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רשות המיסים ו NTF

רשות המיסים פרסמה לאחרונה את עמדתה ביחס למכירת NFT וקבעה באופן גורף וחריג כי לעמדתה מדובר בנכס עסקי החייב במס.
לדעתי עמדתה הגורפת של רשות המיסים א. איננה מחייבת כפי שנקבע בפסיקה ב. העמדה ניתנת לסטירה בנסיבות בהם יוכח על פי העקרונות שנקבעו בפסיקה אין ולא ניתן לקבוע כי מדובר במכירת נכס עסקי. ג. בכל מקרה שבון קיים ספק ביחס לסיווג העסקה, מומלץ לבחון את המצב העובדתי לקבל חוות דעת משפטית תומכת בעמדה שננקטה ואף לתת גילוי על הדבר ככל שנדרש ביחס לעמדה שננקטה על פי הוראות החוק.

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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