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[Business Cambodia] - តិចអត់ដឹង! យានយន្តដែលស្ថិតក្រោមផ្លាកលេខ ៣ប្រភេទនេះត្រូវបានលើកលែងមិនឱ្យបង់ពន្ធចូលរដ្ឋក្នុងឆ្នាំ ២០២៦ នេះទេ
2026-06-01
Go to the website published Business Cambodia
កាលពីកន្លងទៅនេះ អគ្គនាយកដ្ឋានពន្ធដារ បានប្រកាសពីការប្រមូលពន្ធលើមធ្យោបាយដឹកជញ្ជូនសម្រាប់ឆ្នាំ២០២៦ នឹងត្រូវអនុវត្តចាប់ពីថ្ងៃទី០១ ខែមិថុនា រហូតដល់ ថ្ងៃទី៣០ ខែវិច្ឆិកា ឆ្នាំ២០២៦ នេះហើយ។ ដូច្នេះម្ចាស់កម្មសិទ្ធិនៃមធ្យោបាយដឹកជញ្ជូន ដែលមានកាតកិច្ចពន្ធលើមធ្យោបាយដឹកជញ្ជូន កុំភ្លេចទៅបង់ពន្ធអោយបានគ្រប់ៗគ្នា។ ជាមួយគ្នានោះដែរ បើយោងតាមលិខិតលេខ ៤៨២ សជណ.ហធ បានចុះថ្ងៃទី០២ ខែកញ្ញា ឆ្នាំ២០២១ របស់ទីស្តីការគណៈរដ្ឋមន្ត្រី បានឱ្យដឹងថា ចំពោះយានយន្តឯកជនជ្រកក្រោមផ្លាកលេខ រដ្ឋ ផ្លាកលេខ ខ.ម និង ផ្លាកលេខ ន.ប ពុំអនុញ្ញាតឱ្យបង់ពន្ធលើមធ្យោបាយដឹកជញ្ជូនសម្រាប់ឆ្នាំ២០២៦ទេ។ ម្ចាស់យានយន្តទាំងនេះអាចបង់ពន្ធលើមធ្យោបាយដឹកជញ្ជូនសម្រាប់ឆ្នាំ ២០២៦បាន លុះត្រាតែបំពេញកាតព្វកិច្ចពន្ធ និងអាករនាំចូលស្របតាមច្បាប់និងបទប្បញ្ញត្តិស្តីពីគយ និងចុះបញ្ជីយានយន្ត នៅក្រសួងសាធារណការនិងដឹកជញ្ជូនឱ្យបានរួចរាល់ជាមុនសិន។ ដោយឡែក ចំពោះយានយន្តថ្មីដែលត្រូវចុះបញ្ជីលើកដំបូង ម្ចាស់យានយន្តត្រូវដាក់លិខិត ប្រកាសបង់ពន្ឋចំនួន០២ សន្លឹក តាមទម្រង់ VT 001 របស់ អគ្គនាយកដ្ឋានពន្ធដារ ដោយភ្ជាប់មក ជាមួយនូវឯកសាររួមមាន៖ ១.បណ្ណសម្គាល់យានយន្ត, ២.អត្តសញ្ញាណបណ្ណផ្ទាល់របស់កម្មសិទ្ធិករ និងវិញ្ញាបនបត្រត្រួតពិនិត្យលក្ខណៈ បច្ចេកទេសយានយន្តចំពោះរថយន្តដឹកទំនិញនិងរថយន្តដឹកអ្នកដំណើរ។ នៅក្នុងករណីខកខានមិនបានបង់ពន្ឋទាន់ពេលវេលាកំណត់ខាងលើ ម្ចាស់យានយន្តនឹងត្រូវទទួលរងនូវ ពិន័យ តាមច្បាប់ស្តីពីសារពើពន្ធ ជាធរមាន។ អគ្គនាយកដ្ឋានពន្ធដារនឹងចេញលិខិតជូនដំណឹងដល់ លំនៅឋានម្ចាស់យានយន្ត ឬសហការជាមួយអាជ្ញាធរមានសមត្ថកិច្ច ជាពិសេសនគរបាល ចរាចរណ៍ និងកងរាជអាវុធហត្ថ ដើម្បីចុះត្រួតពិនិត្យការ អនុវត្តប្រមូលពន្ធនេះនៅតាមដងផ្លូវនានា បន្ទាប់ពីបិទបញ្ចប់ការប្រមូលពន្ឋនៅថ្ងៃទី៣០ ខែវិច្ឆិកា ឆ្នាំ២០២៦៕
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