اعلام تغییرات حد نصاب محاسبه مالیات مقطوع به استناد تبصره ماده 100 ق . م . م

اعلام تغییرات حد نصاب محاسبه مالیات مقطوع به استناد تبصره ماده 100

 

در اجرای تبصره ماده 100 قانون مالیات های مستقیم ( سازمان امور مالیاتی کشور می تواند برخی از مشاغل یا گروه هایی از آنانرا که میزان فروش کالا و خدمات سالانه آنها ده برابر معافیت موضوع ماده 84 این قانون باشد از انجام بخشی از تکالیف از قبیل نگهداری اسناد و مدارک موضوع این قانون و ارائه اظهارنامه مالیاتی معاف کند و مالیات مودیان مذکور را به صورت مقطوع تعیین و وصول نماید . )

با توجه به تعیین مبلغ 240/000/000 ریال به عنوان معافیت موضوع ماده 84 برای سال 1396 میزان فروش مقرر در تبصره ماده 100 در عملکرد 96 مبلغ دو میلیارد و چهارصد میلیون ریال خواهد بود که مشمولین این تبصره حسب بخشنامه سازمان امور مالیاتی کشور نسبت به ابزار مالیات قطعی و تنظیم فرم مربوطه اقدام نموده اند .

برای عملکرد سال 1397  حسب بند ( ه ) تبصره 8 قانون بودجه سال 1398 کل کشور حد نصاب مندرج در تبصره ماده 100 ق . م . م برای سال 97 و 98 از ده به سی برابر افزایش یافته است که با توجه به میزان معافیت موضوع ماده 84 ق.م.م در سال 1397 ( 276/000/000  ریال ) سطح فروش کالا و خدمات مویان مشمول تبصره ماده 100 مبلغ ( 8/280/000/000 ریال ) هشت میلیارد و دویست و هشتاد میلیون ریال می باشد .

ضمنا جهت اطلاع و پیگیری متذکر می گردد که :

1 تا این تاریخ سازمان امور مالیاتی کشور بخشنامه ای راجع به اعمال تبصره ماده 100 جهت چگونگی ابراز عملکرد سال 1397 ابلاغ ننموده است .

2 اعضای تحت پوشش که مشمول این تبصره می باشند پیگیری لازم را جهت قطعیت مالیات عملکرد 1396 خود بعمل آورده تا با توجه به مهلت باقیمانده جهت تسلیم اظهارنامه ( پایان خرداد ماه سال جاری ) و اینکه مالیات قطعی عملکرد 96 مبنای توافق سال 97 خواهد بود با مشکلی مواجه نشوند .

 

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