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المرصد الرياضية

هل الرواتب والمكافآت التي يحصل عليها الموظف من صاحب العمل خاضعة لضريبة القيمة المضافة؟ .. الزكاة تجيب

هل الرواتب والمكافآت التي يحصل عليها الموظف من صاحب العمل خاضعة لضريبة القيمة المضافة؟ .. الزكاة تجيب
3 سنة 0 145760
صحيفة المرصد : كشفت هيئة الزكاة والضريبة والجمارك، أن ما يتقاضاه الموظف من رواتب وأجور من صاحب العمل مثل المكافآت أو العلاوات، غير خاضعة لضريبة القيمة المضافة.

وقال حساب «اسأل الزكاة» التابع للهيئة، عبر تويتر، ردًا على استفسار من مواطن بهذا الشأن ، أنه " فيما يخص الأجور التي يتقاضاها الموظفين لا ينتج عنها أي التزامات لأغراض ضريبة القيمة المضافة، ولا تطبق الضريبة على الرواتب أو الأجور أو أية مبالغ نقدية أخرى مثل العلاوات والمكافآت التي يتقاضاها الموظف من صاحب العمل ".

وتابع : " عزيزي العميل، يمكن خصم المصروفات في الإقرار الضريبي إذا كانت في سياق مزاولة النشاط الاقتصادي فقط وتم تحمل الضريبة عليها، و يمكنك الاطلاع على الدليل الإرشادي الخاص بخصم ضريبة المدخلات عبر الرابط التالي: هنــا".
التعليقات (0)

التعليقات مغلقة

MessagesRequestTimelineExceptionsViews9Queries12Models2Livewire0MailsGate
SettingsRequest history287msRequest Duration47MBMemory Usage10.x
Laravel Version
10.48.28
PHP Version
8.1.32
Environment
production
Debug Mode
Enabled
URL
new.al-marsd.com
Timezone
Asia/Riyadh
Locale
ar
GET article/{id}/{section_title?}/{title?}/{comment_id?}
status
200 OK
full_url
https://new.al-marsd.com/article/154582/%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF/%D9%87%D9%84-%D8%A7%D9%...
action_name
article.show
controller_action
App\Http\Controllers\Web\ArticleController@show
Theme
Open Button Position
Hide Empty Tabs
Autoshow
Reset to defaults
    status
    200 OK
    full_url
    https://new.al-marsd.com/article/154582/%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF/%D9%87%D9%84-%D8%A7%D9%...
    action_name
    article.show
    controller_action
    App\Http\Controllers\Web\ArticleController@show
    uri
    GET article/{id}/{section_title?}/{title?}/{comment_id?}
    domain
    new.al-marsd.com
    controller
    App\Http\Controllers\Web\ArticleController@show
    file
    app/Http/Controllers/Web/ArticleController.php:37-73
    middleware
    web
    telescope
    View in Telescope
    duration
    288ms
    peak_memory
    50.5MB
    response
    text/html; charset=UTF-8
    request_format
    html
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    []
    request_request
    []
    request_headers
      0 of 0   
    array:24 [▼
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  "sec-ch-ua-platform" => array:1 [▶
    0 => ""Windows""
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  "sec-ch-ua-mobile" => array:1 [▶
    0 => "?0"
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  "sec-ch-ua" => array:1 [▶
    0 => ""Chromium";v="130", "HeadlessChrome";v="130", "Not?A_Brand";v="99""
  ]
  "cache-control" => array:1 [▶
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  "pragma" => array:1 [▶
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  "user-agent" => array:1 [▶
    0 => "Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
  ]
  "connection" => array:1 [▶
    0 => "Keep-Alive"
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  "accept" => array:1 [▶
    0 => "text/html,application/xhtml+xml,application/xml;q=0.9,image/avif,image/webp,image/apng,*/*;q=0.8,application/signed-exchange;v=b3;q=0.7"
  ]
  "cf-ipcountry" => array:1 [▶
    0 => "US"
  ]
  "cf-connecting-ip" => array:1 [▶
    0 => "3.147.103.159"
  ]
  "sec-fetch-site" => array:1 [▶
    0 => "none"
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  "sec-fetch-mode" => array:1 [▶
    0 => "navigate"
  ]
  "cf-visitor" => array:1 [▶
    0 => "{"scheme":"https"}"
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  "sec-fetch-user" => array:1 [▶
    0 => "?1"
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  "sec-fetch-dest" => array:1 [▶
    0 => "document"
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  "x-forwarded-proto" => array:1 [▶
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  "cdn-loop" => array:1 [▶
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  "accept-encoding" => array:1 [▶
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    0 => "u=0, i"
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    0 => "new.al-marsd.com"
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  "x-forwarded-for" => array:1 [▶
    0 => "3.147.103.159"
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  "cf-ray" => array:1 [▶
    0 => "9397f1f19a12eabf-ORD"
  ]
]
    request_cookies
    []
    response_headers
      0 of 0   
    array:3 [▼
  "content-type" => array:1 [▶
    0 => "text/html; charset=UTF-8"
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  "cache-control" => array:1 [▶
    0 => "no-cache, private"
  ]
  "date" => array:1 [▶
    0 => "Fri, 02 May 2025 13:43:00 GMT"
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]
    session_attributes
      0 of 0   
    array:2 [▼
  "_token" => "d80D4tsfFXncHmmc5yZ9sCODeJ73suMi3p3vc4JC"
  "flasher::envelopes" => []
]
    • Booting (140ms)time
    • Application (147ms)time
    • Routing (6.08ms)
    • Preparing Response (92.09ms)
    • View: web.singleviews
    • View: web.components.metaviews
    • View: web.components.dateviews
    • View: web.components.social-sharingviews
    • View: components.smart-ad-componentviews
    • View: web.layouts.masterviews
    • View: web.layouts.headerviews
    • View: web.layouts.footerviews
    • View: components.smart-ad-componentviews
    • 1 x Application (51.16%)
      147ms
      1 x Booting (48.84%)
      140ms
      1 x Preparing Response (32.04%)
      92.09ms
      1 x Routing (2.12%)
      6.08ms
      9 x View (0%)
      0μs
      9 templates were rendered
      • web.singlesingle.blade.php#?blade
      • web.components.metameta.blade.php#?blade
      • web.components.datedate.blade.php#?blade
      • web.components.social-sharingsocial-sharing.blade.php#?blade
      • components.smart-ad-componentsmart-ad-component.blade.php#?blade
      • web.layouts.mastermaster.blade.php#?blade
      • web.layouts.headerheader.blade.php#?blade
      • web.layouts.footerfooter.blade.php#?blade
      • components.smart-ad-componentsmart-ad-component.blade.php#?blade
      12 statements were executednew_mainnew_comments7.8ms
      • ArticleController.php#40new_mainConnection Established
        Backtrace
        • app/Http/Controllers/Web/ArticleController.php:40
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:260
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:205
      • ArticleController.php#40new_main1.89msselect * from `articles` where `status` = 1 and `articles`.`id` = '154582' and `articles`.`deleted_at` is null limit 1
        Bindings
        • 0: 1
        • 1: 154582
        Backtrace
        • app/Http/Controllers/Web/ArticleController.php:40
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:260
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:205
      • ArticleController.php#40new_main480μsselect `sections`.*, `article_section`.`article_id` as `pivot_article_id`, `article_section`.`section_id` as `pivot_section_id` from `sections` inner join `article_section` on `sections`.`id` = `article_section`.`section_id` where `article_section`.`article_id` in (154582) and `sections`.`deleted_at` is null
        Backtrace
        • app/Http/Controllers/Web/ArticleController.php:40
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:260
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:205
      • ArticleController.php#77new_commentsConnection Established
        Backtrace
        • app/Http/Controllers/Web/ArticleController.php:77
        • app/Http/Controllers/Web/ArticleController.php:70
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:260
      • ArticleController.php#80new_comments1.67msselect count(*) as aggregate from `comments` where `status` in (1, 2) and `article_id` = '154582' and `type` = 1 and `comments`.`deleted_at` is null
        Bindings
        • 0: 1
        • 1: 2
        • 2: 154582
        • 3: 1
        Backtrace
        • app/Http/Controllers/Web/ArticleController.php:80
        • app/Http/Controllers/Web/ArticleController.php:70
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:260
      • ArticleController.php#85new_comments440μsselect count(*) as aggregate from `comments_archive` where `status` in (1, 2) and `article_id` = '154582' and `type` = 1
        Bindings
        • 0: 1
        • 1: 2
        • 2: 154582
        • 3: 1
        Backtrace
        • app/Http/Controllers/Web/ArticleController.php:85
        • app/Http/Controllers/Web/ArticleController.php:70
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:260
      • helpers.php#448new_comments800μsselect count(*) as aggregate from `comments` where `status` in (1, 2) and `article_id` = 154582 and `comment_id` is null and `type` = 1 and `comments`.`deleted_at` is null
        Bindings
        • 0: 1
        • 1: 2
        • 2: 154582
        • 3: 1
        Backtrace
        • app/Helpers/helpers.php:448
        • app/Helpers/helpers.php:459
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/ComponentConcerns/RendersLivewireComponents.php:69
      • helpers.php#454new_comments470μsselect count(*) as aggregate from `comments_archive` where `status` in (1, 2) and `article_id` = 154582 and `type` = 1 and `comment_id` is null
        Bindings
        • 0: 1
        • 1: 2
        • 2: 154582
        • 3: 1
        Backtrace
        • app/Helpers/helpers.php:454
        • app/Helpers/helpers.php:459
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/ComponentConcerns/RendersLivewireComponents.php:69
      • header.blade.php#102new_main480μsselect * from `settings` where `name` = 'show_matches_section_main' limit 1
        Bindings
        • 0: show_matches_section_main
        Backtrace
        • view::web.layouts.header:102
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.header:103
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
      • header.blade.php#106new_main290μsselect * from `settings` where `name` = 'show_matches_section_sport' limit 1
        Bindings
        • 0: show_matches_section_sport
        Backtrace
        • view::web.layouts.header:106
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.header:107
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
      • header.blade.php#124new_main320μsselect * from `settings` where `name` = 'nasher_header_text_font_size' limit 1
        Bindings
        • 0: nasher_header_text_font_size
        Backtrace
        • view::web.layouts.header:124
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.header:125
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
      • header.blade.php#127new_main290μsselect * from `settings` where `name` = 'nasher_header_text_color' limit 1
        Bindings
        • 0: nasher_header_text_color
        Backtrace
        • view::web.layouts.header:127
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.header:128
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
      • footer.blade.php#29new_main330μsselect * from `settings` where `name` = 'nasher_footer_text_font_size' limit 1
        Bindings
        • 0: nasher_footer_text_font_size
        Backtrace
        • view::web.layouts.footer:29
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.footer:30
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
      • footer.blade.php#32new_main340μsselect * from `settings` where `name` = 'nasher_footer_text_color' limit 1
        Bindings
        • 0: nasher_footer_text_color
        Backtrace
        • view::web.layouts.footer:32
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.footer:33
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
      App\Models\Article
      1Article.php#?
      App\Models\Section
      1Section.php#?
          ClearShow all
          Date ↕MethodURLData
          #12025-05-02 16:43:00GET/article/154582/%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF/%D9%87%D9%84-%D8%A7%D9%84%D8%B1%D9%88%D8%A7%D8%AA%D8%A8-%D9%88%D8%A7%D9%84%D9%85%D9%83%D8%A7%D9%81%D8%A2%D8%AA-%D8%A7%D9%84%D8%AA%D9%8A-%D9%8A%D8%AD%D8%B5%D9%84-%D8%B9%D9%84%D9%8A%D9%87%D8%A7-%D8%A7%D9%84%D9%85%D9%88%D8%B8%D9%81-%D9%85%D9%86-%D8%B5%D8%A7%D8%AD%D8%A8-%D8%A7%D9%84%D8%B9%D9%85%D9%84-%D8%AE%D8%A7%D8%B6%D8%B9%D8%A9-%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9-%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9-%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9--%D8%A7%D9%84%D8%B2%D9%83%D8%A7%D8%A9-%D8%AA%D8%AC%D9%8A%D8%A89122