I-Withholding tax (WHT)

Ngenxa yezimfuneko zakwamanye amamakethe wendawo, ama-withholding tax (WHT) angase asebenze konjiniyela abanikezela ngohlelo lokusebenza lwe-Google Play Isitolo nokuthenga ngaphakathi nohlelo okwenziwe kulawo mazwe.

Sincoma kakhulu ukuthi onjiniyela baxhumane nomeluleki wentela onguchwepheshe ukuqonda ukufakwa kwentela yomuntu ngamunye ezimakethe athintekile nangokomhlahlandlela emtheleleni onamandla kubhizinisi lakho.

Imihlahlandlela ethile yesifundazwe nezwe

E-Brazil

Uma unikezela nge-app ye-Google Play Store nokuthenga ngaphakathi kwe-app nganoma iyiphi indlela yokukhokha etholakalayo yamakhasimende wase-Brazil, i-Google noma ozakwabo bomcubunguli wenkokhelo bazodonsa indleko egcwele yokubamba intela yase-Brazili (WHT), elingana no-25% (15% IRRF plus 10% CIDE) wentengo yokuthenga yekhasimende, kusukela kwizinkokhelo zakho zesabelo sezimali.

Izintela ezibanjiwe zisebenza konjiniyela abangebona bendawo kuphela, kodwa uma ungunjiniyela wase-Brazil okhokhelwa ngohlobo lwemali ye-non-BRL, izintela ezibanjiwe zizodonswa ezinkokhelweni zakho zesabelo sezimali. Ungathuthela ku-akhawunti ye-BRL ngokulandela izinyathelo eziboniswe lapha, futhi uthole imininingwane eyengeziwe emayelana nosekelo lohlobo lwemali ye-Brazilian Real kanye nezintela ezidingekile.

Njengengxenye yesevisi yethu yonjiniyela, i-Google ihlezi igada izinguquko zemithethonqubo yentela futhi izoguqula/yazise onjiniyela ngezinguquko zendlela yokwenza ze-Google ngokufanelekile.

E-Egypt

Uma unikeza ukuthenga kwe-app ye-Google Play Store nokuthenga ngaphakathi kwe-app okwenziwe nge-direct carrier billing (i-DCB amakhasimende ase-Egypt, i-Google noma ozakwabo bokucubungula inkokhelo bazodonsa kufikela kokungu-20% we-witholding tax (i-WHT).

E-India

Uma uhlala e-India futhi unikeza nge-app ye-Google Play Store nokuthenga ngaphakathi kwe-app, i-Google izodonsa izintela ezibanjwayo (WHT) zase-India kusuka ezinzuzweni zakho nediphozithi zaleyo WHT kanye Nohulumeni wase-India. Inani laleyo WHT lilingana no-:

  • 1% wentengo yokuthenga yekhasimende (ngaphandle kwe-India GST) emalini oyikhokhayo evela kwa-Google, uma unikeze i-Google Inombolo Yakho Ye-akhawunti Engunaphakade (i-PAN); noma 
  • 5% wentengo yokuthenga yekhasimende (ngaphandle kwe-India GST) kusukela ezinzuzweni ofanele ukhokhelwe zona kusuka ku-Google, uma ungazange uhlinzekenge-PAN yakho kuya ku-Google. 

Ukuze isebenzise isilinganiso esifanele sokubamba intela, kudingeke ukuthi i-Google iqoqe i-Indian PAN yakho. Nansi indlela onikeza ngayo i-Google i-PAN yakho:

  1. Vula i-Play Console bese uya ekhasini elithi Iphrofayela yokukhokha  (Ukusetha Izilungiselelo > Iphrofayela yokukhokha).
  2. Esigabeni esithi "Amasethingi", chofoza okuthi Phatha amasethingi.
  3. Skrolela kokuthi "Ulwazi lwentela yase-India" bese uchofoza isithonjana sepensela Isithonjana sepensela / isithonjana sokuhlela.
  4. Faka noma buyekeza i-PAN yakho.
  5. Chofoza okuthi Londoloza.
E-Kuwait

Uma unikeza ukuthenga kwe-app ye-Google Play Store nokuthenga ngaphakathi kwe-app okwenziwe nge-direct carrier billing (i-DCB amakhasimende ase-Kuwait, i-Google noma ozakwabo bokucubungula inkokhelo bangase badonse kufikela kokungu-5% we-witholding tax (i-WHT).

E-Myanmar

Uma unikezela nge-app ye-Google Play Store nokuthenga ngaphakathi nohlelo okwenziwe ngenkokhiso eqondile yenkampani yenethiwekhi (DCB) ngamakhasimende ase-Myanmar, i-Google noma ozakwabo bokucubungula inkokhelo bazodonsa kufika ku-2.5% wokubamba intela (WHT).

E-Sri Lanka

Uma unikezela nge-app ye-Google Play Store nokuthenga ngaphakathi kwe-app okwenziwe nge-direct carrier billing (DCB) ngamakhasimende e-Sri Lanka, i-Google noma ozakwabo bokucubungula inkokhelo bazodonsa kufika ku-10% we-withholding tax (WHT).

E-Taiwan

Ngaphansi komthetho wasendaweni wentela wase-Taiwan, i-Google ibophezelekile ukuthi ibambe intela kuzinkokhelo ezenziwe kuwe, lapho izinkokhelo ezinjalo zihlotshaniswa khona nokuthengiswa okwenze kubasebenzisi e-Taiwan nge-Google Play Store. 

Lokhu kuthinta onjiniyela abangenayo:

  • I-VAT ID yase-Taiwan (inombolo yezinombolo zamadijithi ayi-8) noma
  • I-TIN yakwamanye amazwe ebhaliswe e-Taiwan

Uma ungakwazi ukuhlinzeka nganoma iyiphi i-VAT yase-Taiwan noma ukubhaliswa kwentela e-Taiwan, i-Google inesivumelwano esibhalwe phansi sokusebenzisa u-3% wokubamba intela kwinkokhelo enziwe kuwe ngakho konke ukuthenga kwakho nabasebenzisi base-Taiwan. Ngaphezu kwalokho, uma i-Google isebenzisa ukubamba intela, i-Google ngeke ikwazi ukuhlinzeka ngesitifiketi esithile sokubamba intela esikhishwe yiziphathimandla zentela zase-Taiwan egameni lakho.

Uma unemibuzo noma udinga usizo, ungaxhumana nosekelo lonjiniyela we-Google Play ukuze uthole usizo.

Amadokhumenti wokubamba intela

Amadokhumenti alandelayo wokubamba intela ayatholakala ukuze uwalande kusuka ekhasini lokuthi Dawuniloda imibiko yezimali (Landa imibiko > Ezezimali) ku-Play Console. Kufanele ube nemvume Yokubuka izimpendulo zedatha yezezimali, ama-oda, kanye nezenhlolovo yedatha yokukhansela.

Idokhumenti yokubamba intela

I-Google okwamanje inikeza isitatimende sonyaka sokubamba intela, esibonisa izilinganiso zokubamba namanani adonswa emalini oyizuzayo ngezwe ngonyaka wekhalenda. 

Lezi zitatimende zolwazi aziwona amadokhumenti kahulumeni asemthethweni futhi zilungiselelwe yi-Google ngokwezinjongo zokukunikeza ulwazi kuphela. Azihloselwe ukuhlinzeka, futhi akufanele zithenjwe njengeseluleko sentela, sezomthetho, noma sezokubala. Sicela uthintane nomeluleki wakho wentela ukuthola iseluleko esikhethekile mayelana nesitatimende solwazi.

Izitifiketi zokubamba intela zase-India (Ifomu 16A) 

Izitifiketi zokubamba intela zase-India (Ifomu 16A) zinikezwa ngekota konjiniyela abane-akhawunti yomthengisi ohlala e-India. Imininingwane (isb., I-PAN, igama elingokomthetho lomnikazi we-PAN, njll.) oyinikezayo kwiphrofayela yakho yokukhokha kufanele ibe ngefanele.

Lezi zitifiketi zizotholakala ezinsukwini ezi-15 ngemva kwedethi yokufayela yekota. Ngokwesibonelo, idethi yokufayela ye-Q4 2020 ngumhla ka-31 Januwari 2021, ngakho izitifiketi zizofinyeleleka kusuka ngomhla ka- 15 Febhuwari 2021.

Imibuzo evamise ukubuzwa

Imibuzo yembulunga yonke

Kungani unjiniyela enesibopho salezi zindleko?

I-Withholding taxes kuyizintela zezinzuzo zonjiniyela kusuka ekuthengiseni kuya kubasebenzisi kulezo zimakethe zendawo.

Uma i-Google noma ozakwabo bokucubungula inkokhelo bedonsa i-withholding tax (WHT) kusuka kuhlelo lokusebenza lwe-Google Play Isitolo nokuthenga ngaphakathi nohlelo okwenziwe ngenkokhiso eqondile yenkampani yenethiwekhi (DCB), ingabe i-withholding tax izovela njengento yomugqa ekubikeni kwami? Ngingayibona kuphi?

Yebo, i-WHT izovela njengento yomugqa kwmibiko yenzuzo kanjiniyela. I-WHT izoboniswa njenge-:

  • Ukuthenga okuqondile kwenkampani yenethiwekhi (DCB) e-Egypt (EG), Kuwait (KW), Myanmar (MM) nase-Sri Lanka (LK): “Ukubamba Intela Yenkokhelo Yenkampani Yenethiwekhi Eqondile” 
  • Konke ukuthenga kwezindlela zokukhokha e-BR: “BRAZIL_IRRF" ne-"BRAZIL_CIDE"
  • Konke ukuthenga kwezindlela zokuthenga e-TW: "TAIWAN_WITHHOLDING_TAX_2017_2019", "TAIWAN_WITHHOLDING_TAX_2020", ne-"TAIWAN_WITHHOLDING_TAX"
Uma i-Google noma ozakwabo bokucubungula inkokhelo bedonsa intela ebanjiwe (WHT) kusuka ku-app ye-Google Play Store nokuthenga ngaphakathi ne-app okwenziwe ngenkokhiso eqondile yenkampani yenethiwekhi (i-DCB), ingabe ngizokweleta i-Google izintela zemali i-Google ezikhokhelile ngokomlando?

Cha.

Ngingakhetha ukuphuma ekubeni nezintela ezibanjwayo?

Cha. Lezi zintela zivela kokungenayo kwakho kusuka ekuthengiseni kuya kubasebenzisi kulelizwe noma isifunda.

Imibuzo mayelana nezitifiketi zase-US ne-Singapore esigabeni 3.6 se-DDA

Ingabe i-Play Developer Distribution Agreement (DDA) iyamvimbela unjiniyela ukuthi akhulule, asabalalise noma adayise i-app e-US kanye/noma ezimakethe zase-Singapore?

Cha. Isigaba 3.6 se-DDA asikuvimbeli ukudayisela lezi zimakethe kungakhathaliseki ukuthi unjiniyela ukuphi noma umhlali wentela.

Ingabe lolu shintsho ku-DDA ludinga ukuthi ngazise i-Google uma ngihlela ukukhipha igeyimu noma i-app entsha e-US noma e-Singapore?

Cha. Isigaba 3.6 se-DDA asidingi isaziso ngoba ufuna ukukhipha igeyimu entsha noma i-app ezimakethe zase-US kanye/noma zase-Singapore.

Ingabe lolu shintsho ku-DDA ludinga ukuthi ngazise i-Google ngegeyimu noma i-app ekhona?

Ngokuvamile, cha, ngaphandle uma igeyimu yakho noma i-app yakho inikeza okubhaliselwe kwangaphakathi ne-app futhi usekela/ugcina okuqukethwe okubhaliselwe okuvela ngaphakathi kwe-US noma i-Singapore futhi awusona isakhamuzi sentela sezwe ohlinzeka ngalo amasevisi (isb., wena noma i-Singapore yakho abasebenzi bakhona ngokoqobo e-US noma e-Singapore futhi benza imisebenzi yokugcina/ukweseka okuqukethwe okubhaliselwe kwelinye lalawa mazwe).

Kusho ukuthini ngamasevisi?

Amasevisi ngokuvamile awabhekiseli ekuthengisweni nje kwe-app noma igeyimu. Amasevisi ngokuvamile awasho ukuthengiswa komkhiqizo wangaphakathi kwe-app ngaphandle kwalapho uma umkhiqizo wangaphakathi kwe-app usekelwe ekubhaliseni. Imali engenayo ekhokhelwa onjiniyela ngokubhaliselwe kwangaphakathi kwe-app ingase ibhekwe njengemali engenayo yesevisi. 

Izibonelo zamasevisi okwenza zihlanganisa izenzo ozenzayo ukuze ubuyekeze noma ulondoloze okuqukethwe ngokuphathelene nokunikezwayo kokubhaliselwe. Ingase futhi ifake noma yikuphi ukwesekwa kwamakhasimende okunikezayo maqondana nokubuyekeza noma ukugcina okuqukethwe okubhaliselwe. Amasevisi ngokuvamile awahlanganisi umsebenzi wokuthuthukisa, ukwakha, ukuthengisa, ukumaketha noma ukusekela igeyimu noma i-app ngaphandle kokuthi uhlobene nokuqukethwe okubhaliselwe okunikezwa ngaphakathi kwegeyimu noma i-app.

Kusho ukuthini ukwenza amasevisi kwenye yezindawo ezibekiwe?

Le ngxenye ye-DDA iphathelene kuphela nendawo yebhizinisi le-Akhawunti yakho Kanjiniyela ye-Google Play imisebenzi ekugcineni okubhaliselwe okuthengiswa nge-Google Play. Lokhu akubandakanyi umsebenzi owenziwe yinhlangano ephethwe yi-US noma yase-Singapore uma ingeyona ingxenye ye-DDA.

Ngiyahlangabezana nemibandela (noma angiqiniseki uma ngihlangabezana nemibandela) ukuze nginikeze isaziso ku-Google.  Kufanele ngimazise kanjani i-Google, futhi yiluphi ulwazi okufanele ngilufake?

Sicela uthumele i-imeyili ku-play-tax-notices@google.com futhi ufake ulwazi olulandelayo:
1. Igama lomuntu noma lebhizinisi ku-akhawunti kanjiniyela we-Google Play
2. Izwe ohlala kulo lwentela
3. Isizathu sesaziso:

a. Benza isevisi e-US kodwa bahlala ngaphandle kwase-US
b. Benza izinsizakalo e-Singapore kodwa bahlala ngaphandle kwase-Singapore
c. Benza izinsiza e-US nase-Singapore kodwa bahlala ngaphandle kwamazwe womabili
d. Okunye - sicela uchaze ukuthi kungani uthumela isaziso noma kungani ucabanga ukuthi isaziso singadingeka.

4. Ulwazi lwe-akhawunti kanjiniyela we-Play:

a. Igama
b. I-ID yephrofayela

Imibuzo ethile yase-India

Iyini i-PAN?

I-permanent account number (PAN) isihlonzi esinamagama nezinombolo sezinhlamvu eziyishumi, esikhishwa i-Indian Income Tax Department. Ibhekwa njengenombolo yesibonakaliso yomkhokhi wentela ngokwezinjongo zomholo/zentela eqondile.

Kungani igama eliboniswe ekubambeni intela/Kufomu 16A lehlukile egameni engilinikeze i-Google?

Sicela uqaphele ukuthi igama elisesitifiketini sokubambela intela/Kufomu 16A lisuselwe egameni le-PAN olinikeze i-Google, njengoba litholakala nomnyango wentela we-Indian Income. I-Google ayikwazi ukuchitshiyela igama eliboniswe esitifiketini, elenziwe ngokususelwe kumarekhodi omnyango wentela yokungenayo wase-India.

Ingabe lokhu kube usizo?

Singayithuthukisa kanjani?

Udinga usizo olungaphezulu?

Zama lezi zinyathelo ezilandelayo:

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