بيان وزارة المالية حول تقديم المعاملات الخاصة بالضريبة على القيمة المضافة عبر البريد الإلكتروني

أصدرت وزارة المالية تذكيراً بالقرار رقم 93/1 تاريخ 11/3/2020 الذي وقّعه وزير المالية  ​غازي وزني​ حول تقديم المعاملات الخاصة بالضريبة على القيمة المضافة عبر ​البريد الإلكتروني​.

وجاء في البيان: 

“المادة الأولى: يتوجب على الخاضعين للضريبة على القيمة المضافة تقديم طلبات المعاملات والمستندات الأساسية المتوجّب ارفاقها بالطلبات عبر البريد الإلكتروني: vatformalities@finance.gov.lb ، وذلك من خلال بريدهم الإلكتروني المعتمد لدى وزارة المالية لإرسال تصاريحهم الالكترونية، او من خلال اعتماد بريد الكتروني آخر يتم ابلاغه لمديرية الضريبة على القيمة المضافة عبر البريد الالكتروني المعتمد أعلاه، كما يتوجب ذلك على المكلف الذي يريد تقديم طلب تسجيله في الضريبة على القيمة المضافة الزامياً أو اختيارياً، من خلال بريده الإلكتروني.

المادة الثانية: يُرسل المكلف المعاملات ومستنداتها إلكترونياً من خلال ملف File attachment””.

المادة الثالثة: 1-عند استلام المعاملة ومستنداتها من قبل مديرية الضريبة على القيمة المضافة الكترونياً، يرسل النظام تلقائياً رسالة استلام (auto reply) يفيد أنه تمّ استلام الطلب.

2- تدقق الدائرة المختصة في المستندات المرفقة، فإذا كانت غير مكتملة تقوم بإرسال بريد الكتروني تعلم بموجبه المكلف أو الخاضع للضريبة على القيمة المضافة ان الطلب المرسل لم يتم تسجيله وفقا” للأصول بسبب النقص في المستندات وتحدد له المستندات من أجل استكمال عملية تسجيل المعاملة، على ان يتم التواصل عند الحاجة مع الشخص المحدد من قبل المكلف للتنسيق مع الإدارة.

3- عند اكتمال المستندات تقوم الإدارة بإرسال إيصال باستلام وتسجيل الطلب الى المكلف بالبريد الالكتروني، وتطلب منه عند الحاجة المستندات الأصلية الواجب ضمها عند استلام المعاملة، ويعتبر حينها الطلب مسجلا” وفقا” للأصول من تاريخ إرسال الإيصال.

المادة الرابعة: تتولى الإدارة إنجاز المعاملة ضمن المهل المحددة في القوانين المرعية الاجراء ويتم إبلاغ المكلف بإنجاز المعاملة من خلال نفس بريده الإلكتروني، وفي حال كان من الواجب تسليمه مستنداً ورقياً بها يتم ابلاغه بضرورة الحضور لاستلامه ولإيداع المستندات الورقية عند الاستلام في حال توجب ذلك، كما تتولى الادارة تحويل المعاملة والمستندات المرفقة بها مباشرةً من البريد الالكتروني الى نظام الأرشفة دون المرور بآلة المسح الضوئي (scanner)”.

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