قرار الدكتور محمد معيط وزير المالية بتعديل مادة بلائحة قانون القيمة المضافة

Abdelrhman Nour

قرار الدكتور محمد معيط وزير المالية بتعديل مادة بلائحة قانون القيمة المضافة

قرار وزير المالية بتعديل بعض أحكام الائحة التنفيذية لقانون القيمة المضافة

أصدر الدكتور محمد معيط وزير المالية قرار تحت رقم ٧٧٩ لسنة ٢٠١٩ إضافة فقرة أخيرة للمادة (١٦) من اللائحة التنفيذية لقانون القيمة المضافة.

وتضمنت الفقرة المضافة فى جميع الأحوال يجب ألا يقل عدد الإقرارات التي يقدمها أي مسجل خلال السنة عن أربعة إقرارات ضريبية.

وكان ذلك القرار إستثناء للمستوردين ومؤدى الخدمات المهنية والاستشارية وكان ذلك بناء على تعليمات صادرة من رئيس مصلحة الضرائب المصرية تحت رقم ٢ لسنة ٢٠١٩ ،والذى كان يتضمن الإكتفاء بالاقرار المقدم من مؤدى الخدمات المهنية والإستشارية عن الشهر الذى يتم فيه أداء الخدمة ، إذا ما تم سداد مقابل الخدمة فى ذات الفترة.

ولكن مع هذه التعليمات لم يحدد القرار عدد الاقرارات الضريبية للسنة ، ومع قرار الدكتور محمد معيط وزير المالية بتحديد الحد الادنى للاقرارات الضريبية المقدمة خلال العام المالي.

قرار وزير المالية رقم ٧٧٩ لسنة ٢٠١٩ ⏬

أخبار القيمة المضافة

Abdelrhman Nour

محاسب قانوني، شريك بمؤسسة رؤية للأستشارات المحاسبية والضريبية، كاتب مقالات وعضو بالعديد من الجمعيات المهنية

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