ראשי » רשות המסים תשיב מיליארד שקל לבעלי דירות

רשות המסים תשיב מיליארד שקל לבעלי דירות

רשות המסים תשיב מיליארד שקל לבעלי דירות בגין גביית מס שבח שלא כדין

בתביעה ייצוגית שנתקבלה בימים אלו נקבע רשות המיסים תשיב מעל מיליארד שקל לעשרות אלפי בעלי דירות מהם גבתה מס שבח ביתר בעת מכירת דירתם. זאת, לאחר שביהמ"ש המחוזי בת"א קיבל תביעה ייצוגית נגד הרשות, בגין גבייה שלא כדין של מס שבח של אלפי שקלים מבעלי דירות שהשכירו אותן לאורך השנים בפטור ממס; כשבעלי הדירות ביקשו למכור אותן, החליטה רשות המסים לחשב "פחת" על הדירות, באופן שהגדיל את הפער בין ערך הדירה ברכישה לערכה במכירה – והעלה באלפי שקלים את מס השבח.

השופט חגי ברנר ציין כי "כאשר עסקינן ברשות המסים, הפרט מניח ומצפה לפי תומו שגביית המסים תיעשה באופן חוקי, תוך ידיעה שאם לא ישלם את מיסיו, כפי שהוא נדרש לעשות, הוא צפוי לסנקציות אזרחיות ואף פליליות. דווקא משום כך, ישנה חשיבות רבה למוסד התובענה הייצוגית, לשם השבת כספי מסים שנגבו שלא כחוק, והמקרה שלפנינו יוכיח".

"פחת" הוא כלי חשבונאי המשקף את הירידה בשווי של דירה על פני תקופת הבעלות והשימוש בה, כתוצאה מבלאי והתיישנות. הבקשה לאישור התובענה הייצוגית עסקה בשאלת החוקיות של ניכויי הפחת שערכה רשות המסים, בבואה לחשב מס שבח בגין מכירת דירות מושכרות, לפי חוק מיסוי מקרקעין (שבח ורכישה).

נקבע, כי "רשות המסים עשתה דין לעצמה, ובניגוד לקביעת המחוקק, גבתה ועודנה גובה כספי מס שבח ביתר מחברי הקבוצה, אגב פרשנות מוטעית של חוק הפטור ועל יסוד היקש מהוראת חוק אחרת, הדנה בכלל במי שבחר במסלול מס המחזור. בעשותה כן, גבתה הנתבעת מחברי הקבוצה מס שלא כדין ובחוסר סמכות".

יש לציין כי בכוונת רשות המיסים לערער על ההחלטה לבית המשפט העליון אולם לאלו שזכאים לחישוב מתוקן ולהחזר מס אני מציע להגיש בקשה לתיקון שומה בכדי שתעמוד על הזכות לתיקון במקרה שבית המשפט העליון ידחה את הערעור בסופו של יום שכן התקופה לתיקון מוגבלת ל-4 שנים מיום שאושרה כשומה עצמית (המנהל רשאי לבדוק את השומה תוך 8 חודשים מהיום שהוגשה ההצהרה ע"י המוכר – לאשר את השומה או לקבוע שומה בהסכמה או לפי מיטב שפיטה).

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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