ראשי » פורסמו החלטות כופר לשנת 2019

פורסמו החלטות כופר לשנת 2019

רשות המיסים פרסמה את קובץ החלטות ועדות-הכופר של שנת-המס 2019 הקובץ כולל 191 החלטות, מתוכן 83 החלטות בתיקי מס הכנסה ומיסוי מקרקעין ובכללם 14 תיקים של השמטת הכנסות משכר דירה ו-11 תיקים של עבירות בתחום הנדל"ן ביניהם דיווח כוזב למיסוי מקרקעין והתחמקות ממס רכישה), 104 החלטות בתיקי מכס ומע"מ ו-4 החלטות משותפות למכס מע"מ ומס הכנסה.

בין ההחלטות שפורסמו הבולטות בהם הם: חברת שטראוס בריאות בע"מ שהוטל עליה כופר כסף בסך של כ- 1,125,000 ₪ בגין דיווח כוזב במטרה להתחמק מתשלום מכס בסך של כ- 1,870,000 ₪ והכנסות שכ"ד שלא דווחו במשך 5 שנים בסך של 3 מיליון ₪ שבגינם הוטל כופר בסך של 400,000 ₪.

קבלת הבקשה ובתשלום הכופר נסגר תיק החקר שנפתח כנגד הנישום ומהווה למעשה סנקציה חליפית להעמדה לדין.

קביעת הכופר וקבלת הבקשה מתחשבת בין היתר בסוג העבירה ובסכום המס שהוחסר מקופת המדינה, הסרת המחדל בתשלום המס שהוחסר בנסיבות אישיות והמלצת היחידה החוקרת והפרקליטות

השונות בקביעת סכומי הכופר נובעת מנסיבות המקרה ואין יכולת לדעת מראש מה סכום הכופר שיקבע אם בכלל.

יצוין שאין מדובר בבקשה סטנדרטית ופשוטה והגשת הבקשה דורשת התמקצעות וניסיון רב בתחום בכדי להגדיל את הסיכויים לקבלת הבקשה.

למשרדינו ניסיון רב בהגשת בקשות לכופר ונשמח לסייע לנדרשים בליווי בתהליך.

לקישור להחלטות הכופר

הרשמו למגזין שלנו

פוסטים נוספים

כנס רואי חשבון

השתתפותו של עו"ד ורו"ח סיימון יניב במושב שהתקיים בכנס לשכת רואי החשבון בישראל בנושא חקירות רואי חשבון ע"י רשות המיסים

עו״ד סימון יניב בוועדת הכספים בכנסת | 11.2.25

השתתפותו של עו"ד ורו"ח סיימון יניב כנציג לשכת רואי חשבון בדיון שנערך בועדת הכספים להדוף את הצעת חוק להגבלת הוצאות ותשומות במזומן

פסיקה תקדימית: גרוש יחויב במיליוני שקלים עקב התחייבות למיסוי בינלאומי בהסכם ממון

פסק הדין המונח לפנינו מעלה סוגיות מהותיות בדבר פרשנות הסכמי ממון וחבויות מס בינלאומיות במשפט המשפחה הישראלי. המקרה דנן עוסק בסכסוך בין בני זוג לשעבר,

כיצד יש לדווח על הכנסות בתיק של נפטר

כיצד מגישים דו"ח מס בתיק נפטר השאלה: לאחר פטירתו של נישום במס הכנסה, התיק משנה את שמו ליורשי המנוח… ז"ל. נשאלת השאלה כיצד יש להגיש

עו”ד ורו”ח סיימון יניב, מתמחה ובקיא בדיני המס והלבנת ההון, בעל ידע וניסיון רב בתחום המיסוי, מס הכנסה אזרחי ופלילי, מיסוי מקרקעין, מע”מ ומכס.

צרו קשר

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