در پایان هر سال مالی، شرکت‌ها و صاحبان مشاغل باید دفاتر تجاری پلمپ‌شده خود را به اداره مالیات تحویل بدهند. پلمپ دفاتر قانونی در اداره ثبت شرکت‌ها انجام می‌شود. کارشناسان این مرکز تمام صفحات را شماره‌گذاری می‌کنند و مهر می‌زنند تا امکان تغییر اطلاعات آنها وجود نداشته باشد. نکته بسیار مهمی که تمامی اشخاص حقیقی و حقوقی باید به آن توجه داشته باشند این است که حتی اگر فعالیتی نداشته‌اند، باید دفاتر سفید و خالی خود را به این اداره تحویل دهند. در واقع، پلمپ دفاتر طبق قانون اجباری است و صاحبان کسبوکار باید فعالیت یا عدم فعالیت خود را به ثبت رسمی برسانند. اگر اشخاص در مهلت مقرر برای پلمپ دفاتر خود اقدام نکنند، مشمول جریمه میشوند و از کلیه معافیتهای مالیاتی نیز محروم خواهند شد. در این مقاله، به جریمه تاخیر در پلمپ دفاتر قانونی طبق آخرین اصلاحات قانونی آن می‌پردازیم.
ماده قانونی پلمپ دفاتر
طبق ماده ۱۹۳ قانون مالیاتهای مستقیم، در صورتی که مودیان دفاتر قانونی خود را ارائه ندهند یا ترازنامه و حساب سود و زیان خود را تسلیم نکنند، مشمول جریمهای معادل بیست درصد (۲۰%) مالیات برای هر یک از این موارد خواهند بود. همچنین عدم تسلیم دفاتر تجاری در دوره معافیت موجب عدم استفاده از معافیت مقرر در سال مربوط خواهد شد. به قانون پلمپ دفاتر قانونی در ماده ۱۴ و ۱۵ قانون تجارت ایران نیز اشاره شده است. مطابق با آنها، دفتر کل، دفتر روزنامه، دفتر کپیه، دفتر دارایی و سایر دفاتر قانونی که اشخاص حقیقی و حقوقی از آنها استفاده می‌کنند باید طبق مقررات تنظیم شوند و در غیر این صورت مشمول جریمه خواهند شد. همچنین برای عدم پلمپ دفاتر در موعد مقرر جزای نقدی در نظر گرفته شده است.
جریمه رد دفاتر قانونی
طبق قوانین جدید مالیاتی، بندی که به جریمه ده درصدی (۱۰%) رد دفاتر تجاری اشاره داشت حذف شده است. در حال حاضر، جریمه رد دفاتر قانونی همانند جریمه تاخیر در پلمپ دفاتر قانونی است که معادل ۲۰ درصد از مالیات خواهد بود.
مطابق با آیین‌نامه تحریر دفاتر تجاری، تخلف از تکالیف زیر موجب رد دفاتر و تعلق جرائم می‌شود:
- در صورتی که دفاتر ارائه‌شده به نحوی از پلمپ خارج شده باشند و یا فاقد یک یا چند برگ باشند.
- عدم ثبت یک یا چند فعالیت مالی و پولی در دفاتر یا تقدم ثبت یک یا چند معامله نسبت به تاریخ وقوع آنها.
- ثبت تمام یا قسمتی از یک فعالیت در حاشیه یا بین سطور و سفید گذاشتن بیش از حد معمول.
- تراشیدن، پاک کردن و محو کردن مندرجات دفاتر قانونی با مواد شیمیایی و رنگ و جوهر و نظایر آنها به منظور سوءاستفاده.
- عدم ارائه یک یا چند جلد از دفاتر ثبت و پلمپ‌شده (ولو نانویس) و استفاده از دفاتر نانویس سال‌های قبل.
- تاخیر در تحریر دفاتر و عدم ثبت خلاصه عملیات.
- اشتباه در حساب و ثبت عملیات مجموعه.
جریمه عدم ارائه دفاتر قانونی
تاخیر در پلمپ دفاتر تجاری به معنی عدم پلمپ دفاتر تجاری در موعد مقرر است. بنابراین جریمه عدم ارائه دفاتر قانونی همانند جریمه تاخیر در پلمپ دفاتر قانونی خواهد بود.
مطابق با آیین‌نامه تحریر دفاتر قانونی، تخلف از تکالیف زیر موجب تعلق جریمه دفاتر قانونی می‌شود:
- عدم ارائه دفاتر تجاری پلمپ‌شده مربوط به سال مالیاتی مورد رسیدگی.
- قلم زدن و دست بردن در مندرجات دفاتر قانونی.
- تراشیدن، پاک کردن، محو کردن و ناپدید کردن مندرجات دفاتر تجاری.
- ثبت تمام یا قسمتی از یک فعالیت بین سطور یا در حاشیه دفتر.
- سفید گذاشتن تمام یا بخشی از برگ‌ها بیش از حد مجاز مقرر در آیین‌نامه.
پرسش‌های پرتکرار در مورد جریمه تاخیر در پلمب دفاتر قانونی
جریمه تاخیر در پلمپ دفاتر قانونی چقدر است؟
طبق ماده ۱۹۳ قانون مالیاتهای مستقیم، در صورتی که مودیان دفاتر قانونی خود را در مهلت تعیینشده ارائه ندهند، مشمول جریمهای معادل بیست درصد (۲۰%) مالیات خواهند بود و از کلیه معافیتهای مالیاتی نیز محروم خواهند شد.
عدم پلمپ دفاتر در موعد مقرر چه جریمهای در پی دارد؟
جریمه عدم پلمپ دفاتر قانونی در زمان مقرر همانند جریمه تاخیر در پلمپ دفاتر تجاری است. این جریمه معادل بیست درصد از مالیات خواهد بود.
جریمه رد دفاتر قانونی چقدر است؟
طبق جدیدترین تغییرات قوانین مالیاتی، بندی که به جریمه ده درصدی (۱۰%) رد دفاتر قانونی اشاره داشت حذف شده است. در حال حاضر، جریمه رد دفاتر تجاری همانند جریمه تاخیر در پلمپ دفاتر قانونی است که معادل ۲۰ درصد از مالیات خواهد بود.
منظور از جریمه دفاتر قانونی چیست؟
پلمپ دفاتر طبق قانون اجباری است و صاحبان کسبوکار باید فعالیت یا عدم فعالیت خود را به ثبت رسمی برسانند. اگر اشخاص در مهلت مقرر برای پلمپ دفاتر خود اقدام نکنند، مشمول جریمه میشوند و از کلیه معافیتهای مالیاتی نیز محروم خواهند گشت.
*** «پلمپ» در حقیقت یک اشتباه رایج است و حالت درست این کلمه «پلمب» است.
سلام
من یه شرکت در اواخر دیماه امسال ثبت کردم. برای پلمپ دفاتر سال ۱۴۰۰ اقدام نکردم. با توجه به اینکه تا پایان سال فعالیت مالی ندارم میخواستم ببینم چه عواقبی خواهد داشت؟
سلام زمانی که شما اظهارنامه ای به اداره دارایی مبنی بر کارکرد در اون سال مالی ارائه ندهید اصلا مشمول رسیدگی مالیاتی قرار نمیگیرید و طبق قانون جریمه تاخیر در پلمپ دفاتر برای شما لحاظ نمیشه چون مالیاتی نباید پرداخت کنید که بخواد جریمه ای ام ازش مطالبه کنن
نحوه محاسبه ۲۰ درصد جریمه چگونه است
I really liked your post.Really looking forward to read more. Fantastic.
I really enjoy the blog.Really looking forward to read more. Really Cool.
omeprazole heartburn omeprazole classification
Muchos Gracias for your blog article.Much thanks again. Really Cool.
A big thank you for your article post.Thanks Again. Want more.
I really liked your blog post.Much thanks again. Keep writing.
I value the blog post. Want more.
Thank you ever so for you article post.Thanks Again. Really Great.
I really like and appreciate your post.Really looking forward to read more. Will read on…
Hi! I simply would like to give you a huge thumbs up for your excellent info you have got here on this post. I am returning to your blog for more soon.
Muchos Gracias for your post.Thanks Again. Fantastic.
I am now not positive the place you are getting your information, but good topic. I must spend a while finding out more or understanding more. Thanks for wonderful information I was searching for this information for my mission.
Hi, I do believe this is an excellent blog. I stumbledupon it 😉 I may return yet again since ihave saved as a favorite it. Money and freedom is The Skin Company Cream Reviews bestway to change, may you be rich and continue to guide other people.
stromectol generic name – ivermectin new zealand ivermectin tablets for humans
I am really impressed with your writing skills and also with the layout on your blog. Is this a paid theme or did you modify it yourself? Anyway keep up the excellent quality writing, it is rare to see a nice blog like this one today.
I truly appreciate this blog post. Cool.
I am continually browsing online for ideas that can assist me.Thx!Here is my blog … 163.30.42.16
Nice post. I was checking constantly this blog and I am impressed! Very helpful information particularly the last part I care for such info much. I was seeking this particular info for a very long time. Thank you and best of luck.
Anodized Aluminum Hardware Suppliersスーパーコピーブランド
Hi there, just became aware of your blog through Google,and found that it is truly informative. I am gonna watch out for brussels.I will be grateful if you continue this in future.Numerous people will be benefited from your writing.Cheers!
When some one searches for his vital thing, thus he/she needs to be available that in detail, thus that thing is maintained overhere.
I cannot thank you enough for the post. Great.
Thanks so much for the post.Much thanks again. Really Great.
Beg to be referred to if a slight of any stage: Deer. help writing papers Xpxsxg yvtvuo
This was an excellent piece of content. I really liked it. I’ll return to see more. Thanks .
I just like the helpful information you supply in your articles.I’ll bookmark your blog and test once more here frequently.I am moderately sure I’ll be informed a lot of new stuffright here! Good luck for the next!
Aw, this was an extremely nice post. Taking the time and actual effort to create a very good article… but what can I say… I put things off a whole lot and don’t manage to get nearly anything done.
tired after stopping prednisone prednisone for sale online tachycardia prednisone withdrawal
Hi there, this weekend is fastidious for me, because this point in time i am reading this wonderful informative post hereat my house.
I wanted to thank you for this wonderful read!! I absolutely enjoyed every little bit of it. I have got you saved as a favorite to look at new things you postÖ
Currently it appears like BlogEngine is the top bloggingplatform available right now. (from what I’ve read) Is that what you’re using on your blog?
hi!,I like your writing very much! proportion we keep up a correspondence extra about your post on AOL? I need an expert in this area to unravel my problem. May be that’s you! Taking a look ahead to see you.
I¡¦m no longer sure where you’re getting your information, however great topic. I must spend a while learning more or understanding more. Thanks for fantastic info I was on the lookout for this info for my mission.
Very informative article post.Really thank you! Want more.
I really liked your article. Keep writing.
Hello, its pleasant article on the topic of media print, weall understand media is a wonderful source of facts.
Greetings! I know this is kind of off topic but I was wondering if you knew where I could find a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having trouble finding one? Thanks a lot!
Very nice post. I just stumbled upon your blog and wished to say that I’ve really enjoyed surfing around your blog posts. In any case I?ll be subscribing to your rss feed and I hope you write again very soon!
Im grateful for the article.Really thank you!
I really liked your article.Much thanks again. Much obliged.
This is one awesome article post. Great.
Thanks in support of sharing such a good thought, piece of writing is good,thats why i have read it completely
I really like and appreciate your blog article.Much thanks again. Will read on…
I cannot thank you enough for the blog.Really thank you! Much obliged.
I loved your article post.Much thanks again. Fantastic.
I truly appreciate this blog.Really thank you! Keep writing.
I loved your blog.Really looking forward to read more. Really Great.
Ahhhh! While reading this I almost forgot I had a hot pocket in the microwave lol. Nice post, will be reading more soon.
You completed a number of good points there. I did a search on the subject and found the majority of people will agree with your blog.
dapoxetine + sildenafil sildenafil for pulmonary hypertension sildenafil for dogs
Fairly! This was an extremely fantastic write-up. A lot of many thanks for delivering this data
I really liked your blog post.Thanks Again. Really Cool.
stromectol pill ivermectin tablets for humans for sale – stromectol covid
I love what you guys are usually up too. This type of clever work and coverage!Keep up the very good works guys I’ve incorporated you guys to my personal blogroll.
Great article post.Thanks Again. Awesome.
Hey, thanks for the blog post. Really Cool.
Awesome article.Much thanks again. Want more.
Really appreciate you sharing this blog article.Really looking forward to read more. Keep writing.
india pharmacy canadian pharmacy world reviews
I really enjoy the blog article.Thanks Again. Awesome.
Awesome blog.Much thanks again. Want more.
Thanks so much for the post.Really thank you!
Very good article.Really thank you! Fantastic.
Muchos Gracias for your blog article.Thanks Again. Great.
This is one awesome blog post.Much thanks again. Fantastic.
wow, awesome blog article.Really thank you! Really Cool.
Thank you for your blog post.Much thanks again. Great.
Im grateful for the blog post.Much thanks again. Much obliged.
durvet ivermectin horse paste ivermectin pour on for cattle
There is certainly a great deal to find out about this issue. I really like all the points you’ve made.
Hello my friend! I wish to say that this article is awesome, nice written and come with almost all vital infos. I’d like to look more posts like this .
I really liked your article post.Really thank you! Keep writing.Loading…
Thank you ever so for you blog.Really looking forward to read more. Awesome.
Hello.This post was extremely interesting, particularly because I was browsing natural treatment for eczema thoughts on this subject last Tuesday.
Please let me know where you got your theme. Bless you
۴۱۲۲۷۱ ۳۵۸۹۱۱I surely did not recognize that. Learnt a thing new nowadays! Thanks for that. 757361
Casino coupon code: 25CRAZYCHIP Casino coupon code: No code required This isn’t a conventional casino, that much is clear. From the logo to the layout, Crazy Luck Casino has a very unusual vibe to it – a homegrown vibe that suggests it’s a very small operation, run by a quirky and tight-knit team. Kats Casino: Get $120 Free Chip No Deposit Bonus at Kats Casino! Step into the world of Kats Casino, where luxury meets gambling excellence! Renowned in the gambling industry for… One thing’s for sure: like, love or hate it, you won’t forget this site in a hurry. Rival Powered Gaming are the company whose software is used to access the suite of casino games. You can download it to your PC to play or can elect for instant play in-browser instead. In all, Crazy Luck Casino is packing more than 90 games, from video poker to slots and from scratch cards to keno. In faltering English, Crazy Luck Casino bangs on about its i-Slots, revealing in the process just how badly dated this site is.
https://bookmark-nation.com/story15057114/poker-star-sports-betting
Sometimes, an real money casinos will ask for no deposit bonus codes to redeem your no deposit casino bonus. Even though not every casino requires no deposit codes, the ones that do are quite strict that you use the correct free no deposit casino bonus codes when creating a new account. And of course, with real money casino games come real money jackpots. At online casinos, jackpots can reach into the millions of dollars – meaning that a lucky spin could change your life forever. So if you’re looking for excitement and the chance to win big, there’s no better option than playing real money casino games. There is a major difference between real-money online casino games and social casino gaming options. For one, you can actually win real money in states that offer real online gaming versus on a free social casino platform or app.
What’s up, just wanted to tell you, I loved this article.It was inspiring. Keep on posting!
Thanks for sharing your thoughts aabout 스포츠토토.Regards
I really like and appreciate your article. Will read on…
Great article post.Much thanks again. Really Cool.
Wow, great article.Much thanks again. Cool.
Hi my loved one! I wish to say that this post is awesome, nice written seo and sem services include approximately all important infos.I’d like to peer more posts like this.
Major thankies for the blog post.Really thank you!
It is truly a nice and useful piece of info. I’m glad that you shared this useful information with us.Please keep us informed like this. Thanks for sharing.
Whoa lots of superb info.writing essay argumentative essay topics i need help writing
Thanks for sharing your thoughts. I really appreciate your efforts and I will be waiting for yournext post thank you once again.
Muchos Gracias for your article.Thanks Again. Really Great.
Hi there to every , as I am really keen of reading this blog’s post to be updated regularly. It contains good stuff.
Good day! Do you know if they make any plugins tohelp with SEO? I’m trying to get my blog to rank for some targetedkeywords but I’m not seeing very good results. If you knowof any please share. Many thanks!
hydroxychoriquine aralen for sale hydroxicloriquine
This is one awesome post.Thanks Again. Keep writing.
Im grateful for the blog post.Really thank you!
great issues altogether, you just received a logo new reader. What could you suggest about your submit that you just made some days ago? Any certain?
I do agree with all of the ideas you have offered to your post. They are very convincing and will definitely work. dezobarieri.ge
Thanks again for the blog article.Really thank you! Really Cool.
I like the helpful information you provide in your articles. I’ll bookmark your blog and check again here frequently. I’m quite sure I will learn plenty of new stuff right here! Best of luck for the next!
I really enjoy the blog.Really looking forward to read more.
Greetings! Very helpful advice in this particular article!It is the little changes which will make the most important changes.Thanks a lot for sharing!
Hi there, just became aware of your blog through Google, and found that it’s reallyinformative. I’m gonna watch out for brussels.I’ll be grateful if you continue this in future.Lots of people will be benefited from your writing. Cheers!
Thanks for the blog. Will read on…
Hello my friend! I wish to say that this post is amazing, great written and come with almost all important infos. I¡¦d like to see more posts like this .
I do not even know how I ended up here, but I thought this post was great. I do not know who you are but certainly you’re going to a famous blogger if you are not already 😉 Cheers!
fantastic publish, very informative. I ponder why the other experts of this sector donot notice this. You must proceed your writing.I am sure, you have a great readers’ base already!
Thanks for sharing, this is a fantastic blog article.Really looking forward to read more. Keep writing.
I needed to thank you for this wonderful read!! I absolutely enjoyed every little bit of it. I’ve got you bookmarked to look at new stuff you postÖ
Very neat blog.Much thanks again. Really Great.
Hey there! I’ve been reading your weblog for a long time now and finally got the courage to
go ahead and give you a shout out from Kingwood Texas! Just wanted to
tell you keep up the great work!
I love your blog.. very nice colors & theme. Did you make this
website yourself or did you hire someone to do it for you?
Plz reply as I’m looking to design my own blog and would like to know
where u got this from. many thanks
Excellent way of describing, and nice post to obtain information about
my presentation subject matter, which i am going to convey
in school.
Heya i am for the first time here. I came across this board and
I find It really useful & it helped me out a lot. I hope to give something back and
aid others like you helped me.
Here is my blog … vpn coupon 2024
My spouse and I stumbled over here different web address and thought
I may as well check things out. I like what I see so now i am following you.
Look forward to checking out your web page yet again.
Feel free to visit my web page vpn special code
My developer is trying to persuade me to move to .net from PHP.
I have always disliked the idea because of the costs. But he’s tryiong
none the less. I’ve been using Movable-type on various
websites for about a year and am anxious about switching to another platform.
I have heard excellent things about blogengine.net.
Is there a way I can transfer all my wordpress content into it?
Any help would be really appreciated!