ماهية الدفاتر والسجلات التى يلزم إمساكها بالنسبة لقانون الضريبة على الدخل - منتدى المراجع المصرى/المحاسب القانونى محمد صفوت
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افتراضي ماهية الدفاتر والسجلات التى يلزم إمساكها بالنسبة لقانون الضريبة على الدخل

كُتب : [ 10-07-2013 - 02:10 AM ]




بالنسبة لقانون الضريبة على الدخل: حدد القانون الدفاتر والسجلات التى يلتزم الممولون بإمساكها بأنها تلك التى تستلزمها طبيعة التجارة أو الصناعة، وهو نص يتسع لمراعاة ما قد تستلزمه طبيعة النشاط فضلاً عن الدفاتر الإلزامية وهما اليومية والجرد، من دفاتر أخرى أو يوميات أخرى مساعدة، أو دفاتر صنف، أو دفاتر تشغيل حسب طبيعة كل تجارة أو صناعة.
بالنسبة لقانون التجارة: ورد بالباب الأول منه الأحكام الخاصة بالدفاتر التجارية ومنها :
- أن الدفاتر التى يلتزم التاجر بإمساكها هى التى تستلزمها طبيعة تجارية وأهميتها وهى على وجه الخصوص دفترى اليومية والجرد، وأن يكون إمساكها بطريقة تكفل بيان مركزه المالى وماله من حقوق وما عليه من ديون.
- يكون القيد فى دفتر اليومية يوماً بيوم تفصيلاً، ويجوز أن تستعمل دفاتر مساعدة لإثبات تفصيلات الأنواع المختلفة من العمليات التجارية، وفى هذه الحالة يكتفى بقيد إجمالى لهذه العمليات فى فترات منتظمة، فإذا لم يتبع هذا الإجراء اعتبر كل دفتر مساعد دفتراً أصلياً.
- وبالنسبة لدفتر الجرد فيقيد به تفصيل البضاعة الموجودة لدى تاجر فى أخر سنته المالية أو بيان إجمالى عنها إذا كانت تفصيلاتها واردة بدفاتر أو قوائم مستقلة، وفى هذه الحالة تعتبر تلك الدفاتر أو القوائم جزءاً متمماً لدفتر الجرد الأصلى، ويقيد فى دفتر الجرد صورة من الميزانية وحساب الأرباح والخسائر.
كما أجاز قانون التجارة المشار إليه وضع أحكام خاصة بتنظيم الدفاتر التجارية التى تستعملها البنوك أو الشركات التى يعينها قرار يصدر من الوزير المختص.
جواز إمساك حسابات إلكترونية :
طبقاً للفقرة الأخيرة من المادة 78 من القانون، فإنه للممولين أن يمسكوا حسابات إلكترونية توضح الإيرادات والتكاليف السنوية ويصدر الوزير قراراً بتنظيم إمساك هذه الحسابات وضوابط التحول من نظام الحسابات المكتوبة إلى الإلكترونية.
مدة الاحتفاظ بالدفاتر والمستندات :
نصت المادة 78 من البند (2) منها على التزام الممول بالاحتفاظ بالدفاتر والسجلات والمستندات المؤيدة لها فى مقره طوال الفترة المنصوص عليها فى المادة (91) من القانون فى الفترة التى مدتها خمس سنوات تبدأ من تاريخ انتهاء المدة المحددة قانوناً لتقديم الإقرار عن الفترة الضريبية، وتكون المدة ست سنوات إذا كان الممول متهرباً من أداء الضريبة.
أهمية إمساك الدفاتر والسجلات :
نصت المادة (88) من القانون على ما يأتي :
لا يجوز للمصلحة عدم الاعتداد بالدفاتر والسجلات المنتظمة للممول وفقاً لنص المادة 7 من القانون أو إهدارها إلا إذا أثبتت المصلحة بموجب مستندات تقدمها عدم صحتها.


كلمات البحث

برامج ، ضرائب ، محاسبه ، قانون ، معايير , المراجعه المصريه والدوليه , التكاليف , الادارية , المالية



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