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تخاطيف محاسبية معلومات محاسبية

هل تستحق ضريبة على دفعات مقدمة من سعر بيع السلعة أو الخدمة وقبل بيع السلعة أو أداء الخدمة

11 أغسطس 2020

هل تستحق ضريبة على دفعات مقدمة من سعر بيع السلعة أو الخدمة وقبل بيع السلعة أو أداء الخدمة ؟

الإجابة :-

بخلاف الخدمات ذات الطبيعة المستمرة نعم تستحق الضريبة على الدفعات المقدمة من سعر بيع السلعة أو اداء الخدمة وبصفة عامة

تستحق الضريبة على بيع السلعة أو أداء الخدمة ويعتبر بيع - أيهما أسبق - انتقال ملكية السلعة او أداء الخدمة او إصدار الفاتورة أو

تسليم السلعة أو أداء الخدمة أو أداء ثمن السلعة أو مقابل الخدمة سواء كله أو بعضه أو بالأجل ...

وبالنسبة للخدمات ذات الطبيعة المستمرة فيعتبر إصدار الفاتورة هو الواقعة المنشئة للضريبة

تخاطيف محاسبية معلومات محاسبية

أخر المواضيع من قسم : تخاطيف محاسبية

تعليقات

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