ʻO kahiʻauhau ka uku kīnā kālā a iʻole kekahiʻano likeʻole o ka uku i hāʻawiʻia ma luna o kahi meaʻauhau (kekahi kanaka a mea'ē aʻe paha) e kekahi hui aupuni no ka hoʻolakoʻana i nā lilo kālā o ke aupuni. Ma Kenia, ke kuleana o ka Kenya Compute Authority (KRA) ke kuleana no ka loiloiʻana, ka hōʻiliʻili a me ka helu kālā no nā kālā a pau e pili ana i ke aupuni. ʻO ka mea nui,ʻo kaʻauhau e hoʻokū iʻeluaʻanoʻauhau; ke kau i kaʻauhauʻauhau a me kaʻauhauʻole. ʻO ka auhau āpau, e like me kaʻauhau kālā, e kauʻia ma ka waiwai a me nā waiwai o ka mea nāna ia e uku. I kekahiʻaoʻao'ē aʻe, e ukuʻia kaʻauhauʻauhauʻole i ka wā āu e kūʻai ai i nā waiwai a i nā lawelawe.
1. Ka ukuʻauhau
ʻO ka ʻauhau loaʻa kahi ʻauhau pololei i kau ʻia ma luna o ka loaʻa kālā o ke kanaka, kahi kamaʻāina a kamaʻāina ʻole paha, i hōʻiliʻili ʻia a i loaʻa mai paha mai Kenya. Kau ʻia ka ʻauhau loaʻa kālā ma:
- Loaʻa ka loaʻa kālā mai kekahi kālepa a ʻoihana paha.
- Loaʻa hana.
- Loaʻa hoʻolimalima.
- Loaʻa kālā.
- Loaʻa mai nā lawelawe i hāʻawi ʻia i waena o nā mea ʻē aʻe.
- ʻO nā penikala ma waena o nā mea ʻē aʻe.
Loaʻa nāʻano likeʻole no ka hōʻiliʻiliʻana i kaʻauhau kālā mai nā hui a me nā pilikino, e pili ana i nā kumu waiwai.
a. ʻAuhau ʻoihana
ʻO kēia kekahiʻano o ka Auhau Auhau e pili ana i nā hui i hoʻohuiʻia e like me nā Hui Limited, nā Manaʻo, a me nā Hui Pūnaewele, ma kā lākou kālā makahiki. Kamupene i hoʻonohonoho ma waho o Kenya, akā hana lākou ma Kenya a loaʻa paha i kekahi lālā ma Kenya e uku i kaʻauhauʻauhau o ka Moku'āina ma nā kālā i uluʻia ma waena o Kenya wale nō. ʻO kaʻauhauʻauhau no nā poʻe noho i kūkuluʻia he 30% a me 37.5% no nā hui kūʻokoʻaʻole i nā waiwaiʻauhau.
b. Hoʻolahalaha e like me kāu i loaʻa (PAYE)
ʻO kēia kahi hana o ka ʻohi ʻana i ka ʻauhau ma ke kumuwaiwai mai nā poʻe e loaʻa ka loaʻa kālā. Koi ʻia nā ʻoihana a me nā hui me nā limahana e unuhi i ka ʻauhau e like me ka nui o ka uku ʻauhau o kā lākou limahana a uku paha i kēlā me kēia uku no hoʻokahi mahina a waiho i ka mea like iā KRA ma mua a ma mua paha o ka 9th o ka mahina aʻe. ʻO ka loaʻa kālā ʻauhau ma ka mahina e like me kēia:
ʻAʻole. | ʻO ke kākoʻo kālā | Kahiki% |
1. | Ksh 11,180 a lalo | 10% |
2. | Ksh 11,181 i Ksh 21,714 | 15% |
3. | Ksh 21715 i Ksh 32,248 | 20% |
4. | Ksh 32,249 i Ksh 42,781 | 25% |
5. | Ksh. 42,782 a ma luna | 30% |
c. Kaʻauhauʻauʻa (WHT)
He ʻauhau kēia i unuhi ʻia mai kekahi mau papa o ka loaʻa kālā ma ka manawa o ka uku ʻana, i nā limahana ʻole. Lawe ʻia ʻo WHT ma ke kumuwaiwai mai nā kumuwaiwai kālā e hiki mai ana:
- ka ukupanee
- Nā māhele
- Nā Royalties
- Ke alakaʻi a iʻole nā ukuʻoihana (pēlā pū me ka hālāwai kūkā, ka 'oihana, a me nā uku kūkā)
- kauoha a
- Nā kūlekana
- ʻO nā lilo i loaʻa i ka poʻe nohoʻole
- Nā uku'ē aʻe i heluʻia
ʻO nā ʻoihana a me nā pilikino e hana ana i ka uku, kuleana no ka unuhi ʻana a me ka lawe ʻana i ka ʻauhau i ke Komisina o nā ʻauhau kūloko. Nā helu WHT no nā kamaʻāina:
ʻAʻole. | Kaʻauhau WHT | Kahiki% |
1. | Māhele Dividend | 10% |
2. | Ka Kuleana Kino | 5% |
3. | Nā Royalties | 5% |
4. | Ke kūkākūkā / kaulike pili kālā | 5% |
5. | Nā uku kuʻikahi | 3% |
6. | Loaʻa i nā mea lawe lima | 25% |
7. | Loaʻa no ka waihona lawe aupuni | 15% |
8. | Ka nui o ka pono mai nā hale noho | 10% |
9. | Ka uku kūpono mai nā mea halihali | 20% |
10. | ʻO nā komisina hoʻolaha ukana | 5% |
11. | Commission Commission Agua | 10% |
Nā helu WHT no nā poʻe kamaʻāina ʻole:
ʻAʻole. | Kaʻauhau WHT | Kahiki% |
1. | Māhele Dividend | 15% |
2. | Nā Royalties | 20% |
3. | E kūʻai i ka uku no ka pono kūpono | 30% |
4. | E hoʻoili i ka uku no ka hale kūʻai | 15% |
5. | Ke kākoʻo a me nā uku uku | 20% |
6. | ʻO ka uku makahiki uku makahiki | 5% |
7. | Nāʻano a me nā uku hana | 20% |
8. | Ke kākoʻo / hoʻonohonoho i kahiʻike | 20% |
9. | Ke kākoʻo a iʻole nā ukuʻoihana | 12.5% |
10. | Loaʻa no nā mea lawe lima | 20% |
d. Auhau mua
ʻO kēia kahi uku i ukuʻia ma mua o ka kaʻa kaʻaʻai lehulehu a iʻole ka holo kaʻahana no ka nānāʻana i ka makahiki. E pili ana ia i nā kaʻa kaua lehulehu ma mua o ka hoʻopaʻa inoaʻana i nā kaʻaʻoihana kūʻai. ʻO nā uku no nā saloons, nā liʻiliʻi, nā kaʻa kaʻa a me nā kākoka,ʻo ia ka Ksh 60 ma ka māmā pākahi i kēlā me kēia mahina aiʻole Ksh 720 no ka mea pāʻani no ka makahiki. ʻOiai no nā pahu hao, nā pihi, nā kaʻa a me nā ukana,ʻo ia ka Ksh 1,500 a iʻole ka Ksh 2400 i ka ton o ka mea hoʻokūkū i ka makahiki.
e ʻAuhau hoʻoili
Hoʻolimalimaʻia kaʻauhauʻauhau e nā kānaka iʻauhauʻia no kēlā me kēia makahiki e pili ana iā Ksh 40,000 a ma luna.
2. ʻauhau loaʻa kālā hoʻolimalima / hoʻolimalima
He ʻauhau kēia i uku ʻia no ka loaʻa kālā hoʻolimalima i loaʻa mai ka hoʻolimalima ʻana i ka waiwai. Pili ka ʻauhau o ka loaʻa kālā hoʻolimalima i ka hoʻohana ʻana o ka waiwai hoʻolimalima no ka noho ʻana a i ʻole nā ʻoihana kalepa. ʻO nā ʻoihana a me nā hui e hoʻolimalima i ka waiwai i nā kānaka ʻē aʻe no kahi noho a kalepa paha e koi ʻia e uku i ka ʻauhau kālā ma ka hoʻolimalima i loaʻa.
No ka maʻalahi o ka hoʻokō ʻana, koho ʻo KRA i nā ʻelele e ʻauʻa a uku, he pākēneka o ka uku hoʻolimalima ma ke ʻano he ʻauhau. Hiki ke hōʻoia ʻia kēia mau ʻelele ma o ka luna mākaʻikaʻi ma iTax. ʻO ka ʻauhau e uku ʻia ma nā loaʻa kālā i loaʻa mai ka waiwai noho ma Kenya ua hoʻonohonoho ʻia ma ka nui o Ksh 10 miliona i kēlā me kēia makahiki loaʻa. ʻO ka uku he 10% o ka nui o ka uku hoʻolimalima o kēlā me kēia mahina, e uku ʻia ma mua a i ʻole 20th o kēlā me kēia mahina.
3. Kaʻauhau hoʻohui waiwai (VAT)
Kau ʻia ka ʻauhau hoʻohui waiwai i ka hāʻawi ʻana i nā waiwai ʻauhau a lawelawe ʻia i hana ʻia a hāʻawi ʻia paha ma Kenya a me ka lawe ʻana mai i nā waiwai ʻauhau a lawelawe paha i Kenya. ʻOiai hiki i nā ʻoihana a me nā hui ke hāʻawi manawaleʻa no ka VAT pono lākou e kāinoa inā ʻoi aku kā lākou loaʻa makahiki i kā Ksh 5,000,000. No ke kōkua ʻana i ka hoʻokō, koho ʻo KRA i nā ʻākena e kāohi a uku, VAT ma nā lako i hana ʻia. Hiki ke hōʻoia ʻia i kēia mau ʻākena ma o ka māka ʻākia ma luna o iTax. Pili ka VAT penei:
- 16% - no nā huahana a me nā lawelawe ʻauhau āpau.
- 0% - no nā hui waiwai a me nā lawelawe.
4. dute Excise
He kuleana hoʻoili kēia i kau ʻia ma luna o:
- Nā huahana i hana ʻia ma Kenya.
- Lawe ʻia i Kenya.
Pono nā ʻoihana a me nā pilina e pili ana i ka maikaʻi a me nā lawelawe e uku i ka dute. Loaʻa kēia mau huahana a me nā lawelawe:
- Wai Mineral.
- Nā wai inu, nā mea inu ʻoluʻolu.
- ʻO nā mea hoʻonaninani a me nā hoʻomākaukau no ka hoʻohana ʻana i ka lauoho.
- ʻO nā pia ʻē aʻe i hana ʻia mai ka malt.
- ʻOpaque pia.
- Nā lawelawe kelepona paʻalima.
- ʻO nā uku i uku ʻia no ka hoʻoili kālā ma waena o nā mea ʻē aʻe.
5. Kāleka Nui Kālā (CGT)
He hōʻailona kālāʻauhau kēia i kauʻia ma kahi waiwai waiwai i kūʻaiʻia e ka hana ma hope o ke kūʻaiʻana i ka'āina a iʻole ka hale paha.
6. Loaʻa kālā loaʻa
ʻO kēia kahi ʻano uku a KRA e ʻohi ai ma kahi o nā ʻoihana ʻohi kālā loaʻa like ʻole ma Kenya. ʻO nā ʻano ʻelua o ka loaʻa kālā o nā ʻoihana:
- Dute kuʻi
- ʻAuhau piliwaiwai a me ka ʻauhau
a. Dute paʻi
ʻO ka uku o ka penikala he uku i kākoʻoʻia no ka hoʻoiliʻana o nā waiwai, nā'āpana a me nā ukana. Ua ohiʻia e ka Mānāwai o nā Aina, a ua hoʻololi hou i ka hana i ka Kenya Revenue Authority (KRA).
b. ʻAuhau piliwaiwai a me ka ʻauhau
ʻO kēia kahi ʻauhau i kau ʻia ma nā lanakila mai ka pili ʻana, ka pāʻani ʻana a me nā hana lottery. Pono nā ʻoihana piliwaiwai, pāʻani pāʻani a me nā lottery e kāohi i ka ʻauhau, a uku iā KRA, kahi pākēneka o nā lanakila i uku ʻia i nā mea lanakila.
7. Dute Dute
ʻO ke dute kahi ʻauhau a ʻauhau paha i kau ʻia i nā waiwai ke lawe ʻia ma nā palena o ka honua. Ua hoʻokau ʻo KRA i kēia ʻauhau ke lawe ʻia a lawe ʻia aku paha nā waiwai mai Kenya. Hoʻohana ʻo Kenya i nā uku e pili ana i ka ʻōnaehana harmonized international (HS) o ka hoʻoliʻiliʻi huahana, a pili i nā dute a me nā uku o ka East Africa Community (EAC) Common External Tariff. Hoʻololi nā kumukūʻai mai kekahi maikaʻi a i kekahi.
No nā mea lawe mai, lawe mai kahi uku hoʻolaha no 2.25% o ke kumukūʻai, ʻinikua, a me nā ukana. A laila e ʻōlelo aʻoaʻo ka ʻaoʻao dute i ka uku o ka uku. Ma ka laulaha, ua ʻauhau ʻia ka dute ma nā helu ma waena o 0% a me 100%, me ka helu awelika o 25%. Aia nā mea lawe mai i loko o Kenya i ka helu VAT maʻamau o 16%, ʻauhau ʻia ma ka huina o ka waiwai CIF, ka dute, a me nā ʻauhau ʻē aʻe e pili ana.
8. Auhau waiwai
He ʻauhau kēia i ʻauhau ʻia ma ka ʻāina a i ʻole ka hoʻomaikaʻi ʻāina (nā hale) e ke aupuni kalana. Hoʻokomo ʻia ia i ka waiwai o ka waiwai a me kona wahi. Hoʻololi ia mai kekahi kalana i kahi ʻāina ʻē aʻe.
9. Auhau hoʻokipa
Hāʻawiʻia kēiaʻano o kaʻauhau i nā hana e pili ana i nā haʻawina e like me ia; nā pāʻani kūkākūkā, e mālama ana i kahi hanana i ka hale kiʻiʻoniʻoni a iʻole ke kekona.