تاریخ انتشار : پنجشنبه 18 آذر 1400 - 7:22
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تکلیف مجلس به سازمان امور مالیاتی برای ارائه گزارش به دیوان محاسبات

تکلیف مجلس به سازمان امور مالیاتی برای ارائه گزارش به دیوان محاسبات

نمایندگان مجلس شورای اسلامی، سازمان امور مالیاتی را مکلف کردند هر سه ماه یک بار درباره نحوه اجرای مالیات بر ارزش افزوده به دیوان محاسبات گزارش ارائه دهد. به گزارش ایسنا، نمایندگان مجلس شورای اسلامی در جریان جلسه علنی نوبت اول امروز ( سه شنبه) مجلس و بررسی بخش هزینه ای لایحه بودجه سال ۱۴۰۰،

تکلیف مجلس به سازمان امور مالیاتی برای ارائه گزارش به دیوان محاسبات

نمایندگان مجلس شورای اسلامی، سازمان امور مالیاتی را مکلف کردند هر سه ماه یک بار درباره نحوه اجرای مالیات بر ارزش افزوده به دیوان محاسبات گزارش ارائه دهد.

به گزارش ایسنا، نمایندگان مجلس شورای اسلامی در جریان جلسه علنی نوبت اول امروز ( سه شنبه) مجلس و بررسی بخش هزینه ای لایحه بودجه سال ۱۴۰۰، با الحاق عبارتی به بند (د) تبصره (۶) ماده واحده لایحه بودجه موافقت کردند.

بر اساس این عبارت الحاقی، سازمان امور مالیاتی موظف است گزارش عملکرد این بند را در مقاطع ۳ ماهه به دیوان محاسبات کشور ارائه کند.

بر اساس بند (د) تبصره (۶):

۱ -متن زیر به جزء (۱ )بند (پ) ماده (۳۲ )قانون احکام دائمی برنامه های توسعه کشور اضافه می شود:

شاخص های مناطق و شهرستان های غیربرخوردار از اشتغال موضوع این جزء با پیشنهاد سازمان برنامه و بودجه کشور بهتصویب هیأت وزیران می رسد.

۲ -مالیات و عوارض ارزش افزوده دریافتی ازواحدهای تولیدی به حساب استان محل استقرار واحد تولیدی منظور می شود.

۳ -عوارض ارزش افزوده موضوع جزء (۱ )بند (ب) (ماده (۶) قانون برنامه ششم توسعه در شهرستان های تهران و اسلا مشهر به نسبت هشتاد و هشت درصد (%۸۸ ) در نقاط شهری تهران و شهر اسلامشهر و دوازده درصد (%۱۲ ) در نقاط روستایی و عشایری آنها توزیع می شود.

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