الصفحة الرئيسية ضرائب الدخل

مكاتبة رسمية.. الضرائب تشدد على تطبيق المادة ٣ من القانون ٣٠ تلقائيا

13 نوفمبر 2023

الموسوعة الضريبية

خط المقالة

أرسلت مصلحة الضرائب المصرية مكاتبة رسمية إلى المناطق الضريبية تشدد فيها على ضرورة تطبيق المادة الثالثة من القانون رقم ٣٠ لسنة ٢٠٢٣ وذلك تلقائيا ودون أن يطالب الممول بذلك.

وجاء في المكاتبة الصادرة عن قطاع المناطق والمراكز والمنافذ بمصلحة الضرائب ما نصه:

السيد الأستاذ/ رئيس الإدارة المركزية المنطقة.

تحية طيبة وبعد .........

حرصا من المصلحة على وضع بديل تشريعي لمحاسبة وانهاء منازعات الممولين الذين لا يتجاوز رقم أعمالهم السنوي عشرة ملايين جنيه.

وبشأن تنفيذ تعليمات السيد الدكتور رئيس المصلحة رقم (٩٥) لسنة ٢٠٢٣ الخاصة باليات تطبيق المادة الثالثة من القانون رقم (۳۰) لسنة ٢٠٢٣ الصادر بتعديل بعض احكام قانون الضريبة على الدخل رقم ٩١ لسنة ٢٠٠٥ .

لذا يتم التنبيه ،،،، على المأموريات رئاستكم بالالتزام بتطبيق المادة الثالثة من القانون رقم (۳۰) لسنة ۲۰۲۳ وفقا للضوابط والأحكام الواردة بالتعليمات التنفيذية رقم (٩٥) لسنة ۲۰۲۳ دون تعليق الاستفادة منها على طلب من الممول وذلك دون الاخلال بحق الممول بطلب المحاسبة الضريبية وفقا لأحكام قانون الضريبة على الدخل رقم 91 لسنة ٢٠٠٥ .

برجاء التنبيه باتخاذ اللازم مع اعتبار الموضوع عام وعاجل وتفضلوا بقبول وافر الاحترام.....

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