南非:加密货币交易需进行纳税申报 - 互联网金融门户 未央网

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南非:加密货币交易需进行纳税申报

上周五,南非税务局(SARS)对外表示,计划将公民加密货币收益也纳入税收申报范围之内。

也就是说,纳税人有责任和义务在纳税年度内申报所有与加密货币交易相关的应纳税收入。如果不这样做,可能会产生滞期缴纳的利息并且得到惩罚。

南非税务局表示,公众呼吁税务局应对如何处理加密货币税收申报报告提供指导,但他们觉得,目前还没有必要做这样的详细指导。相反,南非税务局试图解释他们是如何在当前框架下开展工作的。任何不确定自己是否需要申报加密货币交易的人,都可以寻求该机构的指导。

南非税务局表示,加密货币货币不被该局视为一种用于所得税或资本利得税的货币,而是被视为“性质上是种无形资产”。“在不构成现金交易的情况下”,从加密货币交易中获得或积累的收入可以进入“总收入”的收入账户;当商品或服务用于加密货币交易时,这种交易被视为一种物物交换。

从积极的方面来看,南非纳税人也有权申报与加密货币收入相关的费用。前提是这些支出是因为纳税人的收入和交易目的的产生的。

此外,2018年南非税务局将不需要卖方进行增值税注册后才能提供加密货币。

尽管南非税务局现在表示,纳税人有责任报告加密货币交易,但加密货币交易员不应想当然地认为,南非税务局没有通过其他途径来了解这些交易。早在2017年12月就曾报道过,南非税务局正在探索追踪和对比特币交易征税的方法。该局与科技公司进行了座谈,科技公司提出了为其实施交易追踪的解决方案。

The tax authority of South Africa has warned taxpayers in the country against forgetting to report all their cryptocurrency transactions. However, it also presented a framework with a few positive points for those trading cryptocurrencies such as the ability to claim expenses and losses.

Not Legal Tender, Still Taxable

The South African Revenue Service (SARS) announced on Friday that it expects everyone to declare cryptocurrency gains as part of their taxable income. “The onus is on taxpayers to declare all cryptocurrency-related taxable income in the tax year in which it is received or accrued. Failure to do so could result in interest and penalties.”

The SARS acknowledged that it faced many calls from the public to provide direction on how to treat cryptocurrency tax reporting but says that a separate interpenetration is unnecessary for now. Instead it tried to explain how it falls under the current framework. Anyone who is uncertain about specific transactions involving cryptocurrencies may also seek guidance from the agency.

The Existing Tax Framework

The agency explains that cryptocurrencies are not regarded by SARS as a currency for income tax purposes or Capital Gains Tax, rather they are regarded as “assets of an intangible nature.” And, that “Whilst not constituting cash,” income received or accrued from cryptocurrency transactions can be taxed on revenue account under “gross income”. When goods or services are exchanged for cryptocurrencies, transactions are regarded as a barter.

On the positive side, South African taxpayers are also entitled to claim expenses associated with cryptocurrency accruals, “provided such expenditure is incurred in the production of the taxpayer’s income and for purposes of trade.” Additionally, SARS will not require VAT (Value-Added Tax) registration as a vendor for purposes of the supply of cryptocurrencies in 2018.

While SARS now says the onus is on taxpayers to report cryptocurrency transactions, traders should not assume it is not looking for other way to find out about them. Back in December 2017 we reported that SARS was exploring ways to track and tax bitcoin trading. The agency held talks with tech companies offering to implement transaction tracking solutions for it.


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