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المحاسبة الضريبية ضريبة القيمة المضافة

هل يجوز خصم ضريبة الأصل المؤجر تأجير تمويلى

30 ديسمبر 2022

هل يجوز خصم ضريبة الأصل المؤجر تأجير تمويلى ؟

الإجابة :-

فى ظل قانون ١١ لسنة ٩١ مرورا بقانون ٩ لسنة ٢٠٠٥ وكذلك قانون ١٧ لسنة ٢٠١٥ لم يكن من حق المسجل المستأجر لأصول بنظام التأجير التمويلى خصم أو رد ضريبة الأصول محل عقد التأجير التمويلى .

فى ظل تطبيق أحكام قانون ٦٧ لسنة ٢٠١٦ لم يكن من حق المسجل أيضا خصم أو رد ضريبة الأصول محل عقد التأجير التمويلى ....وذلك حتى تاريخ ١٥ أغسطس لسنة ٢٠١٨ .

بتاريخ ١٤ أغسطس ٢٠١٨ تم إصدار القانون ١٧٦ لسنة ٢٠١٨ الخاص بالتأجير التمويلى وتم وضع مزايا وضوابط جديدة مختلفة للمسجل حيث أصبح من حق المسجل خصم أو رد ضريبة الأصول محل عقد الإيجار - حسب إختيار المسجل - وطبقا لأحكام قانون ٦٧

وذلك طبقا للمادة رقم ٣٠ من القانون ١٧٦ التى تنص على ذلك وتوضح أن المستأجر يتمتع بكافة المزايا الضريبية المتعلقة بالأصل المؤجر وكأنه هو من قام بشراء الأصل بنفسه .

ملحوظة هامة : طبقا لحرفية النص فالأمر يسرى على عقود التأجير التمويلى فقط وليس عقود التأجير التشغيلى .

المحاسبة الضريبية ضريبة القيمة المضافة

أخر المواضيع من قسم : المحاسبة الضريبية

تعليقات

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\u064a\u0648\u0645\u064a\u0629 \u0627\u0643\u0633\u0644 excle', 'id': 6739313253622213779}, {'title': '\u062a\u062d\u0645\u064a\u0644 \u062f\u0644\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0634\u0627\u0645\u0644 ', 'id': 7844210428079911261}, {'title': '\u0627\u0633\u0626\u0644\u0629 \u0641\u064a \u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u062c\u0627\u0628\u0627\u062a\u0647\u0627', 'id': 1642603763566452329}]}, {'title': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0645\u064a\u0632\u0629', 'type': 'FeaturedPost', 'sectionId': 'sidepar', 'id': 'FeaturedPost1', 'postId': '8820212174560537937'}]}]); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'pages', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': '/', 'title': '\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList867', 'pages', document.getElementById('LinkList867'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'top-social-L', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList22', 'menu', document.getElementById('LinkList22'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'Topa3lan-sc', document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/3593061544-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/1964470060-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', 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'));