Izindaba nokuqondisisa

Ukuhlinzekelwa Kwentengo Yokudlulisa okusha Kusuka kuNyaka Wezimali ka-2020

June 9, 2021

ISILUNGISELELO ESISHA SOKUDLULA UKUDLULA EQALA NGONYAKA WEZIMALI 2020

NguGiacomo Carnago

Associate Partner, Kreston TDL Italy Tax & Global Services

NgeMilinganiselo No. 360494 yomhla wama-23rd Novemba 2020, i-Italian Inland Revenue isichibiyele imithetho yemibhalo yamanani entengo. Le Measure ingena esikhundleni semibandela yokuqalisa eyenziwe ngaphansi kweSilinganiso No. 137654/2010 futhi izoqala ukusebenza kusukela esikhathini sentela sango-2020.

Ukubaluleka kwemibhalo ye-TP ngezinjongo zentela

Ezinkampanini ezingamaQembu Amazwe Amazwe Ngamazwe, kufaka phakathi izikhungo ezihlala unomphela zezinkampani ezingahlali endaweni kaHulumeni, kanye nezinkampani ezihlala ezinezikhungo ezihlala unomphela phesheya, kubalulekile ukuba nemibhalo efanelekile ezokwenza amanani entengo akhokhiselwa ukuthengiselana phakathi kwamakhompiyutha ahambisane nalabo abakhokhisiwe ngaphansi komncintiswano ovulekile. Esimweni lapho kucwaningwa intela yi-Inland Revenue, isilinganiso esisha sivumela izinkampani ukuthi zizuze ngokungasetshenziswa kwezijeziso zokuphatha zezimemezelo ezingathembekile (okuthiwa “ukuvikelwa kwezijeziso”) uma kwenzeka kulungiswa imali etholwayo evela ku-intercompany ukuthengiselana.

Yini entsha

Izinkampani kuzofanele zifeze izibopho kumadokhumenti njalo ngokulungiselela i-Masterfile (futhi nangesiNgisi) kanye ne-National Documentation (Ifayela Lezwe). Okuqukethwe yile mibhalo yomibili, kodwa, kutholwe kabusha okukhulu ukuletha umthetho wase-Italy ngokuhambisana nezinhlinzeko ze-Action 13 yephrojekthi ye-OECD BEPS.

Ngaphezu kwalokho, umehluko phakathi kwenkampani ephethe, ephethe imali encane, kanye nenkampani engaphansi kwayo usususiwe, ngakho-ke zonke izinkampani kuzodingeka zilungiselele futhi zibambe i-Masterfile kusuka ngo-2020.

Ukwehliswa Kwemithethonqubo Emisha Namacala Akhethekile

Amabhizinisi amancane naphakathi (“SMEs”), akhonjwe kuphela ngokuya kwemali engaphansi kuka-Euro 50 million, awasabophezelekile ukuvuselela, ezikhathini ezimbili zentela ezilandela leyo okubhekiswe kuyo iMibhalo Kazwelonke, izahluko ezihlobene kokuthengiselana okungaphakathi kwamaqembu uma ngabe ukuhlaziywa kokuqhathanisa kususelwa kulwazi oluvela emithonjeni etholakala esidlangalaleni futhi kungenzeki ushintsho olukhulu.

Ukwaziswa okuwusizo

I-Masterfile ne-National Documentation kufanele zisayinwe ngummeli wabakhokhi bentela (noma ummeleli) ngekhompyutha nange-timestamp, ukuze zinamathiselwe phakathi nosuku lokulethwa kwentela yentela (11th inyanga ngemuva kokuphela kwesikhathi sentela).

Esimweni sokucwaningwa Kwentela yi-Inland Revenue, ukulethwa kwamaphepha kuziphathimandla Zentela kufanele kwenziwe zingakapheli izinsuku ezingama-20 kusuka esicelweni esifanele.