رئیس مرکز تنظیم مقررات سازمان امور مالیاتی از محاسبه مالیات بر ارث مطابق نرخ روز اموال و دارایی های متوفی خبر داد.
محمد برزگری درباره مالیات بر ارث اظهار کرد: قانون مالیات بر ارث از سال ۱۳۹۵ تغییر کرد؛ تا قبل از سال ۱۳۹۵ ورثه محور بود و مالیات آن بر اساس اموالی که به ورثه میرسید محاسبه میشد.
وی ادامه داد: اما از سال ۱۳۹۵ به بعد اموال و دارایی محور شد مالیات آن هم بر اساس تاریخ انتقال مشخص میشود.
رئیس مرکز تنظیم مقررات سازمان امور مالیاتی افزود: به عبارت دیگر اگر فردی در سال ۱۳۹۵ تا ۱۳۹۶ درگذشته باشد ولی وراث وی بخواهند داراییهایش را در سال ۱۴۰۰ انتقال دهند، مالیات بر اساس نرخ ۱۴۰۰ از آنها اخذ میشود.
وی با تأکید بر اینکه قانون گذار میگوید بر اساس قیمت روز انتقال باید مالیات داراییهای متوفی اخذ شود، گفت: اگر ورثه تا کنون انحصار ورثه نکرده باشند، در صورتی که زمان فوت بعد از تصویب قانون باشد، مالیات اموال و داراییهای متوفی بر اساس قیمت روز محاسبه و طبق ارقام مندرج در قانون اخذ میشود.
گفتنی است طبق قانون نحوه محاسبه مالیات بر ارث طبق جدول زیر است:
![13.webp](data:image/webp;base64,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)
لینک مطلب:
https://www.eranico.com/fa/content/151365