南非將實(shí)施OECD/G20雙支柱解決方案
編譯：思邁特財(cái)稅國(guó)際稅收服務(wù)團(tuán)隊(duì)
南非財(cái)政部長(zhǎng)在向議會(huì)提交2022-2023年預(yù)算時(shí)宣布：為了應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化帶來(lái)的稅收挑戰(zhàn)，一旦雙支柱解決方案根據(jù)南非當(dāng)?shù)厍闆r確定下來(lái)，其將引入立法修正案以實(shí)施此解決方案。同時(shí)，南非政府還提出了以下變化：
1）引入國(guó)內(nèi)法律框架，規(guī)定充分利用與其他稅務(wù)機(jī)關(guān)的聯(lián)合審計(jì)，以改善根據(jù)國(guó)際協(xié)定有效交換信息；
2）審查臨時(shí)稅收制度，通過(guò)要求所有資產(chǎn)超過(guò)5000萬(wàn)南非蘭特的臨時(shí)納稅人在2023年納稅申報(bào)表中按市場(chǎng)價(jià)值申報(bào)特定資產(chǎn)和負(fù)債，以協(xié)助發(fā)現(xiàn)存在無(wú)法解釋的財(cái)富的違規(guī)或欺詐行為；
3）明確有關(guān)受控外國(guó)公司（CFC）的特許權(quán)使用費(fèi)的推定規(guī)定，闡明根據(jù)CFC規(guī)則被視為收入的混合權(quán)益工具金額的處理以及將外國(guó)集體投資計(jì)劃中的參與性利益排除在外國(guó)股息的定義之外。
了解詳情，請(qǐng)查閱以下NEWS
NEWS：South Africa to Implement OECD/G20 Two-Pillar Solution
Source：South African Ministry of Finance official website Author：Lutando Mvovo
The South African government has announced that it will introduce legislative amendments to implement the OECD/G20 two–pillar solution to address the tax challenges arising from the digitalization of the economy once the framework has been finalised and translated into local context (see OECD-1, News 12 July 2021 for previous reporting on the two-pillar solution). This was announced by the Minister of Finance as he presented the 2022-2023 Budget to Parliament.
In addition, the government has also proposed other changes as follows:
introducing a domestic legal framework to make provision for full use of joint audits with other tax administrations in order to improve the effective exchange of information under international agreements;
reviewing the provisional tax system to assist with the detection of non‐compliance or fraud through the existence of unexplained wealth by requiring that all provisional taxpayers with assets above ZAR 50 million declare specified assets and liabilities at market values in their 2023 tax returns;
clarifying the deeming provisions in respect of royalties derived by controlled foreign companies (CFC);
clarifying the treatment of amounts from hybrid equity instruments deemed to be income under CFC rules; and
clarifying the exclusion of participatory interests in foreign collective investment schemes from the definition of foreign dividend.
The Budget for 2022-2023 was presented to Parliament by the Minister of Finance on 23 February 2022.
Further details of the Budget will be reported subsequently.
