli iquka interss ezithe ngqo [ yamalungelo, nto leyo enokubangela ukudidelwa xa umsebenzi uthengiselwe umthamo wemali osebenzayo.

Ingcaciso ye-Indiya yenkosi yaphinda yanda ngoMthetho weMali 2012 ukuquka intlawulo yokusetyenziswa kwe-software kunye neenkonzo ezisekelwe kumafu, ezinentsingiselo ebalulekileyo kwiinkampani zezixhobo zekhompyutha ezixhomekeke kwiSaaS okanye kusasazo lwamanani. IBhodi yeNtetho Ethe ngqo (CDT) ikhuphe isangqa esizinzileyo esicacisa ukuba “ubukumkani” buquka ilayisensi ye-software esekelwe kwimirhumo, nokuba akukho kopi ephathekayo inikezelweyo. Bona ukhokelo lweCBDTT olugunyazizo]

Ikomkhulu lifumana umahluko obalulekileyo

Enye yeenkupho ezingahoywayo ekupapasheni nakumaziko eendaba kukuba umthengisi ungenisa ingeniso yakwakumkani okanye inzuzo enkulu. Ukuba umbhali wabela umvakalisi onke amalungelo exesha elizayo ngelifa elingaphambili (engenalo isebe leSikhundla serhafu), iSebe leThwalo lingaphatha elo qumrhu njengelilawulayo kunokuba lifumane inzuzo enkulu, ingakumbi ukuba umbhali ubhalile rhoqo. Uvavanyo luxhomekeke ekubeni ukufuduswa komquluko luyimali okanye ukuqwalaselwa komkeli" njengemali ephambili okanye “imali egqithiselwayo yamalungelo ombuso”. Inkundla ephakamileyo yeNkuNkulwanyana ifanele ifumane inzuzo. [[FLT: 0]. Inkcazo zogcino-lwazi (Pt) zimele ziphephe izivumelwano ezisemthethweni.[FLT] (20]) (20) eziqwalaselwe imvume yokunikezelwa kwemali ebukhosi, ngexesha elipheleleyo.

Ukuhlawulwa kwerhafu yabemi

Kubemi kunye namaqumrhu abantu abahlala apho, ingeniso yasebukhosini idla ngokuhlawulwa njenge- “Invents" ekwicandelo 56, ngaphandle kokuba umamkeli ukwishishini lokwenza okanye ukuthengisa izinto zengqondo. Ngelo xesha, ingaphathwa njenge-“Iproficts kunye nengeniso yeshishini okanye i-Orservation" kunye nemicimbi yokwahlulwa phantsi kwecandelo 28.

Ababhali, abaqambi, nabazobi bangangenelwa ngokungabi nalungenelo lwentsalela phantsi kwecandelo 80QB, elivumela ukuhlaziywa kwemali ukuya kwi-763 lakh ngonyaka ukuze kufumaneke ingeniso evela “kwisiqendu, ubugcisa, okanye imisebenzi yenzululwazi. Noko ke, olu nyuselo luphantsi kwemiqathango: umsebenzi mawubhaliswe ngeReBricrator of Lorders, kwaye ingeniso mayingabi ngumsebenzi lowo umhlawuli werhafutheli uthwela ishishini (i.e., ukuhlawuliswa kujoliswe kumaziko okuthengisa).

Kubavakalisi beenkampani neenkampani zamajelo eendaba, ingeniso ephuma ebukhosini ihlawulwa ngerhafu esebenzayo kwingeniso yeshishini (ngoku engama-25% kwiinkampani ezininzi zasekhaya phantsi kweCandelo 115BAA, okanye ama-30% ukuba inkampani ikhetha ukuphuma kurhulumente ogunyazisiweyo). Iindleko zolawulo lobukumkani zihlawulwa kwiqela lesithathu (umz., ilayisensi yemifanekiso, iifonti, okanye umculo we-stock) azikho ngokweendleko zeshishini, xa i-TDS ithenjiwe ngokufanelekileyo.

Ukuhlawulwa kwerhafu yobukumkani

Ababhali abangengomongameli, iirejista zomculo wasemzini, kunye neenkampani zezixhobo ze-media zaphesheya ezifumana izikhulu zelizwe ezivela kwimithombo yamaIndiya zijongene nolawulo olwahlukileyo. Phantsi kweCandelo 5(2) lifundelwa ngeCandelo 9((-(vi), ingeniso yasebukhosini eIndiya igqalwa njengeyokuquzelela okanye ivela eIndiya, kungakhathaliseki ukuba ihlawulwa phi na okanye apho umnikeli ahlala khona. Oku kuthetha ukuba phantse zonke izikumkani ezihlawulwa ngummi waseIndiya kwirhafu yemali ehlawulwa ngamaIndiya.

Ukungahlawuli Irhafu

Umlinganiselo ongagqibekanga weTDS kwimibutho yobukumkani ehlawulwa yi-10% ngaphantsi kweCandelo 194J (yabemi) okanye icandelo 195 (lokungaholi). Noko ke, ukuba intlawulo ayingomntu ohlala kwi-Akhawunti yeSebe (iPente), isantya siyanyuka sibe ngama-20% ngaphantsi kweCandelo lama-206A. Ukuba i-Indiya ngummi welizwe eline-DTAA, umyingeno wesivumelwano ungaba phantsi ngo-10/15%, kodwa maxa wambi ube phantsi njenge-0% kwimfundo okanye imisebenzi ethile yezenzululwazi (umz., phantsi kwe-Indiya-DTAA, imisebenzi yolawulo yokusetyenziswa kokhuseleko lwezobugcisa, okanye ukusetyenziswa kwe-sayenzululwazi, okanye irhafu ye-15% yerhafu, ukuba umnini-S, kunye noosomashishini be-US, kunye ne-10%, kunye ne-orftistmenti (eventi)

Kubalulekile kubahlawuli bamaIndiya ukuhlola inqaku elisebenzayo leDTAA kwaye bafune isiphumlisi ngefomu ye-10F kunye neSiqinisekiso serhafu (TRC) ukusuka kumntu ongengomphathi. Ngaphandle koxwebhu olufanelekileyo, umlinganiselo ophezulu wasekhaya uyasebenza kwaye awunakuphinda ubekwe kwakhona kamva.

Ubukumkani be-Software kunye neziqulatho zamanani

Unyango lwentlawulo ye-software kunye nokuqulethwe ngamanani luye lwabangela ukungavumelani. ICBDT yacacisa ukuba imali ehlawulwayo yokukhuphela isoftware okanye i-media ayisebenzi ebukhosini [ ukuba umsebenzi upheleliselwa kwinkoliseko yomntu oqeshwayo kwaye akukho lungelo lokuvelisa okanye utshintsho. Noko ke, ukuba inkampani ye-media yothulo ivumela ithala lemifanekiso yefilimu kwiqonga elijikelezayo ngexesha elimisiweyo kwaye iplatton ivunyelwe ukuvelisa okuqule kwiiseva zayo, ukuhlawula irhafuthelo njengeya yasebukhosini. Iinkonzo zezobugcisa zobuGoglost, i-Apple, kunye ne-Amazom-Amazon iye yanikwa uncedo oluphezulu olukwi-Diawn [2] kwiNkundla ye-PTLY] i-Elglogn [ith.[3] Iinte ezithensi ze-ogrouni ezithenti.[3] ezithentiye ze

Ukungaphathi Irhafu (TDS) Ukukhuthaza: Ukhokelo Olusebenzisekayo

Ukungaphumeleli ukukhulula nokufaka iTDS kwintlawulo yasebukhosini kungakhokelela ekususweni kwendleko phantsi kweCandelo 40(a)(i) ukuze kuhlawulelwe abangengobameli, okanye iCandelo 40(a)(a) kwintlawulo kubemi. Oku kuthetha ukuba umhlawuli akanakukwazi ukukhulula iindleko zasebukhosini kwingeniso yayo ehlawulwayo, ngokunempumelelo ukwandisa irhafu yakhe. Ngaphezu koko, inzala phantsi kweCandelo 201(1) kunye nemiqathango phantsi kweCandelo 271C iyasebenza.

  • Abahlawulwayo: TDS phantsi kweCandelo 194J nge 10% (2% kwintlawulo kumntu obandakanyeke kumsebenzi wesiziko). Umnyango ngu-3,30 000 ngonyaka ngemali ehlawulwayo. I-TDS kufuneka ikhutshwe ngexesha letyala okanye intlawulo, ebhatala nayiphi na into ekhoyo ngaphambili.
  • Abahlawuli-mali abahlawulwayo: TDS phantsi kwecandelo 195 ngexabiso elicaciswe kwi DTAA efanelekileyo okanye 10% phantsi koMthetho. Akukho mqobo---"irhafu kufuneka ikhutshwe kwimali yonke. Umbhatala kufuneka afumane inani le-Akhawunti ye-DEduction Akhawunti (TEN) aze afake ifayile i-TDS ebuyayo (FOR 27Q ye-omatili). Ukuba isivumelwano sibandakanya intlawulo olukhulu, phambi kokuba imvume ifuneka kwi-Asses ofisi ye-ofisi.

Iinkampani zokupapasha nezokuhambisa eendaba zisoloko zijongene nocelomngeni lokuthobela xa zihlawula ababhali bangaphandle, abafota, okanye abaqambi bomculo. Umzekelo, umkhuphi wencwadi yaseIndiya uhlawula inkqubela kumbhali osekelwe kwi-US yamalungelo ehlabathi lonke kufuneka ade i-15% TDS (phantsi kwe-US-DTAA) kwaye anike umbhali nge-Forma 16A. Umququzeleli kufuneka aqinisekise ukuba umbhali unika iTRC, i-CON (okanye ifayile ye-10F), kunye nesibhengezo sokuba ngumnini-mali oluncedo. i-Non-Prentrienters kufuneka afake isicelo se-EPSOU ukuphepha isigwebo se-20%.

Ukujongana Ngokukhethekileyo Nabapapashi Namahlelo Asasazwayo

Ukuhambela Phambili Neziqinisekiso Ezincinane

Ababhali abaninzi bafumana inkqubela ngokuchasene nezolawulo lwexesha elizayo. Ngokusuka kumbono werhafu, inkqubela phambili ifanele ukuhlawuliswa njengeyasebukhosini ngonyaka welithili, nokuba ezona ntengiso azisoze zigqume inkqubela (umz., incwadi iflops). Umvakalisi angayisusa inkqubela njengendleko, kodwa ukuba umbhali akaphumeleli ukunikezela umbhalo-ngqangi, ukubuyiselwa kwenkqubela kusenokuthathwa njengetyala elibi okanye ingeniso ethathwa njengebhaso, kuxhomekeke kwindlela isivumelwano esikhoyo ngayo. Inkundla ePhakamileyo kwi [[FLT: 0]. CIT v. Mandoval & . [20]]

Ukugada ifilimu namaLungelo oMculo

Iinkampani ze-media ezifaka iifilimu okanye iingoma kubasasazi-makhwerp basemzini okanye amaqonga eOTT kufuneka ziqaphele ukubotshwa kwerhafu kwilizwe elingumthombo (umz., ilizwe apho umsasazi ebekwe khona). Ngoxa irhafu yaseIndiya ihlawulwa ngabemi baseIndiya, abalawuli berhafu abathwele irhafu abavela kwamanye amazwe, abafumana irhafu yaseIndiya abaya kumazwe angaphandle kufuneka bahlole ukuba ilizwe lasemzini liyayifaka irhafuthe. Ukuba kunjalo, i-i-intena yaseIndiya ingathi ithenge irhafu yerhafu yenyenti eIndiya phantsi kwecandelo 90 okanye 91, ukuba ihlawulwa yirhafu ehlawulwa yimali ehlawulwa na yirhafu yaseIndiya. Ityala imele iphelelwe kwirhafu ehnoloji ehlawulwa yiyo efumanekayo.

Ubukumkani ekupapasheni kwamanani neencwadi ze-E

Ukukhula okukhawulezileyo kweencwadi, iincwadi zesandi, kunye neezifundo ze-intanethi zilufiphele umgca phakathi kokuthengiswa kweempahla kunye nentlawulo yasebukhosini. ISebe lerhafu elingenisayo lidla ngokuphatha umthengi ngokuthengisa incwadi ye-e-e-book njengorhwebo ngezinto (akungokumkani) kuba umthengisi akafumani mvume yokuvelisa okanye yokwabelana. Noko ke, xa isiqulatho se-arhente (umz., i-Amazon Kimple Direcle Direcle Diredi) sihlawula umbhali umlinganiselo wentengiso, ngenxa yokuba umxhasi wezinto eziqulethwe ngumbhali wesithoba. Ngokufanayo, xa umlayingenoshe wale ithala leencwadi lifaka irhafuthelo ngaphandle kolawulo lwemali yemali yelizwe, umrhumo wemali ekwindawo yogcino-mali elungileyo nonikezelweyo. I-ECD-ECMEIT; i-ECection Active Izenzo zemali eIndiya i-offcip, i-ography i-ography.

Izivumelwano eziphindwe kabini zokuphepha irhafu (DTAAS) kunye nezobukumkani

I-Indiya ine-DTA kunye namazwe angaphezu kwama-90. Inkoliso yezi zivumelwano ilandela i-OECD Model Tax Convention (kodwa kunye neiyantlukwano). Inqaku eliphambili lobukumkani lidla ngokuyiGatya 12, elithi linike amalungelo okuhlawulwa phakathi kwelizwe lomthombo (i-India) nelizwe elihlala kulo. Kwizivumelwano ezininzi, i-Indiya igcine ilungelo lokuhlawula irhafu kumgangatho ophantsi (amaxesha ali-10 okanye 15%), yaye ilizwe elihlala kulo linika irhafunxa yerhafu yangaphandle. Ezinye izivumelwano, njenge-Amaritius DTAA, zinemiqatha ekhethekileyo yokusetyenziswa komsebenzi wobugcisa okanye umbhali wendlela elungileyo. Abavakalisi kunye neenkampani zolawulo kufuneka bahlole ngenyameko intengo ethile yesivumelwano, njengenkcazelo ye-bohosawonga kwinkculo ye-Indiya.

Ukuze athi izivumelwano ziluncedo, umntu ongengowommeli kufuneka anikezele:

  • Isiqinisekiso sokuhlawulelwa kwerhafu (TRC) kwilizwe laso.
  • Ifomu ye 10F (ukunyuswa) eqinisekisa ukuba yeyona nto iyingenelo.
  • Isatifiketi sokungabi nabuhlobo okanye ezinye iinkcukacha ezifanelekileyo ukuba esi sivumelwano sifuna.

Abavakalisi bamaIndiya neenkampani zamajelo-ndaba ezihlawula intlawulo kumaqumrhu angaphandle kufuneka zingathathi umyinge wesivumelwano uzenzekela; kufuneka bafumane la maxwebhu phambi kokuba benze intlawulo kunye nokuyibhala ngokwekota ingxelo yeTDS enesingqino esichanekileyo. Ukungaphumeleli ukwenza oko kungaphumela ekubeni intlawulo igqalwe njengeyo “yorhwebo engachazwanga” phantsi kwecandelo 68, nto leyo ekhokelela kwirhafu yemali yemali yonke.

Iziganeko Zakutshanje Zejaji Nemibandela Emandundu

Ijudia ye-Indiya ibisebenza ngokucacisa irhafu yasebukhosini ngexesha lamanani. [[FLT: 0]] I-Engineering Centre of Excelence (P) Ltde. v. CIT[FL:1] [201], iNkundla ePhakamileyo ibibambe ukuba ihlawule i-software (i) i-eucwethe-elf, (ii) i-eucs-elf sof sof eqele, kunye (iii) ne-software yesithethe yesiqhelo apho kungekho khowudi ebhaliweyo edluliselweyo phantsi kwe-Indiya-U-U-UTTA, njengokuba ibonelela umoya we-omthetho-om we-omsterol. Isigqibo sokusetyenziswa kwe-Shomeya-mouse singumphala i-computha yolawulo lwase-Mnumngeni.[4] I-AFUthenti yoncedo lwasekunene, i-G.[10] i-Empeevicel.[4] i-uniase

Iinkampani zokupapasha nezosasazo ze-media kufuneka zikhangele ulwando lwenkxalabo karhulumente “ngentengiso ye-ekhomphyutha”. UMthetho weMali 2020 ungenisa umanyano lwe-2% kubenzi be-ekhompyutha engeyo-commerce (njenge-Amazoogle, nethi-Netflix) ukwenzela iinkonzo ezinikezelwa kubemi base-Indiya. Ngoxa i-levy ingeyorhafu yengeniso yemali, ingachaphazela ingeniso ye-nethinathe yemali kubasebenzi abangenanto ekhoyo. Ngokungafaniyo, urhulumente ukwandisa umlinganiselo “wobukho bezoqoqosho” (i-Emogloglog), onokuthi uphathe iinkampani zamanye amazwe njengemithetho yamaIndiya ukuba zicela ishishini okanye ziqhubana nabasebenzisi bamaIndiya ngaphezulu (510 kwi-evorensievectives procers). Le nkqubo yerhafu ye-ediotafile ichazwa ngokuneyo kodwa i-thenjiswe nge-madiograyo.

Izenzo ezingcono zokuNceda nokuNika iNtloko

Ukusebenzisa indlela entsonkothileyo yerhafu yasebukhosini, iinkampani ezipapashayo nezokuhambisa ijelo-ndaba zifanele zithabathe ezi ndlela zilandelayo:

  • [[NTL: 0] cwangcisa intengiso ngokuchanekileyo: Mamela ukuba intlawulo isebukhosini, ithengiselwano yeempahla, okanye ingeniso yekomkhulu. Ukunikela isiluleko serhafu kwangoko xa usenza isivumelwano ne babhali, abadali bomxholo, okanye amalayisensi angaphandle.
  • Lungisa uxwebhu olululo: Xa uhlawula abangengobalawuli, qokelela iTRC, Ifomu ye 10F, ne pan (okanye isebenzisela i PAN kubalo). Gcina iingxelo ze PHANT amanqaku eDTAA kwaye uxhase iimbono zomthetho.
  • [[NKQUBO:0] Iinkqubo ze-TDS ezomeleleyo: ukuhlaziywa kweTDS ezizenzekelayo kunye nokubuyiselwa kwe-screens ukunqanda ixesha eliphosiweyo. Sebenzisa i-port yeSebe leMtuso elifumana imali kwi-intanethi ukwenzela ukuhlawulwa nokuqinisekiswa kwexesha lokwenene.
  • [[UMTL: 0] Iinguqu zomthetho: Umthetho weMali osoloko ulungisa icandelo 9 ne DTAA izaziso. Zibophelele ukuhlaziya ukusuka kwiCBDT kunye nokhuthuzo lwerhafu oluthembekileyo.
  • [[UMTL:0] Izincopho zonyuso lwemali:[ Abadali ngabanye kufuneka bachaze icandelo 80QQB incopho apho isebenzayo. Abavakalisi abasebenza ngekota kufuneka bahlawule yonke intlawulo yasebukhosini ehlangabezana novavanyo lokuthobela i-TDS.
  • Cwangcisa imithetho yangaphambili: kwixabiso eliphezulu okanye kwintengiselwano yencwadi, esebenzayo kwiGunya loLawulo oluhambele phambili (AAR) ukucacisa okubophelelekileyo kulwamkelo lwerhafu. Oku kungathintela iimpikiswano zexesha elizayo.

Ekugqibeleni, funa icebiso lobuchule kumphathi-mali oqeshiweyo okanye igqwetha lerhafu elikhethe irhafu yamazwe ngamazwe, ingakumbi xa usebenza ne-DTAAA, i-software, okanye imodeli yokusasaza amanani. Ixabiso lokungangeni-kuquka iindleko ezingavumelekanga, inzala kwi1% ngenyanga, kwaye izigwebo ze 100% zerhafu ekhutshelwe phantsi kwerhafu. Zingaphezulu kakhulu komngeniselo wobalo olufanelekileyo lwerhafu. Izixhobo zemali ezingekho mthethweni njengalekhokeli zinganikezela ngomo wongezelelwe, kodwa azifanele zithathe indawo yecebiso lobugcisa kwiimeko zakho ezithile.

Isiphelo: Indlela yokukhangela phambili

Irhafu yengeniso ephuma kwimiba yobukumkani epapashwayo yaseIndiya nakwimithombo-ndaba ingumsebenzi onamandla obunjwe ngumthetho wasekhaya, izivumelwano zamazwe ngamazwe, kunye neenkcazelo zomthetho. Njengoko ukusetyenziswa kwamanani kukhula kwaye okuqulathwe yimida enqamlezileyo kusanda, abahlali kunye nabangenawo amasebe kufuneka bahlale bephaphile. Isitshixo sokuphepha imigibe kukudityaniswa komsebenzi wokwenza izivumelwano ngononophelo, ukuthothotho lwe-TDDS, nokusebenza ngokunenkathalo kunye nabaphathi berhafu yerhafu yaseIndiya. Ngokufunda le mithetho, abavakalisi nezindlu zezixhobo zekhompyutha kufuneka zijolise ingqalelo koko bakwenzayo ngcono, kwaye zasasaze impahla yabo exabisekileyo yerhafu, kwangokuqinisekisa ukuba iimfuno zabo zerhafu esemthethweni kwaye zihlanganiswe ngokusemthethweni.

Kuhlaziyo oluqhubekayo, bhekisa kwi webhsayithi ye CBDT kwaye uphinde uhlole uluhlu DTAA olupapashwe liSebe leMali leMtuso [.