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ﻭﻣﻭﺍﻋﻳﺩ ﺍﻟﻁﻌﻥ ﻋﻠﻰ ﺗﻘﺩﻳﺭﺍﺕ ﺣﺳﺎﺏ ﺍﻟﺿﺭﻳﺑﺔ ﺍﻟﻌﻘﺎﺭﻳﺔ
ﺍﻟﺗﺎﺭﻳﺦ
ﻣﺠﺪﻯ ﺃﺣﻤﺪ ﻋﺰﺍﻡ
AM 8:41:08 10/18/2009
ﺟﻬﺎﺕ ﻭﻣﻭﺍﻋﻳﺩ ﺍﻟﻁﻌﻥ ﻋﻠﻰ ﺗﻘﺩﻳﺭﺍﺕ ﺣﺳﺎﺏ ﺍﻟﺿﺭﻳﺑﺔ ﺍﻟﻌﻘﺎﺭﻳﺔ
ﺟﻬﺎﺕ ﻭﻣﻮﺍﻋﻴﺪ ﺍﻟﻄﻌﻦ ﻋﻠﻰ ﺗﻘﺪﻳﺮﺍﺕ
ﺣﺴﺎﺏ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻌﻘﺎﺭﻳﺔ
ﺃﻭﻻ ﺟﻬﻪ ﺍﻟﻄﻌﻦ ﻓﻰ ﺗﻘﺪﻳﺮ ﺍﻟﻘﻴﻤﻪ ﺍﻻﻳﺠﺎﺭﻳﻪ
ﻧﺼﺖ ﺍﻟﻤﺎﺩﻩ 17 ﻣﻦ ﺍﻟﻘﺎﻧﻮﻥ196/2008 ﻋﻠﻰ ﺃﻥ ﺟﻬﻪ ﺍﻟﻄﻌﻦ
ﻓﻰ ﻗﺮﺍﺭﺍﺕ ﻭﺗﻘﺪﻳﺮﺍﺕ ﻟﺠﺎﻥ ﺍﻟﺤﺼﺮ ﻭﺍﻟﺘﻘﺪﻳﺮ ﻫﻰ" ﻟﺠﺎﻥ ﺍﻟﻄﻌﻦ"
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10/1/2016 ﺟﻬﺎﺕ ﻭﻣﻭﺍﻋﻳﺩ ﺍﻟﻁﻌﻥ ﻋﻠﻰ ﺗﻘﺩﻳﺭﺍﺕ ﺣﺳﺎﺏ ﺍﻟﺿﺭﻳﺑﺔ ﺍﻟﻌﻘﺎﺭﻳﺔ
ﻭﻗﺪ ﺗﻜﻮﻥ ﻟﺠﻨﻪ ﺍﻭ ﺃﻛﺜﺮ ﻳﺘﻢ ﺗﺸﻜﻴﻠﻬﺎ ﺑﻘﺮﺍﺭ ﻣﻦ ﺍﻟﻮﺯﻳﺮ ﻓﻰ ﻛﻞ
ﻣﺤﺎﻓﻈﻪ ﻣﻦ.:
* ﺗﺼﺪﺭ ﺍﻟﻠﺠﻨﻪ ﻗﺮﺍﺭﺗﻬﺎ ﺧﻼﻝ 30 ﻳﻮﻡ ﻣﻦ ﺗﺎﺭﻳﺦ ﺗﻘﺪﻳﻢ ﺍﻟﻄﻌﻦ"
ﻣﻴﻌﺎﺩ ﺗﻨﻈﻴﻤﻰ " ﻭﻳﻜﻮﻥ ﻗﺮﺍﺭ ﺍﻟﻠﺠﻨﻪ ﻧﻬﺎﺋﺒﺎ0
* ﻭﻋﻠﻰ ﺫﻟﻚ ﺇﺫﺍ ﺷﺎﺏ ﺗﺸﻜﻴﻞ ﺍﻟﻠﺠﻨﻪ ﺃﻯ ﺧﻄﺄ ﻳﻜﻮﻥ ﻗﺮﺍﺭﻫﺎ ﺑﺎﻁﻞ
ﺃﻭ ﺇﺫﺍ ﺇﻧﻌﻘﺪﺕ ﺑﺄﻗﻞ ﻣﻦ ﺍﻟﻌﺪﺩ ﺍﻟﻤﻄﻠﻮﺏ ﺃﻭ ﺛﻢ ﺇﻋﺘﻤﺎﺩ ﻗﺮﺍﺭﻫﺎ
ﺑﺎﻟﻤﺨﺎﻟﻔﻪ ﻟﻨﺺ ﺍﻟﻤﺎﺩﻩ 17 ﻣﻦ ﺍﻟﻘﺎﻧﻮﻥ
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10/1/2016 ﺟﻬﺎﺕ ﻭﻣﻭﺍﻋﻳﺩ ﺍﻟﻁﻌﻥ ﻋﻠﻰ ﺗﻘﺩﻳﺭﺍﺕ ﺣﺳﺎﺏ ﺍﻟﺿﺭﻳﺑﺔ ﺍﻟﻌﻘﺎﺭﻳﺔ
** ﻭﻳﻜﻮﻥ ﺍﻟﻄﻌﻦ ﺃﻣﺎﻡ ﻟﺠﻨﻪ ﺍﻟﻄﻌﻦ ﺑﻤﻮﺟﺐ ﻁﻠﺐ ﻳﺴﻠﻢ ﻟﻤﺪﻳﺮﻳﻪ
ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻌﻘﺎﺭﻳﻪ ﺍﻟﻮﺍﻗﻊ ﻓﻰ ﺩﺍﺋﺮﺗﻬﺎ ﺍﻟﻌﻘﺎﺭ ﺃﻭ ﺇﺣﺪﻯ ﺍﻟﻤﺄﻣﻮﺭﻳﺎﺕ
ﺍﻟﺘﺎﺑﻌﻪ ﻟﻬﺎ ﻣﻘﺎﺑﻞ ﺇﻳﺼﺎﻝ ﺃﻭ ﺑﻤﻮﺟﺐ ﻛﺘﺎﺏ ﻣﻮﺻﻰ ﻋﻠﻴﻪ ﺑﻌﻠﻢ
ﺍﻟﻮﺻﻮﻝ ﻳﺮﺳﻞ ﺇﻟﻰ ﺍﻟﻤﺪﻳﺮﻳﻪ *٬٬٬0 ﻭﻳﺠﺐ ﺃﻥ ﻳﺆﺩﻯ ﺍﻟﻤﻜﻠﻒ"
ﺍﻟﻄﺎﻋﻦ ﻋﻠﻰ ﻗﺮﺍﺭ ﻟﺠﻨﻪ ﺍﻟﺤﺼﺮ ﻭﺍﻟﺘﻘﺪﻳﺮ" ﻋﻨﺪ ﺍﻟﻄﻌﻦ ﻋﻠﻰ
ﻗﺮﺍﺭﻫﺎ ﻣﺒﻠﻎ 50 ﺝ ﺧﻤﺴﻮﻥ ﺟﻨﻴﻬﺎ ﻛﺘﺄﻣﻴﻦ ﻳﺮﺩ ﺇﻟﻴﻪ ﻋﻨﺪ ﻗﺒﻮﻝ ﻁﻌﻨﻪ
ﻣﻮﺿﻮﻋﺎ0
ﻳﻜﻮﻥ ﺍﻟﻄﻌﻦ ﻓﻰ ﻗﺮﺍﺭﺍﺕ ﻟﺠﻨﻪ ﺍﻟﺤﺼﺮ ﻭﺍﻟﺘﻘﺪﻳﺮ ﺑﺘﻘﺪﻳﺮ ﺍﻟﻘﻴﻤﻪ
ﺍﻻﻳﺠﺎﺭﻳﻪ ﻟﻠﻌﻘﺎﺭﺍﺕ ﺧﻼﻝ ﺳﺘﻴﻦ ﻳﻮﻣﺎ 60 " ﻳﻮﻡ " ﻭﻳﺒﺪﺃ ﻣﻴﻌﺎﺩ
ﺍﻟﻄﻌﻦ ﻣﻦ ﺍﻟﻴﻮﻡ ﺍﻟﺘﺎﻟﻰ ﻟﺘﺎﺭﻳﺦ ﺍﻻﻋﻼﻥ ﻁﺒﻘﺎ ﻟﻠﻤﺎﺩﻩ ( 15 ) ﻣﻦ
ﺍﻟﻘﺎﻧﻮﻥ
· ﻭﻳﺘﻼﺣﻆ ﺃﻥ ﺍﻟﻨﺺ ﺟﻌﻞ ﺑﺪء ﻣﻴﻌﺎﺩ ﺍﻟﻄﻌﻦ ﻣﻦ ﺍﻟﻴﻮﻡ ﺍﻟﺘﺎﻟﻰ
ﻟﺘﺎﺭﻳﺦ ﺍﻹﻋﻼﻥ ﺍﻟﻤﻨﺼﻮﺹ ﻋﻠﻴﻪ ﻓﻰ ﺍﻟﻤﺎﺩﻩ ( 15 ) ﺍﻟﺘﻰ ﻧﺼﺖ
ﻋﻠﻰ ﺃﻥ ﺍﻻﻋﻼﻥ ﻳﻜﻮﻥ ﻓﻰ ﺍﻻﻣﺎﻛﻦ ﺍﻟﺘﻰ ﺗﺤﺪﺩﻫﺎ ﺍﻟﻼﺋﺤﻪ ﺍﻟﺘﻨﻔﻴﺬﻳﻪ
ﻭﺳﻴﺘﻢ ﺍﻟﻨﺸﺮ ﺑﺎﻟﺠﺮﻳﺪﻩ ﺍﻟﺮﺳﻤﻴﻪ ﺑﻤﺎ ﻳﻔﻴﺪ ﺇﺗﻤﺎﻡ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ.
ﻭﻫﻮ ﻋﻴﺐ ﺧﻄﻴﺮ ﺃﻥ ﻳﺠﻌﻞ ﺍﻟﺸﺮﻉ ﻣﻴﻌﺎﺩ ﺍﻟﻄﻌﻦ ﻳﺒﺪﺃ ﻣﻦ ﺗﺎﺭﻳﺦ
ﺍﻻﻋﻼﻥ ﻭﻛﺎﻥ ﻳﺘﻌﻴﻦ ﻋﻠﻴﻪ ﺃﻥ ﻳﺠﻌﻞ ﻣﻴﻌﺎﺩ ﺍﻟﻄﻌﻦ ﻣﻦ ﺗﺎﺭﻳﺦ
ﺍﻹﺧﻄﺎﺭ ﻟﻠﻤﻜﻠﻒ ﺑﻘﻴﻤﺔ ﺍﻟﺘﻘﺪﻳﺮ ﻭﻟﻴﺲ ﻣﻦ ﺗﺎﺭﻳﺦ ﺍﻻﻋﻼﻥ ﺑﺎﻷﻣﺎﻛﻦ
ﺍﻟﺘﻰ ﺗﺤﺪﺩﻫﺎ ﺍﻟﻼﺋﺤﺔ.
) ﺛﺎﻟﺚ ( ﻣﻦ ﻟﻪ ﺍﻟﺤﻖ ﻓﻰ ﺍﻟﻄﻌﻦ
ﻳﺤﻖ ﻟﻜﻼ ﻣﻦ ﺍﻟﻤﻜﻠﻒ ﺑﺄﺩﺍء ﺍﻟﻀﺮﻳﺒﻪ ٬٬ ﻭﻛﺬﻟﻚ ﻟﻤﺪﻳﺮﻳﻪ ﺍﻟﻀﺮﺍﺋﺐ
ﺍﻟﻌﻘﺎﺭﻳﻪ ﺑﺎﻟﻤﺤﺎﻓﻈﺎﺕ ﺍﻟﻄﻌﻦ ﻋﻠﻰ ﺗﻘﺪﻳﺮﺍﺕ ﻟﺠﺎﻥ ﺍﻟﺤﺼﺮ ﻭﺍﻟﺘﻘﺪﻳﺮ
ﻟﻠﻘﻴﻤﻪ ﺍﻻﻳﺠﺎﺭﻳﺔ ﻭﺇﻥ ﻛﺎﻧﺖ ﺇﺟﺮﺍءﺍﺕ ﺍﻟﻄﻌﻦ ﺗﺨﺘﻠﻒ ﻋﻤﺎ ﺇﺫﺍ ﻛﺎﻥ
ﺍﻟﻄﺎﻋﻦ ﻫﻮ ﺍﻟﻤﻜﻠﻒ ﺃﻡ ﻣﺪﻳﺮﻳﻪ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺃﻧﻒ ﺍﻟﺬﻛﺮ
ﺍﻟﻣﻭﺟﻭﺩﻭﻥ ﺍﻵﻥ...
ﻋﺩﺩ ﺍﻟﺯﻭﺍﺭ / 744 ﻋﺩﺩ ﺍﻻﻋﺿﺎء56
/ rodawn19 ﻳﺴﺮﻱ ﻋﻮﺽ / mansor58 / monnom2000 / ﻋﺎﺋﺸﺔ / grandiesel / ﺍﻟﻬﺎﺷﻢ
ﻟﻠﻤﺤﺎﻣﺎﻩ / amin010 / medo7eg / ﺧﺎﻟﺪ ﺳﺎﻣﻲ / ehabxp10 / Temo Fox / ﺍﺣﻤﺪ ﺩﺍﻭﺩ / ﻣﻤﺪﻭﺡ ﺍﻟﺒﻨﺎ
ﺣﻤﺪﺍﻥ / ﻋﻤﺎﺩﺣﺴﻨﺤﺴﻦ / ﻁﺎﺭﻕ ﻛﻬﺮﻣﺎﻥ / hassanaustin / ﻣﺤﻤﺪ ﺗﻘﻲ ﺍﻟﺪﻳﻦahmad twfeek / hady /
/ hassanﺍﻣﺠﺪ ﻣﻮﺳﻰ / ﺷﺤﺎﺗﻪ ﻣﺤﻤﺪ ﺷﺤﺎﺗﻪ / ﻣﺘﻌﺐ ﺍﻟﻜﺮﻳﺪﻱ / ﻋﺎﻁﻒ ﻏﺎﻟﺐ ﻋﺒﺎﺳﻲ / ﻭﻋﻮﺩﺩﺍﻭﺩ / ﺍﺑﻮ
ﻛﺮﻡ / imene / ﺍﻟﺒﺮﻳﻜﻲ / ﺳﺎﻣﺢ ﺟﺎﻭﻳﺶ / ALavocatoooooo / ﺍﻟﻤﺤﺎﻣﻴﺔ ﻏﺎﺩﺓ / ﺣﺴﺎﻡ
ﻛﻤﺎﻝ / mohamed_amean / ﺍﻟﻬﺎﺷﻤﻰ / ﻋﻤﺮ ﻋﻠﻰ / ﺑﻮﺧﺎﻟﺪ ﺍﻻﺣﻤﺪ / ﺻﻔﺎء ﺍﻟﺪﻳﻦ ﺍﺑﺮﺍﻫﻴﻢ
ﺍﻟﺤﻴﺎﻟﻲ / azharitv / kingtut / ﻭﺣﻴﺪ ﺍﻟﺪﻳﻨﺎﺭﻯ / waelalfe / Sabraeg / hanen mazn / ﻋﺒﺪﺍﻟﻔﺘﺎﺡ
ﺳﺎﻟﻢ / Mahmood.Rabie / ﺭﻣﺰﻱ ﺍﻟﻨﻘﻴﺐ / ﻣﺤﻤﺪ ﺍﺣﻤﺪ ﺳﺎﻟﻢ / ﺑﺎﺳﻢ ﺍﻟﺘﺮﻛﻲ / ﺳﻤﻴﺮ
ﺍﺩﺭﻳﺲ / ﻣﺤﻤﻮﺩﺳﻤﻴﺮ / ﺳﻤﻴﺮ ﺧﻠﻴﻔﺔ / ﺿﻴﺎء ﺷﺪﻳﺪ / abubcker / ﺍﺣﻤﺪ ﺷﻬﻴﺐ / ﺍﺣﻤﺪ ﺑﺮﻳﻪ ﺍﻟﻤﺤﺎﻣﻲ / ﺍﻣﻴﻦ
ﻧﺎﺟﻲ /
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