مدیرکل دفتر فنی و ریسک مالیاتی سازمان امور مالیاتی اعلام کرد: مالیات بر ارزش افزوده بخش حمل و نقل هوایی از مسافر یا خریدار خدمت قابل وصول است.
حجت الله مولایاری مدیرکل دفتر فنی و مدیریت ریسک سازمان امور مالیاتی در بخشنامهای از معافیت مالیات بر ارزش افزوده بخش حمل و نقل عمومی شهری و برون شهری ریلی، جادهای و دریایی اعم از بار و مسافر مطابق جزو ۱۳ بند «ب» ماده ۹ قانون مالیات بر ارزش افزوده مصوب ۱۴۰۰ خبر داد.
در این بخشنامه بخش حمل و نقل هوایی بار و مسافر بر اساس مواد ۲ و ۱۱ قانون مالیات بر ارزش افزوده مصوب سال گذشته، مشمول مالیات بر ارزش افزوده میشود.
لذا طبق قانون مذکور، مالیات و عوارض بخش حمل و نقل هوایی قابل مطالبه از مسافر یا دریافت کننده خدمات خواهد بود؛ لذا شرکتهای حمل و نقل هوایی مکلف به اخذ مالیات از مسافر یا صاحب بار هوایی در قلمروی جغرافیایی کشورند.
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)
لینک مطلب:
https://www.eranico.com/fa/content/150349