Σας υπενθυμίζουμε ότι η προθεσμία για την πληρωμή της πρώτης δόσης της "Προσωρινής Φορολογίας" για το έτος 2020 είναι η 31η Ιουλίου.
Η προσωρινή φορολογία υπολογίζεται με βάση τα αναμενόμενα κέρδη που υπολογίζεται ότι θα προκύψουν για το φορολογικό έτος 2020 για νομικά πρόσωπα και αυτοεργοδοτούμενους.
**Υπενθυμίζεται ότι ο φορολογικός συντελεστής για εταιρείες ανέρχεται στο 12.5%.
The international business environment has been changing rapidly over the past few years since there is a global movement towards transparency which leads to the introduction of the new stricter legislations and Anti Money Laundering procedures. The banking sector has become very strict, sceptical and reluctant in accepting foreign investors and raised barriers to many businesses that operate internationally. A significant factor considered by both banks and the tax authorities is the so-called substance. Many companies are struggling in establishing a business rational for setting up substance abroad and also the management and controlled is often questioned by the authorities and the banks. At the same time, in light to the economic crisis there is a need to look for alternative financing methods for the businesses.
Marshall Islands (RMI) have followed the other offshore jurisdictions with the introduction of economic substance regulations (the “ESRs”) which were entered into force on 1 January 2019 and were further amended on 21 February 2019 and 29 August 2019. They are applicable to all “relevant entities” engaged in a “relevant activity.” Compliance with the ESRs is required for financial periods commencing on or after 1 January 2019, with reporting requirements commencing in 2020.