PRISM Tax Newsletter
3rd Quarter 2022 issue
The latest PRISM, the quarterly-issued Reanda international tax newsletter, provides updates and insights about the recent international taxation changes and topical issues. Please click here to read more:
Read the publication
The latest PRISM, the quarterly-issued Reanda international tax newsletter, provides updates and insights about the recent international taxation changes and topical issues. Please click here to read more:
Read the publication
利安达国际税务季刊PRISM
2022年第3季
利安达国际最新一期税务季刊，让您掌握最新的国际税务动态与热门话题。 欢迎点击以下链接阅读！
阅读PDF版
2022年第3季
利安达国际最新一期税务季刊，让您掌握最新的国际税务动态与热门话题。 欢迎点击以下链接阅读！
阅读PDF版
焦点内容Highlights
Australia
Single Touch Payroll (STP) – Phase 2
Single Touch Payroll (STP) Phase 2 will reduce the reporting burden for employers who need to report payroll information about their employees to multiple government agencies. The start date for Phase 2 reporting is 1 January 2022. The ATO is offering a flexible approach to transition.
Single Touch Payroll (STP) Phase 2 will reduce the reporting burden for employers who need to report payroll information about their employees to multiple government agencies. The start date for Phase 2 reporting is 1 January 2022. The ATO is offering a flexible approach to transition.
澳大利亚
一键薪酬支付系统 (STP) – 第二阶段
一键薪酬支付系统 （STP） 第二阶段将减轻雇主向多个政府机构报送员工工资信息的报告负担。第 2 阶段报送的开始日期是 2022 年 1 月 1 日。澳大利亚税务局（ATO）提供灵活的过渡方案。
一键薪酬支付系统 (STP) – 第二阶段
一键薪酬支付系统 （STP） 第二阶段将减轻雇主向多个政府机构报送员工工资信息的报告负担。第 2 阶段报送的开始日期是 2022 年 1 月 1 日。澳大利亚税务局（ATO）提供灵活的过渡方案。
Cyprus
New Transfer Pricing rules and documentation
The House of Representatives voted into Cyprus Law on 30 June 2022, the new Transfer Pricing (“TP”) rules and documentation applicable to all Cyprus tax resident parties and permanent establishments of non-tax resident companies.
These rules are applicable from the 1 January 2022 and they were based on OECD Transfer Pricing Guidelines..
The House of Representatives voted into Cyprus Law on 30 June 2022, the new Transfer Pricing (“TP”) rules and documentation applicable to all Cyprus tax resident parties and permanent establishments of non-tax resident companies.
These rules are applicable from the 1 January 2022 and they were based on OECD Transfer Pricing Guidelines..
塞浦路斯
转让定价新规则和文档
2022年6月30日塞浦路斯议会通过法规-新转让定价规则和文档，该规则和文档适用于所有塞浦路斯纳税居民和非税务居民公司的常设机构。
规则以经合组织转让定价指南为基础而制定且自2022年1月1日起适用。
税务专员将会在官方公报上发布公告就要求提交的具体内容和文档进行说明。
转让定价新规则和文档
2022年6月30日塞浦路斯议会通过法规-新转让定价规则和文档，该规则和文档适用于所有塞浦路斯纳税居民和非税务居民公司的常设机构。
规则以经合组织转让定价指南为基础而制定且自2022年1月1日起适用。
税务专员将会在官方公报上发布公告就要求提交的具体内容和文档进行说明。
Malaysia
Tax Treatment of Digital Currency Transactions
On 26 August 2022, the Inland Revenue Board of Malaysia (IRBM) has issued the updated Guidelines on Taxation of E-commerce Transactions (e-CT) published on 13 May 2019. The Guidelines provides guidance on income tax treatment in respect of e-CT which includes general tax treatment of digital currencies or digital tokens. The Guidelines applies to any person that acquire or dispose digital currencies as well as involve in business of digital currencies such as trading, mining and exchanges of digital currencies.
On 26 August 2022, the Inland Revenue Board of Malaysia (IRBM) has issued the updated Guidelines on Taxation of E-commerce Transactions (e-CT) published on 13 May 2019. The Guidelines provides guidance on income tax treatment in respect of e-CT which includes general tax treatment of digital currencies or digital tokens. The Guidelines applies to any person that acquire or dispose digital currencies as well as involve in business of digital currencies such as trading, mining and exchanges of digital currencies.
马来西亚
数字货币交易的税收处理
马来西亚内陆税收局（IRBM）于2022 年 8 月 26 日发布了对 2019 年 5 月 13 日公布的电子商务交易税收指南（e-CT）最新更新，包括对数字货币或数字代币的一般税收处理。 该指南适用于购买或出售数字货币者，以及从事数字货币交易、挖矿、兑换等数字货币业务的人。
数字货币交易的税收处理
马来西亚内陆税收局（IRBM）于2022 年 8 月 26 日发布了对 2019 年 5 月 13 日公布的电子商务交易税收指南（e-CT）最新更新，包括对数字货币或数字代币的一般税收处理。 该指南适用于购买或出售数字货币者，以及从事数字货币交易、挖矿、兑换等数字货币业务的人。
Nigeria
Key Changes in the Nigerian Finance Act 2021
The Finance Act 2021 made amendments to already existing Nigerian tax laws as well as regulatory legislations. Some of the changes made affected the Capital Gains Act; Stamp Duties Act, Personal Income Tax Act; Companies Income Tax Act; Tertiary Education Trust Fund (Establishment Act).
The Finance Act 2021 also made amendment to some other non-tax legislations such as Fiscal Responsibility Act, Finance (Control and Management) Act, and the National Agency of Science and Engineering Infrastructure Act bringing them in line with prevailing economic realities.
The Finance Act 2021 also made amendment to some other non-tax legislations such as Fiscal Responsibility Act, Finance (Control and Management) Act, and the National Agency of Science and Engineering Infrastructure Act bringing them in line with prevailing economic realities.
尼日利亚
2021年尼日利亚金融法的主要变化
《2021年金融法》对现有的尼日利亚税法和监管立法进行了修订， 所做的一些修改影响了《资本收益法》； 印花税法案、个人所得税法案； 公司所得税法案； 高等教育信托基金（法案）。
《2021年金融法》还对其他一些非税收立法进行了修订，例如《财政责任法》、《金融（控制和管理）法》和《国家科学与工程基础设施法》，使其符合当前的经济现实。
2021年尼日利亚金融法的主要变化
《2021年金融法》对现有的尼日利亚税法和监管立法进行了修订， 所做的一些修改影响了《资本收益法》； 印花税法案、个人所得税法案； 公司所得税法案； 高等教育信托基金（法案）。
《2021年金融法》还对其他一些非税收立法进行了修订，例如《财政责任法》、《金融（控制和管理）法》和《国家科学与工程基础设施法》，使其符合当前的经济现实。
Saudi Arabia
The Cancellation of Fines and Exemption of Penalties Initiative
The Cancellation of Fines and Exemption of Financial Penalties Initiative for Taxpayers was launched by the Zakat, Tax and Customs Authority in the Kingdom of Saudi Arabia to mitigate the financial effects of the Corona pandemic, which includes canceling the penalties for late registration in tax, late filing of tax returns, un-payment of tax dues by the taxpayer, and corrections of tax returns. This initiative includes all types of taxes in the Kingdom of Saudi Arabia (Income Tax, Withholding Tax, Value Added Tax, Real Estate Transaction Tax, Excise Tax).
The Cancellation of Fines and Exemption of Financial Penalties Initiative for Taxpayers was launched by the Zakat, Tax and Customs Authority in the Kingdom of Saudi Arabia to mitigate the financial effects of the Corona pandemic, which includes canceling the penalties for late registration in tax, late filing of tax returns, un-payment of tax dues by the taxpayer, and corrections of tax returns. This initiative includes all types of taxes in the Kingdom of Saudi Arabia (Income Tax, Withholding Tax, Value Added Tax, Real Estate Transaction Tax, Excise Tax).
沙特阿拉伯
取消罚款和免除刑罰倡议
沙特阿拉伯王国扎卡特、税务和海关管理局发起“取消纳税人罚款和免除财务处罚倡议”，以减轻新冠大流行帶來的财务影响，其中包括取消对纳税人税务登记延迟、纳税申报延迟、纳税人未缴纳税款和更正纳税申报单的处罚。这该倡议包括沙特阿拉伯王国所有类型的税收（所得税、预扣税、增值税、房地产交易税、消费税）。
取消罚款和免除刑罰倡议
沙特阿拉伯王国扎卡特、税务和海关管理局发起“取消纳税人罚款和免除财务处罚倡议”，以减轻新冠大流行帶來的财务影响，其中包括取消对纳税人税务登记延迟、纳税申报延迟、纳税人未缴纳税款和更正纳税申报单的处罚。
UK
Are you an overseas entity with UK land or property?
Companies House has announced that it will begin writing to all overseas entities who own land in England, Wales and Scotland to make sure they know about their new responsibilities regarding The Register of Overseas Entities.
英国
贵司是在英国拥有土地或物业的海外实体吗？
英国公司注册处（Companies House）已宣布，他们将开始通知在英格兰、威尔士和苏格兰拥有土地的所有海外实体，确保其知悉他们在海外实体登记册方面的新责任。
贵司是在英国拥有土地或物业的海外实体吗？
英国公司注册处（Companies House）已宣布，他们将开始通知在英格兰、威尔士和苏格兰拥有土地的所有海外实体，确保其知悉他们在海外实体登记册方面的新责任。