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ابلاغ آیین نامه اجرایی افزایش سرمایه از محل مازاد تجدید ارزیابی دارایی ها

نوشته شده توسط : gogos

به گزارش روز سه شنبه ایرنا از پایگاه اطلاع رسانی بازار سرمایه (سنا)، در این اطلاعیه آمده است: با عنایت به ابلاغ آیین‌نامه اجرایی جزء 'ب' بند 78 قانون بودجه سال 1390 كل كشور در خصوص افزایش سرمایه از محل مازاد تجدید ارزیابی دارایی ها، به اطلاع كلیه شركت‌های سهامی عام می‌رساند، به‌منظور رسیدگی به درخواست افزایش سرمایه آنان از محل یاد شده، ضروری است اطلاعات و مستندات زیر، به اداره نظارت بر انتشار و ثبت اوراق بهادار سرمایه‌ای سازمان ارسال شود.

- تقاضای ثبت سهام در دست انتشار ناشی از افزایش سرمایه شركت های سهامی عام

- گزارش توجیهی افزایش سرمایه به‌همراه اظهارنظر حسابرس درخصوص آن (با اعلام نظر در مورد عدم تجدید ارزیابی دارایی‌ها از سال 1385 لغایت پایان 1389)

- بیانیه ثبت سهام در دست انتشار شركت های سهامی عام ناشی از افزایش سرمایه (با توجه به موضوع فعالیت شركت، بیانیة ثبت مربوطه تكمیل شود.)

- گزارش كارشناس رسمی دادگستری در خصوص تجدید ارزیابی دارایی‌های شركت با ذكر عمر مفید دارایی تجدید ارزیابی شده (كارشناس رسمی دادگستری می‌بایست توسط كانون كارشناسان رسمی دادگستری انتخاب شده باشد)

- فیش واریز كارمزد رسیدگی به درخواست افزایش سرمایه، معادل نیم در هزار مبلغ افزایش سرمایه درخواستی حداكثر به مبلغ 20 میلیون ریال به علاوه 4 درصد مالیات ارزش افزوده به حساب سیبا به شماره 0103402911003 به نام سازمان بورس و اوراق بهادار نزد بانك ملی شعبه بورس

استفاده از خدمات مشاوران عرضه در خصوص افزایش سرمایه از محل مازاد تجدید ارزیابی دارایی ها اختیاری است.

همچنین فرم‌های یاد شده و راهنمای تكمیل آنها در سایت رسمی این سازمان به آدرس www.seo.ir بخش بازار اولیه، قسمت فرم‌ها در دسترس است. ضروری است قبل از هرگونه اقدامی راهنمای مربوطه مطالعه شده و پس از تكمیل موارد یاد شده، اطلاعات به این سازمان ارسال شود.

در خصوص افزایش سرمایه از محل مازاد تجدید ارزیابی دارایی ها توجه به موارد زیر ضروری است :

ماده 3 آیین‌نامه اجرایی جزء 'ب' بند 78 قانون بودجه سال 1390 كل كشور : 'با توجه به بندهای 34 و 35 استاندارد حسابداری شماره 11 هرگاه یك قلم از داراییهای ثابت تجدید ارزیابی شود، ارزیابی تمام اقلام طبقه ای كه دارایی مزبور در آن طبقه قرار دارد الزامی است.'

ماده 4 آیین‌نامه اجرایی جزء 'ب' بند 78 قانون بودجه سال 1390 كل كشور : 'به منظور اصلاح مبنای محاسبه استهلاك دارایی های تجدید ارزیابی شده، هزینه استهلاك دارایی به نسبت مازاد ناشی از تجدید ارزیابی دارایی به عنوان هزینه قابل قبول مالیاتی تلقی نخواهد شد.'

ماده 5 آیین‌نامه اجرایی جزء 'ب' بند 78 قانون بودجه سال 1390 كل كشور : 'تجدید ارزیابی دارایی ها پس از پایان عمر مفید آنها'

بر اساس جدول استهلاكات، موضوع ماده 151 قانون مالیاتهای مستقیم بلامانع است.

اقتصام** 9141 **1561

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تاریخ انتشار : سه شنبه 18 بهمن 1390 | نظرات ()

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