القائمة الرئيسية

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قيود محاسبية معلومات محاسبية

كيفيه اقفال ضرائب خصم المنبع محاسبيا

30 ديسمبر 2022

س : ضرائب خصم المنبع (طرف مدين عملاء) تتقفل فى حساب ايه

ضريبة خصم المنبع الخصم تحت حساب الضريبة ده خصم يقوم به المخاطبين بمادة 59 من قانون رقم 91 لسنة 2005 وتعديلاته والخاص بالضريبة على الدخل
وبالتالى يتم معالجة خصم المنبع بالطريقة التالية
يتم اعتبار خصم المنبع مديونية على العميل لحين استلام اشعار مختوم من العميل بخصم المنبع
عند استلام الإشعار من العميل يتم

عمل قيد

من حـ / جارى ضريبة الخصم والتحصيل (مدين)

إلى حـ / العميل بقيمة الإشعار

فى نهاية السنة المالية يخصم رصيد جارى ضريبة الخصم والتحصيل من ضريبة الفترة ويقفل فيها عند تقديم الأقرار وسداد ضريبة الدخل عن المنشأة

قيود محاسبية معلومات محاسبية

أخر المواضيع من قسم : قيود محاسبية

تعليقات

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new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));