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ضع وصفاً للصورة الأولى الصغيره هنا1 ضع وصفاً للصورة الثانية الصغيره هنا2 ضع وصفاً للصورة الثالثه الصغيره هنا3 ضع وصفاً للصورة الرابعه الصغيره هنا4
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افتراضي المالية- تخطط لزيادة حصيلة ضريبة التصرفات العقارية إلى 10 مليارات جنيه





تخطط وزارة المالية ومصلحة الضرائب إلى زيادة قيمة المتحصلات من الضريبة على التصرفات العقارية الى نحو 10 مليارات جنيه خلال الفترة المقبلة مقارنة بنحو 200 إلى 300 مليون جنيه حصيلة حالية.
وقالت مصادر حكومية إنه تم اجراء تعديل تشريعى على المادة 42 لسنة 2013 من قانون الضريبة العامة على الدخل لتسرى على التصرفات المشهرة وغير المشهرة.
وتنص المادة على أنه تفرض ضريبة بسعر 2.5% وبغير أى تخفيض على إجمالى قيمة التصرف فى العقارات المبينة أو الأراضى للبناء عليها، عدا القرى، سواء انصب التصرف عليها بحالتها أو بعد إقامة منشآت عليها وسواء كان هذا التصرف شاملاً العقار كله أو جزءا منه أو وحدة سكنية منه أو غير ذلك وسواء كانت المنشآت مقامة على أرض مملوكة للممول أو للغير، وسواء كانت عقود هذه التصرفات مشهرة أو غير مشهرة.
وتابعت المصادر: إن المقصود بالتصرف ليس عبارة عن شراء وحدة من شركة استثمارعقارى، فالشراء الأول من جهة خاضعة للضريبة ليس تصرفا عقاريا، ولكن إذا أعاد المشترى بيع الوحدة مرة أخرى فإنها تخضع لضريبة التصرفات العقارية بنسبة 2.5% من قيمة البيع، وتم إنشاء وحدة بمصلحة الضرائب لمتابعة تحصيل الضريبة.
وأضافت المصادر أن المخاطبين بالضريبة كل من تصرف فى أى وحدة سكنية أو إدارية أو أرض معدة للبناء عليه إخطار مصلحة الضرائب بالتصرف خلال 30 يوما من البيع، ويقوم بسداد الضريبة من تلقاء نفسه حتى لا تسرى عليه غرامات التأخير من اليوم التالى لانتهاء المهلة.
وقالت المصادر إنه فى الفترة السابقة تمت ملاحظة أن نسبة ضئيلة من المتصرفين فى العقارات تتقدم وفقا للقانون، ومن ثم سيتم بتكثيف الجهود لملاحقة غير المسددين للضريبة.
وأضاف أنه سيتم الحصول على معلومات عن معدلات التصرفات العقارية التى تمت من خلال شركات نقل الملكية والمحاكم وفقا لعمليات صحة التوقيع والنفاذ بالإضافة الى مكاتب الشهر العقارى عبر توكيلات البيع التى تتم للشخص نفسه أو للغير وينص التوكيل على أنه لا يجوز التوكيل إلا بحضور الطرفين وموضوع التوكيل عقار يعتبر تصرفا عقاريا.
وذكرت المصادر أنه سيتم إرسال عدد من العاملين بمصلحة الضرائب لتجميع البيانات فى هذه الجهات، ويجرى حاليا اعداد برنامج مميكن لوضع البيانات المجمعة عبر نظام إلكترونى لإحكام قبضة مصلحة الضرائب على التصرفات العقارية التى تمت منذ تطبيق القانون حتى الآن لأنها مصدر رئيسى من مصادر الخزانة العامة.
وطالبت المصادر كل من قام بإجراء تصرف عقارى خلال الفترة الماضية بأن يبادر بالسداد من تلقاء نفسه وما عليها من غرامات من اليوم التالى لانتهاء المهلة، على اساس ان المصلحة ستخاطبه بالضريبة وغرامات تأخيرها من تاريخ التصرف.
وحذرت المصادر من انه سيتم اتخاذ كل الإجراءات القانونية ضد المتخلفين عن السداد، وقد تصل الى رفع دعوى تهرب ضريبى للحالات الكبرى.
وذكرت أن الضريبة ستطبق على من يقوم ببيع العقار لمرة واحدة، لكن فى حال تكراره بيع عقارات أخرى سيخضع لضريبة الدخل على النشاط التجارى، والتى تبلغ 22.5%.
وضربت المثال بشخص باع عقاره بقيمة مليون جنيه فإن ضريبة التصرفات العقارية فى هذه الحالة 2.5% من قيمة البيع يعنى أنها 25 ألف جنيه.

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