الموافقة على تجنب الازدواج الضريبي في شأن الضرائب على الدخل

  • strict warning: Non-static method view::load() should not be called statically in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/views.module on line 1118.
  • strict warning: Declaration of views_handler_field::query() should be compatible with views_handler::query($group_by = false) in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/handlers/views_handler_field.inc on line 0.
  • strict warning: Declaration of views_handler_argument::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/handlers/views_handler_argument.inc on line 0.
  • strict warning: Declaration of views_handler_argument::query() should be compatible with views_handler::query($group_by = false) in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/handlers/views_handler_argument.inc on line 0.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/handlers/views_handler_filter.inc on line 0.
  • strict warning: Declaration of views_handler_filter::query() should be compatible with views_handler::query($group_by = false) in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/handlers/views_handler_filter.inc on line 0.
  • strict warning: Declaration of views_handler_relationship::query() should be compatible with views_handler::query($group_by = false) in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/handlers/views_handler_relationship.inc on line 0.
  • strict warning: Declaration of views_handler_area::query() should be compatible with views_handler::query($group_by = false) in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/handlers/views_handler_area.inc on line 0.
  • strict warning: Declaration of views_handler_area_text::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/handlers/views_handler_area_text.inc on line 0.
  • strict warning: Declaration of views_plugin_argument_validate::options_submit() should be compatible with views_plugin::options_submit($form, &$form_state) in /home2/qccorg/old.qcc.org.sa/sites/default/modules/views/plugins/views_plugin_argument_validate.inc on line 0.
رقم التعميم: 
ش.خ/ ج/2529
تاريخ التعميم: 
1436/08/06
جهة التعميم: 
مجلس الغرف
نص التعميم: 

الموافقة على تجنب الازدواج الضريبي في شأن الضرائب على الدخل وعلى راس المال والبروتكول المرافق لها والمصادق عليها بمرسوم ملكي رقم (م/38) وتاريخ 05/05/1436 بالإضافة الى ان هذه الاتفاقية نافذة المفعول اعتباراً من 12 رجب 1436 وبالتالي فأنه وفقاً للفقرة الثانية من المادة التاسعة والعشرون من الاتفاقية ستصبح احكامها نافذة على النحو التالي :