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معافیت موضوع تبصره ۳ ماده ۱۳۲ در مورد تاسیسات ایرانگردی و جهانگردی از وزارت فرهنگ و ارشاد اسلامی

معافیت موضوع تبصره ۳ ماده ۱۳۲ در مورد تاسیسات ایرانگردی و جهانگردی از وزارت فرهنگ و ارشاد اسلامی

بر مبنای بخشنامه شماره ۶۵/۹۴/۲۰۰ مورخ ۱۴/۶/۱۳۹۴ با توجه به نظر شورایعالی مالیاتی در مورد معافیت درآمد حاصل از فعالیت تاسیسات ایرانگردی و جهانگردی دارای پروانه بهره برداری از وزارت فرهنگ و ارشاد اسلامی (موضوع تبصره ۳ ماده ۱۳۲ قانون مالیات های مستقیم) در مواردی که این تاسیسات به صورت اجاری در اختیار غیر قرار می گیرد، معافیت مربوط به درآمد حاصل از فعالیت های مستاجر در تاسیسات مذکور متعلق خواهد بود.

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