براساس ابلاغیه سازمان امور مالیاتی، برای رسیدگی به پروندههای مالیاتی مربوط به املاکیها باید معیارهای متعددی مانند ردیابی مبالغ واریزی، خروجیهای حساب، زمان آنها و یا مستندات ، قراردادها و مبایعه نامههای ارائه شده در نظر گرفته شود.
براساس بندی از ابلاغیه سازمان امور مالیاتی که در 23 بهمن ماه صادر شده است، تاکید شده که در رسیدگیها و بررسیهای گروههای رسیدگی و هیاتهای حل اختلاف مالیاتی به پرونده های صاحبان مشاغل و بنگاههای املاک در خصوص واریزیها از طریق دستگاههای کارتخوان و یا سایر طرق به حسابهای بانکی تجاری این اشخاص، مفاد بخشنامه شماره 200/99/16 مورخ 1399/1/31 علی الخصوص قسمت اخیر بندهای 10 و 11 و همچنین بندهای 18 و 20 مدنظر قرار بگیرد و با ردیابی مبالغ واریزی و خروجیهای حساب و زمان آنها و یا مستندات ، قراردادها و مبایعه نامههای ارائه شده حسب مورد و در نظر داشتن واقعیت امر و ماهیت فعالیت این گونه مودیان درآمد مشمول مالیات و مالیات متعلقه را تعیین نمایند.
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با توجه به این ابلاغیه واحدهای سازمان امور مالیاتی باید معیارهای متعددی از جمله ردیابی مبالغ واریزی، خروجیهای حساب، زمان آنها و یا مستندات ، قراردادها و مبایعه نامههای ارائه شده را در رسیدگی به پروندههای مالیاتی املاکیها مورد نظر قرار دهند.
لینک مطلب:
https://www.eranico.com/fa/content/177334