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דלג לתוכן מדי פעם בתי המשפט מספקים פסקי דין המזכירים לנו כי ידה של רשות המסים ארוכה וכאשר היא פועלת, לא תמיד מדובר בטיפול מלטף ועדין. בתחילת חודש יולי נפסק במחוזי פסק דין (ע"מ ברגר נ' פקיד שומה פתח תקווה), והמלצתנו הינה להיות מודעים לדרכי הפעולה של הרשות בנסיבות מסוימות ולקבל החלטות מושכלות מבעוד מועד. פסק הדין […]
האופן שבו הליכי השומה האזרחיים מתחילים את דרכם אינו גלוי לאזרח מן השורה. כיצד רשות המסים "עולה" על תיק, כיצד אנשי השומה מפתחים סוגיה, אילו כלים יש בידי רשות המסים, אילו סמכויות יש לה על מנת להשיג מידע- לשאלות אלו תשובות רבות ומגוונות, ובידיעת מס זו ננסה לשפוך אור על אחד מהכלים שיש בידי הרשות: […]
לאחרונה גוברים הרחשים לקראת נוהל הגילוי מרצון הצפוי לצאת. בעוד שאין עדיין פרסומים רשמיים בנוגע לנוהל ותנאיו, ככל הנראה מסתמנים התנאים הבאים אשר יפורטו בהמשך. בדומה לסיבוב הקודם, צפויים לצאת שני מסלולים– האחד מסלול "מקוצר", אשר בו הנישום יגיש דוחות אשר יהיו נתונים לבחינת פקיד שומה (מניסיוננו בסיבוב הקודם, מרבית התיקים במסלול "המקוצר" לא נכנסו […]
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