لقد اشتريت بقعة ارضية بقيمة 150000 من شركة عقارية ملك محفظ اريد ان اقوم ببنائها في القريب العاجل واخبرني الموتق ان تمن التسجيل والتحفيظ واجرته حدد في 12000 اظن ان هدا المبلغ كبير ومبالغ فيه ارجوكم ساعدوني في معرفة التمن المتالي
تنص الفقرة أ - 1 - الف - I من المادة 127 من المدونة العامة للضرائب على أنه تخضع وجوبا للتسجيل التفويتات بين الأحياء بعوض أو بغير عوض مثل البيع أو الهب...
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التسجيل 5٪
التحفيظ ......
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بالنسبة للثمن الخاص بالتحفيض والتسجيل فهو معروف لدى المحافضة.
لكن ......
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ثمن التسجيل و التحفيظ حسب ثمن تحدده إداراة التسجيل حسب الموقع و ليس الثمن الدي المدون في العقد مضروب في نسب مؤوية لكل من إدارة التسجيل و المحافظة