ראשי » תיקון תקנות מיסוי משקעים בשותפויות נפט וגז

תיקון תקנות מיסוי משקעים בשותפויות נפט וגז

פורסמו תקנות חישוב ההכנסה בידי מחזיקים בשותפויות נפט וגז

פורסמו תקנות מס הכנסה (כללים לחישוב המס בשל החזקה ומכירה של יחידות השתתפות בשותפות לחיפושי נפט) (תיקון), התשפ"ב-2021 ("התיקון" או "התקנות החדשות").

בתקנות החדשות נערכו שינויים מהותיים ביחס לתקנות מס הכנסה (כללים לחישוב המס בשל החזקה ומכירה של יחידות השתתפות בשותפות לחיפושי נפט), התשמ"ט-1988 ("התקנות הישנות"), שקובעות את את הכללים לחישוב המס בגין החזקה ומכירה של יחידות השתתפות בשותפויות נסחרות לחיפוש והפקה של נפט וגז.

התיקון קובע, כי בשלב החיפוש וההקמה שבו השותפויות נושאות בעיקר הוצאותיהן המחזיקים ביחידות ימוסו בשיטה החד-שלבית דהיינו כשותפות שהכנסותיה או הפסדיה מיוחסות למחזיקים ביחידות על פי חלקם, ובהתאמות הנדרשות בחישוב רווח/הפסד הון ממכירת היחידות באותו שלב ואילו בשלב ההפקת הנפט ו/או הגז רישום וממועד רישום רווחים, נקבע שהשותפות תמוסה בשיטה הדו-שלבית כחברה (המכונה: "שותפות סגורה"), ויחולו על המחזיק התאמות בחישוב רווח ההון ממכירת היחידות הנמכרות מאותו שלב ואילך בנוסף להתאמות הנדרשות שמתייחסות לשלב החיפוש וההקמה. כמו-כן, נקבע, כי תחול חובת ניכוי מס במקור בעת ביצוע חלוקת רווחים למחזיקים.
כמו כן, נקבעו הוראות מעבר שמסדירות את האופן שבו שותפויות קיימות תהפוכנה לשותפויות סגורות.

במסגרת תקנות 6 ו -7 לתקנות החדשות קבעו כי התקנות הקודמות שתחולתן פקע ביום 30.6.2015 יוארכו מאותו מועד ועד ליום 31.12.2021 והחל מיום 1.1.2022 יחולו התקנות החדשות.

קישור לתיקון

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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