السعودية تطبق نظام ضريبة القيمة المضافة وكذلك الامارات

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دخلت ضريبة القيمة المضافة حيّز التنفيذ في كل المملكة العربية السعودية ودولة الإمارات العربية المتحدة، وذلك بدءاً من تاريخ 1 يناير/ كانون الثاني للعام 2018.
كما شهدت المملكة أيضاً تطبيق أسعار المشتقات النفطية الجديدة مع بداية العام 2018، والتي تهدف إلى تقليص النمو المتسارع في استهلاك منتجات الطاقة.
وتعرف القيمة المضافة كضريبة غير مباشرة تُفرض على جميع السلع والخدمات التي يتم شراؤها وبيعها من قبل المنشآت، مع بعض الاستثناءات. وتُطبق ضريبة القيمة المضافة في أكثر من ١٦٠ دولة حول العالم، حيث تُعد مصدر دخل أساسي يساهم في تعزيز ميزانيات الدول.
تُفرض ضريبة القيمة المضافة في كل مرحلة من مراحل سلسلة الإمداد، ابتداءً من الإنتاج ومروراً بالتوزيع وحتى مرحلة البيع النهائي للسلعة أو الخدمة.
يدفع المستهلك تكلفة ضريبة القيمة المضافة على السلع والخدمات التي يشتريها، أما المنشآت فتدفع للحكومة ضريبة القيمة المضافة التي يتم تحصيلها من عمليات شراء المستهلكين، وتسترد المنشآت ضريبة القيمة المضافة التي دفعتها لمورديها.

يناير 5, 2018
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