هر کارفرمایی مبالغی را با عناوین حقوق و دستمزد به کارمندان، کارگران، مشاوران و به طور کلی پرسنل مستقیم و غیرمستقیم خود پرداخت می‌کند. قانون، کارفرمایان را مکلف کرده است که قبل از پرداخت هرگونه دستمزد و حقوقی، بخشی از آن را کسر کرده و به حساب سازمان امور مالیاتی پرداخت کنند.
نوشته مرتبط: تعریف مالیات مستقیم و غیرمستقیم
به بیان کوتا‌ه‌تر، اشخاص باید بخشی از مبالغ پرداختی به شخص ثالث را به اداره مالیات پرداخت کنند.
مثال اول: بخشی از حقوق کارگرهای یک کارخانه در قالب مالیات تکلیفی به سازمان امور مالیاتی پرداخت می‌شود.
مثال دوم: یک شرکت به عنوان کارفرما بخشی از کار خود را به یک شرکت پیمانکار واگذار می‌کند. این کارفرما باید پیش از پرداخت دستمزد پیمانکار، بخشی از آن را به عنوان دستمزد به سازمان امور مالیاتی واریز کند. همچنین آن پیمانکار هم ممکن است تعدادی پرسنل داشته باشد که آن‌ها حقوق و دستمزد دریافت می‌کنند. در این صورت این پیمانکار هم باید بخشی از این مبالغ را پیش از پرداخت به پرسنل خود، به اداره امور مالیاتی واریز کند.
توجه کنید که هرگونه مبالغی دیگری همچون حق‌المشاوره و … که به اشخاص ثالث پرداخت می‌شود هم شامل مالیات است؛ مگر در مواردی خاص که معاف از مالیات باشد.
معادل انگلیسی مالیات تکلیفی Withholding Tax یا به اختصار WHT است و به مالیاتی گفته می‌شود که وظیفه‌ی پرداخت آن بر عهده شخص دیگری غیر از مؤدی است.
سامانه مرتبط: سامانه استعلام و پرداخت بدهی مالیاتی
بعد از اینکه به این سوال پاسخ دادیم که «مالیات تکلیفی چیست؟»، بهتر است به این بپردازیم که «انواع مالیات تکلیفی چیست؟».
انواع مالیات‌های تکلیفی چیست؟
در قانون مالیات‌های مستقیم مصوب ۸۰/۱۱/۲۷ انواع مالیات‌های تکلیفی به شرح زیر آمده است:
۱. مالیات تکلیفی اجاره ملک (ماده ۵۳ تبصره ۹)
۲. مالیات تکلیفی حقوق (مواد ۸۵ و ۸۶اصلاحی)
۳. مالیات تکلیفی مضاربه (ماده ۱۰۲)
۴. مالیات تکلیفی حق‌الوکاله (ماده ۱۰۳)
۵. مالیات تکلیفی حق‌الزحمه‌ها (ماده ۱۰۴)
۶. مالیات تکلیفی اشخاص حقوقی خارجی و موسسات مقیم خارج (ماده ۱۰۷)
۷. مالیات تکلیفی موسسات بیمه (ماده ۱۰۹)
۸. تکلیف مدیران تصفیه اشخاص حقوقی (ماده ۱۱۶)
۹. مسئولیت آخرین مدیران شخص حقوقی و مدیران تصفیه و ضامن‌ها (ماده ۱۱۸)
۱۰. مالیات تکلیفی منافع بلاعوض اموال (ماده ۱۲۳)
۱۱. مالیات تکلیفی نقل و انتقال سهام (ماده ۱۴۳)
جریمه و مجازات‌های مرتبط با عدم پرداخت مالیات تکلیفی
طبق حکم قانونی مسئولیت مدیران (ماده ۹۹)، هر شخص حقیقی یا حقوقی در صورتی که مکلف به کسر و ایصال مالیات مودیان دیگر باشد ولی در انجام آن تخلف کند، علاوه بر مسئولیت تضامنی که با مودی در پرداخت مالیات خواهد داشت، مشمول جریمه‌ای معادل ۲۰ درصد مالیات پرداخت نشده خواهد بود.
در صورتی که کارفرمایی که مکلف به کسر مالیات است، وزارتخانه، شهرداری، شرکت و یا موسسه‌ی دولتی باشد و در کسر مالیات مودی تخلف کند، مسئول یا مسئولین مرتبط مشمول مجازات‌های مقرر در قانون تخلفات اداری خواهند شد.
هرگاه یک شخص حقوقی غیردولتی که مکلف به کسر مالیات از مودی است دچار تخلف شود، علاوه بر مسئولیت تضامنی و جرائم متعلق به مالیات تکلیفی مرتبط، مدیر یا مدیران مربوطه به ۳ ماه تا ۲ سال حبس تأدیبی محکوم خواهند شد.
پرسش‌های پرتکرار در مورد مالیات‌های تکلیفی
مالیات تکلیفی حقوق چیست؟
کارفرمایان مکلفند تا در هنگام پرداخت حقوق کارکنان خود، مالیات بر درآمد حقوقشان را از آن کسر کنند و در موعد مقرر به حساب سازمان امور مالیاتی پرداخت کنند. این مقدار مالیات در حقیقت از جیب کارکنان ولی به واسطه‌ی کارفرمایان پرداخت می‌شود.
مالیات تکلیفی اجاره املاک چیست؟
در صورتی که یک شخص حقوقی اقدام به اجارهی یک ملک کند، موظف است تا پیش از پرداخت اجاره به صاحب ملک، بخشی از آن را به عنوان مالیات تکلیفی اجاره کسر کند و به سازمان امور مالیاتی پرداخت کند.
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