المعاملة الضريبية للخدمات المصدرة طبقا لقانون الضريبة على القيمة المضافة رقم 67 لسنة 2016 ولائحته التنفيذية

د. مصطفى محمد بدوى

تعليمات تنفيذية رقم (45) لسنة 2025

المعاملة الضريبية للخدمات المصدرة طبقا لقانون الضريبة على القيمة المضافة

الية تعامل المكلفين مع الخدمات المصدرة

صدرت التعليمات التنفيذية رقم (45) لسنة 2025 , التى توضح بالشرح والامثلة العملية الية تعامل المكلفين( المكلف بتحصيل وتوريد الضريبة للمصلحة) مع الخدمات المصدرة
على ان يتم العمل بها اعتبارا من تاريخ نشر تعليمات رئيس المصلحة رقم (78) لسنة 2024بشأن الغاء العمل با لكتابين ارقام (5) و (6) لسنة 2019

وذلك فى ضوء تطبيق نص المادة (1) من اللائحة التنفيذية رقم (66) للقانون رقم (67) لسنة 2016

فى تعريف الخدمة المصدرة : بأنها الخدمة المقدمة من شخص داخل البلاد الى متلقيها فى الخارج سواء تم تقديمها من شخص مقيم فى مصر أو لدية منشأة دائمة بها أو غير مقيم فى مصر ,ولكنه يقدمها من داخلها

مع ملاحظة : ان هذا الدليل موجه لكل من له تسجيل ضريبى و الشركات والجهات والكيانات الاقتصادية

التعليمات والدليل الارشادى اضغط على هذا الرابط👇👇👇

https://drive.google.com/file/d/1vb6ymr-tntn9QNBJ1j1gVmbBy772IGs0/view?usp=sharing

د. مصطفى محمد بدوى

دكتور الفلسفة في إدارة الاعمال -- جامعة عين شمس ,ومستشار وخبير ضرائب

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