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الغاء شهادات "عدم الملكية"...جديد قانون المالية 2017

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الغاء شهادات "عدم الملكية"...جديد قانون المالية 2017

الغاء شهادات عدم الملكية.. فقد أنهى مشروع القانون المالي المقبل مشاكل مقتني السكن الاجتماعي مع الإدارة الضريبية، من خلال إعفائهم من معاناة استخلاص الوثيقة المعروفة لدى العموم ب"شهادة عدم الملكية" المطلوبة من لدن الموثقين عند تسجيل عقود السكن من الفئة المذكورة،

إذ تعتبر شرطا ملزما للاستفادة من إعفاء عن الضريبة على القيمة المضافة، وذلك بموجب المادة 93 من المدونة العامة للضرائب، التي تنص على أنه يتعين على المقتني لسكن اجتماعي أن يدلي للمنعش العقاري بشهادة مسلمة من إدارة الضرائب، تثبت عدم خضوعه للضريبة على الدخل، بالنسبة إلى المداخيل العقارية ورسم السكن والخدمات الاجتماعية، لغاية الاستفادة من مبلغ الضريبة على القيمة المضافة المفروض على السكن المشار إليه.
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