وكيل ضريبي في الامارات الخدمات التي يقدمها والمسؤليات

1. تارﺎﻣﻹا ? ? ﻲﺒﻳ?ﻀﻟا ﻚﻠﻴﻛو ﻲﺒﻳ??ﻟاﻞﻴﻛﻮﻟا  26th December 2019  هﺎﻛﺮﺷو تﺎﺣﺮﻓ ﺐﺘﻜﻣ ﻦﻣ ﺪﻤﺘﻌﻤﻟا ﻲﺒﻳ?ﻀﻟا ﻞﻴﻛﻮﻟا تﺎﻣﺪﺧ ﺔﻣﺪﺨـﺑﺔﻧﺎﻌﺘﺳ??اﻚﻨﻜﻤُﻳﺔﻴﺑﺮﻌﻟاتارﺎﻣ??اﻲﻓﺔﻓﺎﻀﻤﻟاﺔﻤﻴﻘﻟاﺔﺒﻳ??وﺔﺒﻳ??ﻟاﻲﻓﻚﺘﻛ??ﻞﻴﺠﺴﺘﻟ هﺬﻫتاﺰﻴﻣﻦﻴﺑﻦﻣو .ﺔّﻴﻤﻫ??اﺔﻳﺎﻏﻲﻓٌﺮﻣأﻮﻫوهﺎﻛ??وتﺎﺣﺮﻓﺐﺘﻜﻣﺎﻬﻣّﺪﻘُﻳﻲﺘﻟاّﻲﺒﻳ??ﻟاﻞﻴﻛﻮﻟا ﺔﻓﺮﻌﻣوﺔﻣزّ??ﻟاﺔﻴﺒﻳ??ﻟاتارﺎﺸﺘﺳ??اﻚﻟمّﺪﻘُﺗوﺔﺒﻳ??ﻟاﻲﻓﻚﺗﺎﻛ??ﻞﻴﺠﺴﺗﻚﻟلّﻮﺨُﺗﺎﻬّﻧأﺔﻣﺪﺨﻟا .ﺔﻓﺎﻀﻤﻟاﺔﻤﻴﻘﻟاﺔﺒﻳ??ﻟﻚﻘﻴﺒﻄﺘﺑﺔﻘّﻠﻌﺘُﻤﻟاطﺎﻘﻨﻟاّﻞﻜﺑﺔﻠﻣﺎﺷ ﻦﻳﺪﻴﻌﺼﻟاﻰﻠﻋﺔﻓﺎﻀﻤﻟاﺔﻤﻴﻘﻟاﺔﺒﻳ??ﻲﻓﺔّﺼﺘﺨُﻤﻟاﺐﺗﺎﻜﻤﻟازﺮﺑأﺪﺣأهﺎﻛ??وتﺎﺣﺮﻓﺐﺘﻜﻣﻚﻟمﺪﻘُﻧ .ّﻲﻤﻴﻠﻗ??اوّﻲﻠﺤﻤﻟا .ّمﺎﻬﻟالﺎﺠﻤﻟااﺬﻫﻲﻓﻦﻴﺼّﺼﺨﺘُﻤﻟاةﺮﻴﺧﻪﺑﻞﻤﻌﻳو تارﺎﻣ??اﻲﻓﺐﺋا??ﻠﻟﺔّﻳدﺎﺤّﺗ??اﺔﺌﻴﻬﻟاﻞﺒﻗﻦﻣﻦﻳﺪﻤﺘﻌُﻤﻟاﻦﻴﻴﺒﻳ??ﻟاﻪﺋ??ﻛﻮﺑﺔﻧﺎﻌﺘﺳ??اﻚﻨﻜﻤُﻳﺎﻤﻛ .ةﺪﺤّﺘُﻤﻟاﺔّﻴﺑﺮﻌﻟا وﻦﻴﻧاﻮﻘﻠﻟوةﺪﺤﺘُﻤﻟاﺔﻴﺑﺮﻌﻟاتارﺎﻣ??اﻲﻓ 2017 ﺔﻨﺴﻟ 7 ﻢﻗريدﺎﺤﺗ??انﻮﻧﺎﻘﻠﻟلﺎﺜﺘﻣ??اﻰﻠﻋﻢﻛﺪﻋﺎﺴﻧو .ةﺪﺤﺘﻤﻟاﺔﻴﺑﺮﻌﻟاتارﺎﻣ??اﺔﻟودﻲﻓﺔﻓﺎﻀﻤﻟاﺔﻤﻴﻘﻟاﺔﺒﻳ??ﻟﺔﻤﻈﻨﻤﻟاﺔﻠﺼﻟاتاذتﺎﻌﻳ??ﺘﻟا نﻮﻴﻧﻮﻧﺎﻗ نﻮﺒﺳﺎﺤﻣ ﻢﻫﺎﻛﺮﺷ و تﺎﺣﺮﻓ ﺐﺘﻜﻣ ﻦﻣ ﻲﺒﻳ?ﻀﻟا ﻞﻴﻛو ﺔﻣﺪﺧ

2. فﺮﻌُﻳو .لو??اﻞﺼﻔﻟاﻦﻣ 1ةدﺎﻤﻟاﻲﻓحﻮﺿﻮﺑ ”ﻲﺑ??ﻟاﻞﻴﻛﻮﻟا“ ﻒﻳﺮﻌﺗﻢﺗ،ه??ﻋأرﻮﻛﺬﻤﻟانﻮﻧﺎﻘﻟاﻲﻓ مﺎﻣأﻚﻠﻴﺜﻤﺘﻟﻪﻨﻴﻴﻌﺗﻢﺘﻳو .ﺐﺋا??ﻠﻟﺔﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻟاىﺪﻟﻞﺠﺴُﻣﺺﺨﺷيأﻪﻧﻮﻛﻰﻠﻋﻲﺒﻳ??ﻟاﻞﻴﻛﻮﻟا ﻲﺘﻟاوﺎﻬﺑﺔﻄﺒﺗﺮﻤﻟاﺔﻴﺒﻳ??ﻟاقﻮﻘﺤﻟاﺔﺳرﺎﻤﻣوﺔﻴﺒﻳ??ﻟاﻚﺗﺎﻣاﺰﺘﻟﺈﺑءﺎﻓﻮﻟاﻲﻓﻚﺗﺪﻋﺎﺴﻣوﺔﺌﻴﻬﻟا ”.ﺎﻴﺒﻳ??ً??ﻴﻛوﻪﻧﻮﻛﻰﻠﻋﺺﻨﺗ ةﺪﻋﺎﺴﻣوﻚﺗﺪﻋﺎﺴﻤﻟﻢﻬﻨﻴﻴﻌﺗﻢﺘﻳوةﺮﺤﻟاةرﺎﺠﺘﻟاﺔﻴﻗﺎﻔﺗإﻲﻓنﻮﻠﺠﺴﻣصﺎﺨﺷأﻢﻫﺐﺋا??ﻟاء??ﻛونإ ﻚﺗﺎﻣﺎﻤﺘﻫإوﺔّﻴﺒﻳ??ﻟاﻚﻧوﺆﺷﺮﻴﻴﺴﺗﻲﻓوﺔﻓﺎﻀﻤﻟاﺔﻤﻴﻘﻟاﺔﺒﻳ??ﻲﻓﺔﻠﺠﺴﻤﻟاﻚﺗﺎﻛ??/ﻚﺘﻛ?? يﺄﺑﻖﻠﻌﺘﻳﺎﻣﻲﻓهﺎﻛ??وتﺎﺣﺮﻓﺐﺘﻜﻣةﺪﻋﺎﺴﻣﻰﻟإجﺎﺘﺤﺗﻲﺘﻟاتﺎﻛ??ﻠﻟﻦﻜﻤُﻳو .ﻚﻟﺬﺑﺔﻘّﻠﻌﺘﻤﻟا ﻰﻟإﺔﻓﺎﺿ??ﺎﺑ .ًة??ﺎﺒﻣﺎﻬﻠّﺜﻤُﻳّﻲﺒﻳ??ﻞﻴﻛوﻦﻴﻴﻌﺗﻚﻟﺬﻛوﺐﺋا??ﻟانﺄﺸﺑﺎﻬﻬﺟاﻮﺗﻞﻛﺎﺸﻣوأت??ﻜﺸﻣ ﺔﻴﺒﻳ??ﻟاﺎﻬﺗﺎﻣاﺰﺘﻟﺈﺑءﺎﻓﻮﻟاﻰﻠﻋﺐﺋا??ﻟاﻲﻓﺔﻠّﺠﺴﻤﻟاتﺎﻛ??ﻟاةﺪﻋﺎﺴُﻣﻦﻴﻴﺑ??ﻟاء??ﻛﻮﻠﻟﻦﻜﻤُﻳ،ﻚﻟذ .تﺎﻣاﺮﻐﻟاﺐّﻨﺠﺘﻟﺮﻴﺧﺄﺗنوددﺪﺤﻤﻟاﺖﻗﻮﻟاﻲﻓ .ﺔﻴﺒﻳ??ﻟاﻚﻗﻮﻘﺤﺑ،ﺔﺒﻳ??ﻠﻟٍﻊﺿﺎﺧﺺﺨﺸﻛ،ﻚﻏ??ﺑإ،ﺎﻨﻳﺪﻟﺎًﻀﻳأﺐﺋا??ﻟاء??ﻛﻮﻟﻦﻜﻤُﻳو ّﻢﺗﻲﺘﻟاتﺎﺒّﻠﻄﺘﻤﻟاﺔﻴﺒﻠﺗﻰﻠﻋ،هﺎﻛ??وتﺎﺣﺮﻓﺐﺘﻜﻣﻲﻓ،ﺎﻨﻳﺪﻟ،ﺐﺋا??ﻟاء??ﻛوكﺪﻋﺎﺴُﻳنأﻦﻜﻤُﻳﺎﻤﻛ نﺎﻤﻀﻟ .ﻞﻣﺎﻜﻟﺎﺑتارﺎﻣ??اﺔﻟودﻲﻓﺔﻴﻠﻋﺎﻔﺑﻲﺒﻳ??ﻟامﺎﻈﻨﻟاﻞﻤﻌﻳﻰﺘﺣﺔﻣﻮﻜﺤﻟاﻞﺒِﻗﻦﻣﺎﻬﻨﻴﻴﻌﺗ  .هﺎﻛ??وتﺎﺣﺮﻓﺐﺘﻜﻤﺑﻦﻴﻠﻣﺎﻌﻟاﻦﻳﺪﻤﺘﻌُﻤﻟاﺎﻨﺋ??ﻛوﺪﺣﺄﺑْﻞﺼّﺗاوْردﺎﺑﻲﺒﻳ??ﻟاﻚﻌﺿوﺔﻣ??ﺳ هﺎﻛﺮﺷو تﺎﺣﺮﻓ ﺐﺘﻜﻣ ? ? ﻲﺒﻳ?ﻀﻟا ﻞﻴﻛﻮﻟا تﺎﻴﻟوﺆﺴﻣ .ﺔﻔﻠﺘﺨُﻣّمﺎﻬﻣهﺎﻛ??ﻮﺗﺎﺣﺮﻓﺐﺘﻜﻣﻲﻓﺪﻤﺘﻌُﻤﻟاّﻲﺒﻳ??ﻟاﻞﻴﻛﻮﻠﻟ ﻚﺘﺤﻠﺼﻣﻊﺿوﻰﻠﻋصﺮﺤﻟاﻰﻠﻋﺎﻨﻳﺪﻟﺐﺋا??ﻠﻟﺔّﻳدﺎﺤّﺗ??اﺔﺌﻴﻬﻟاﻞﺒﻗﻦﻣنوﺪﻤﺘﻌُﻤﻟاء??ﻛﻮﻟاﻞﻤﻌﻳو .ء??ّﻞﻛﻞﺒﻗٍﻞﻴﻤﻌﻛ :ﻲﻓﺔﺒﻳ??ﻠﻟﻊﺿﺎﺧﺺﺨﺸﻛ،ﻚﻠﺒﻗﻦﻣﻢﻬﻨﻴﻴﻌﺗﺪﻨﻋﻦﻴﻴﺒﻳ??ﻟاء??ﻛﻮﻟاتﺎﻴﻟوﺆﺴﻣوتﺎﺒﺟاوﻞﺜﻤﺘﺗو ﻦﻴﺑقﺎﻔﺗ??اﺐﺟﻮﻤﺑونﻮﻧﺎﻘﻠﻟﺎًﻘﻓوﺐﺋا??ﻠﻟﺔﻠﺠﺴﻣلﺎﻤﻋﺄﻛﻚﺗﺎﻣاﺰﺘﻟﺈﺑمﻮﻘﺗﻚﻧأﻦﻣﺪﻛﺄﺘﻟا ﻦﻴﻓﺮﻄﻟا ﻚﻟﻲﺒﻳ??ﻞﻴﻛﻮﻛﻞﻤﻌﻟاةﺪﻣءﺎﻨﺛأﻚﺗﺎﻛ??/ﻚﺘﻛ??تﺎﻣﻮﻠﻌﻣوﻚﺘﻴﺻﻮﺼﺧﻰﻠﻋظﺎﻔﺤﻟا د??ﺒﻟاﻲﻓنﻮﻧﺎﻗيأﻚﻬﺘﻨﺗود??ﺒﻟاﻲﻓﻲﺒﻳ??ﻟامﺎﻈﻨﻟاﺔﻣ??ﺴﺑ??ﺗﺔﺣﺮﺘﻘﻣﻂﻄﺧيأﺾﻓر ﺐﺋا??ﻠﻟﺔﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻟاﻰﻟإﻚﺑﺔﺻﺎﺨﻟاتﺎﻧﺎﻴﺒﻟاوت??ﺠﺴﻟاوﻖﺋﺎﺛﻮﻟاوتﺎﻣﻮﻠﻌﻤﻟاﻢﻳﺪﻘﺗﻚﻴﻠﻋﺐﺠﻳو .ﺎﻬﺒﻠﻄﺗﺎﻣﺪﻨﻋﻂﻘﻓ ﺔﻌﺿﺎﺨﻟاﻚﺗ??ﺠﺳوأﻚﺗاﺪﻨﺘﺴﻣماﺪﺨﺘﺳإﻖﺣﺐﺋا??ﻠﻟﺔﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻠﻟنأﻰﻟإةرﺎﺷ??ارﺪﺠﺗﺎﻤﻛ .ﻲﺒﻳ??ﻟاﻖﻴﻗﺪﺘﻟاضاﺮﻏ??ﺔﺒﻳ??ﻠﻟ ةﺪﺤﺘﻤﻟا ﺔﻴﺑ?ﻌﻟا تارﺎﻣﻹا ﺔﻟود ? ? هﺎﻛﺮﺷو تﺎﺣﺮﻓ ﺐﺘﻜﻣ ﻦﻣ ﻞﺠﺴﻣ ﺐﺋاﺮﺿ ﻞﻴﻛو ﻦﻴﻴﻌﺗ ﻞﻴﺜﻤﺘﻠﻟةرو??ﻟاﺪﻨﻋﺎﻨﺒﺘﻜﻣﻦﻣﻦﻴﻴﺒﻳ??ء??ﻛوﻦﻴﻴﻌﺗ،ﻚﻠﺜﻣﺔﺒﻳ??ﻠﻟﻦﻴﻌﺿﺎﺨﻟاصﺎﺨﺷ??ﻟﺢﻤﺴُﻳ .ﺐﺋا??ﻠﻟﺔﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻟاىﺪﻟ??ﺎﺒﻤﻟا

3. ﻞﻴﻛوﻊﻣﻪﺋﺎﻬﻧإوأهؤﺎﻐﻟإﻢﺗيﺬﻟاﺪﻘﻌﻟاﻦﻋتارﺎﻣ??اﻲﻓﺐﺋا??ﻠﻟﺔﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻟاﺖﻐﻠﺑألﺎﺣﻲﻓوﻞﻴﻛوﻊﻣﻪﺋﺎﻬﻧإوأهؤﺎﻐﻟإﻢﺗيﺬﻟاﺪﻘﻌﻟاﻦﻋتارﺎﻣ??اﻲﻓﺐﺋا??ﻠﻟﺔﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻟاﺖﻐﻠﺑألﺎﺣﻲﻓو ﺐﺋا??ﻠﻟﺔﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻟاﻊﻣة??ﺎﺒﻣﻞﻣﺎﻌﺘﻟاﻚﻟذﺪﻌﺑﻪﻟح??ُﻣﺮﻴﻏﺮﻴﺧ??ااﺬﻫنﺈﻓ،ﻦّﻴﻌﻣﻲﺒﻳ?? ﻦﻣلﺎﻋىﻮﺘﺴﻣوﻦﻴﻧاﻮﻘﻟنﻮﻌﺿﺎﺧهﺎﻛ??وتﺎﺣﺮﻓﺐﺘﻜﻣﻲﻓﻦﻴﻴﺒﻳ??ﻟاء??ﻛﻮﻟانأﺎﻤﻛ .ﻚﻨﻋﺔﺑﺎﻴﻧ .ةﺪﺤﺘُﻤﻟاﺔﻴﺑﺮﻌﻟاتارﺎﻣ??اﻲﻓﺐﺋا??ﻠﻟﺔﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻟاهدﺪﺤُﺗةﺮﺒﺨﻟا ةرﺎﻣإيأوأﻲﺑدﻲﻓﻦﻴﻴﺒﻳ??ء??ﻛووأﺔﻓﺎﻀﻣﺔﻤﻴﻗﺔﺒﻳ??وأﺔﺒﻳ??يرﺎﺸﺘﺴﻣﻦﻋﺚﺤﺒﺗﺖﻨُﻛنإو .ةﺪﺤﺘﻤﻟاﺔﻴﺑﺮﻌﻟاتارﺎﻣ??اﻦﻣىﺮﺧأ .ﺔّﻴﻧﺎﺠﻣةرﺎﺸﺘﺳإﻰﻠﻋلﻮﺼﺤﻠﻟ،ن??ا،هﺎﻛ??وتﺎﺣﺮﻓﺐﺘﻜﻤـﺑلﺎﺼﺗ??اﺪﻴﻛﺄﺘﻟﺎﺑﻚﻨﻜﻤُﻳ ﻲﻓﺐﺋا??ﻠﻟﺔﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻟاﻦﻣﺾﻳﻮﻔﺘﻟﻊﻀﺨﻧﺎﻨﻧ??ﻚﺑّصﺎﺧﻲﺒﻳ??ﻞﻴﻛﻮﻛﻞﻤﻌﻧنأﺎﻨﻨﻜﻤﻳو .ﺎﻬﻨﻴﻧاﻮﻘﻟﻚﻟذـﻛوتارﺎﻣ??ا ﺪﻨﻋ،ﺐﺋا??ﻠﻟﺔّﻳدﺎﺤﺗ??اﺔﺌﻴﻬﻟاىﺪﻟة??ﺎﺒﻣﻚﻠﻴﺜﻤﺗوﺔﻴﺒﻳ??ﻟاﻚﻧوﺆﺷﻊﻣﻞﻣﺎﻌﺘﻟاﺎﻨﻨﻜﻤُﻳ،اذـﻟ .ءﺎﻀﺘﻗ??ا وﺐﺋا??ﻟﺎﺑﺔﻘّﻠﻌﺘُﻤﻟاﻞﺋﺎﺴﻤﻟاّﻞﻛﻲﻓﻞﺻاﻮﺘﻤﻟاﻢﻋﺪﻟاﻰﻘﻠﺘﻟ،مﻮﻴﻟا،هﺎﻛ??وتﺎﺣﺮﻓﺐﺘﻜﻤﺑﻞﺼّﺗا .ﺔﺒﻳ??ﻟاهﺬﻫﻲﻓﻚﺗﺎﻛ??ﻞﻴﺠﺴﺗوﺔﻓﺎﻀُﻤﻟاﺔﻤﻴﻘﻟاﺔﺒﻳ?? .ﻚﺗﺎﺣﺮﺘﻘُﻣوﻚﺗ??ؤﺎﺴﺗّﻞﻛﻰﻠﻋنﻮﺳّﺮﻤﺘُﻤﻟاﺎﻧورﺎﺸﺘﺴًﻣﻚُﺒﻴﺠُﻴﺳوﻞﺼّﺗاوردﺎﺑ   ﻦﻳاﺮﺑدرﻮﻨﻴﻟ – ﺐﺗﺎﻜﻟا ﺔﻓﺎﻀﻤﻟاﺔﻤﻴﻘﻟاﻰﺒﻳ??ﻲﺋﺎﺼﺧاﺮﻴﺒﻛ نﻮﻴﻧﻮﻧﺎﻗنﻮﺒﺳﺎﺤﻣ – ﻢﻫﺎﻛ??وتﺎﺣﺮﻓﺐﺘﻜﻣ ةﺪﺤﺘﻤﻟاﺔﻴﺑﺮﻌﻟاتارﺎﻣ??ا ﺔﻓﺎﻀﻤﻟاﺔﻤﻴﻘﻟاﺔﺒﻳ??-ﺐﺋا??ﻟا تﻻﺎﻘﻤﻟا ثﺪﺣأ

4. ﺔﻓﺎﻀﻤﻟا ﺔﻤﻴﻘﻟا ﺔﺒﻳ?ﺿ ﻞﻴﺠﺴﺗ ءﺎﻐﻟإ تﺎﺒﻠﻄﺘﻣ تﺎﺑﻮﻘﻌﻟاو ﻲﺒﻳ?ﻀﻟا راﺮﻗﻹا ﻢﻳﺪﻘﺗ ? ? ﺮﻴﺧﺄﺘﻟا لﺎﺣ ? ? ﺔﻓﺎﻀﻤﻟا ﺔﻤﻴﻘﻟا ﺔﺒﻳ?ﺿ ءاﺮﺒﺧ ةرﺎﺸﺘﺳا ﻚﻟذ ??ﻋ ﺔﺒﺗﺮﺘﻤﻟا

5. تارﺎﻣﻹا ? ? ﺔﻓﺎﻀﻤﻟا ﺔﻤﻴﻘﻟا ﺔﺒﻳ?ﻀﻟ ﻲﺒﻳ?ﻀﻟا راﺮﻗﻻا ? ? ﺔﻴﻨﻔﻟا تﺎﻴﻟﺎﻜﺷﻹا