מיסוי בעל מניות מהותי בשל משיכה מחברה
במסגרת חוק ההתייעלות הכלכלית , חוקק סעיף (ט 1) לפקודה הקובע כ י יראו משיכה מחברה, במועד החיוב, כהכנסתו של בעל המניות המהותי מדיבידנד, ממשכורת או מעסק, לפי העניין.
לעניין זה "משיכה מחברה" הינה משיכה של כספים מחברה על ידי בעל מניות מהותי או העמדת נכס של חברה לשימושו של בעל המניות, והכול במישרין או בעקיפין.
משיכה של כספים
משיכה מחברה לרבות בדרך של הלוואות, השאלת ניירות ערך וכל ערובה אחרת שהחברה העמידה כבטוחה כלשהי לטובת בעל המניות.
רשימת הנכסים שבהגדרת "נכס" לעניין הסעיף 3(ט 1) הינה רשימת סגורה הכוללת דירה שעיקר השימוש בה הוא לצרכיו הפרטיים של בעל המניות המהותי, חפצי אומנות, תכשיטים וכלי טיס ושיט שעיקר השימוש בהם הוא של בעל המניות.
מועד החיוב במס, יהא בתום שנת המס שבה הועמד הנכס . לשימוש בעל המניות
נכס מסוג דירה, יש לשים לב כי נקבעו הוראות מעבר ספציפיות למקרים בהם הועמד הנכס כאמור לשימוש של בעל המניות המהותי לפני יום 1 בינואר2017 לרבות אפשרות להעביר את הדירה לבעל המניות בתנאים מסוימים עד ליום 31 בדצמבר 2018.
פורסם טופס 1350 לדיווח על הכנסתו של בעל המניות המהותי בחברה שסכום המשיכות המצטבר עלה ביום כלשהו בשנת המס וביום כלשהו בשנת המס שלפניה על 100,000 ש"ח. הטופס יהווה נספח לדוח השנתי לשנת המס 2017.
86 תגובות
wow, awesome blog.Thanks Again. Keep writing.
Awesome article post.Really thank you!
Really enjoyed this blog post.Much thanks again. Much obliged.
wow, awesome article post.Thanks Again. Awesome.
I think this is a real great blog post.Thanks Again. Want more.
Im thankful for the article.Really thank you!
I truly appreciate this blog article.Really looking forward to read more. Keep writing.
Really enjoyed this blog. Want more.
Great, thanks for sharing this blog article.Thanks Again. Awesome.
Muchos Gracias for your blog.Thanks Again. Really Cool.
This is one awesome blog post.Really looking forward to read more.
Enjoyed every bit of your blog.Really thank you! Want more.
I loved your blog post.Really thank you! Will read on…
Thanks for sharing, this is a fantastic blog.Thanks Again. Cool.
Thanks so much for the blog.Thanks Again. Much obliged.
I cannot thank you enough for the post.Really thank you! Keep writing.
Great blog article.Thanks Again. Really Great.
I cannot thank you enough for the article post.Really thank you! Fantastic.
Really appreciate you sharing this blog.Really thank you! Will read on…
Thanks a lot for the blog post.Really looking forward to read more. Much obliged.
Muchos Gracias for your blog post.Really looking forward to read more. Cool.
Great, thanks for sharing this article post.Really thank you! Really Cool.
Really enjoyed this blog article.Much thanks again. Much obliged.
Thanks-a-mundo for the blog article.Thanks Again. Great.
A big thank you for your blog post.Thanks Again.
Thanks for the article.Much thanks again. Great.
This is one awesome article.Really thank you! Want more.
Very good blog article.Really looking forward to read more. Awesome.
Muchos Gracias for your blog post.Really thank you!
Im obliged for the post.Really thank you!
Looking forward to reading more. Great article post.Really looking forward to read more. Will read on…
A round of applause for your blog.Really looking forward to read more. Cool.
I am so grateful for your article post.Thanks Again.
Very neat post.Really thank you! Great.
Appreciate you sharing, great article.Really thank you! Fantastic.
Muchos Gracias for your post. Want more.
A round of applause for your blog article. Cool.
I think this is a real great article.Really thank you!
I really liked your blog.Really thank you! Fantastic.
Thanks a lot for the blog post.Really thank you! Will read on…
I cannot thank you enough for the blog.Really looking forward to read more. Much obliged.
Thanks-a-mundo for the article post.Thanks Again. Want more.
Looking forward to reading more. Great blog article.
Thank you for your blog.Really thank you! Really Cool.
A round of applause for your post. Fantastic.
I really enjoy the blog post.Thanks Again. Great.
Thanks for the blog.Really looking forward to read more. Want more.
Thanks a lot for the blog article.Really looking forward to read more. Keep writing.
I am so grateful for your blog post. Much obliged.
Thanks again for the blog article.Thanks Again. Great.
I think this is a real great article post. Really Great.
I am so grateful for your blog article.
I really liked your blog. Fantastic.
I really like and appreciate your blog.Really looking forward to read more. Fantastic.
A big thank you for your article post.Much thanks again. Fantastic.
Thanks so much for the blog article.Really thank you! Want more.
I really like and appreciate your blog article.Really thank you! Awesome.
Im grateful for the post.Really looking forward to read more. Great.
Really enjoyed this blog.Much thanks again. Much obliged.
Great blog. Will read on…
Awesome blog post.Much thanks again. Much obliged.
Very informative post.Really thank you! Want more.
Thanks again for the article post.Thanks Again. Keep writing.
Very informative article.Much thanks again.
Im grateful for the article. Keep writing.
Thanks for sharing, this is a fantastic post.Really looking forward to read more. Fantastic.
Thanks again for the post.Really thank you!
A big thank you for your article.Really looking forward to read more. Awesome.
A round of applause for your article.Much thanks again. Really Great.
Wow, great blog article.Really looking forward to read more. Keep writing.
Good https://is.gd/N1ikS2
I really like and appreciate your blog post.Much thanks again. Great.
Major thanks for the blog. Great.
https://shorturl.fm/TbTre
https://shorturl.fm/68Y8V
https://shorturl.fm/j3kEj
https://shorturl.fm/j3kEj
https://shorturl.fm/f4TEQ
https://shorturl.fm/qlPKy
https://shorturl.fm/rO5jO
https://shorturl.fm/9eMHj
https://shorturl.fm/zfP8h
https://shorturl.fm/FBGE8
https://shorturl.fm/tNbn8
https://shorturl.fm/crlVe
https://shorturl.fm/SCc6z