با توجه به اعلام سازمان امور مالیاتی، با الکترونیکی شدن پرداخت مالیات بر ارث، زمینه بهرهمندی از سپردههای متوفیان نزد بانکها و مؤسسات اعتباری تسهیل شد.
براساس اعلام سازمان امور مالیاتی کشور، جهت تسهیل و تسریع بهرهمندی مؤدیان مالیات بر ارث از سپردههای متوفیان نزد بانکها و مؤسسات اعتباری، از تاریخ 1403/01/01 ورّاث متوفیان 1395/01/01 و بعد از آن میتوانند بدون مراجعه به ادارات امور مالیاتی ذیربط و صرفاً با مراجعه مستقیم به شعبه بانک ذیربط نسبت به پرداخت مالیات سپردههای متوفی و دریافت مابقی سپرده، اقدام نمایند.
متن اطلاعیه سازمان امور مالیاتی کشور بدین شرح است:
در راستای تکریم ارباب رجوع و جهت تسهیل و تسریع بهرهمندی مؤدیان مالیات بر ارث از سپردههای متوفیان نزد بانکها و مؤسسات اعتباری، از تاریخ 1403/01/01 ورّاث متوفیان 1395/01/01 و بعد از آن میتوانند بدون مراجعه به ادارات امور مالیاتی ذیربط و صرفاً با مراجعه مستقیم به شعبه بانک ذیربط نسبت به پرداخت مالیات سپردههای متوفی و دریافت مابقی سپرده، اقدام نمایند.
بر این اساس پس از درخواست وراث با ارائه اسناد و مدارک مربوطه از جمله اسناد هویتی و گواهی حصر وراثت، بانک ذیربط مالیات مربوط به سپرده متوفی و سود متعلق به آن (تا تاریخ پرداخت سپرده به وراث) را محاسبه و از مبلغ سپرده و سود آن کسر نموده و مابقی را به وراث پرداخت مینماید. محاسبه مالیات بر ارث سپردههای بانکی، توسط بانکها بر مبنای نرخهای مالیاتی مذکور در جدول زیر انجام میگیرد:
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* احراز شهادت منوط به تأیید یکی از نیروهای مسلح کشور و یا بنیاد شهید انقلاب اسلامی، حسب مورد می باشد.
توجه:
1 ـ در صورتی که ورّاث درخواست کسر هزینههای کفن و دفن، واجبات مالی و عبادی و دیون محقق متوفی از سپرده یا سپردههای بانکی متوفی را داشته باشند، این امر با مراجعه مستقیم به شعب بانک ممکن نمیباشد. این دسته از مؤدیان بایستی ظرف یک سال از فوت متوفی، اظهارنامه مالیاتی مربوط را از طریق درگاه خدمات مالیاتی به سازمان امور مالیاتی ارسال و سپس با مراجعه به اداره امور مالیاتی مربوط، اقدام به اخذ گواهی موضوع ماده (26) قانون مالیاتهای مستقیم نمایند. با ارایه این گواهی به بانک ذیربط، بانک سپرده و سود متعلق به آن را به وراث پرداخت مینماید.
2 ـ چنانچه وراث قبلاً برای سپرده موردنظر متوفی نزد بانک، گواهی موضوع مواد (26) و یا (34) قانون مالیاتهای مستقیم را از اداره امور مالیاتی ذیربط، اخذ نموده باشند، تا مبلغ مذکور در گواهی صادره نیازی به محاسبه، کسر و واریز مالیات از سوی بانک ذیربط نمیباشد.
3 ـ چنانچه متوفی دارای حساب سپرده ارزی باشد، شعبه بانک ذیربط بایستی با توجه به نرخ ارزِ در دسترس، نسبت به محاسبه و کسر مالیات متعلق و پرداخت مابقی سپرده به وراث اقدام نماید.
4 ـ اشخاصی که جزو یکی از ورّاث طبقات اول، دوم یا سوم مذکور در ماده (18) قانون مالیاتهای مستقیم نمیباشند، لیکن بهطرق قانونی مختلف (برای مثال از طریق وصیت متوفی) ذینفع ماترک متوفی قرار گرفتهاند، جهت دریافت سپرده بانکی متوفی میبایست به اداره امور مالیاتی ذیربط مراجعه و گواهی مالیاتی مربوط را دریافت نمایند.
لینک مطلب:
https://www.eranico.com/fa/content/179751