Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match_all(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 684

Warning: Invalid argument supplied for foreach() in /home/accnotei/public_html/inc/simple_html_dom.php on line 691

Warning: preg_match_all(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 684

Warning: Invalid argument supplied for foreach() in /home/accnotei/public_html/inc/simple_html_dom.php on line 691

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match_all(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 684

Warning: Invalid argument supplied for foreach() in /home/accnotei/public_html/inc/simple_html_dom.php on line 691

Warning: preg_match_all(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 684

Warning: Invalid argument supplied for foreach() in /home/accnotei/public_html/inc/simple_html_dom.php on line 691

ماده 169 مکرر قانون مالیاتهای مستقیم

بنا به اختیار حاصل از مفاد ماده 169 مکرر قانون مالیاتهای مستقیم اصلاحی مصوب 1380/11/27 کلیه اشخاص حقیقی و حقوقی موظفند نسبت به ثبت نام جهت دریافت کارت اقتصادی اقدام و بر اساس موارد زیر برای انجام معاملات خود، صورتحساب صادر نموده و شماره اقتصادی مربوط به خود و طرف معامله را در صورت حسابها و فرم ها و اوراق مربوطه درج نموده و همچنین فهرست معاملات خود را به اداره امور مالیاتی مربوطه تسلیم نمایند.

هدف: اجرای ماده 169 مکرر قانون مالیاتهای مستقیم از تاریخ 1391/1/1

دامنه کاربرد: کلیه اشخاص حقیقی که به انجام معاملات و هر نوع فعالیت اقتصادی مبادرت می نمایند و کلیه اشخاص حقوقی که در دامنه شمول قانون مالیاتهای مستقیم و قانون مالیات بر ارزش افزوده قرار می گیرند.

تعاریف:

کارت اقتصادی: کارتی است حداقل شامل نام و شماره اقتصادی که در اجرای مفاد ماده 169 مکرر قانون مالیاتهای مستقیم از طرف سازمان امور مالیاتی صادر و حسب مورد در اختیار اشخاص حقیقی و حقوقی قرار داده می شود.

شماره اقتصادی: شماره منحصر به فردی است که توسط سازمان امور مالیاتی کشور، حسب مورد به اشخاص حقیقی و حقوقی اختصاص داده می شود.

صورتحساب: منظور از صورتحساب نمونه اعلام شده در اجرای ماده 169 قانون مالیاتهای مستقیم و ماده 19 قانون مالیات بر ارزش افزوده می باشد.

نمونه صورتحساب فروش کالا و خدمات (نمونه شماره یک)

نمونه صورتحساب فروش کالا و خدمات (نمونه شماره 2)

اشخاص حقیقی: منظور از اشخاص حقیقی در این دستورالعمل کلیه اشخاص حقیقی موضوع قانون مالیاتهای مستقیم و قانون مالیات بر ارزش افزوده می باشند که حسب مورد به انجام هر نوع معامله و فعالیت اقتصادی مبادرت می نمایند.

اشخاص حقوقی: منظور از اشخاص حقوقی در این دستورالعمل کلیه اشخاص حقوقی موضوع قانون مالیاتهای مستقیم و قانون مالیات بر ارزش افزوده می باشد.

مصرف کننده نهایی: منظور از مصرف کننده نهایی، شخص حقیقی است که کالا یا خدمات را متناسب با نیاز خود برای مصارف شخصی خریداری نموده و از آن برای عرضه کالا و خدمات به دیگران استفاده نمی نماید.