Waa maxay cashuurta dakhliga shaqaalaha?

Cashuurta mushaharka shaqaalaha waa cashuurta ku waajibta qof kasta oo dakhli ka hela shaqo uu ka hayo dalka. Cashuurtani waa inuu loo-shaqeeyuhu ka jaro mushaharka shaqaalahiisa, kadibna isagoo uga wakiil ah u xareeyo dawladda. Haddii aad tahay loo shaqeeye, waxaa lagaaga baahanyahay inaad cashuurta ka jarto mushaharka aad shaqaalahaaga siisid, oo ay ku jirto lacag ama faa’iido kasta oo dheer mushaharka. Bil kasta waxaa lagaaga baahanyahay inaad soo gudbiso cashuurta dakhliga shaqaalahaaga oo aad si sax ah uga bixisid Waaxda Cashuuraha Berriga, adigoo sidoo kale diyaarsanaya diiwaan sharraxaya cadadka cashuurta aad bixinaysid.

Waa ayo shaqaalahaaga?

Shaqaale waa shakhsi u shaqeeya qof kale. Marka la qeexayo micnaha shaqo waa in lagu daraa illaa heer agaasime shirkadeed, taaso ah jago xaq usiinaysa qofka mushahar, iyo ka mas’uul noqoshada xafiis dawli ah.

Si kastaba ha ahaatee, shaqaaluhu kuma jiraan qof ganacsade ah, oo awood u leh in uu qandaraas-hawleed bixiyo, ama uu shaqada u xilsaaro qof kale, isagoo isu xilqaamay wixii khasaare ah ee ka yimaadda hawshaas, wixi agab iyo qalab ee ay hawshu u baahantahayna isaga diyaarsanaya.

Waa maxay noocyada dakhliga iyo faa'iidooyinka ee ay cashuurtu ku waajibto?

Cashuurta mushaharka, oo ah dakhli uu qof shaqaale ah ka kasbaday shaqo noocay noqotaba, waxaa ku waajibta cashuur. Waxaa ka mid ah lacag si toos ah loo bixiyay ama gunnooyinka aan lacagta ahayn.

Mushaharka, lacagaha loo bixiyo beddelka fasaxa, lacagta fasaxa, gunnada ama komishinka, iyo kharashaadka safar, kharashka madadaalada, kharashka nolosha, guryaha, caafimaadka, ama gunnooyinka kale waxaa dhammaantood ku waajibta cashuur dakhliga.

Waa maxay gunnooyinka aan lacagta ahayn ee cashuurtu ku waajibto?

Gunno kasta oo aan lacag ahayn waxaa ku waajibta cashuurta dakhliga. Tusaale ahaan, gunnada gaadiidka, gunnada hoyga, raashin bilaash ah, waxbarasho bilaash ah, saamiyada shirkadda ee shaqaalaha la siiyo. Waxaa ka reeban cashuurtan marka qiimada guud ee gunnoonyinka aanay gaadhin 10,000 oo shillin bisha oo dhan.

Kharashka shaqaalaha ajnabiga ah lagu keenayo Somaliland, gunnooyinka hoyga iyo raashinka marka lagu gudo jiro safar-hawleed, iyo lacagaha hawl-gabka ee xaq u leeyihiin shaqaalaha ama caruurtooda kuma jiraan gunnooyinka aan lacagta ahayn ee ay cashuurtu ku waajibto.

Waxaa kaloo ka mid gunnooyinka aan lacagta ahayn:

• Kharash kasta oo uu qof shaqaale ah galay oo shaqaaleeyuhu usoo celiyay, marka laga reebo kharash uu shaqaaluhu galay isagoo ku gudo jira hawl-maalmeedkiisa iyadoo sababta loo galay kharash ay shaqada ku lug-leedahay;
• Magdhow la xidhiidha heshiis ama qandaraas la joojiyay ama dhammaaday, ama lacago gadaal laga bixiyay oo ku lifaaqnaa heshiis shaqo;
• Caymiska nolosha oo uu bixiyay shaqaaleeye cashuur-dhaaf xaq u leh, caymiskaasoo manfac u leh shaqaale ama reerkiisa;
• Lacag la siiyay shaqaale oo ku lifaaqnayd buuxinta shuruudo gaar ah ama isbeddelo lagu sameeyay shuruudaha shaqaalanamida;
• Qiime dheeraad ku ah saamiga ama xuquuq ay ku wada heshiiyeen qof shaqaale ah iyo shaqaaleeyaha.

Qaabkee baa lagu qiimeeyaa gunno aan lacag ahayn?

Qiimaha gunno aan lacag ahaan loo bixin waa in lagu daraa mushaharka lacag ahaan loo bixiyay. Xeerka Dakhliga wuxuu leeyahay xeerar loogu talo galay in lagu xisaabiyo qiimaha gunnooyinka. Badanaa, kharashka gunnada ayaa ah qiimaha lagu darayo iyadoo laga jarayo qiime kasta oo uu shaqaaluhu ku daray.

Halka alaabta, hantida, ama adeegga uu shaqaaleeyuhu bixiyay, waxaa la adeegsanayaa qiimaha suuqa iyada oo laga jarayo qiime kasta ee u ku daray shaqaaluhu.

Halka gunnada la bixiyay ay tahay hoy ama guriyayn, qiimaha gunnadaas waa inay ka yaraataa mid ka mid ah labadan qodob ee hoos ku qoran:

• Qiimaha suuqa ee kirada guryaga, ama
• 15% ee mushaharka shaqaalaha oo loo geeyay gunnooyinka kale

Halka gunnadu ay tahay gaadiid si gaar ah loo isticmaalo, qiimaha gunnadaas waxaa loo xisaabinayaa sidan:

Qaabkan kor ku xusan, qiimaha suuuqa waxaa loogala jeedaa qiimaha waqtigi ugu horreeyay ee gaadiidka lagu wareejiyay shaqaalaha. Maalmaha la heli karo macnahoodu waa tirade maalmaha loogu talo in shaqaaluhu adeegsado gaadiidka, iyadoo maalmaha kala dhiman loola dhaqmayo inay dhamaystiranyihiin. Mushaharka shaqaalaha waxaa loogala jeedaa lacag kasta oo uu bixiyay shaqaaluhu si uu u kasbado gunnadaas.

Bogga Wasaaradda Maaliyadda slmof.org waxaad ka helaysaa qaab-xisaab kuu awood siiya inaad si sax ah uu qiimaysid qiimaha loo baahanyahay in laga jaro shaqaalaha, iyadoo ay ku jiraan qaabka loo xisaabiyo gunnooyinka gaadiidka iyo hoyga.

Waa maxay sicirka cashuurta ku waajibta mushaharka shaqaalaha?

Shaqaalaha waxaa loo cashuurayaa qaab heeraysan, taasoo macnaheedu ka dhiganyahay in shaqaalaha ugu mushahar yar aanay ku waajibin wax cashuur ah. Waxaa ugu horreeya shaqaalaha mushahar ka yar 5,000,000 oo Shillinka Somaliland ah qaata sannadkiiba (ama 416,667 shillin bishiiba) oo aanay ku waajibin cashuur. Mushaharka shaqaale kasta oo intaa wax ka badan qaata waxaa ku waajibta cashuur sicirkeedu yahay 6% (5% oo uu shaqaaleeyuhu ka haynayo shaqaalaha iyo 1% stamp duty) oo laga jarayo mushaharka la kasbaday bishaas ama muddada shaqadu socotay. Sicirka ku habboon waxay ku taxanyihiin shaxda soo socota. Kelmadda dakhliga ay cashuurtu ku waajibto waxaa loola jeeda mushaharka lacag ahaan loo bixiyay iyo qiimaha gunnooyinka aan lacag ahaan loo bixin.

Mushaharka Sannadlaha Ah	Mushaharka Bil Kasta	Sicirka Cashuurta
SL/Shs 5,000,000 iyo wixii ka hooseeya	1-416,667	0%
SL/Shs 5,000,000 iyo wixii ka badan	Ka badan 416,667	6%

 

Shaxda hoos ku taxan waxay ku siinaysaa tusaalayaal qaabka loo xisaabiyo cashuurta mushaharka bil kasta ah ee shirkad ay ka shaqeeyaan shan qog. Qiimaha laga haynayo shaqaale kasta oo mushaharkiisu ka badanyahay 416,667 Shillin waa 6%.

L	Magaca Shaqaalaha	Dakhliga Guud	Lacagta La Cashuuri Karo (0%)	Lacagta La Cashuuri Karo (6%)	Cashuurta Laga Hayo
1	Mahmoud	500,000	416,667	83,333	5,000
3	Mustafa	700,000	416,667	283,333	17,000
5	Mohamed	900,000	416,667	483,333	29,000
7	Zahra	1,100,000	416,667	683,333	41,000
10	Ahmed	1,400,000	416,667	983,333	59,000
Cashuurta guud ee laga jaray shaqaalaha, lana bixiyay					151,000

 

Macluumaadka khuseeya mushaharka/gunnooyinka la siiyay shaqaalaha bil kasta waa inay ka muuqdaan foomanka cashuur celinta ee wasaaradda loo xareeyo bil kasta. Inta goor ee shaqaalaha mushahar la siiyo bil kasta ma aha muhiim ama maalmaha ay shaqeeyaan. Cashuurtu waxay ku salaysantahay qiimaha lacagta iyo gunnooyinka la siiyay shaqaalaha bishaas.

Wasaaraddu waxay kuu sahashay xisaabinta qiimaha laga jarayo mushaharka shaqaale kasta adigoo adeegsan kara qaabka kuugu diyaarka ah bogga Wasaaradda Maaliyadda ee slmof.org.

Waa goorma xilliga la buuxinayo foomamka cashuur-celinta ee cashuurta mushaharka?

Haddii aad tahay shaqaaleeye, waxaa kugu waajiba ah inaad buuxisid foomka cashuur-celinta cashuurta mushaharka (Form 04) bil kasta. These must be filed at the IRD office by the 15th day of the following month.  Form 04 and guidelines on its completion are available from IRD offices or from the MoF websiteslmof.org.

Waxaa kaloo waajib kugu ah inaad ku xustid foomka bilaha ay shaqaaluhu hawsha ku guda jireen laakiinse aanay wax mushahar ama gunno ku qaadan. Haddii aad shaqo joojin rasmi ah ku samaysay shaqaalahaaga, waa inaad la socodsiisaa Waaxda Cashuuraha Berriga si looga saaro shaqaalahaas diiwaanka oo aanad hadhow u muttaysan ganaax.

Waxaa kaloo kugu waajib ah pay to the IRD any tax that should have been withheld within fifteen (15) days after the end of the month in which the payments or benefits that were subject to withholding tax were made. If you are unable to pay the full tax on time, you may make a written request for payment in instalments before the due date for the tax, explaining why you need extra time.

Halkeen ku bixiyaa cashuurta mushaharka shaqada?

Ku bixi qiimaha lagugu leeyahay goobta lacag-qabashada ee Waaxda Cashuuraha Berriga ee ugu dhow, kana diwaangashanyahay ganacsigaagaagu.

Ka warran haddii aanan ka jarin shaqaalahayga cashuurta mushaharka shaqada?

Shaqaaleeye kasta oo aan ka jarin shaqaalahiisa cashuurta mushakara waxaa ku waajib inuu isagu jeebkiisa ka bixiyo qiimaha lagu leeyahay?

Ka warran haddii aan buuxiyo foomka, bixiyana qiimaha 15-ka bisha ku xigta tan cashuurtu igu waajibto?

Shaqaaleeye kasta ee aan bixin cashuurta mushahara ee shaqaalihii muddadii loogu talo galay waxaa ku waajib ah ganaax qiimahiisu dhanyahay $100 maalin kasta oo ka mid ah muddada aan lasoo xarayn cashuurtaas. Shaqaaleeyahaas waxaa kaloo dhici karta in lagu xukumo dambi, oo bixiyo ganaac dhan $1500.

Shaqaaleeye kasta oo bixiya cashuurtan xilli ka dambeeya waqtigi loogu talo galay waxaa ku waajibta kharash dhan 2% oo laga billaabayo maalinti laga filayay inuu bixiyo illaa maalinta lacagta la bixiyay. Kharashkanna waa ku waajib shaqaaleeyaha xittaa haddii loo ogolaaday muddo-kordhin uu ku bixiyo cashuurta.

Muddo intee in le’eg baan kaydiyaa diwaanka xisaabaadka?

Diwaannada cashuurta mushaharka shaqada waa in kaydka lagu hayaa muddo dhan 5 sanno ka dib sannadki mushaharkaas uu khuseeyay.