ראשי » יישום הוראות סעיף 3(ט1) לפקודה ובכלל

יישום הוראות סעיף 3(ט1) לפקודה ובכלל

לקראת 31.12 יש לבחון סוגיות המס שעולות מדוחות החברות המבוקרות ולהציף את החשיפות מיסוי לבעלי המניות ולמנהלים, במיוחד בהקשר של יישום הוראות סעיף 3(ט1) לפקודה. בשל האחריות שיש למייצגים כמי שמלווים את הלקוחות בהכנת דוחות המס אין מקום להתפשר בדיווח תקין לרשות המיסים במיוחד בימים אלה הרשות שמה לעצמה למטרה את בחינת המקרים שבהם המייצגים לא עמדו על יישום הוראות הפקודה על פי עמדת רשות המיסים ובמיוחד של סעיף 3(ט1) לפקודה וממהרים במסקנות נחפזות שבהם המייצגים נדרשים להיחקר באזהרה בכל הקשור לסיוע בהכנת דוחות המס עבור לקוחותיהם.

לכשעולה סוגיה בנוגע ליישום הוראות הפקודה מומלץ לקבל חוות דעת משפטית או לחילופין לפנות אל רשות המיסים לקבלת החלטה מקדמית

לחץ למצגת שהועברה ע"י עו"ד סיימון יניב לחברי לשכת רואי החשבון בנוגע לסוגיות בישום סעיף 3(ט1) לפקודה.

קישור להוראת ביצוע 7/2017 שדנה בישום הוראות סעיף 3(ט1) לפקודה

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.

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