سازمان امور مالیاتی بخشودگی جرایم مالیاتی تا سقف ۵ میلیارد ریال برای اشخاص حقیقی و ۲۰ میلیارد ریال برای اشخاص حقوقی اعلام کرد.

سازمان امور مالیاتی در بخشنامه‌های اعلام کرد: اعتبار بخشودگی جرایم مالیات و عوارض قابل بخشش هر سال/دوره برای مودیانی که نسبت به پرداخت بدهی سال یا دوره مربوط تا آخر بهمن ماه سال جاری اقدام نمایند، در خصوص اشخاص حقیقی تا سقف پنج میلیارد (5000000000 ریال) و در مورد اشخاص حقوقی تا سقف بیست میلیارد (20000000000) ریال است.

بخشودگی جرایم مالیاتی تا سقف بیست میلیارد ریال ابلاغ شد

رئیس کل سازمان امور مالیاتی کشور به مناسبت دهه مبارک فجر و در راستای تکریم مودیان مالیاتی، در بخشنامه ای شرایط و میزان بخشودگی جرایم مالیاتی و عوارض و جرایم عدم انجام تکالیف را به مدیران کل امور مالیاتی تفویض کرد.

سید محمد هادی سبحانیان ، شرایط و میزان اختیار بخشودگی جرایم قابل بخشش مالیاتی و عوارض و جرایم عدم انجام تکالیف اشخاص حقیقی و حقوقی را به مدیران کل امور مالیاتی سراسر کشور تفویض کرد.

در بخشنامه ابلاغی رئیس کل سازمان امور مالیاتی آمده است: به مناسبت فرا رسیدن دهه مبارک فجر و تکریم مودیان محترم مالیاتی، بخشودگی جرایم قابل بخشش مالیات و عوارض و جرایم عدم انجام تکالیف حسب مورد با رعایت مقررات ماده 191 قانون مالیات‏های مستقیم در موارد زیر به مدیران کل امور مالیاتی تفویض می گردد:

1. اختیار بخشودگی جرایم مالیات و عوارض قابل بخشش هر سال/ دوره برای مؤدیانی که نسبت به پرداخت بدهی سال یا دوره مربوط تا آخر بهمن ماه سال‏جاری اقدام نمایند، در خصوص اشخاص حقیقی تا سقف پنج میلیارد (5.000.000.000) ریال و در مورد اشخاص حقوقی تا سقف بیست میلیارد (20.000.000.000) ریال بخشودگی جرایم موضوع این بند فارغ از زمان پرداخت بدهی مالیات و عوارض هر سال دوره می باشد و پرداخت بدهی قبل از ابلاغ این تفویض اختیار، مانع اعمال بخشودگی جرایم قابل بخشش نخواهد بود.

2. بخشودگی جرائم مالیات و عوارض ارزش افزوده قطعی شده در اجرای جزء (1) بند (ب) تبصره (6) قانون بودجه سال 1402 در صورت عدم اعتراض مودی برای طرح پرونده در هیات حل اختلاف مالیاتی و یا انصراف از اعتراض طرح شده در هیات‏های حل اختلاف مالیاتی پرونده های مذکور و در صورت پرداخت یا ترتیب پرداخت مالیات و عوارض قطعی شده حداکثر ظرف مدت شش ماه از تاریخ این نامه تا میزان صد (100) درصد.

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