רשות המסים מצמצמת את הבירוקרטיה לעסקים קטנים

רשות המסים מצמצמת את הבירוקרטיה לעסקים קטנים ומעניקה פטור מניכוי מס במקור לעוסקים פטורים חדשים

צוות האתר
12:24
24/09/2017

כחלק מהמדיניות שמקדם מנהל רשות המסים, משה אשר, להקל על עסקים קטנים ולסייע להם בתחילת דרכם, החליטה הרשותלהעניק אישור לפטור מניכוי מס במקור לבעלי תיק חדש במס הכנסה, שסווגו במע"מ כ"עוסק פטור". עד כה, הכלל המנחה היה כי שיעור ניכוי המס במקור לעסקים חדשים לא יפחת מ- 5% למשך חצי שנה.

"עוסק פטור" במע"מ מוגדר כעסק שמחזור העסקאות שלו בכל עסקיו אינו עולה על 98,707 ₪ לשנה והוא מסווג כך במע"מ (סוג תיק 20). העוסקים הפטורים הפותחים תיק חדש במס הכנסה ומעוניינים ליהנות מהאישור לפטור לניכוי מס במקור יכולים לפנות למשרדי השומה וזאת עד שהרשות תשלים את המהלך למתן ההקלה באופן אוטומטי.

משרדי השומה הונחו להעניק את ההקלה האמורה, למעט במקרים בהם יש נסיבות המחייבות התייחסות אחרת, כגון: קיומם של מחדלים או חובות ואז האישור יינתן בהתאם לנסיבות הספציפיות. עוד הונחו המשרדים לבחון את שיעור הניכוי במקרים בהם שונה הסיווג במע"מ מ"עוסק פטור" ל"עוסק מורשה".

מהלך זה מצטרף למהלכים נוספים שקידמה הרשות להקלה על עסקים קטנים ובהם אישורי שומה עצמית אוטומטים, דו"ח שנתי מקוצר והרחבת מעגל המדווחים על בסיס מזומן למע"מ.

אנו מכבדים זכויות יוצרים ועושים מאמץ לאתר את בעלי הזכויות בצילומים המגיעים לידינו. אם זיהיתים בפרסומינו צילום שיש לכם זכויות בו, אתם רשאים לפנות אלינו ולבקש לחדול מהשימוש באמצעות כתובת המייל: ashdodonline1@gmail.com

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מאיר אוליאל
| 17:00

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