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الكشف عن عقوبات التهرب الضريبي ومخالفي نظام ضريبة التصرفات العقارية

الكشف عن عقوبات التهرب الضريبي ومخالفي نظام ضريبة التصرفات العقارية

صحيفة المرصد: كشف نظام ضريبة التصرفات العقارية، عن العقوبات المقررة بحق مخالفي النظام في حالة التهرب الضريبي.


ووفقاً للنظام الذي نشرت تفاصيله الجريدة الرسمية اليوم الجمعة، فإنه دون إخلال بأي عقوبة أشد ينص عليها أي نظام آخر، يطبق على مخالفي النظام أو اللائحة ما يأتي:


- غرامة لا تتجاوز ثلاثة أمثال قيمة الضريبة محل التهرب وذلك في حالة التهرب الضريبي. ويعاقب بالعقوبة نفسها أي شخص يثبت اشتراكه في التهرب الضريبي، أو مساعدته عليه أو تسهيله له.


- غرامة تعادل (2%) من قيمة الضريبة غير المسددة عن كل شهر أو جزء منه لم تسدد عنه الضريبة، وبما لا يتجاوز (50%) من قيمة الضريبة غير المسددة، ويبدأ احتساب الغرامة من اليوم التالي لانتهاء المدة المحددة لسداد الضريبة المستحقة، وتفرض غرامة إضافية تعادل (1%) من قيمة الضريبة غير المسددة عن كل شهر أو جزء منه في حال تم تعديل قيمة الضريبة المستحقة من قبل الهيئة، ويبدأ احتساب الغرامة بعد مضي (ثلاثين يوماً) من تاريخ الإشعار بالتعديل.


-  يعاقب كل من يخالف أي حكم من أحكام النظام أو اللائحة بغرامة لا تزيد على قيمة الضريبة المستحقة أو (خمسين) ألف ريال، أيهما أكثر.


- يعاقب كل من يخالف أحكام النظام ممن يتمتعون بصلاحية توثيق التصرفـات العقارية -وفقاً للأنظمة السارية في المملكة- بموجب أحكام نظام التوثيق.

التعليقات (23)

التعليقات مغلقة

SettingsRequest history296msRequest Duration47MBMemory Usage10.x
Laravel Version
10.48.28
PHP Version
8.1.33
Environment
production
Debug Mode
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URL
new.al-marsd.com
Timezone
Asia/Riyadh
Locale
ar
GET article/{id}/{section_title?}/{title?}/{comment_id?}
status
200 OK
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https://new.al-marsd.com/article/205871/%D8%A2%D8%AE%D8%B1%20%D8%A7%D9%84%D8%A3%D8%AE%D8%A8%D8%A7%D8...
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article.show
controller_action
App\Http\Controllers\Web\ArticleController@show
Theme
Open Button Position
Hide Empty Tabs
Autoshow
Reset to defaults
    status
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    action_name
    article.show
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    App\Http\Controllers\Web\ArticleController@show
    uri
    GET article/{id}/{section_title?}/{title?}/{comment_id?}
    domain
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    controller
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    file
    app/Http/Controllers/Web/ArticleController.php:37-77
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    telescope
    View in Telescope
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    peak_memory
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    • Booting (132ms)time
    • Application (164ms)time
    • Routing (6.56ms)
    • Preparing Response (92.04ms)
    • View: web.singleviews
    • View: web.components.structured-dataviews
    • View: web.components.dateviews
    • View: web.components.social-sharingviews
    • View: components.smart-ad-componentviews
    • View: components.smart-ad-componentviews
    • View: web.layouts.masterviews
    • View: web.layouts.headerviews
    • View: web.layouts.footerviews
    • 1 x Application (55.41%)
      164ms
      1 x Booting (44.58%)
      132ms
      1 x Preparing Response (31.07%)
      92.04ms
      1 x Routing (2.21%)
      6.56ms
      9 x View (0%)
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      9 templates were rendered
      • web.singlesingle.blade.php#?blade
      • web.components.structured-datastructured-data.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
      • components.smart-ad-componentsmart-ad-component.blade.php#?blade
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      • web.layouts.headerheader.blade.php#?blade
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      21 statements were executed (4 duplicates)Show only duplicatesnew_mainnew_comments14.29ms
      • 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
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        Backtrace
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        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:260
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      • ArticleController.php#40new_main590μsselect `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 (205871) 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#81new_commentsConnection Established
        Backtrace
        • app/Http/Controllers/Web/ArticleController.php:81
        • app/Http/Controllers/Web/ArticleController.php:74
        • 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#84new_comments2.98msselect count(*) as aggregate from `comments` where `status` in (1, 2) and `article_id` = '205871' and `type` = 1 and `comments`.`deleted_at` is null
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        Backtrace
        • app/Http/Controllers/Web/ArticleController.php:84
        • app/Http/Controllers/Web/ArticleController.php:74
        • 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#89new_comments480μsselect count(*) as aggregate from `comments_archive` where `status` in (1, 2) and `article_id` = '205871' and `type` = 1
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        Backtrace
        • app/Http/Controllers/Web/ArticleController.php:89
        • app/Http/Controllers/Web/ArticleController.php:74
        • 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
      • single.blade.php#10new_main820μsselect * from `authors` where `authors`.`id` = 9 and `authors`.`deleted_at` is null limit 1
        Bindings
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        Backtrace
        • view::web.single:10
        • 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
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:72
      • helpers.php#424new_comments1.09msselect count(*) as aggregate from `comments` where `status` in (1, 2) and `article_id` = 205871 and `comment_id` is null and `type` = 1 and `comments`.`deleted_at` is null
        Bindings
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        Backtrace
        • app/Helpers/helpers.php:424
        • app/Helpers/helpers.php:435
        • 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#430new_comments390μsselect count(*) as aggregate from `comments_archive` where `status` in (1, 2) and `article_id` = 205871 and `type` = 1 and `comment_id` is null
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        Backtrace
        • app/Helpers/helpers.php:430
        • app/Helpers/helpers.php:435
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
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        Backtrace
        • app/Helpers/helpers.php:308
        • 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
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:72
      • SmartAdComponent.php#34new_main470μsselect * from `smart_ads` where `slug` = '6th-MPU-Single-Desktop' limit 1
        Bindings
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        Backtrace
        • app/View/Components/SmartAdComponent.php:34
        • vendor/laravel/framework/src/Illuminate/View/Component.php:135
        • view::web.single:278
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
      • helpers.php#308new_main560μsselect * from `smart_ads` where `slug` = '1st-MPU-Desktop' limit 1
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        Backtrace
        • app/Helpers/helpers.php:308
        • 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
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:72
      • SmartAdComponent.php#34new_main410μsselect * from `smart_ads` where `slug` = '1st-MPU-Desktop' limit 1
        Bindings
        • 0: 1st-MPU-Desktop
        Backtrace
        • app/View/Components/SmartAdComponent.php:34
        • vendor/laravel/framework/src/Illuminate/View/Component.php:135
        • view::web.single:680
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
      • helpers.php#308new_main400μsselect * from `smart_ads` where `slug` = '4th-MPU-Desktop' limit 1
        Bindings
        • 0: 4th-MPU-Desktop
        Backtrace
        • app/Helpers/helpers.php:308
        • 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
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:72
      • helpers.php#308new_main480μsselect * from `smart_ads` where `slug` = '5th-MPU-Desktop' limit 1
        Bindings
        • 0: 5th-MPU-Desktop
        Backtrace
        • app/Helpers/helpers.php:308
        • 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
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:72
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        Bindings
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        Backtrace
        • view::web.layouts.header:97
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.header:98
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
      • header.blade.php#101new_main340μsselect * from `settings` where `name` = 'show_matches_section_sport' limit 1
        Bindings
        • 0: show_matches_section_sport
        Backtrace
        • view::web.layouts.header:101
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.header:102
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
      • header.blade.php#119new_main370μsselect * from `settings` where `name` = 'nasher_header_text_font_size' limit 1
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        Backtrace
        • view::web.layouts.header:119
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.header:120
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
      • header.blade.php#122new_main200μsselect * from `settings` where `name` = 'nasher_header_text_color' limit 1
        Bindings
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        Backtrace
        • view::web.layouts.header:122
        • vendor/laravel/framework/src/Illuminate/Cache/Repository.php:396
        • vendor/laravel/framework/src/Illuminate/Cache/CacheManager.php:429
        • view::web.layouts.header:123
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
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        Bindings
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        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
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        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
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        Backtrace
        • app/Helpers/helpers.php:308
        • 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
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:72
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        Backtrace
        • app/Helpers/helpers.php:308
        • 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
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:72
      App\Models\SmartAd
      4SmartAd.php#?
      App\Models\Section
      2Section.php#?
      App\Models\Article
      1Article.php#?
      App\Models\Author
      1Author.php#?
          ClearShow all
          Date ↕MethodURLData
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