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إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية 2021.

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إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية 2021

إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية 2021.

قرار لوزير الاقتصاد والمالية وإصلاح الإدارة رقم 779.21 صادر في 8 شعبان 1442 ( 22 مارس 2021 ) تحدد بموجبه عن سنة 2021 معاملات إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية.

وزير الاقتصاد والمالية وإصلاح الإدارة بناء على أحكام المادتين 65-1 || و 248- ||| من المدونة العامة للضرائب المحدثة بموجب المادة 5 من القانون المالي رقم 43.06 للسنة المالية 2007 الصادر بتنفيذه الظهير الشريف رقم 1.06.232 بتاريخ 10 ذي الحجة 1427 ( 31 ديسمبر 2006 ) كما وقع تغييرها وتتميمها ، قرر ما يلي :

المادة الأولى

تحدد برسم سنة 2021 معاملات إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية المشار إليها في المادة 65 - II من المدونة العامة للضرائب المشار إليها أعلاه على النحو التالي :

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