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گروه حسابداری و حسابرسی حساب پردازان برتر - راﻫﻬﺎی مختلف ﺑﺮای رﻓﻊ ﺣﻞ اﺧﺘﻼف ﻣﻮدﻳﺎن ﻣﺎﻟﻴﺎﺗﻲ ﺑﺎ اداره اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ
" ارائه دهنده خدمات حسابداری و حسابرسی در استان تهران و البرز با همکاری تیم مجرب و حرفه ای"
 
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راﻫﻬﺎی مختلف ﺑﺮای رﻓﻊ ﺣﻞ اﺧﺘﻼف ﻣﻮدﻳﺎن ﻣﺎﻟﻴﺎﺗﻲ ﺑﺎ اداره اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ

ﺑﻪ ﮔﺰارش رﺳﺎﻧﻪ ﻣﺎﻟﻴﺎﺗﻲ اﻳﺮان، در ﺻﻮرﺗﻲ ﻛﻪ ﻣﻮدﻳﺎن ﻣﺎﻟﻴﺎﺗﻲ ﺑﻪ ﻧﺤﻮه رﺳﻴﺪﮔﻲ ﺑﻪ ﭘﺮوﻧﺪه ﻣﺎﻟﻴﺎﺗﻲ ﺧﻮداﻋﺘﺮاض داﺷﺘﻪ ﺑﺎﺷﻨﺪ ﻣﻲ ﺗﻮاﻧﻨﺪ راﻫﻬﺎی ﻣﺨﺘﻠﻔﻲ را ﺑﺮای رﻓﻊ ﺣﻞ اﺧﺘﻼف ﺧﻮﻳﺶ ﺑﺎ اداره اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲﺑﺮﮔﺰﻳﻨﻨﺪ ﻛﻪ در ذﻳﻞ ﺑﻪ ﺷﺮح آﻧﻬﺎ ﺧﻮاﻫﻴﻢ ﭘﺮداﺧﺖ.
۱-ﻣﺮاﺟﻌﻪ ﺑﻪ اداره اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ

در ﻣﻮاردی ﻛﻪ ﺑﺮگ ﺗﺸﺨﻴﺺ ﻣﺎﻟﻴﺎت ﺻﺎدر و ﺑﻪ ﻣﻮدی اﺑﻼغ ﻣﻲ ﺷﻮد در ﺻﻮرﺗﻲ ﻛﻪ ﻣﻮدی ﻧﺴﺒﺖ ﺑﻪ آنﻣﻌﺘﺮض ﺑﺎﺷﺪ ﻣﻲ ﺗﻮاﻧﺪ ﻇﺮف ﺳﻲ روز از ﺗﺎرﻳﺦ اﺑﻼغ ﺷﺨﺼﺎً ﻳﺎ ﺑﻮﺳﻴﻠﻪ وﻛﻴﻞ ﺗﺎم اﻻﺧﺘﻴﺎر ﺧﻮد ﺑﻪ ادارهاﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ ﻣﺮاﺟﻌﻪ و ﺑﺎ اراﺋﻪ دﻻﺋﻞ و اﺳﻨﺎد و ﻣﺪارک ﻛﺘﺒﺎً ﺗﻘﺎﺿﺎی رﺳﻴﺪﮔﻲ ﻣﺠﺪد ﻧﻤﺎﻳﺪ. رﻳﻴﺲ اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ (ﻣﻤﻴﺰ ﻛﻞ) ﻣﻮﻇﻒ اﺳﺖ ﭘﺲ از ﺛﺒﺖ درﺧﻮاﺳﺖ ﻣﻮدی در دﻓﺘﺮ ﻣﺮﺑﻮﻃﻪ و ﻇﺮف ﻣﻬﻠﺘﻲ ﻛﻪ ﺑﻴﺶاز ﺳﻲ روز از ﺗﺎرﻳﺦ ﻣﺮاﺟﻌﻪ ﻧﺒﺎﺷﺪ ﺑﻪ ﻣﻮﺿﻮع رﺳﻴﺪﮔﻲ ﻧﻤﺎﻳﺪ. در ﺟﺮﻳﺎن رﺳﻴﺪﮔﻲ ﭘﺮوﻧﺪه ﺗﻮﺳﻂ رﻳﻴﺲاداره اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ ﺳﻪ وﺿﻌﻴﺖ ﻣﻤﻜﻦ اﺳﺖ ﭘﻴﺶ آﻳﺪ.
اﻟﻒ) اﮔﺮ دﻻﺋﻞ و اﺳﻨﺎد و ﻣﺪارک اﺑﺮازی ﻣﻮدی ﺑﺮای رد ﻣﻨﺪرﺟﺎت ﺑﺮگ ﺗﺸﺨﻴﺺ ﻛﺎﻓﻲ ﺑﺎﺷﺪ رﺋﻴﺲ اﻣﻮرﻣﺎﻟﻴﺎﺗﻲ ﺿﻤﻦ رد ﻣﻨﺪرﺟﺎت ﻣﺮاﺗﺐ را در ﻇﻬﺮ ﺑﺮگ ﺗﺸﺨﻴﺺ درج و اﻣﻀﺎء ﻣﻲ ﻧﻤﺎﻳﺪ.
ب) در ﺻﻮرﺗﻴﻜﻪ رﺋﻴﺲ اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ ﺑﺮ اﺳﺎس اﺳﻨﺎد و ﻣﺪارک اراﺋﻪ ﺷﺪه ﺗﺸﺨﻴﺺ دﻫﺪ درآﻣﺪ ﻣﻮدی ﻗﺎﺑﻞﺗﻌﺪﻳﻞ ﻣﻲ ﺑﺎﺷﺪ و اﻳﻦ اﻣﺮ ﻣﻮرد ﻗﺒﻮل ﻣﻮدی ﻧﻴﺰ ﻗﺮار ﮔﻴﺮد، در اﻳﻦ ﺣﺎﻟﺖ ﻣﻲ ﺑﺎﻳﺴﺖ ﻣﺮاﺗﺐ ﻣﻨﺒﻊ ﻣﻮردﺗﻮاﻓﻖ در ﻇﻬﺮ ﺑﺮگ ﺗﺸﺨﻴﺺ درج و ﺑﻪ اﻣﻀﺎی ﻣﺴﻮول ﻣﺮﺑﻮﻃﻪ و ﻣﻮدی ﻣﺎﻟﻴﺎﺗﻲ ﻳﺎ وﻛﻴﻞ ﺗﺎم اﻻﺧﺘﻴﺎر وی
ﺑﺮﺳﺪ.
ج) اﮔﺮ رﺋﻴﺲ اداره اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ اﺳﻨﺎد و ﻣﺪارک اراﺋﻪ ﺷﺪه ﺗﻮﺳﻂ ﻣﻮدی را ﺑﺮای رد ﺑﺮگ ﺗﺸﺨﻴﺺ ﻳﺎﺗﻌﺪﻳﻞ درآﻣﺪ ﻣﻮﺛﺮﺗﺸﺨﻴﺺ ﻧﺪﻫﺪ ﺑﺎﻳﺪ دﻻﻳﻞ ﻋﺪمﻗﺒﻮل ﻣﺪارک در ﻇﻬﺮﺑﺮگ ﺗﺸﺨﻴﺺ ﻣﻨﻌﻜﺲ و ﭘﺮوﻧﺪهﻣﻮدی را ﺑﻪ ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲ ارﺟﺎع دﻫﺪ.
۲-رﺳﻴﺪﮔﻲ ﻣﺠﺪد ﭘﺮوﻧﺪه ﻣﺎﻟﻴﺎﺗﻲ در ﻣﺮﺟﻊ ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﺑﺪوی

اﮔﺮ اﺑﻼغ ﺑﺮگ ﺗﺸﺨﻴﺺ ﺑﺮاﺳﺎس ﻣﻘﺮرات ﺗﺒﺼﺮه ﻣﺎده (۲۰۳) و ﻣﺎده ۲۰۸ ﻗﺎﻧﻮن ﻣﺎﻟﻴﺎت ﻫﺎی ﻣﺴﺘﻘﻴﻢ(اﺑﻼغ ﻗﺎﻧﻮﻧﻲ) ﺷﺪه ﺑﺎﺷﺪ و ﻣﻮدی ﻣﺎﻟﻴﺎﺗﻲ ﻫﻴﭻ اﻗﺪاﻣﻲ ﺑﻌﻤﻞ ﻧﻴﺎورد، در ﺣﻜﻢ اﻋﺘﺮاض ﺑﻪ ﺑﺮگ ﺗﺸﺨﻴﺺﺷﻨﺎﺧﺘﻪ ﻣﻲ ﺷﻮد. و ﻧﻴﺰ اﮔﺮ ﻣﻮدی ﻇﺮف ﻣﻬﻠﺖ ﺳﻲ روز از ﺗﺎرﻳﺦ اﺑﻼغ ﻛﺘﺒﺎً ﺑﻪ ﺑﺮگ ﺗﺸﺨﻴﺺ اﻋﺘﺮاضﻧﻤﺎﻳﺪ ﭘﺮوﻧﺪه ﺟﻬﺖ رﺳﻴﺪﮔﻲ ﺑﻪ ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲ ﺑﺪوی ﻛﻪ ﻣﺘﺸﻜﻞ از ﺳﻪ ﻧﻔﺮ اﺳﺖ ، ﻳﻚ ﻧﻔﺮﻧﻤﺎﻳﻨﺪه ﺳﺎزﻣﺎن اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ ﻛﺸﻮر، ﻳﻚ ﻧﻔﺮ ﻳﻚ ﻧﻔﺮ ﻗﺎﺿﻲ اﻋﻢ از ﺷﺎﻏﻞ ﻳﺎ ﺑﺎزﻧﺸﺴﺘﻪ و ﻳﻚ ﻧﻔﺮ ﻧﻤﺎﻳﻨﺪهاﺗﺎق ﺑﺎزرﮔﺎﻧﻲ و ﻳﺎ ﻣﺠﺎﻣﻊ ﺣﺮﻓﻪ ای ﻳﺎ ﺗﺸﻜﻞ ﻫﺎی ﺻﻨﻔﻲ و … ﻣﻲ ﺑﺎﺷﺪ، ارﺟﺎع داده ﻣﻲ ﺷﻮد. ﺑﺪﻳﻦ ﺗﺮﺗﻴﺐ
ﻫﻨﮕﺎﻣﻲ ﻛﻪ زﻣﺎن ﺗﺸﻜﻴﻞ ﺟﻠﺴﻪ ﻫﻴﺎت ﺗﻌﻴﻴﻦ ﮔﺮدﻳﺪ ﺑﺮﮔﻪ دﻋﻮت ﺑﻪ ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲ ﺑﻪ ﻣﻮدیاﺑﻼغ ﻣﻲ ﺷﻮد. اﻟﺒﺘﻪ ﻓﺎﺻﻠﻪ ﺗﺎرﻳﺦ اﺑﻼغ و روز ﺗﺸﻜﻴﻞ ﺟﻠﺴﻪ رﺳﻴﺪﮔﻲ ﻫﻴﺎت ﻧﺒﺎﻳﺪ ﻛﻤﺘﺮ از ده روز ﺑﺎﺷﺪﻣﮕﺮ ﺑﻪ درﺧﻮاﺳﺖ ﻣﻮدی و ﻣﻮاﻓﻘﺖ واﺣﺪ ﻣﺮﺑﻮﻃﻪ.ﺷﺎﻳﺎن ذﻛﺮ اﺳﺖ ﻛﻪ ﺟﻠﺴﺎت ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲ ﺑﺎ ﺣﻀﻮر ﺳﻪ ﻧﻔﺮ رﺳﻤﻲ ﺧﻮاﻫﺪ ﺑﻮد و رای ﻫﻴﺎتﺑﺎ اﻛﺜﺮﻳﺖ آرا ، ﻗﻄﻌﻲ و ﻻزم اﻻﺟﺮاﺳﺖ وﻟﻲ ﻧﻈﺮ اﻗﻠﻴﺖ ﻧﻴﺰ ﺑﺎﻳﺪ در ﻣﺘﻦ ﻗﻴﺪ ﺷﻮد.
۳-رﺳﻴﺪﮔﻲ ﻣﺠﺪد ﭘﺮوﻧﺪه ﻣﺎﻟﻴﺎﺗﻲ در ﻣﺮﺟﻊ ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲ ﺗﺠﺪﻳﺪ ﻧﻈﺮ

ﭘﺲ از آﻧﻜﻪ ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲ ﺑﺪوی ﺗﺸﻜﻴﻞ و رای ﻣﻘﺘﻀﻲ ﺻﺎدر و ﺑﻪ ﻣﻮدی اﺑﻼغ ﮔﺮدﻳﺪ، درﺻﻮرﺗﻲ ﻛﻪ ﻣﻮدی ﻧﺴﺒﺖ ﺑﻪ رای ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﺑﺪوی اﻋﺘﺮاض داﺷﺘﻪ ﺑﺎﺷﺪ ﻣﻲ ﺗﻮاﻧﻨﺪ ﻇﺮف ﻣﺪت ۲۰روز از ﺗﺎرﻳﺦ اﺑﻼغ رای ﺑﻪ ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲ ﺗﺠﺪﻳﺪ ﻧﻈﺮ ﻣﺮاﺟﻌﻪ و ﺗﻘﺎﺿﺎی رﺳﻴﺪﮔﻲ ﻣﺠﺪد ﻧﻤﺎﻳﺪ.
۴-ﻃﺮح ﭘﺮوﻧﺪه در ﺷﻮرای ﻋﺎﻟﻲ ﻣﺎﻟﻴﺎﺗﻲ

ﭼﻨﺎﻧﭽﻪ ﻣﻮدﻳﺎن ﻣﺎﻟﻴﺎﺗﻲ ﻧﺴﺒﺖ ﺑﻪ رای ﻗﻄﻌﻲ ﺻﺎدره از ﺳﻮی ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲ ﻣﻌﺘﺮض ﺑﺎﺷﻨﺪﻣﻲ ﺗﻮاﻧﻨﺪ ﻇﺮف ﻳﻜﻤﺎه از ﺗﺎرﻳﺦ اﺑﻼغ ﺑﻪ ﺷﻮرای ﻋﺎﻟﻲ ﻣﺎﻟﻴﺎﺗﻲ ﻣﺮاﺟﻌﻪ ﻧﻤﻮده و ﭘﺲ از ﺗﻜﻤﻴﻞ و ﺗﻨﻈﻴﻢ ﻓﺮمواﺧﻮاﻫﻲ ﻣﺪارک ﺧﻮد را ﺷﺎﻣﻞ ﺗﺼﻮﻳﺮ رای ﻫﻴﺎت و ﺳﺎﻳﺮ اﺳﻨﺎد و ﻣﺪارک ﻣﺜﺒﺘﻪ ﺑﻪ ﺷﻮرا ﺗﺤﻮﻳﻞ و ﺗﻘﺎﺿﺎیرﺳﻴﺪﮔﻲ ﻣﺠﺪد ﻧﻤﺎﻳﻨﺪ. ﺿﻤﻨﺎً ﺑﺎﻳﺴﺘﻲ ﻣﻮدﻳﺎن ﺑﻪ ﻣﻴﺰان ﻣﺎﻟﻴﺎت ﻣﻮرد رای، وﺟﻮه ﻧﻘﺪ ﻳﺎ ﺗﻀﻤﻴﻦ ﺑﺎﻧﻜﻲﺳﭙﺮده و ﻳﺎ وﺛﻴﻘﻪ ﻣﻠﻜﻲ ﻳﺎ ﺿﺎﻣﻦ ﻣﻌﺘﺒﺮ ﻛﻪ اﻋﺘﺒﺎر ﺿﺎﻣﻦ ﻣﻮرد ﻗﺒﻮل اداره اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ ﺑﺎﺷﺪ ﻣﻌﺮﻓﻲ ﻛﻨﺪﺗﺎ رای ﻗﻄﻌﻲ ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲ ﺗﺎ ﺻﺪور رای ﺷﻮرای ﻋﺎﻟﻲ ﻣﺎﻟﻴﺎﺗﻲ ﻣﻮﻗﻮف اﻻﺟﺮا ﮔﺮدد. ﺷﻌﺒﻪﻣﺰﺑﻮر ﻧﻴﺰ ﻣﻮﻇﻒ اﺳﺖ ﺑﺪون ورود ﺑﻪ ﻣﺎﻫﻴﺖ اﻣﺮ ﺻﺮﻓﺎ از ﻟﺤﺎظ رﻋﺎﻳﺖ ﺗﺸﺮﻳﻔﺎت وﻛﺎﻣﻞ ﺑﻮدن رﺳﻴﺪﮔﻲﻫﺎی ﻗﺎﻧﻮﻧﻲ و ﻣﻄﺎﺑﻘﺖ ﻣﻮرد ﺑﺎ ﻗﻮاﻧﻴﻦ و ﻣﻘﺮرات ﻣﻮﺿﻮﻋﻪ ، ﺑﻪ ﻣﻮﺿﻮع رﺳﻴﺪﮔﻲ ﻧﻤﺎﻳﺪ.
۵-ﻣﺮاﺟﻌﻪ ﺑﻪ ﻫﻴﺎت ﻣﻮﺿﻮع ﻣﺎده ۲۵۱ ﻣﻜﺮر

ﻣﻤﻜﻦ اﺳﺖ اﻋﺘﺮاض ﻣﻮدی در ﻣﻮرد ﻣﺎﻟﻴﺎﺗﻬﺎی ﻗﻄﻌﻲ ﻣﻮﺿﻮع اﻳﻦ ﻗﺎﻧﻮن و ﻧﻴﺰ ﻣﺎﻟﻴﺎﺗﻬﺎی ﻏﻴﺮ ﻣﺴﺘﻘﻴﻢ ﻛﻪدر ﻣﺮﺟﻊ دﻳﮕﺮی ﻗﺎﺑﻞ ﻃﺮح ﻧﺒﺎﺷﺪ، ﺑﻪ ﻫﻴﺎﺗﻲ ﻣﺮﻛﺐ از ﺳﻪ ﻧﻔﺮ ﺑﻪ اﻧﺘﺨﺎب وزﻳﺮ اﻣﻮر اﻗﺘﺼﺎدی و داراﻳﻲاﺣﺎﻟﻪ ﮔﺮدد. ﺑﺪﻳﻦ ﺗﺮﺗﻴﺐ ﻣﻮدی ﻣﻲ ﺗﻮاﻧﺪ ﺑﻪ ادﻋﺎی ﻏﻴﺮ ﻋﺎدﻻﻧﻪ ﺑﻮدن ﻣﺎﻟﻴﺎت و ﺑﻪ اﺳﺘﻨﺎد ﻣﺪارک و دﻻﺋﻞ
ﻛﺎﻓﻲ از ﻫﻴﺎت ﻣﺬﻛﻮر ﺗﻘﺎﺿﺎی رﺳﻴﺪﮔﻲ ﻣﺠﺪد را ﻧﻤﺎﻳﺪ ، رای ﻫﻴﺎت ﺑﻪ اﻛﺜﺮﻳﺖ آرا ﻗﻄﻌﻲ و ﻻزم اﻻﺟﺮاﻣﻲ ﺑﺎﺷﺪ.
۶-ﻫﻴﺎتﺣﻞاﺧﺘﻼفﻣﻮﺿﻮعﻣﺎده ۲۱۶ﻗﺎﻧﻮنﻣﺎﻟﻴﺎﺗﻬﺎیﻣﺴﺘﻘﻴﻢ

ﻣﺮﺟﻊ رﺳﻴﺪﮔﻲ ﺑﻪ ﺷﻜﺎﻳﺎت ﻧﺎﺷﻲ از اﻗﺪاﻣﺎت اﺟﺮاﺋﻲ راﺟﻊ ﺑﻪ ﻣﻄﺎﻟﺒﺎت دوﻟﺖ از اﺷﺨﺎص، اﻋﻢ از ﺣﻘﻴﻘﻲ ﻳﺎﺣﻘﻮﻗﻲ ﻛﻪ ﻃﺒﻖ ﻣﻘﺮرات اﺟﺮاﺋﻲ ﻣﺎﻟﻴﺎﺗﻬﺎ ﻗﺎﺑﻞ ﻣﻄﺎﻟﺒﻪ و وﺻﻮل ﻣﻲ ﺑﺎﺷﺪ، ﻫﻴﺎت ﺣﻞ اﺧﺘﻼف ﻣﺎﻟﻴﺎﺗﻲﺧﻮاﻫﺪ ﺑﻮد ﻛﻪ ﺑﻪ اﻋﺘﺮاﺿﺎت ﻣﺰﺑﻮر ﺑﻪ ﻓﻮرﻳﺖ و ﺧﺎرج از ﻧﻮﺑﺖ رﺳﻴﺪﮔﻲ و اﻗﺪام ﺑﻪ ﺻﺪور رای ﻣﺠﺪد ﻧﻤﺎﻳﺪ.
رای ﺻﺎدره ﻗﻄﻌﻲ و ﻻزم اﻻﺟﺮا اﺳﺖ.
منبع : سازمان امور مالیاتی کشور



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