Singapore Ifatira imisoro n'amasezerano y'imisoro ibiri (DTA)

Amashirahamwe yo mu gihugu yishura ubwoko bumwebumwe bwinjiza kubatari abanyagihugu basabwa guhagarika umusoro.

Keretse niba igipimo gito cyamasezerano gikurikizwa, inyungu zinguzanyo nubukode kumitungo yimukanwa bigengwa na WHT ku gipimo cya 15%. Ubwishyu bwa Royalty bugengwa na WHT ku gipimo cya 10%. Umusoro wafashwe ugereranya umusoro wanyuma kandi ukurikizwa gusa kubatari abenegihugu badakora ubucuruzi ubwo aribwo bwose muri Singapuru kandi badafite PE muri Singapore. Ubufasha bwa tekinike n'amafaranga yo gucunga serivisi zitangwa muri Singapuru zisoreshwa ku gipimo cy’ibigo byiganje. Ariko, uyu ntabwo ari umusoro wanyuma. Amafaranga yimisoro, inyungu, gukodesha ibintu byimukanwa, ubufasha bwa tekiniki, hamwe n’amafaranga yo gucunga birashobora gusonerwa WHT mu bihe bimwe na bimwe cyangwa bigabanywa ku gipimo cy’imisoro, ubusanzwe bitewe n’imisoro cyangwa DTAs.

Amafaranga yishyurwa kubidagadura rusange hamwe nabanyamwuga badatuye bakora serivisi muri Singapuru nabo basoreshwa umusoro wanyuma wa 15% kumafaranga yinjiza. Ku bashimisha rubanda, ibi bisa nkumusoro wanyuma keretse niba bujuje ibisabwa gusoreshwa nkabatuye imisoro ya Singapore. Nyamara, abanyamwuga badatuye barashobora guhitamo gusoreshwa ku gipimo cy’imisoro yiganje ku bantu badatuye bangana na 22% ku nyungu zinjiza niba ibi bivamo umusoro muke. Igipimo cya WHT ku kwishyura abidagadura badatuye cyaragabanutse kugera ku 10% kuva ku ya 22 Gashyantare 2010 kugeza ku ya 31 Werurwe 2020.

Amafaranga yubwato bwishyurwa ntabwo agengwa na WHT.

Ibipimo bya WHT bigaragara mu mbonerahamwe ikurikira.

Inyandiko

1. Singapore ntabwo ifite WHT ku nyungu hejuru no hejuru yumusoro ku nyungu zitangirwa inyungu. Nyamara, amasezerano amwe ateganya WHT ntarengwa ku nyungu niba Singapore igomba gushyiraho WHT mugihe kizaza.

2. Igipimo kitari amasezerano (umusoro wanyuma) kireba gusa abatari abenegihugu badakora ubucuruzi muri Singapuru kandi badafite PE muri Singapore. Iki gipimo gishobora kugabanuka no gutanga imisoro.

3. Inyungu :
   1. Igipimo cyo hasi cyangwa gusonerwa iyo byakiriwe nikigo cyimari.
   2. Usonewe iyo yishyuwe leta.
   3. Igipimo cyo hasi cyangwa gusonerwa iyo byishyuwe ninganda zemewe.
   4. Usonewe iyo yishyuwe na banki kandi yakiriwe na banki.
   5. Usonewe iyo yishyuwe muri banki ariko ihujwe namasezerano yinguzanyo ya leta cyangwa yishyuwe mubigo byimari / amabanki.
   6. Usonewe iyo yishyuwe kubyerekeye inguzanyo yemewe cyangwa umwenda.
   7. Usonewe iyo yishyuwe ikigega cya pansiyo cyemewe.
   8. Igipimo cyo hasi iyo cyishyuwe ikigo cyimari cyangwa isosiyete yubwishingizi cyangwa cyishyuwe kubijyanye nideni rituruka kugurisha inguzanyo kubikoresho byose, ibicuruzwa, cyangwa serivisi.
   9. Usonewe iyo yishyuwe nikigo cyimari.
   10. Usonewe iyo yishyuwe na leta.
   11. Usonewe iyo yishyuwe kubijyanye ninguzanyo, inguzanyo-yinguzanyo, cyangwa inguzanyo yishingiwe cyangwa ifite ubwishingizi na leta.
   12. Usonewe iyo yishyuwe kubijyanye nigikoresho icyo aricyo cyose cyimyenda yanditse kurutonde rwimigabane.
4. Ibihembo :
   1. Amafaranga yimisoro yubuvanganzo cyangwa ubuhanzi, harimo nubukode bwa firime, asoreshwa ku gipimo kitari amasezerano.
   2. Igipimo gito cyo kwishyura kijyanye nibikoresho byinganda, ubucuruzi, cyangwa siyanse.
   3. Ibihembo kubikorwa byubuvanganzo, ubuhanzi, cyangwa siyanse, usibye software ya mudasobwa, ariko harimo nubukode bwa firime, birasonerwa.
   4. Igipimo cyo hasi ya 5% yubukode bwuburenganzira bwibikorwa byubuvanganzo, ubuhanzi, cyangwa siyanse, harimo firime ya cinematografi, cyangwa firime cyangwa kaseti zikoreshwa kuri radiyo cyangwa televiziyo, na 8% kubukode bujyanye na patenti, ikirango, ibishushanyo cyangwa icyitegererezo, gahunda , formula y'ibanga, cyangwa inzira, cyangwa inganda, ubucuruzi, cyangwa ibikoresho bya siyansi.>
   5. Igipimo cyo hasi kuburenganzira bwibikorwa byubuvanganzo, ubuhanzi, cyangwa siyanse, harimo firime ya cinematografi, cyangwa firime cyangwa kaseti zikoreshwa kuri radio cyangwa televiziyo.
   6. Igipimo cyo hasi cyo kwishura kijyanye na patenti, ibishushanyo, formulaire y'ibanga / inzira, cyangwa inganda, ubucuruzi, cyangwa ibikoresho bya siyansi / uburambe.
5. Amasezerano :
   1. Amasezerano na Bermuda akubiyemo guhana amakuru gusa.
   2. Amasezerano na Chili akubiyemo ibikorwa byubwato mpuzamahanga gusa.
   3. Amasezerano na Berezile, Hong Kong, na Amerika bikubiyemo gusa ibikorwa byo kohereza no gutwara indege.
   4. Amasezerano cyangwa igipimo cyo hasi gikurikizwa kuva 1 Mutarama 2018.

Soma byinshi

• Umusoro ku nyungu rusange
• Isosiyete yo muri Singapuru yashinzwe