Gibraltar

Gibraltar ni Intara y’Ubwongereza yo mu mahanga n’umutwe, ku nkombe y’amajyepfo ya Espagne kandi ireba inzira igana muri Afurika. Yiganjemo Urutare rwa Gibraltar, umusozi wa hegitari 426m.

Hano, ikirere gishyuha gishyushye kandi cyakira umwaka wose. Hariho impuzandengo y'iminsi 300 y'izuba ku mwaka.

Ifite ubuso bwa 6.7 km2 kandi ihana imbibi na ruguru na Espanye.

Gibraltar izi ububasha buhamye kandi buzwi neza.

Abaturage

Ahantu nyaburanga higanjemo Urutare rwa Gibraltar munsi yacyo akaba ari umujyi utuwe cyane, utuwe n'abantu barenga 30.000, cyane cyane abanya Gibraltari.

Ururimi

Ururimi rwemewe rwa Gibraltar ni Icyongereza n'Icyesipanyoli bikoreshwa mu buryo butandukanye.

Gibraltar nubutaka bwabongereza mumahanga. Itegeko ry’Ubwongereza 1981 ryahaye Gibraltarians ubwenegihugu bwuzuye bw’Ubwongereza. Mu Itegeko Nshinga ryarwo, Gibraltar imaze kwiyobora ishingiye kuri demokarasi imbere binyuze mu nteko ishinga amategeko yatowe.

Umukuru w’igihugu ni Umwamikazi Elizabeth wa II, uhagarariwe na Guverineri wa Gibraltar. Guverineri ashyiraho ibibazo bya buri munsi abigiriwemo inama n'Inteko ishinga amategeko ya Gibraltar, ariko ashinzwe Guverinoma y'Ubwongereza mu bijyanye no kwirwanaho, politiki y’ububanyi n’amahanga, umutekano w’imbere n’imiyoborere myiza muri rusange.

Gibraltar iri mu muryango w’ubumwe bw’ibihugu by’Uburayi, imaze kwinjira mu itegeko ry’umuryango w’ibihugu by’i Burayi 1972 (UK), nk’ubutaka bwigenga bw’Ubwongereza hashingiwe ku cyahoze ari ingingo ya 227 (4) y’amasezerano ashyiraho Umuryango w’ubumwe bw’ibihugu by’i Burayi gikubiyemo uturere twihariye tw’abanyamuryango, hamwe no gusonerwa mu bice bimwe na bimwe nk’umuryango w’ubumwe bw’ibihugu by’Uburayi, Politiki rusange y’ubuhinzi n’akarere ka Schengen. Nibihugu byonyine byo mu Bwongereza byo mu mahanga bigize Umuryango w’ubumwe bw’ibihugu by’Uburayi.

Gibraltar ifite imisoro ishimishije, igenga amategeko n’amategeko mu Muryango w’ubumwe bw’ibihugu by’Uburayi byahujwe n’umwanya wacyo nk’ikigo cy’imari cy’imari cy’ibihugu by’i Burayi ndetse n’imibereho ya Mediterane ikarangirira i Gibraltar ifatwa nkaho ari ahantu heza h’ubucuruzi mpuzamahanga.

Kugenzura ifaranga no kuvunja

Ifaranga ryemewe ni sterling (GBP) kandi nta kugenzura kugenzura.

Inganda za serivisi zimari

Muri iki gihe ubukungu bwa Gibraltar bushingiye ahanini ku bukerarugendo, gukina urusimbi kuri interineti, serivisi z’imari, na serivisi zitwara ibicuruzwa biva mu bwato.

Gibraltar ifite imisoro ishimishije, igenga amategeko n’amategeko mu Muryango w’ubumwe bw’ibihugu by’Uburayi byahujwe n’umwanya wacyo nk’ikigo cy’imari cy’imari cy’ibihugu by’i Burayi ndetse n’ubuzima bwa Mediteraneya birangirira muri Gibraltar bifatwa nkaho ari ahantu heza h’ubucuruzi mpuzamahanga.

Itegeko rya komisiyo ishinzwe imari y’imari 1989 ryashyizeho komisiyo ishinzwe imari (FSC) murwego rwa sisitemu yashyizweho yo kugenzura no kugenzura abatanga serivise yimari muri Gibraltar. FSC ninzego nkuru yubugenzuzi bwa serivisi zose zimari ya Gibraltar harimo amabanki nubwishingizi.

Soma birambuye:

• Konti y'abacuruzi ba Gibraltar
• Fungura konti ya banki muri Gibraltar

Ubwoko bwisosiyete / Isosiyete: Kwinjiza isosiyete mumategeko yisosiyete ya Gibraltar igomba gukurikizwa binyuze mumategeko itegeko rya Gibraltar Amategeko 2014.

Dutanga Serivisi zo Kwishyiriraho ibigo byinshi bya Gibraltar hamwe nubwoko bwa Private Limited Company (Ltd).

Kubuza ubucuruzi

Ibigo byigenga bya Gibraltar ntibishobora gucuruza muri Gibraltar cyangwa kohereza amafaranga muri Gibraltar niba Isosiyete ishaka kugumana status yayo idatuye kubera imisoro. Isosiyete idatuye ntishobora gukora ubucuruzi bwamabanki, gufata inguzanyo, ubwishingizi, ubwishingizi, kongera kwishingira, gucunga ikigega, gucunga umutungo, cyangwa ikindi gikorwa cyose kijyanye ninganda zimari.

Urutonde rwibikorwa nkibi byubucuruzi FAC na FAT bifata nkibitemewe bityo ntibishobora gushimisha ni:

• Gucuruza imiti, imiti, ibikomoka ku buzima cyangwa ibicuruzwa bifitanye isano;
• Amashusho yerekana porunogarafiya, ibikoresho bikuze;
• Ibigo byo gukundana, hamagara kurubuga;
• Gucuruza intwaro cyangwa intwaro zishobora gukoreshwa mugukora intwaro (harimo imiti);
• Timeshare;
• Inzego z’ingendo;
• Gukina, gukina urusimbi, tombora na tombola;
• Serivise yimari, gutera inkunga, gukodesha;
• Uburyo ubwo aribwo bwose bwubucuruzi butagengwa no gufata ishoramari, Ubucuruzi bwa Binary;
• Ubucuruzi bubangikanye;
• Itabi, vino n'imyuka;
• Umusirikare w'abacanshuro cyangwa amasezerano;
• Ibikoresho byo gucunga umutekano no guhungabanya umutekano, cyangwa igikoresho icyo ari cyo cyose gishobora gukurura ihohoterwa ry'uburenganzira bwa muntu cyangwa gukoreshwa mu iyicarubozo;
• Igenzura rya tekiniki cyangwa ibikoresho bya bugging;
• Ubutasi mu nganda;
• Ibikoresho by’ibinyabuzima, imiti cyangwa ibyuka bya kirimbuzi;
• Gucuruza mu ngingo z'umuntu cyangwa inyamaswa;
• Ibigo bishinzwe kurera abana;
• Gahunda yo kugurisha piramide;
• Abanyamadini cyangwa imiryango y'abagiraneza;
• Amakipe, Amashyirahamwe, Federasiyo, imiryango itegamiye kuri leta, nibindi;
• Ibigo byigenga byigenga, urugero: Amashuri cyangwa Kaminuza;
• Serivisi rusange-yakira serivise kubikorwa byinshi bidasobanuwe;
• Serivise yo guhamagara-ibicuruzwa byamamaza cyangwa serivisi bidasobanutse, cyangwa "icyumba cyo gutekamo";
• Gukuramo inda cyangwa gufasha amavuriro yo kwiyahura.

Kubuza Izina ryisosiyete: Izina ryisosiyete ya Gibraltar irashobora kuba mururimi urwo arirwo rwose, mugihe ibisobanuro byemewe byemewe mbere.

(1) Nta sosiyete igomba kwandikwa ku izina:

• bitarimo ijambo "bigarukira" cyangwa amagambo ahinnye;
• bikaba ari kimwe n'izina rigaragara mu gitabo cya Gerefiye cy'amazina y'isosiyete;
• imikoreshereze y’isosiyete yabitekereza kuri Gerefiye icyaha cy icyaha;
• ibyo mubitekerezo bya Gerefiye bibabaza; cyangwa
• ikubiyemo amagambo "Urugereko rw'Ubucuruzi".

(2) Usibye uruhushya rwa Minisitiri nta sosiyete ishobora kwandikwa ku izina ririmo amagambo "Royal" cyangwa "Imperial" cyangwa "Ingoma" cyangwa "Windsor" cyangwa "Ikamba" cyangwa "Komini" cyangwa "Chartered" cyangwa "Koperative" cyangwa mubitekerezo bya Gerefiye byerekana, ubufasha bwa Nyiricyubahiro

Ibanga ryamakuru yisosiyete: Ibisobanuro byisosiyete birashobora gutangazwa nubwo isosiyete igarukira kumigabane. Amazina y'abayobozi b'ikigo agaragara ku nyandiko rusange. Abakozi ba Nominee barashobora gukoreshwa kugirango birinde izina ryabakiriya kugaragara.

Intambwe 4 zoroshye gusa zitangwa kugirango dushyiremo Gibraltar Company byoroshye:

• Intambwe ya 1: Hitamo ibyibanze byumuturage / Uwashinze amakuru yubwenegihugu nizindi serivisi zinyongera ushaka (niba zihari).
• Intambwe ya 2: Iyandikishe cyangwa winjire hanyuma wuzuze amazina yisosiyete numuyobozi / umunyamigabane (s) hanyuma wuzuze aderesi yishyuza nibisabwa bidasanzwe (niba bihari).
• Intambwe ya 3: Hitamo uburyo bwo kwishyura (Twemera kwishyurwa ukoresheje Ikarita y'inguzanyo, Ikarita yo kwishyura, PayPal cyangwa Transfer).
• Intambwe ya 4: Uzakira kopi yoroshye yinyandiko zikenewe zirimo: Icyemezo cyumushinga, kwiyandikisha mubucuruzi, Memorandum ningingo zishyirahamwe, nibindi. Noneho, isosiyete yawe nshya muri Gibraltar yiteguye gukora ubucuruzi. Urashobora kuzana ibyangombwa mubikoresho bya sosiyete kugirango ufungure konti ya banki cyangwa turashobora kugufasha hamwe nuburambe burambuye bwa serivisi ishigikira amabanki.

* Izi nyandiko zisabwa Kwinjiza Isosiyete Gibraltar:

• Passeport ya buri munyamigabane / nyiri inyungu numuyobozi;
• Icyemezo cya aderesi ya buri muyobozi naba banyamigabane (Ugomba kuba mucyongereza cyangwa verisiyo yubusobanuro yemewe);
• Amazina yatanzwe;
• Imari shingiro yatanzwe hamwe nigiciro cyimigabane.

Soma birambuye:

• Isosiyete ya Gibraltar
• Ibiro bya Gibraltar

Umurwa mukuru

Igishoro gisanzwe ni GBP 2000. Nta shoramari ntarengwa ry’imigabane, kandi igishoro cyemewe gishobora kugaragazwa mu ifaranga iryo ari ryo ryose.

Sangira

Uruhushya rwemewe rwimigabane. Ibigo bya Gibraltar ntabwo bizashyirwaho kugirango byemere imigabane yabatwara.

Umuyobozi

Umuyobozi umwe wubwenegihugu ubwo aribwo bwose arakenewe muri sosiyete yawe ya Gibraltar.

Umunyamigabane

Nibura umunyamigabane umwe wubwenegihugu ubwo aribwo bwose. Umunyamigabane arashobora kuba umuntu kugiti cye cyangwa isosiyete.

Nyirubwite

Amakuru ya nyirayo afite akamaro yatanzwe munzu yamasosiyete.

Umusoro w'amasosiyete muri Gibraltar

Niba nta nyungu ibarwa cyangwa ikomoka kuri Gibraltar, umusoro ni 0%. Niba inyungu iyo ari yo yose, yabazwe cyangwa yakomotse kuri Gibraltar, umusoro ni 10%.

Imikoreshereze y’imari

Ibigo byose byinjijwe muri Gibraltar birasabwa kubyara no gutanga amakuru yerekeye ibaruramari munzu yamasosiyete yaba afite ibikorwa cyangwa adafite.

Inyungu ngarukamwaka ni amasosiyete yemewe n'amategeko yanditswe muri Gibraltar akeneye kwandikisha inzu yisosiyete, nibisabwa hakurikijwe itegeko rya Gibraltar.

Intumwa zaho: Ibigo byose bya Gibraltar bigomba gushyiraho umunyamabanga wikigo, ushobora kuba umuntu kugiti cye cyangwa ikigo.

Amasezerano yimisoro ibiri: Nta masezerano yimisoro ibiri hagati ya Gibraltar nibindi bihugu. Icyakora, umuturage wa Gibraltar uri mu nyemezabwishyu agomba gusoreshwa muri Gibraltar akomoka kandi akaba yaramaze gutanga umusoro mu zindi nzego zose, afite uburenganzira bwo kugabanyirizwa imisoro inshuro ebyiri muri Gibraltar ku bijyanye n’ayo mafaranga angana ku musoro umaze gukurwaho cyangwa umusoro wa Gibraltar, uwari muto.

Amafaranga y'uruhushya & Levy:

• Umwaka wa mbere leta itanga amafaranga.

Guhera kumunsi wa kabiri na buri mwaka ukurikira. Kuvugurura byose birimo:

• Amafaranga ya Leta. (Yishyurwa buri mwaka)
• Amafaranga y abakozi. (Yishyurwa buri mwaka)
• Ibiro byiyandikishije. (Yishyurwa buri mwaka)

Uruhushya rwubucuruzi

Ibigo byose byinjijwe muri Gibraltar bigomba kugira nimero iranga umusoro, yaba Umuturage cyangwa udatuye, Ubucuruzi cyangwa Dormant.

Hatariho TIN, konti ntishobora gutangwa, niyo mpamvu isosiyete izahanishwa ibihano bikomeye, kandi isosiyete ntizaba ihagaze neza.

Inzu yamasosiyete nayo niyandikisha muri Gibraltar yimpushya zubucuruzi muri ibi bikurikira:

• Amazina yubucuruzi nizina rya domeni
• Ibimenyetso byubucuruzi
• Patent
• Ubufatanye Buke
• Amatsinda yubukungu bwuburayi
• Ibyiringiro
• Societas Europea

Igihano

Isosiyete imaze gushingwa, ifite amezi agera kuri 18 yo guhitamo umwaka wimari urangiye (igihe cyimisoro). Nyuma yumwaka wimari urangiye, isosiyete ifite amezi 13 yo gutanga konti buri mwaka. Niba ibi bitabaye, igihano cyambere £ 50 kizatangwa hanyuma amezi atandatu nyuma y’igihano cy’amapound 100 kizahabwa isosiyete iyo ikigo kitubahirije amabwiriza. Konti yisosiyete igomba gutangwa bigezweho kubigo byose, niba bifite ibikorwa cyangwa bidafite.