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شرکت حسابداری و مالیاتی صفحه ای هم مخصوص
ثبت اطلاعات بانکی و دفاتر تجاری که دریافت کرده اید وجود دارد که این صفحه
از طریق سامانه جامع مالیاتی بارگزاری می شود و نیازی نیست
که خود شخص پر کننده اظهارنامه آن را تکمیل
نماید. طبق ماده ۱۶۹ مکرر قانون مالیات های مستقیم اطلاعات اشخاص و شرکت
در سامانه جامع مالیاتی وجود دارد که این اطلاعات از این
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مالیاتی محل، پرداخت نموده و در ماههای بعد فقط تغییرات را اعلام نمایند.
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صاحبان تالارهای پذیرایی، چلوکبابیها، رستوران سالنهای غذاخوری، سفرهخانههای سنتی و تمام اغذیهفروشیهای زنجیرهای
با مالکیت حقوقی و حقیقی که به نحوی در
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بر ارزش افزوده میشوند. اما کترینگهایی که غذای بیرونبر و بدون سرو در محل تهیه میکنند، از دریافت
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کلیه خریداران سکه که در سال 1398 نسبت به دریافت سکه
از بانک مرکزی جمهوری اسلامی ایران اقدام نمودهاند، مشمول مفاد این دستورالعمل نمیباشند.
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کل درآمدها و کل هزینه و استهلاک و حقوق کارمندان و …میباشد و پس از کسر معافیت مالیاتی، مبلغ مالیات سالیانه نیز محاسبه میگردد.
کارشناسان سازمان امور مالیاتی نیز
به شرط صحت مطالب و کامل بودن مدارک
و عدم تخلف از قوانین ثبت دفاتر و اظهارنامه و … آن را مورد پذیرش قرارداده و با توجه به آن مالیات محاسبه شده را دریافت مینماید.
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