-->

تعليمات تنفيذية 79 لسنة 2024 .. أسس محاسبة البقال التمويني

18 November 2024

الموسوعة الضريبية

خط المقالة

أصدرت مصلحة الضرائب المصرية تعليمات تنفيذية 79 لسنة 2024 بشأن أسس محاسبة البقال التمويني في الفترة من 2021 حتى 2023.

window['__wavt'] = 'AOuZoY6nfXA2Zf_1KzVDPWdrQ00FtdrYCQ:1755587823987';_WidgetManager._Init('//www.blogger.com/rearrange?blogID\x3d3070037015672837625','//www.taxwiki.cc/2024/11/taalimat-79-2024-osos-mohasabat-bakkal-tamwiny.html?hl\x3den','3070037015672837625'); _WidgetManager._SetDataContext([{'name': 'blog', 'data': {'blogId': '3070037015672837625', 'title': '\u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629', 'url': 'http://www.taxwiki.cc/2024/11/taalimat-79-2024-osos-mohasabat-bakkal-tamwiny.html?hl\x3den', 'canonicalUrl': 'http://www.taxwiki.cc/2024/11/taalimat-79-2024-osos-mohasabat-bakkal-tamwiny.html', 'homepageUrl': 'http://www.taxwiki.cc/?hl\x3den', 'searchUrl': 'http://www.taxwiki.cc/search', 'canonicalHomepageUrl': 'http://www.taxwiki.cc/', 'blogspotFaviconUrl': 'http://www.taxwiki.cc/favicon.ico', 'bloggerUrl': 'https://www.blogger.com', 'hasCustomDomain': true, 'httpsEnabled': true, 'enabledCommentProfileImages': true, 'gPlusViewType': 'FILTERED_POSTMOD', 'adultContent': false, 'analyticsAccountNumber': '', 'encoding': 'UTF-8', 'locale': 'en', 'localeUnderscoreDelimited': 'en', 'languageDirection': 'ltr', 'isPrivate': false, 'isMobile': false, 'isMobileRequest': false, 'mobileClass': '', 'isPrivateBlog': false, 'isDynamicViewsAvailable': true, 'feedLinks': '\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 - Atom\x22 href\x3d\x22http://www.taxwiki.cc/feeds/posts/default\x22 /\x3e\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/rss+xml\x22 title\x3d\x22\u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 - RSS\x22 href\x3d\x22http://www.taxwiki.cc/feeds/posts/default?alt\x3drss\x22 /\x3e\n\x3clink rel\x3d\x22service.post\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 - Atom\x22 href\x3d\x22https://www.blogger.com/feeds/3070037015672837625/posts/default\x22 /\x3e\n\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 - Atom\x22 href\x3d\x22http://www.taxwiki.cc/feeds/452207236215849610/comments/default\x22 /\x3e\n', 'meTag': '', 'adsenseClientId': 'ca-pub-8584895160675177', 'adsenseHostId': 'ca-host-pub-1556223355139109', 'adsenseHasAds': true, 'adsenseAutoAds': true, 'boqCommentIframeForm': true, 'loginRedirectParam': '', 'view': '', 'dynamicViewsCommentsSrc': '//www.blogblog.com/dynamicviews/4224c15c4e7c9321/js/comments.js', 'dynamicViewsScriptSrc': '//www.blogblog.com/dynamicviews/df31f371d64631dc', 'plusOneApiSrc': 'https://apis.google.com/js/platform.js', 'disableGComments': true, 'interstitialAccepted': false, 'sharing': {'platforms': [{'name': 'Get link', 'key': 'link', 'shareMessage': 'Get link', 'target': ''}, {'name': 'Facebook', 'key': 'facebook', 'shareMessage': 'Share to Facebook', 'target': 'facebook'}, {'name': 'BlogThis!', 'key': 'blogThis', 'shareMessage': 'BlogThis!', 'target': 'blog'}, {'name': 'X', 'key': 'twitter', 'shareMessage': 'Share to X', 'target': 'twitter'}, {'name': 'Pinterest', 'key': 'pinterest', 'shareMessage': 'Share to Pinterest', 'target': 'pinterest'}, {'name': 'Email', 'key': 'email', 'shareMessage': 'Email', 'target': 'email'}], 'disableGooglePlus': true, 'googlePlusShareButtonWidth': 0, 'googlePlusBootstrap': '\x3cscript type\x3d\x22text/javascript\x22\x3ewindow.___gcfg \x3d {\x27lang\x27: \x27en\x27};\x3c/script\x3e'}, 'hasCustomJumpLinkMessage': false, 'jumpLinkMessage': 'Read more', 'pageType': 'item', 'postId': '452207236215849610', 'postImageThumbnailUrl': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhvkhhyd6dTdAiJ3DsY_DwTBh1VpNdEHEKdKVZznpFGENaSHrRJOMRtVA84g2H_-hThLEJWMov3pJTQdYMYqr3MYdMOrKTyeluNsw6aTGIF6V5a2RUismN_e1q2Z3b79vOZc1aN0PimMbgdyAhseHGXw2nmtnMrNStsj-O9nzOylk9HNI1inlwDqeOGACLR/s72-c/1000038821.jpg', 'postImageUrl': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhvkhhyd6dTdAiJ3DsY_DwTBh1VpNdEHEKdKVZznpFGENaSHrRJOMRtVA84g2H_-hThLEJWMov3pJTQdYMYqr3MYdMOrKTyeluNsw6aTGIF6V5a2RUismN_e1q2Z3b79vOZc1aN0PimMbgdyAhseHGXw2nmtnMrNStsj-O9nzOylk9HNI1inlwDqeOGACLR/s320/1000038821.jpg', 'pageName': '\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u062a\u0646\u0641\u064a\u0630\u064a\u0629 79 \u0644\u0633\u0646\u0629 2024 .. \u0623\u0633\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0628\u0642\u0627\u0644 \u0627\u0644\u062a\u0645\u0648\u064a\u0646\u064a ', 'pageTitle': '\u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629: \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u062a\u0646\u0641\u064a\u0630\u064a\u0629 79 \u0644\u0633\u0646\u0629 2024 .. \u0623\u0633\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0628\u0642\u0627\u0644 \u0627\u0644\u062a\u0645\u0648\u064a\u0646\u064a ', 'metaDescription': ''}}, {'name': 'features', 'data': {}}, {'name': 'messages', 'data': {'edit': 'Edit', 'linkCopiedToClipboard': 'Link copied to clipboard!', 'ok': 'Ok', 'postLink': 'Post Link'}}, {'name': 'template', 'data': {'name': 'custom', 'localizedName': 'Custom', 'isResponsive': true, 'isAlternateRendering': false, 'isCustom': true}}, {'name': 'view', 'data': {'classic': {'name': 'classic', 'url': '?view\x3dclassic'}, 'flipcard': {'name': 'flipcard', 'url': '?view\x3dflipcard'}, 'magazine': {'name': 'magazine', 'url': '?view\x3dmagazine'}, 'mosaic': {'name': 'mosaic', 'url': '?view\x3dmosaic'}, 'sidebar': {'name': 'sidebar', 'url': '?view\x3dsidebar'}, 'snapshot': {'name': 'snapshot', 'url': '?view\x3dsnapshot'}, 'timeslide': {'name': 'timeslide', 'url': '?view\x3dtimeslide'}, 'isMobile': false, 'title': '\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u062a\u0646\u0641\u064a\u0630\u064a\u0629 79 \u0644\u0633\u0646\u0629 2024 .. \u0623\u0633\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0628\u0642\u0627\u0644 \u0627\u0644\u062a\u0645\u0648\u064a\u0646\u064a ', 'description': '', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhvkhhyd6dTdAiJ3DsY_DwTBh1VpNdEHEKdKVZznpFGENaSHrRJOMRtVA84g2H_-hThLEJWMov3pJTQdYMYqr3MYdMOrKTyeluNsw6aTGIF6V5a2RUismN_e1q2Z3b79vOZc1aN0PimMbgdyAhseHGXw2nmtnMrNStsj-O9nzOylk9HNI1inlwDqeOGACLR/s320/1000038821.jpg', 'url': 'http://www.taxwiki.cc/2024/11/taalimat-79-2024-osos-mohasabat-bakkal-tamwiny.html?hl\x3den', 'type': 'item', 'isSingleItem': true, 'isMultipleItems': false, 'isError': false, 'isPage': false, 'isPost': true, 'isHomepage': false, 'isArchive': false, 'isLabelSearch': false, 'postId': 452207236215849610}}, {'name': 'widgets', 'data': [{'title': 'BlogArchive', 'type': 'BlogArchive', 'sectionId': 'TemplateInsert', 'id': 'BlogArchive300'}, {'title': 'BlogLabels', 'type': 'Label', 'sectionId': 'TemplateInsert', 'id': 'Label300'}, {'title': '\u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0627\u0644\u0642\u0627\u0644\u0628', 'type': 'LinkList', 'sectionId': 'TemplateInsert', 'id': 'LinkList300'}, {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'type': 'PageList', 'sectionId': 'pages', 'id': 'PageList301'}, {'title': '\u0645\u0631\u0628\u0639 \u0627\u0644\u0628\u062d\u062b', 'type': 'HTML', 'sectionId': 'pages', 'id': 'HTML301'}, {'title': '\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a', 'type': 'LinkList', 'sectionId': 'pages', 'id': 'LinkList301'}, {'title': '\u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 (Header)', 'type': 'Header', 'sectionId': 'head-container', 'id': 'Header1'}, {'title': '\u0625\u0639\u0644\u0627\u0646 \u0628\u062c\u0648\u0627\u0631 \u0627\u0644\u0644\u0648\u062c\u0648', 'type': 'HTML', 'sectionId': 'head-container', 'id': 'HTML302'}, {'title': '\u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629', 'type': 'LinkList', 'sectionId': 'menu-bar', 'id': 'LinkList302'}, {'title': '\u0625\u0639\u0644\u0627\u0646 \u0635\u0641\u062d\u0627\u062a \u0627\u0644\u062a\u0633\u0645\u064a\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0634\u064a\u0641 \u0648\u0627\u0644\u0628\u062d\u062b', 'type': 'HTML', 'sectionId': 'RecentPosts', 'id': 'HTML305'}, {'title': 'Blog Posts', 'type': 'Blog', 'sectionId': 'RecentPosts', 'id': 'Blog1', 'posts': [{'id': '452207236215849610', 'title': '\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u062a\u0646\u0641\u064a\u0630\u064a\u0629 79 \u0644\u0633\u0646\u0629 2024 .. \u0623\u0633\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0628\u0642\u0627\u0644 \u0627\u0644\u062a\u0645\u0648\u064a\u0646\u064a ', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhvkhhyd6dTdAiJ3DsY_DwTBh1VpNdEHEKdKVZznpFGENaSHrRJOMRtVA84g2H_-hThLEJWMov3pJTQdYMYqr3MYdMOrKTyeluNsw6aTGIF6V5a2RUismN_e1q2Z3b79vOZc1aN0PimMbgdyAhseHGXw2nmtnMrNStsj-O9nzOylk9HNI1inlwDqeOGACLR/s320/1000038821.jpg', 'showInlineAds': false}], 'headerByline': {'regionName': 'header1', 'items': [{'name': 'author', 'label': '\u0628\u0648\u0627\u0633\u0637\u0629'}, {'name': 'timestamp', 'label': ''}]}, 'footerBylines': [{'regionName': 'footer1', 'items': [{'name': 'share', 'label': ''}, {'name': 'comments', 'label': 'comments'}, {'name': 'labels', 'label': ''}, {'name': 'icons', 'label': ''}]}], 'allBylineItems': [{'name': 'author', 'label': '\u0628\u0648\u0627\u0633\u0637\u0629'}, {'name': 'timestamp', 'label': ''}, {'name': 'share', 'label': ''}, {'name': 'comments', 'label': 'comments'}, {'name': 'labels', 'label': ''}, {'name': 'icons', 'label': ''}]}, {'title': 'Contact Form', 'type': 'ContactForm', 'sectionId': 'RecentPosts', 'id': 'ContactForm302'}, {'title': '\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0627\u062a', 'type': 'LinkList', 'sectionId': 'RecentPosts', 'id': 'LinkList500'}, {'title': '\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a [SM]', 'type': 'LinkList', 'sectionId': 'sidebar-section', 'id': 'LinkList3'}, {'title': '\u0627\u0644\u0634\u0627\u0626\u0639', 'type': 'PopularPosts', 'sectionId': 'sidebar-section', 'id': 'PopularPosts1', 'posts': [{'title': ' \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0624\u0643\u062f \u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0637\u0647\u064a\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629', 'id': 7999495269878509188}, {'title': '\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0637\u0628\u0642 \u0633\u064a\u0627\u0633\u0629 \u0639\u0641\u0627 \u0627\u0644\u0644\u0647 \u0639\u0645\u0627 \u0633\u0644\u0641 \u0628\u0634\u0631\u0648\u0637.. \u062a\u0639\u0631\u0641 \u0639\u0644\u064a\u0647\u0627', 'id': 3890199721455409416}, {'title': ' \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0646\u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0648 \u0625\u0644\u063a\u0627\u0621 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629', 'id': 4733329015302586282}]}, {'title': '\u0627\u0644\u062a\u0633\u0645\u064a\u0627\u062a', 'type': 'Label', 'sectionId': 'sidebar-section', 'id': 'Label1'}, {'title': 'Contact Form', 'type': 'ContactForm', 'sectionId': 'col-2', 'id': 'ContactForm1'}, {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'type': 'PageList', 'sectionId': 'col-4', 'id': 'PageList1'}, {'title': '', 'type': 'HTML', 'sectionId': 'footer-bot-section', 'id': 'HTML1'}, {'title': '\u0627\u0644\u062d\u0642\u0648\u0642', 'type': 'HTML', 'sectionId': 'license', 'id': 'HTML306'}]}]); _WidgetManager._RegisterWidget('_BlogArchiveView', new _WidgetInfo('BlogArchive300', 'TemplateInsert', document.getElementById('BlogArchive300'), {'languageDirection': 'ltr', 'loadingMessage': 'Loading\x26hellip;'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label300', 'TemplateInsert', document.getElementById('Label300'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList300', 'TemplateInsert', document.getElementById('LinkList300'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList301', 'pages', document.getElementById('PageList301'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': 'http://www.taxwiki.cc/p/blog-page.html?hl\x3den', 'id': '5555074092192738867', 'title': '\u0627\u062a\u0635\u0644 \u0628\u0646\u0627 '}, {'isCurrentPage': false, 'href': 'http://www.taxwiki.cc/p/blog-page_11.html?hl\x3den', 'id': '1396265254259934773', 'title': '\u0645\u0646 \u0646\u062d\u0646'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML301', 'pages', document.getElementById('HTML301'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList301', 'pages', document.getElementById('LinkList301'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'head-container', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML302', 'head-container', document.getElementById('HTML302'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList302', 'menu-bar', document.getElementById('LinkList302'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML305', 'RecentPosts', document.getElementById('HTML305'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'RecentPosts', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/497930099-lbx.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/123180807-lightbox_bundle.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_ContactFormView', new _WidgetInfo('ContactForm302', 'RecentPosts', document.getElementById('ContactForm302'), {'contactFormMessageSendingMsg': 'Sending...', 'contactFormMessageSentMsg': 'Your message has been sent.', 'contactFormMessageNotSentMsg': 'Message could not be sent. Please try again later.', 'contactFormInvalidEmailMsg': 'A valid email address is required.', 'contactFormEmptyMessageMsg': 'Message field cannot be empty.', 'title': 'Contact Form', 'blogId': '3070037015672837625', 'contactFormNameMsg': 'Name', 'contactFormEmailMsg': 'Email', 'contactFormMessageMsg': 'Message', 'contactFormSendMsg': 'Send', 'contactFormToken': 'AOuZoY5UKduaJh1BB54d9FyyeImt0gZIxQ:1755587823987', 'submitUrl': 'https://www.blogger.com/contact-form.do'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'RecentPosts', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'sidebar-section', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidebar-section', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'sidebar-section', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_ContactFormView', new _WidgetInfo('ContactForm1', 'col-2', document.getElementById('ContactForm1'), {'contactFormMessageSendingMsg': 'Sending...', 'contactFormMessageSentMsg': 'Your message has been sent.', 'contactFormMessageNotSentMsg': 'Message could not be sent. Please try again later.', 'contactFormInvalidEmailMsg': 'A valid email address is required.', 'contactFormEmptyMessageMsg': 'Message field cannot be empty.', 'title': 'Contact Form', 'blogId': '3070037015672837625', 'contactFormNameMsg': 'Name', 'contactFormEmailMsg': 'Email', 'contactFormMessageMsg': 'Message', 'contactFormSendMsg': 'Send', 'contactFormToken': 'AOuZoY5UKduaJh1BB54d9FyyeImt0gZIxQ:1755587823987', 'submitUrl': 'https://www.blogger.com/contact-form.do'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'col-4', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': 'http://www.taxwiki.cc/?hl\x3den', 'title': '\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'footer-bot-section', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML306', 'license', document.getElementById('HTML306'), {}, 'displayModeFull'));