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دانلود رایگان نحوه محاسبه معافیت ۱۳۹۴
رایگان نحوه محاسبه معافیت 1394Reviewed byمیثم حاجی محمدیonApr 16Rating:2.5دانلود رایگان نحوه محاسبه معافیت 1394رئیس کل سازمان امور مالیاتی کشور با صدور بخشنامه ای اعلام کرد: معافیت حقوق سالانه حقوق بگیران بخش دولتی و خصوصی تا سقف 138 میلیون ریال رئیس کل سازمان امور مالیاتی کشور با صدور بخشنامه ای، از معافیت حقوق سالانه حقوق بگیران بخش دولتی و خصوصی تا سقف 138 میلیون ریال خبر داد. به گزارش رسانه مالیاتی ایران، دکتر علی عسکری، با صدور این بخشنامه که به ادارات کل امور مالیاتی سراسر کشور ابلاغ شد، خاطر نشان کرده است

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رئیس کل سازمان امور مالیاتی کشور با صدور بخشنامه ای اعلام کرد: معافیت حقوق سالانه حقوق بگیران بخش دولتی و خصوصی تا سقف ۱۳۸ میلیون ریال

رئیس کل سازمان امور مالیاتی کشور با صدور بخشنامه ای، از معافیت حقوق سالانه حقوق بگیران بخش دولتی و خصوصی تا سقف ۱۳۸ میلیون ریال خبر داد. به گزارش رسانه مالیاتی ایران، دکتر علی عسکری، با صدور این بخشنامه که به ادارات کل امور مالیاتی سراسر کشور ابلاغ شد، خاطر نشان کرده است: با عنایت به بند(الف) تبصره(۹) قانون بودجه سال ۱۳۹۴ کل کشور،که به موجب آن سقف معافیت مالیاتی موضوع ماده (۵۲) قانون برنامه پنجساله پنجم توسعه جمهوری اسلامی ایران برای سال ۱۳۹۴، مبلغ یکصد و سی و هشت میلیون (۰۰۰/۰۰۰/۱۳۸)ریال در سال تعیین گردیده است و مازاد آن تا هفت برابر به نرخ ده درصد(۱۰%) و مازاد بر این به نرخ بیست درصد (۲۰%) برای بخش خصوصی و دولتی و سایر دستگاههای اجرائی موضوع ماده (۵) قانون مدیریت خدمات کشوری و ماده (۵) قانون محاسبات عمومی کشور تعیین شده است، لذا پرداخت کنندگان حقوق در بخش خصوصی و دولتی و سایر دستگاههای اجرائی موضوع ماده (۵) قانون مدیریت خدمات کشوری و ماده (۵) قانون محاسبات عمومی کشور مکلفند حسب مقررات ماده ۸۶ قانون مالیاتهای مستقیم مالیات بر درآمد حقوق کارکنان خود در سال ۱۳۹۴ را در هر ماه با توجه به مبالغ پرداختی یا تخصیصی تا پایان ماه قبل محاسبه و کسر و ظرف سی روز ضمن انجام سایر تکالیف قانونی به اداره امور مالیاتی محل پرداخت نمایند.

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