عدم تسری حکم مندرج در تصویب نامه هیات وزیران در خصوص 85 درصد ارزش معاملاتی مبنای حق‌التحریر تنظیم اسناد نقل و انتقال اموال غیرمنقول
نوشته شده توسط:علی حاذقی در | ۰۲ شهریور ۱۳۹۶ - ۰۸:۳۹ | ۲۱ دیدگاهاطلاعیه درخصوص تسری یا عدم تسری حکم مندرج در تصویب نامه هیات وزیران به حق‌التحریر تنظیم اسناد نقل و انتقال اموال غیرمنقول
با عنایت به سوالات متعدد همکاران درخصوص تسری یا عدم تسری حکم مندرج در تصویب نامه مورخ 96/1/26 هیات وزیران به حق‌التحریر تنظیم اسناد نقل و انتقال اموال غیرمنقول، موضوع در جلسه کمیسیون حقوقی مطرح و به شرح ذیل اظهار نظر گردید:
نظر به اینکه مطابق تبصره 3 ماده 64 اصلاحی قانون مالیات‌های مستقیم در مواردی که ارزش معاملاتی موضوع این ماده مطابق دیگر قوانین و مقررات، ماخذ محاسبه سایر عوارض و وجوه قرار می‌گیرد، ماخذ محاسبه عوارض و وجوه یاد شده بر مبنای درصدی از ارزش معاملاتی موضوع این ماده می‌باشد که با پیشنهاد مشترک وزارت امور اقتصادی و دارایی و دستگاه ذیربط به تصویب هیات وزیران یا مراجع قانونی مرتبط می‌رسد و با توجه به تصویب نامه شماره 5778/ت5420/ه مورخ 1396/1/26 هیات وزیران که مطابق آن مقررگردیده: در مناطقی که ارزش معاملاتی املاک در اجرای مقررات ماده 64 اصلاحی قانون مالیات‌های مستقیم مصوب 1394 به تصویب کمیسیون‌های تقویم املاک موضوع ماده یاد شده رسیده ماخذ محاسبه سایر عوارض و وجوه موضوع تبصره 3 ماده مذکور در سال 1396 معادل هشتاد و پنج درصد ارزش معاملاتی سال 1395 می‌باشد و توجهاً به ماده 58 آیین نامه دفاتر اسناد رسمی مبنی بر اخذ حق‌التحریر به میزان اصلی معامله و همچنین تفاوت عمده جنس حق‌التحریر که حق خصوصی سردفتر بوده با عوارض و سایر وجوه مشابه که ازجمله وجوه عمومی می‌باشد، حکم تصویب نامه مذکور قابل تسری به حق‌التحریر دفاتر اسناد رسمی در تنظیم اسناد انتقال املاک ندارد و کمافی‌السابق حق‌التحریر از کل مبلغ ارزش معاملاتی اعلام شده از طرف مرجع مالیاتی محاسبه و وصول خواهد شد.
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ماهنامه کانون سردفتران سری 153 و 154 منتشر شد
۲۹ شهریور ۱۳۹۶ ساعت ۱۲:۴۸ -
ابلاغ سازمان امور مالیاتی درخصوص لغو ارسال معاملات فصلی توسط دفاتر اسنادرسمی
۲۸ شهریور ۱۳۹۶ ساعت ۱۹:۲۳ -
قولنامه های عادی بی اساس
۲۸ شهریور ۱۳۹۶ ساعت ۱۳:۵۹ -
راهکار پیشگیری از کلاهبرداری در پیش خرید ساختمان
۰۷ شهریور ۱۳۹۶ ساعت ۱۱:۴۷ -
معرفی مراکز درمانی طرف قرارداد در سراسر کشور و مراجعه همکاران به این مراکز
۰۷ شهریور ۱۳۹۶ ساعت ۰۹:۲۱
لورم ایپسوم متن ساختگی با تولید سادگی نامفهوم از صنعت چاپ و با استفاده از طراحان گرافیک است. چاپگرها و متون بلکه روزنامه و مجله در ستون و سطرآنچنان که لازم است و برای شرایط فعلی تکنولوژی مورد نیاز و کاربردهای متنوع با هدف بهبود ابزارهای کاربردی می باشد.
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