Pūtake Ture mō ngā Taake me ngā Ture e Pā Ana
Pengantar
Ko ngā taake te pūtake moni matua mō te kāwanatanga, e whakamahia ana hei putea i te whanaketanga me ngā mahi a te kāwanatanga. I Initonīhia, he mea nui te pūtake ture mō ngā taake me ngā ture e pā ana ki te whakarite i tētahi pūnaha taake tika me te whai hua. Ka arotakehia e tēnei tuhinga te pūtake ture mō ngā taake i Initonīhia, mai i te kaupapa ture me ngā ture tae atu ki ngā ture whakatinana.
1. Te Pūtake Ture o te Taake
Ko te kaupapa ture matua mō te taake i Initonīhia ko te Ture Matua o te tau 1945 (UUD 1945), inā koa te Ture 23A, e mea ana: "Ko ngā taake me ētahi atu takoha ā-ture mō ngā kaupapa a te kāwanatanga ka whakahaerea e te ture." E whakanui ana tēnei ture me whai pūtake ture mārama ngā momo taake katoa e kohia ana e te kāwanatanga i roto i te āhua o te ture.
2. Ture Taake
Ko ētahi o ngā ture nui hei tūāpapa mō te ture tāke i Initonīhia ko:
a. Ture Nama 6 o te tau 1983 e pā ana ki ngā Whakaritenga Whānui me ngā Tikanga Taake (KUP): Kua maha ngā whakatikatikanga o tēnei ture, ko te whakatikatikanga whakamutunga ko te Ture Nama 16 o te tau 2009. Mā te Ture KUP e whakahaere ngā tikanga whakahaere taake, mai i te rēhitatanga o ngā kaiutu taake, te whakatau, te utu, me te pūrongo taake.
b. Ture Nama 7 o te tau 1983 mō te Taake Moni Whiwhi (PPh): Kua maha ngā whakarerekētanga kua pā ki tēnei ture, ko te whakarerekētanga nui whakamutunga ko te Ture Nama 36 o te tau 2008. Mā te Ture PPh e whakahaere ngā momo taake moni whiwhi mō ngā tāngata takitahi me ngā hinonga pakihi.
c. Ture Nama 8 o te tau 1983 e pā ana ki te Taake Uara Tāpiri mō ngā Taonga me ngā Ratonga me te Taake Hoko mō ngā Taonga papai (VAT me te PPnBM): I whakatikatikaina tēnei ture e te Ture Nama 42 o te tau 2009. Mā tēnei ture e whakahaere te whakatakoto i te VAT me te PPnBM mō ētahi tauwhitinga taonga me ngā ratonga.
d. Ture Nama 12 o te tau 1985 mō te Taake Whenua me te Hanga (PBB): I whakatikatikaina tēnei ture e te Ture Nama 12 o te tau 1994. Ko te PBB he taake e whakatakotoria ana ki runga i te whenua me ngā whare i runga i te Uara Hoko Taonga Taake (NJOP).
e. Ture Nama 11 o te tau 1995 mō te Excise: I whakatikatikaina tēnei ture e te Ture Nama 39 o te tau 2007. Mā tēnei ture e whakahaere te whakatakoto excise ki runga i ētahi taonga pēnei i te waipiro me te hikareti.
3. Ngā Ture Whakatinana
Haunga te ture, he maha ngā ture whakatinanatanga hei tūāpapa mō te ture tāke, hei whakarite kia rite tonu te whakatinanatanga, ā, kia whai ture hoki. Ko ētahi o ēnei ko:
a. Ture Kāwanatanga (PP): Ko te Ture Kāwanatanga he ture i tukuna e te Perehitini hei whakatinana i tētahi ture. Ko tētahi tauira o te PP e pā ana ki te taake ko te PP Nama 23 o te tau 2018 e pā ana ki te Taake Moni Whiwhi mō ngā Moni Whiwhi mai i ngā Pakihi i Whiwhihia, i Whiwhihia rānei e ngā Kaiutu Taake me tētahi Huringa Katoa.
b. Ture a te Minita Pūtea (PMK): Ko te PMK he ture i whakaputaina e te Minita Pūtea hei whakatinanatanga taipitopito o ngā ture me ngā ture a te kāwanatanga. Ko tētahi tauira o te PMK e pā ana ki te taake ko te Nama PMK 112/PMK.03/2010 e pā ana ki te Whakatinanatanga o te E-Filing me te E-SPT.
c. Te Ture a te Kaiwhakahaere Matua o ngā Taake: Ka tukuna tēnei ture e te Tari Matua o ngā Taake hei whakahaere i ngā take hangarau e pā ana ki tōna whakatinanatanga. Hei tauira, te Ture a te Kaiwhakahaere Matua o ngā Taake Nama PER-01/PJ/2019 e pā ana ki ngā Tukanga mō te Tuku i ngā Tau Tautuhi Kaiutu Taake me/ranei te Whakaū i ngā Kaipakihi Taake me te Whakahōu i ngā Raraunga Kaiutu Taake.
4. Ngā Ture ā-Rohe
Haunga ngā ture i whakatūria e te kāwanatanga matua, kei ngā kāwanatanga ā-rohe te mana ki te whakatū i ngā taake me ngā takoha ā-rohe i runga anō i te Ture Nama 28 o te tau 2009 e pā ana ki ngā Taake me ngā Reiti ā-Rohe. Kei roto i ngā taake ā-rohe te Taake Hōtera, te Taake Wharekai, te Taake Whakangahau, me te Taake Pānui.
5. Te Whakatutukitanga ki te Ture o te Ao
E whakapau kaha ana hoki a Initonīhia ki te whakataurite i ana ture taake ki ngā paerewa o te ao. Ko ngā kawenata me ngā whakaaetanga o te ao e pā ana ki te taake, pērā i ngā whakaaetanga karo taake takirua (DTA) me ngā tiriti taake, he wāhanga iti noa iho o te mahi ki te waihanga i tētahi anga taake tika o te ao.
6. Ngā Take me ngā Wero i roto i ngā Ture Taake
Ahakoa he whānui ngā ture me ngā whakaritenga taake i Initonīhia, he maha ngā take me ngā wero e tika ana kia arohia, pēnei i:
a. Te Whakatutukitanga o ngā Kaiutu Taake: He wero tonu te taumata o te whakatutukitanga o ngā kaiutu taake i Initonīhia, inā koa e pā ana ki te pūrongo me te utu tika me te wā tika.
b. Te Karo Taake: Ko te take o te karo taake, ā-rohe me ā-ao, he āwangawanga nui tonu. Ko te whakamahinga o ngā piringa taake me ngā tikanga utu whakawhiti he tauira o te karo taake me aro nui atu.
c. Te turuturu o te taake: Ko te turuturu o te taake nā ngā mahi pirau me te ngoikore o te whakatinanatanga o te ture. Me whakapiki ake i te māramatanga me te whakahaere pai a ngā āpiha taake.
7. Ngā Mahi Whakahou me te Whakahoutanga
Hei aro atu ki ēnei momo wero, kāore te kāwanatanga o Initonīhia e noho puku ana, ā, kei te haere tonu tā rātou whakahou me te whakahou i te pūnaha taake, tae atu ki:
a. Kaupapa Here Whakakore Taake: Kua whakatinanahia tēnei kaupapa hei whakarato i te whai wāhitanga ki ngā kaipupuri taake ki te whakapuaki i ngā rawa kāore anō kia ripoatatia ki roto i ā rātou SPT, hei utu mō ngā whakaritenga taake māmā ake.
b. Te Whakamahinga o te Hangarau Mōhiohio: Mā te whakamahinga o te hangarau mōhiohio mā roto i ngā pūnaha tuku-e me te nama-e ka māmā ake te ripoata me te utu taake mā ngā kaipupuri taake, me te whakapiki ake i te whai huatanga o te whakahaere taake.
c. Te Mahi Tahi o te Ao: Ka mahi tahi anō a Initonīhia me ngā whenua maha i roto i te anga o te whakawhitiwhiti mōhiohio taake aunoa (AEOI) hei whawhai i te karo me te karo taake.
Te Katinga
He tūāpapa nui te ture tāke o Initonīhia me ngā ture e pā ana ki tēnei kaupapa mō te pūnaha pūtea o te whenua. E tūmanakohia ana mā tētahi anga ture mārama, whai hanganga hoki ka piki ake te mōhiotanga me te tutuki i ngā whakaritenga a ngā kaiutu tāke, me te tautoko hoki i te whakatinanatanga tika me te whai hua o te tāke. E tūmanakohia ana mā ngā mahi whakahou me te whakahou tonu a te kāwanatanga ka aro atu ki ngā wero maha, ā, ka tutuki ai te whāinga o te whakapiki i te moni whiwhi tāke me te tautoko i te whanaketanga o te motu.
