اشکالات هیئتهای حل اختلاف مالیاتی به نقل از رئیس اتاق اصناف
اشکالات هیئتهای حل اختلاف مالیاتی به نقل از رئیس اتاق اصناف ایران
رئیس اتاق اصناف ایران عمده اشکالات هیئتهای حل اختلاف مالیاتی را بر شمرد.
به گزارش پایگاه اطلاع رسانی اتاق اصناف ایران، حسین طاهرمحمدی در نامه ای به سیدمحمد هادی سبحانیان، رئیس کل سازمان امور مالیاتی کشور، عمده اشکالات هیئتهای حل اختلاف مالیاتی را بر شمرد و ابراز امیدواری کرد: با اصلاح جدیِ فرایند دادرسی از طریق بالابردنِ کیفیت مرحله تشخیص مالیات، آموزش اعضای هیئتها و نظارت مؤثر بر عملکرد آنها، به سوی رسیدگی کارآمد به اعتراض مؤدیان و احقاق حقوق آنها (و حقوق دولت) گام برداشته شود.
بر اساس این نامه، هیئتهای حل اختلاف مالیاتی به منظور رسیدگی به اعتراض مؤدیان و احقاق حقوق آنها در مواردی که تشخیص مالیات بر مبنای صحیحی انجام نشده است، تشکیل شدهاند. بدیهی است لازمه دستیابی به این هدف، انجام صحیح تمامی فرایندهایی است که قانونگذار جهت تشکیل جلسات هیئت، نحوه رسیدگی به شکایت مؤدی، شیوه صدور رأی و … تعیین کرده است. اما در عمل، نحوه رسیدگی در هیئتها آنقدر دچار ایراد است که تشکیل آنها را بیفایده جلوه میدهد بهگونهای که حتی در مواردی، زیان تشکیل این هیئتها و طیِ فرایند بوروکراتیکِ پیچیده زمانبر، بیشتر از فایده تشکیلِ آنهاست.
موارد برشمرده شده در نامه رئیس اتاق اصناف ایران، تنها قسمتی از ایرادات و اشکالات عملکرد هیئتهای حل اختلاف است که با گذشت بیش از ۲۰ سال از صدور بخشنامه ۱۰۰۸۵ مورخ ۳۰/۰۳/۱۳۸۰ که بخش عمدهای از آن به تأکید بر ضرورت اصلاح عملکرد هیئتهای حل اختلاف اختصاص یافته بود، همچنان نقض مکرر قانون و صدور آرای بیکیفیت که جزء اطاله دادرسی و نارضایتی مؤدیان نتیجهای در پی ندارد، انجام می شود.
در قسمت ذیل، عمده اشکالاتی که به طرز آشکاری در هیئتها به چشم میآیند بر شمرده شده است:
۱٫ یکی از اصلاحات مؤثری که با اصلاح ماده (۲۴۴) ق.م.م در رابطه با هیئتهای حل اختلاف مالیاتی صورت گرفت، استقلال هیئتهای مذکور از ادارات کل مالیاتی بود. در عمل اما چنین اصلاحی صرفاً در متن قانون نقش بست و جز تغییر برخی عناوین، هیچگونه پیشرفتی در نحوه عملکرد و هیچ قرینه آشکاری که دلالت بر استقلال عملی این اصلاح قانونی داشته باشد، مشاهده نشد.
۲٫ استقلال نداشتن نماینده بند (۱) ماده (۲۴۴) قانون مالیاتهای مستقیم، یکی از مهمترین ایراداتی است که در رسیدگی هیئتهای حل اختلاف مالیاتی قابل مشاهده است. تصور نماینده سازمان امور مالیاتی در هیئت حل اختلاف مالیاتی (نماینده بند ۱) آن است که باید از برگ تشخیص صادره دفاع کند! حال آنکه نماینده مذکور در کنار دو نماینده دیگر، شأن قضاوت را داراست و باید بدون هرگونه پیشفرض، از ابتدا و به صورت کامل به اعتراض مؤدی رسیدگی نماید. بدیهی است نماینده اداره مالیاتیِ صادرکننده برگ تشخیص میتواند در جلسه هیئت شرکت و اوست که باید از برگ تشخیص صادره دفاع نماید، و نه نماینده بند (۱)!
۳٫ به موجب تبصره (۱) ماده (۲۴۴) ق.م.م «جلسات هیئتهای حل اختلاف مالیاتی با حضور هر سه عضو رسمیت مییابد». حکم قانون واضح است، در صورتی که هر سه عضو بهطور همزمان در هیئت حضور نیابند، جلسه تشکیلشده، رسمیت نداشته و رأی صادره اساساً رأی محسوب نمیشود. گرچه در برخی از مناطق تهران و برخی شهرستان¬ها، تشریفات فوق رعایت میشود، اما هنوز در بسیاری از نقاط کشور، این حکم قانون که عدم رعایت آن، موجب بیاعتباری رأی صادره است، به اجرا گذاشته نمیشود! چگونه میتوان انتظار داشت، هیئتی که حتی به صورت قانونی تشکیل نمیشود، به اعتراض مؤدی بهصورت قانونی و کامل رسیدگی نماید؟!
۴٫ در بسیاری از موارد که هیئت با حضور سه عضو تشکیل میشود، نماینده بند (۳) ماده (۲۴۴) ق.م.م، از مرجع منتخبِ مؤدی انتخاب نشده بلکه شخص دیگری در هیئت حضور مییابد و سپس آن نمایندهای که نماینده مرجع منتحب مؤدی است، بعداً رأی صادره توسط هیئت را امضاء مینماید! چنین رویهای در هیئتهای حل اختلاف به کرّات مشاهده گردیده و بدیهی است که عمل مذکور آشکارا خلاف قانون است. لازم است مرکز دادرسی مالیاتی تدبیری در این خصوص بیاندیشد و فرایندی تعبیه کند تا امکان راستیآزمایی اشخاصی که بهعنوان نماینده بند (۳) در هیئتها حضور پیدا میکنند، برای مؤدی وجود داشته باشد.
۵٫ مطابق با تبصره (۶) ماده (۲۴۴) ق.م.م سازمان مکلف است حداقل یک هفته قبل از تشکیل جلسه هیئت، زمینه دسترسی اعضای هیئت حل اختلاف را به مندرجات پرونده مورد اعتراض فراهم نماید. لازم به ذکر است در غالب موارد حتی در شهر تهران نیز چنین امکانی برای اعضای هیئت (مخصوصاً نماینده بند ۳) فراهم نیست؛ هدف قانونگذار از پیشبینی چنین حکمی، بررسی کامل پرونده توسط اعضای هیئت و صدور رأی قانونی و شایسته بوده تا از اعتراض مؤدی و ارجاع پرونده به مراجع بالاتر و در نتیجه، تطویل زمان رسیدگی جلوگیری شود؛ اما رویه موجود، کاملاً مغایر با خواست قانونگذار است.
۶٫ یکی از اصلاحات قابل تقدیر که توسط قانونگذار در خصوص هیئتهای حل اختلاف مالیاتی صورت گرفته است، حکم تبصره (۲) ماده (۲۴۴) ق.م.م است که انشاء رأی را با تأکید بر رعایت اصل عدالت و بیطرفی و اتّکا به اسناد و مدارک مثبته و دلایل و شواهد متقن بر عهده نماینده بند (۲) قرار داده است. تمامی این اصلاحات دلالت بر تأیید آسیبهای موجود در عملکرد هیئتهای حل اختلاف و میل قانونگذار به رفع این آسیبها است. در عمل اما همچنان اداره جلسه و انشای رأی توسط نماینده بند (۱) صورت میگیرد یا نهایتاً متون از پیشتهیهشدهای توسط هیئتها تنظیم گردیده و نماینده بند (۲) صرفاً اعداد مربوطه را درآن وارد میکند. این عمل با فلسفه اصلاحات صورتگرفته در تضاد است و تأثیری بر بهبود عملکرد هیئتهای نخواهد داشت.
۷٫ به موجب ماده (۲۴۸) ق.م.م، رأی هیئت باید متضمن اظهارنظر موجه و مدلل نسبت به اعتراض مؤدی باشد در حالیکه رویه حاضر، خلاف حکم قانونگذار است. هیئتهای حل اختلاف، بدون بررسی تمام اعتراضاتِ مؤدیان، صرفاً به صدور آرای کلی با جملاتِ از پیشتعیینشده اکتفا نموده و به دلایل تعدیل یا عدم تعدیل مالیات اشارهای نمیکنند. مهمترین دلیل شکایت مؤدی از آرای هیئتها به مراجع بالاتر و نقض آرای مذکور توسط شورای عالی مالیاتی و دیوان عدالت اداری، همین امر است.
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