سازمان امور مالیاتی در اطلاعیهای خطاب به همه فعالان اقتصادی مشمول نظام مالیات بر ارزش افزوده از تجمیع مالیات و عوارض ارزش افزوده خبر داد.
در این اطلاعیه آمده است:
«نظر به اینکه مطابق قانون مالیات بر ارزش افزوده مصوب ۲ خرداد ۱۴۰۰ مالیات و عوارض ارزش افزوده به صورت تجمیعی پیش بینی و مصوب شده است لذا از تاریخ اجرای این قانون (۱۳ دی ۱۴۰۰) نیاز به تفکیک مالیات و عوارض به صورت مجزا در صورتحسابهای صادره نبوده و جمع مالیات و عوارض متعلقه در صورتحسابهای عرضه کالا و خدمات درج شود.
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)
مهر