نمایندگان مجلس شورای اسلامی در جلسه علنی دوشنبه 30 دی ماه و در ادامه رسیدگی به لایحه مالیات بر ارزش افزوده ماده 30 این لایحه را که به نحوه محاسبه و شرایط اخذ مالیات و عوارض شماره گذاری انواع وسیله نقلیه موتوری اختصاص دارد را تصویب کردند.
به گزارش خودروبانک و به نقل از تسنیم، بر اساس این مصوبه شماره گذاری انواع خودروهای سبک و سنگین و موتورسیکلت، بر اساس رتبه انرژی آن ها که به تایید سازمان استاندارد رسیده است، طبق نرخ های مندرج در جدول زیر مشمول مالیات و عوارض سبز می باشد. نرخ مالیات و عوارض این ماده نیز قیمت فروش کارخانه برای محصولات داخلی و مجموع ارزش گمرکی و حقوق ورودی برای خودروهای وارداتی است.
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تبصره 1- مأخذ مالیات و عوارض موضوع این ماده برای انواع خودروهای سبک و سنگین و موتورسیکلتهای تولید داخل یا وارداتی تا پایان دیماه، توسط سازمان تعیین و برای اجرا در سال بعد اعلام میشود. مأخذ مزبور برای وسائط نقلیه ای که جدیدا تولید یا وارد میشوند، بلافاصله پس از تولید یا واردات توسط سازمان تعیین و اعلام میشود.
تبصره 2- خودروهای سبک و سنگین و موتورسیکلتهای برقی و تمامهیبرید پلاگین به تشخیص وزارت صنعت، معدن و تجارت مشمول مالیات و عوارض موضوع این ماده نمیباشد.
تبصره 3- وزارت صنعت، معدن و تجارت مکلف است ظرف مدت سه ماه از تاریخ ابلاغ این قانون، با همکاری سازمان حفاظت محیط زیست و سازمان ملی استاندارد ایران، فهرست کلیه خودروها و موتورسیکلتهای تولید داخل و وارداتی را با توجه به رتبه انرژی، که در برچسب انرژی آنها درج شده است، به صورت برخط به سازمان اعلام نماید و برای اطلاع عموم، منتشر نماید.
تبصره 4- در صورتی که خودروها و موتورسیکلتهای موضوع این ماده فاقد برچسب انرژی مورد تأیید سازمان ملی استاندارد ایران باشند، مصداق وسائط نقلیه ردیف (G) تلقی میشود.
تبصره 5- اشخاص حقوقی واردکننده و تولیدکنندگان انواع وسائط نقلیه موضوع این ماده مکلفند اظهارنامه مربوط به مالیات و عوارض شمارهگذاری و همچنین مشخصات دقیق وسائط نقلیه فروخته شده هرماه را حداکثر تا پانزدهم ماه بعد به نحوی که سازمان اعلام میکند، به سازمان تسلیم و مالیات و عوارض متعلق به آن را پرداخت نمایند. عدم پرداخت مذکور در مهلت مقرر، موجب
جریمه غیرقابل بخشودگی به میزان ده درصد مالیات و عوارض موضوع این ماده و در صورت تأخیر در پرداخت آن، مشمول جریمههای موضوع ماده (40) این قانون میشود.
تبصره 6- اشخاص حقیقی واردکننده خودرو و موتورسیکلت مکلفند قبل از شماره گذاری، با مراجعه به ادارات امور مالیاتی ذی ربط، مالیات و عوارض متعلق به آن را به ترتیبی که سازمان تعیین مینماید پرداخت کنند. شمارهگذاری وسائط نقلیه متعلق به دولت و نیروهای نظامی و انتظامی نیز مشمول این ماده است.
تبصره 7- پلیس راهور مکلف است قبل از شمارهگذاری وسائط نقلیه وارد شده توسط اشخاص حقیقی، گواهی پرداخت مالیات و عوارض را کنترل و از شماره گذاری وسائط نقلیه ای که مالیات و عوارض آنها پرداخت نشده است، خودداری نماید.
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