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
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