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شرکت حسابداری و مالیاتی
صفحه ای هم مخصوص ثبت اطلاعات بانکی و دفاتر
تجاری که دریافت کرده اید وجود دارد
که این صفحه از طریق سامانه جامع مالیاتی بارگزاری می شود و نیازی نیست که
خود شخص پر کننده اظهارنامه آن را تکمیل نماید.
طبق ماده ۱۶۹ مکرر قانون مالیات های مستقیم اطلاعات اشخاص و شرکت در سامانه جامع مالیاتی وجود دارد که این اطلاعات از این
طریق بارگزاری می شود. اشخاص حقوقی بایستی هنگام پرداخت یا تخصیص حقوق، مالیات متعلق را طبق مقررات ماده 85 این قانون محاسبه و کسر و ظرف سی روز ضمن ارایه لیست حقوق بگیران که حاوی مشخصاتی نظیر نام و نشانی دریافت کنندگان حقوق
و میزان آن می باشد به اداره امور مالیاتی محل، پرداخت نموده و در ماههای بعد
فقط تغییرات را اعلام نمایند. اظهارنامه عملکرد اشخاص حقوقی
1400 طبق قانون مالیات بر ارزش افزوده تمامی صاحبان تالارهای پذیرایی، چلوکبابیها،
رستوران سالنهای غذاخوری، سفرهخانههای سنتی و تمام اغذیهفروشیهای زنجیرهای با مالکیت حقوقی و حقیقی که به نحوی در این زمینه فعال هستند، مشمول دریافت مالیات بر ارزش افزوده میشوند.
اما کترینگهایی که غذای بیرونبر و بدون
سرو در محل تهیه میکنند، از دریافت این مالیات از مردم منع شده و الزامی هم به پرداخت آن به اداره مالیات ندارند.
به گزارش تجارتنیوز، آخرین مهلت
ارایه اظهارنامه مالیاتی و همچنین
ارسال فرم تبصره ماده ۱۰۰ قانون مالیاتهای مستقیم صاحبان مشاغل یک بار تمدید شده
و از ۳۱ خرداد، به ۱۵ تیر افزایش یافته بود.
پرداخت مالیات پس از آن موعد موجب تعلق جریمهای معادل 5/2% مالیات به ازای هر ماه خواهد بود.
پرونده هایی که در اجرای این مصوبه دو
ماه به مهلتتسلیم اظهارنامه مالیاتیآنان اضافه
شده است، مدت مذکور به مهلت رسیدگی آنان نیز اضافه می شود.
کلیه خریداران سکه که در سال 1398 نسبت
به دریافت سکه از بانک مرکزی جمهوری اسلامی ایران اقدام نمودهاند، مشمول مفاد این دستورالعمل
نمیباشند. در ابتدا به بررسی مهم ترین آیین نامه قانون مالیات مستقیم می پردازیم قانون
گذار در این آیین نامه مشخص میکند که
مشاغل و اشخاص حقوقی چه وظایف
برای این منظور اظهارنامهای تکمیل کرده که شامل کل درآمدها و کل هزینه و استهلاک و حقوق کارمندان و …میباشد و پس از کسر معافیت مالیاتی، مبلغ مالیات سالیانه نیز محاسبه میگردد.
کارشناسان سازمان امور مالیاتی نیز به شرط صحت مطالب و کامل بودن
مدارک و عدم تخلف از قوانین ثبت دفاتر و اظهارنامه و … آن را مورد پذیرش قرارداده و با توجه به آن مالیات
محاسبه شده را دریافت مینماید.
در صورت عدم پذیرش اظهارنامه مالیاتی یا عدم ارائه
آن به سازمان امور مالیاتی، ممیز
مربوطه به صورت علی الرأس مالیات را محاسبه
نموده و به مودی اعلام مینماید
و نظر ممیز و کارشناس سازمان امور مالیاتی ملاک پرداخت مالیات
میباشد. مالیات هزینه ای است که دولت ها جهت تامین
هزینههای عمومی و منافع اقتصادی از ثروت و درآمد مالیات دهنده دریافت می کنند.
تمامی اشخاص حقیقی و حقوقی مشمول مالیات، می بایست مالیات خود
را به سازمان امور مالیاتی بپردازند.
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