Malta Kirkirar Kamfanin Tambayoyi da yawa (FAQs)

A cikin 2007, Malta ta yi gyare-gyare na ƙarshe game da tsarin harajin kamfanoni don cire ragowar nuna bambancin haraji ta hanyar faɗaɗa yiwuwar neman rarar haraji ga mazauna da waɗanda ba mazauna ba.

Wasu fasalulluka irin su keɓewar waɗanda aka sanya don sanya Malta ta kasance mafi kyawun ikon tsara haraji kuma an gabatar da su a wannan matakin.

Shekaru da yawa Malta ta gyara kuma za ta ci gaba da gyaggyara dokokin harajin ta don daidaita su da umarnin EU da yawa da kuma manufofin OECD don haka ke ba da kyakkyawan tsarin haraji mai kayatarwa, gasa, cikakke.

Kara karantawa:

• Harajin kamfanin Malta
• Rijistar kamfanin Malta
• Asusun ajiyar banki na Malta

Malta tana ba da nau'ikan haɗin gwiwa da iyakantattun kamfanoni:

• Jama'a (plc);
• Masu zaman kansu (Ltd) Kawance
• en umartar babban birnin wanda aka kasu kashi hannun jari
• en umartar babban birnin da ba a raba shi hannun jari;
• en nom tara

Kara karantawa:

• Rijistar kamfanin Malta
• Yin kasuwanci a Malta

Bukatun Babban Birni

Kamfani mai zaman kansa dole ne ya sami ƙaramar hannun jari wanda aka bayar na € 1,164.69. 20% na wannan adadin dole ne a biya sama akan haɗawar. Ana iya amfani da kowane irin kuɗin da za a iya canzawa don bayyana wannan babban birnin. Kudaden da aka zaba kuma zasu kasance kudin rahoton kamfanin da kuma kudin da ake biyan haraji kuma aka karbo duk wani kudin da aka biya na haraji, wani bangare ne wanda yake kawar da hatsarin canjin kasashen waje. Bugu da ƙari, dokar kamfanin Maltese ta tanadi kamfanonin da aka kafa tare da babban hannun jari mai rarar jari.

Masu hannun jari

Yayinda aka keɓance kamfanoni gaba ɗaya tare da masu hannun jari fiye da ɗaya, akwai yuwuwar kafa kamfani azaman kamfani ɗaya. Mutane daban-daban ko ƙungiyoyi na iya riƙe hannun jari, gami da mutane, ƙungiyoyin kamfanoni, amintattu da tushe. A madadin haka, tsarin amintattu kamar Chetcuti Cauchi na Claris Capital Limited, kamfaninmu na amintacce wanda Hukumar Kula da Kuɗi ta Malta ta ba da izini don yin aiki a matsayin amintacce ko amintacce, na iya riƙe hannun jari don amfanin masu cin gajiyar.

Abubuwa

Abubuwan da ke cikin iyakantaccen kamfani bashi da iyaka amma dole ne a bayyana shi a cikin Memorandum na ofungiyar. Game da keɓaɓɓen kamfani keɓaɓɓen kamfani, dole ne a faɗi ainihin dalilin ma.

Darektoci da Sakatare a kamfanin Malta

Game da daraktoci da sakataren kamfanin, kamfanoni masu zaman kansu da na jama'a suna da buƙatu daban-daban. Duk da yake kamfanoni masu zaman kansu dole ne su sami mafi ƙarancin darekta guda ɗaya, kamfanin jama'a dole ne ya sami mafi ƙarancin guda biyu. Hakanan yana yiwuwa ga darakta ya kasance kamfani na jiki. Duk kamfanoni suna da alhakin samun sakatariyar kamfanin. Sakataren kamfanin Malta dole ne ya zama mutum kuma akwai yuwuwar darekta yayi aiki a matsayin sakataren kamfanin. Game da kamfanin keɓaɓɓun kamfanin Malta, babban darekta na iya yin aiki a matsayin sakataren kamfanin.

Duk da yake babu wasu buƙatun doka game da gidan darektoci ko sakataren kamfanin, yana da kyau a nada darektocin mazaunan Malta saboda wannan yana tabbatar da cewa ana sarrafa kamfanin yadda ya kamata a Malta. Professionalswararrunmu na iya yin aiki ko ba da shawara ga jami'ai na kamfanonin abokan ciniki a ƙarƙashin gwamnatinmu.

Kara karantawa: Ofisoshin sabis Malta

Sirrin sirri

A karkashin Dokar Sirrin Kwararru, kwararrun masu aikatawa suna daure ta hanyar babban sirri na sirri kamar yadda aikin da aka ambata ya kafa. Waɗannan masu aikin sun haɗa da masu ba da shawara, notaries, akawu, masu binciken kudi, amintattu da hafsoshin kamfanonin zaɓaɓɓu da waɗanda aka zaba masu lasisi, da sauransu. Sashe na 257 na Dokar Laifuka ta Malta ta tanadi cewa kwararrun da ke tona asirin masu sana'a na iya fuskantar tarar mafi girma ta € 46,587.47 da / ko hukuncin daurin shekara 2.

Taron

Ana buƙatar kamfanonin Malta su gudanar da aƙalla babban taro guda ɗaya a kowace shekara, ba tare da fiye da watanni goma sha biyar ba tsakanin ranar kwanan wata babban taron shekara guda da na gaba. Kamfanin da ke gudanar da babban taron shekara-shekara na farko an keɓance shi daga yin wani babban taron a shekarar rajistarsa ko a cikin shekara mai zuwa.

Tsarin Samarwa

Don yin rijistar kamfani, dole ne a gabatar da yarjejeniyar da abubuwan haɗin ga Magatakarda na Kamfanoni, tare da shaidar cewa an saka babban hannun jarin kamfanin da aka biya a cikin asusun banki. Bayan haka za a ba da takardar shaidar rajista.

Timeididdigar Lokacin Haɗakarwa

Kamfanonin Malta suna cin gajiyar tsari mai saurin shiga wanda ya dauki tsakanin 3 zuwa 5 kwanaki da zarar an samar da dukkan bayanai, karbar takardun bincike da kuma tura kudade. Don ƙarin kuɗi, ana iya yin rijista a cikin awanni 24 kawai.

Accounting & Accounting Shekara

Ana buƙatar shirya bayanan kuɗin shekara-shekara da aka bincika daidai da Ka'idodin Rahoton Kuɗi na Duniya (IFRSs). Wadannan bayanan dole ne a shigar da su tare da Rajistar Kamfanoni inda jama'a za su iya duba su. A madadin, dokar Malta ta tanadi zaɓi na ƙarshen shekara.

Kara karantawa:

• Yi rijistar kamfani a Malta
• Fa'idodin kafa kasuwanci a Malta

Kamfanoni da suka yi rajista a Malta ana ɗaukar su mazauna ne kuma suna da zama a Malta, saboda haka suna ƙarƙashin haraji kan kuɗin shigar su na duniya waɗanda ba su da izinin cirewa a ƙimar harajin kuɗin kamfanoni wanda a halin yanzu ya kai 35%.

Tsarin Sanyawa

Masu hannun jari mazaunan harajin Maltese suna karɓar cikakken daraja don kowane harajin da kamfanin ya biya akan ribar da aka rarraba a matsayin riba ta hannun kamfanin Maltese, don haka hana haɗarin haraji ninki biyu akan wannan kuɗin. A cikin yanayin da mai hannun jarin ya cancanci biyan haraji a Malta akan rarar kuɗi wanda yayi ƙasa da ƙimar harajin kamfanin (wanda a yanzu yake tsaye a 35%), ana dawo da ƙididdigar harajin wuce gona da iri.

Harajin Haraji

Bayan sun karɓi rarar riba, masu hannun jarin kamfanin Malta na iya neman a dawo musu da duka ko wani ɓangare na harajin Malta da aka biya a matakin kamfanin kan wannan kuɗin shiga. Domin tantance adadin mayarwa wanda mutum zai iya nema, dole ne a yi la’akari da nau’i da tushen kudin shigar da kamfanin ya karba. Masu hannun jarin kamfanin da ke da reshe a Malta kuma suna karɓar riba daga ribar reshe da ke kan haraji a Malta sun cancanci mayar da harajin Malta ɗaya kamar masu hannun jarin kamfanin Malta.

Dokar Malta ta tanadi cewa za a biya kuɗi cikin kwanaki 14 daga ranar da za a mayar da kuɗin, wannan shi ne lokacin da aka gabatar da cikakken haraji na kamfani da na masu hannun jari, an biya cikakken harajin kuma an kammala kuma an yi da'awar dawo da dacewa.

Ba za a iya da'awar dawo da kuɗi a kowane hali kan harajin da aka sha wahala kan kuɗin da aka samu kai tsaye ko a kaikaice, daga kadarorin da ba za a iya amfani da su ba.

Kara karantawa: Malta yarjejeniyar haraji ninki biyu

100% maida

Cikakken kuɗin da aka biya na harajin da kamfanin ya biya, wanda ke haifar da ingantaccen adadin haraji na sifili na iya yin iƙirarin ta hannun masu hannun jari dangane da:

• samun kuɗaɗen shiga ko ribar da aka samu daga saka hannun jari wanda ya cancanta azaman Kasancewa Mai Rikewa; ko
• game da samun kuɗin shiga, inda irin wannan Ra'ayin Kasancewa ya faɗi a cikin tashar jirgin ruwa mai aminci ko ya biya abubuwan cin zarafin.

Dawowa 5 / 7th

Akwai lokuta biyu inda aka bayar da 5/7

• lokacin da kudin shigar da aka samu ya zama riba ko kuma masarauta; ko
• a cikin sha'anin samun kuɗaɗen da suka samo asali daga aiwatar da riƙe abin da ba ya faɗuwa a cikin tashar jirgin ruwa mai aminci ko gamsar da tanadin cin zarafin.

Dawowa 2 / 3rds

Masu hannun jari waɗanda ke da'awar sauƙaƙe haraji sau biyu game da duk kuɗin kuɗaɗen ƙasashen waje da kamfanin Malta ya karɓa an iyakance shi zuwa dawo da 2/3 na harajin Malta da aka biya.

Dawowa 6 / 7th

Dangane da rarar kason da aka biya ga masu hannun jari daga cikin duk wani kuɗin shiga wanda ba'a ambata a baya ba, waɗannan masu hannun jarin sun sami damar neman kuɗin 6 / 7ths na harajin Malta wanda kamfanin ya biya. Don haka, masu hannun jarin za su ci gajiyar tasirin tasirin harajin Malta na 5%.

Kara karantawa:

• Yadda ake rajistar kamfani a Malta ?
• Dokar kamfanin Malta

Kamfanonin Malta na iya cin gajiyar:

• Taimako na bai ɗaya, gami da tsarin bashi don sauƙin harajin da ke ƙasa
• Hanyar Sadarwar Haraji Biyu
• Tsarin Kudin Harajin Haraji Na Flat Rate (FRFTC)

Taimako na Musamman

Tsarin ba da tallafi na bai daya ya samar da wata yarjejeniya ta haraji biyu tsakanin Malta da yawancin kasashe a duniya wanda ke ba da rancen haraji a cikin shari'ar da aka sha wahala kan harajin kasashen waje ba tare da la'akari da ko Malta tana da yarjejeniyar haraji sau biyu tare da irin wannan ikon ba. Don cin gajiyar sassaucin kai tsaye, mai biyan haraji dole ne ya bayar da shaida don gamsar da Kwamishinan cewa:

• cewa kudin shiga ya tashi a kasashen waje;
• cewa kudin shiga ya wahala harajin kasashen waje; kuma
• yawan harajin kasashen waje da aka wahala.

Harajin kasashen waje da aka wahala za'a biya shi ta hanyar bashi akan harajin da ake zargi a Malta akan kudin shigar da za'a biya. Darajar ba za ta wuce yawan kuɗin harajin da ke Malta a kan kuɗin shigar da ke ƙasashen waje ba.

Cibiyar Sadarwar Haraji ta OECD

Zuwa yau, Malta ta sanya hannu kan yarjejeniyar haraji sau 70. Yawancin yarjejeniyoyi suna dogara ne akan ƙirar OECD, gami da yarjejeniyoyin da aka sanya hannu tare da sauran ƙasashe mambobin EU.

Har ila yau karanta: ingididdiga a Malta

EU Iyaye da Umarnin idiasa

A matsayinta na memberungiyar EU, Malta ta karɓi Dokar Iyaye ta EUasashe ta EU wacce ke ba da izinin rarraba kan iyakokin ƙasa daga reshe ga kamfanonin iyaye a cikin EU.

Dokar Sha'awa da Sarauta

Takardar Sha'awa da Sarauta ta keɓance riba da biyan kuɗin masarauta da za a biya ga kamfani a cikin memba na memba daga haraji a cikin asalin memba memba.

Kauracewa shiga

Companiesila kamfanoni masu riƙe da Malta za su kasance masu tsari don riƙe hannun jari a cikin wasu kamfanoni kuma irin waɗannan abubuwan shiga cikin wasu kamfanoni sun cancanci matsayin riƙe su. Rike Kamfanoni waɗanda suka haɗu da ɗayan sharuɗɗan da aka ambata a ƙasa na iya amfana daga wannan keɓancewar shiga bisa dogaro da ka'idojin riƙe riƙe duka a kan riba daga irin waɗannan ribar da kuma ribar da ta samo asali game da zubar da waɗannan abubuwan.

• kamfani yana riƙe kai tsaye mafi ƙarancin kashi 5% na hannun jari na kamfani wanda babban birninsa gaba ɗaya ko aka raba shi hannun jari, wanda ke ba da haƙƙoƙin aƙalla 5% na kowane biyu daga cikin waɗannan masu zuwa (“Hakkokin riƙe haƙƙoƙi”)
  • 'yancin kada kuri'a;
  • ribar da aka samu don rarrabawa; kuma
  • kadarorin da za a iya rarrabawa a kan iska; ko
• kamfani kamfani ne mai hannun jari a cikin kamfani, saboda haka yana da haƙƙin kira da kuma samun cikakken ma'auni na hannun jarin hannun jarin wanda wannan kamfanin hannun jarin ya yi daidai da yadda dokar ƙasar ta ba da izinin riƙe hannun jarin. ; ko
• kamfani mai hannun jari ne a cikin kamfani, sabili da haka yana da damar ƙi na farko a yayin da aka gabatar da sharar, fansa, ko soke duk hannun jarin wannan kamfanin wanda ba hannun wannan kamfanin ba; ko
• kamfani mai hannun jari ne a cikin kamfani kuma yana da haƙƙin zama a kan Hukumar ko nada mutumin da zai zauna a Hukumar ta wannan kamfanin a matsayin darakta; ko
• kamfani mai hannun jari ne wanda ke riƙe da saka hannun jari wanda ke wakiltar mafi ƙarancin ƙimar € 1,164,000 ko kwatankwacinsa a cikin kuɗin waje, kamar ranar ko kwanan wata da aka samo shi, a cikin kamfani kuma dole ne a riƙe kamfani a cikin don katsewar lokaci na mafi karancin kwanaki 183; ko
• kamfani mai hannun jari ne a cikin kamfani kuma inda riƙe irin waɗannan hannun jarin ya kasance don ci gaban kasuwancin sa kuma ba a riƙe shi azaman hajojin ciniki don manufar kasuwanci.
  Adallar hannun jari sun yi ma'amala da riƙe hannun jari a cikin kamfanin da ba kamfanin mallakar ƙasa ba kuma wanda ke ba mai hannun jarin aƙalla kowane biyu daga cikin shekaru uku masu zuwa: haƙƙin jefa ƙuri'a, haƙƙin ribar da ake samu don rarrabawa ga masu hannun jari da 'yancin mallakar kadarorin da za'a iya rarrabawa akan hadaddiyar kamfanin.

Hakanan keɓancewar shiga yana iya amfani da hannun jarin a cikin wasu mahaɗan wanda zai iya zama iyakantaccen haɗin gwiwar Maltese, ƙungiya mai zaman kanta ta mutane masu halaye iri ɗaya, har ma da motar saka hannun jari inda abin da ke hannun masu saka hannun jari ke iyakance, muddin riƙewa ya gamsar da ka'idoji don keɓancewar da aka tsara a ƙasa:

• mazauni ne ko rajista a cikin EU;
• tana ƙarƙashin kowane harajin ƙasashen waje a ƙimar akalla 15%; ko
• ƙasa da kashi 50% na kuɗin shigar ta an samo shi ne daga ribar wuce gona da iri ko masarauta.

Abubuwan da ke sama sune saitin tashar jiragen ruwa masu aminci. A cikin yanayin da kamfanin da aka gudanar da kamfani ke ciki ba ya fada a cikin ɗayan tashar jiragen ruwa masu aminci da aka ambata ba, kuɗin shigar da aka samu saboda haka na iya zama ba shi da haraji a Malta idan duka sharuɗɗan da ke ƙasa sun gamsu:

• hannayen jarin da aka gudanar a cikin kamfanin ba mazauni ba dole ne su wakilci saka hannun jari ba; kuma
• kamfanin da ba mazaunin ba ko kuma yawan cin ribar shi ko kuma kudin masarauta sun kasance suna biyan haraji a matakin da bai gaza 5% ba

Kudin Harajin Harajin Haraji Na Haraji

Kamfanoni waɗanda ke karɓar kuɗin shiga ƙasashen ƙetare na iya amfana daga FRTC, idan har sun ba da takardar shaidar mai ba da odar da ke nuna cewa kuɗin ya tashi daga ƙetare. Tsarin FRFTC yana ɗaukar harajin ƙasashen waje wanda ya sha wahala na 25%. An sanya harajin 35% a kan kuɗin shigar kamfanin da 25% FRFTC ya tara, tare da ana amfani da bashin 25% akan harajin Malta saboda.

Kara karantawa:

• Fa'idodin kafa kasuwanci a Malta
• Rijistar kamfanin Malta

• Babu keɓe haraji akan rarraba rarar ga masu hannun jari;
• Babu haraji ko ƙuntatawa kan rarraba rarar daga kamfanin Malta;
• An biya haraji kuma an karɓi fansa a cikin wannan kuɗaɗen hannun jarin kamfanin.
• Babu hana haraji akan riba da alfarma ga waɗanda ba mazauna ba;
• Babu haraji;
• Babu haraji na dukiya;

Kara karantawa:

• Me yasa ake haɗawa a Malta ?
• Harajin kamfanin Malta

A wasu lamuran da aka ambata a doka, yana yiwuwa a nemi hukunci na yau da kullun don samar da tabbaci kan aiwatar da dokar harajin cikin gida zuwa takamaiman ma'amala.

Irin waɗannan hukunce-hukuncen za su kasance a kan Harajin Haraji na shekara biyar kuma su tsira daga canjin doka tsawon shekaru 2, kuma galibi ana bayar da shi ne tsakanin kwanaki 30 na aikace-aikacen. An kirkiro wani tsari mara tsari na karbar kudaden shiga ta hanyarda za'a iya ba da wasikar shiriya.

Kara karantawa:

• Harajin kamfanin Malta
• Rijistar kamfanin Malta

A matsayinta na memba a Tarayyar Turai, Malta ta aiwatar da dukkan umarnin EU masu dacewa wadanda suka shafi batun harajin kamfanoni, gami da Umarnin Iyaye na EU da Dokar Sha'awa da Sarauta.

Wannan ya sa tsarin dokokin kamfanin Malta ya cika ƙa'idar doka ta EU kuma ya ƙara daidaita dokokin Malta tare da dokokin sauran ƙasashe membobin.

Kara karantawa:

• Yadda ake kafa kamfani a Malta ?
• Harajin kamfanin Malta

Cikin karfi: Albania, Australia, Austria, Bahrain, Barbados, Belgium, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Guernsey, Hong Kong, Hungary , Iceland, India, Ireland, Isle of Man, Israel, Italy, Jersey, Jordan, Korea, Kuwait, Latvia, Lebanon, Libya, Lichtenstein, Lithuania, Luxembourg, Malaysia, Mauritius, Mexico, Moldova, Montenegro, Morocco, Netherlands, Norway , Pakistan, Poland, Portugal, Qatar, Romania, San Marino, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, Afirka ta Kudu, Spain, Sweden, Switzerland, Syria, Tunisia, Turkey, United Arab Emirates, United Kingdom, USA , Uruguay da Vietnam.

Yarjejeniyoyin da aka sanya hannu amma ba a yi ƙarfi ba: Belgium, Ukraine, Curaçao

Yarjejeniyar Musayar Bayanin Haraji kan Karfi: Bahamas, Bermuda, Tsibiran Cayman, Gibraltar, Amurka.

Yarjejeniyar Musayar Bayanan Haraji - sanya hannu amma ba da karfi ba: Macao

Kara karantawa:

• Yadda ake kafa kamfani a Malta ?
• Harajin kamfanin Malta