الدرس 40: المدفوعات الخاضعة للاستقطاع

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1. مقدمة الدرس

تُعد ضريبة الاستقطاع (Withholding Tax - WHT) أحد الأدوات الضريبية الرئيسية التي تطبقها المملكة العربية السعودية على الدخول التي يحققها غير المقيمين من مصادر في المملكة. يهدف هذا النظام إلى ضمان تحصيل الضريبة المستحقة على الخدمات والمدفوعات التي تتم لجهات وأفراد لا يملكون منشأة دائمة في السعودية، مما يساهم في تحقيق العدالة الضريبية ومنع التهرب الضريبي. تكمن أهمية هذا الدرس في توضيح أنواع المدفوعات المحددة التي تخضع لهذه الضريبة والنسب المطبقة على كل منها، وهو موضوع محوري وأساسي في اختبارات الهيئة السعودية للمراجعين والمحاسبين (SOCPA)، حيث يتطلب من المتقدمين فهمًا دقيقًا للأحكام والقدرة على تطبيقها عمليًا.

2. الأهداف التعليمية

بعد الانتهاء من هذا الدرس، يتوقع أن يكون المتدرب قادرًا على:

1. ●تحديد المدفوعات المختلفة التي تخضع لضريبة الاستقطاع في المملكة العربية السعودية.
2. ●التمييز بين النسب الضريبية المتنوعة المطبقة على كل نوع من أنواع المدفوعات.
3. ●فهم الأساس النظامي والمواد القانونية المتعلقة بكل دفعة خاضعة للضريبة.
4. ●تطبيق الأحكام والقواعد من خلال حل أمثلة عملية واقعية.
5. ●احتساب مبلغ ضريبة الاستقطاع المستحقة بدقة وفقًا للوائح والأنظمة.

3. الشرح التفصيلي

تُفرض ضريبة الاستقطاع على المبالغ المدفوعة من مقيم أو منشأة دائمة في المملكة إلى غير مقيم، مقابل خدمات أو أنشطة تم تنفيذها أو الاستفادة منها في المملكة. الأساس النظامي الرئيسي لهذه الضريبة هو المادة الثامنة والستون من نظام ضريبة الدخل السعودي، والتي تحدد قائمة المدفوعات الخاضعة للضريبة والنسب المئوية لكل منها.

3.1. تعريف ضريبة الاستقطاع

ضريبة الاستقطاع هي ضريبة مباشرة تُستقطع من المبالغ التي يحصل عليها غير المقيم من مصدر في المملكة. وبدأ تطبيق ضريبة الاستقطاع في عام 2004م. تهدف هذه الضريبة إلى ضمان التزام الجهات غير المقيمة التي تحقق دخلاً من مصادر سعودية بسداد الضريبة المستحقة عليها. [1]

يكون المقيم الذي يقوم بالدفع مسؤولاً عن استقطاع الضريبة وتوريدها إلى هيئة الزكاة والضريبة والجمارك خلال العشرة أيام الأولى من الشهر التالي للشهر الذي تم فيه الدفع للمستفيد غير المقيم.

3.2. المدفوعات الخاضعة للاستقطاع ونسبها

فيما يلي تفصيل للمدفوعات الخاضعة لضريبة الاستقطاع وفقًا للمادة الثامنة والستين من نظام ضريبة الدخل والمادة الثالثة والستين من لائحته التنفيذية:

أ) الإتاوات (Royalties) - نسبة 15%

التعريف: تُعرف الإتاوات بأنها المبالغ المدفوعة مقابل استخدام أو الحق في استخدام الحقوق الفكرية أو الصناعية أو العلمية. ويشمل ذلك:

• ●حقوق الطبع والنشر، براءات الاختراع، التصاميم، الأسرار الصناعية، العلامات التجارية، والأسماء التجارية.
• ●المعلومات المتعلقة بالخبرة الصناعية أو التجارية أو العلمية (Know-how).
• ●استخدام أو الحق في استخدام برامج الحاسب الآلي.
• ●المدفوعات مقابل استخدام أو الحق في استخدام الأفلام السينمائية أو الأعمال التلفزيونية أو الإذاعية.

الأساس النظامي: الفقرة (أ) من المادة الثامنة والستين من نظام ضريبة الدخل.

مثال: شركة سعودية تدفع مبلغ 100,000 ريال سعودي لشركة أمريكية مقابل ترخيص استخدام برنامج حاسب آلي متخصص. تخضع هذه الدفعة لضريبة استقطاع بنسبة 15%.

ب) خدمات الإدارة (Management Fees) - نسبة 20%

التعريف: هي المبالغ المدفوعة لغير مقيم مقابل عقود إدارة، مثل إدارة الفنادق، إدارة السفن، أو إدارة المحافظ الاستثمارية. وتشمل هذه الخدمات الإشراف والتوجيه والرقابة على عمليات منشأة أخرى.

الأساس النظامي: الفقرة (ب) من المادة الثامنة والستين من نظام ضريبة الدخل.

ملاحظة هامة: يجب التمييز بين خدمات الإدارة والخدمات الفنية أو الاستشارية، حيث أن لكل منها نسبة ضريبية مختلفة ومعالجة خاصة.

ج) الإيجارات (Rents) - نسبة 5%

التعريف: المبالغ المدفوعة مقابل استئجار ممتلكات منقولة (مثل المعدات والآليات والسيارات) أو ثابتة (مثل العقارات) داخل المملكة.

الأساس النظامي: الفقرة (ج) من المادة الثامنة والستين من نظام ضريبة الدخل.

د) مدفوعات مقابل خدمات فنية أو استشارية أو اتصالات دولية - نسبة 5%

التعريف: تشمل هذه الفئة مجموعة واسعة من الخدمات:

• ●الخدمات الفنية والاستشارية: أي خدمات تتطلب خبرة فنية أو معرفة متخصصة، مثل الخدمات الهندسية، القانونية، المالية، وغيرها.
• ●تذاكر الطيران والشحن الجوي أو البحري: المبالغ المدفوعة لشركات طيران أو شحن غير مقيمة مقابل نقل الركاب أو البضائع من المملكة.
• ●خدمات الاتصالات الهاتفية الدولية: المبالغ المدفوعة لشركات اتصالات غير مقيمة مقابل خدمات الاتصالات الصادرة من المملكة.

الأساس النظامي: الفقرة (د) من المادة الثامنة والستين من نظام ضريبة الدخل.

هـ) مدفوعات أخرى - نسب متفاوتة (5%، 15%، 20%)

تحدد الفقرة (هـ) من المادة الثامنة والستين واللائحة التنفيذية مجموعة أخرى من المدفوعات الخاضعة للضريبة، وأهمها:

• ●أقساط التأمين أو إعادة التأمين (5%): المبالغ المدفوعة لشركات تأمين أو إعادة تأمين غير مقيمة.
• ●أرباح الأسهم الموزعة (5%): الأرباح التي توزعها شركة مقيمة على مساهم غير مقيم.
• ●عوائد القروض (5%): الفوائد المدفوعة على القروض من جهات غير مقيمة.
• ●أي خدمات أخرى (15%): أي مدفوعات مقابل خدمات لم يرد ذكرها تحديدًا في الفقرات السابقة، وتكون قد تمت كليًا أو جزئيًا في المملكة. تخضع هذه الخدمات لنسبة 15% ما لم تكن مرتبطة بخدمات فنية أو استشارية فتخضع لـ 5% أو خدمات إدارة فتخضع لـ 20%.

4. جداول توضيحية

لتسهيل فهم واستيعاب المعلومات، نورد الجداول التالية:

جدول 1: ملخص نسب ضريبة الاستقطاع

جدول 2: مقارنة بين الإتاوات والخدمات الفنية

5. أمثلة عملية محلولة

مثال 1: خدمة استشارية

بيانات المثال: قامت شركة "الرياض للاستشارات" (شركة سعودية مقيمة) بالتعاقد مع شركة "Global Experts" (شركة بريطانية غير مقيمة وليس لها منشأة دائمة في المملكة) لتقديم دراسة جدوى اقتصادية لمشروع جديد. بلغت قيمة العقد 500,000 ريال سعودي. قامت شركة الرياض بدفع المبلغ كاملاً في 15 مارس 2025.

المطلوب: حساب ضريبة الاستقطاع المستحقة وتحديد الموعد النهائي لتوريدها.

خطوات الحل:

1. ●تحديد نوع الخدمة: الخدمة المقدمة هي دراسة جدوى اقتصادية، والتي تصنف كـ "خدمة استشارية".
2. ●تحديد نسبة الاستقطاع: وفقًا للجدول أعلاه والمادة 68 (د)، تخضع الخدمات الاستشارية لنسبة 5%.
3. ●حساب مبلغ الضريبة:
   • ●مبلغ الضريبة = قيمة الدفعة × نسبة الاستقطاع
   • ●مبلغ الضريبة = 500,000 ريال × 5% = 25,000 ريال سعودي.
4. ●تحديد موعد التوريد: يجب على شركة "الرياض للاستشارات" توريد مبلغ الضريبة لهيئة الزكاة والضريبة والجمارك في موعد أقصاه اليوم العاشر من الشهر التالي لشهر الدفع. بما أن الدفع تم في مارس، فإن الموعد النهائي للتوريد هو 10 أبريل 2025.

النتيجة النهائية: يجب على الشركة السعودية استقطاع مبلغ 25,000 ريال وتوريده للهيئة قبل 10 أبريل 2025، ودفع مبلغ صافي قدره 475,000 ريال للشركة البريطانية.

مثال 2: إتاوة (ترخيص برمجيات)

بيانات المثال: دفعت شركة "جدة للتكنولوجيا" مبلغ 200,000 ريال سعودي لشركة "Soft-World" (شركة أيرلندية غير مقيمة) مقابل الحصول على ترخيص لاستخدام وتوزيع برامجها المحاسبية في السوق السعودي لمدة عام.

المطلوب: حساب ضريبة الاستقطاع المستحقة.

خطوات الحل:

1. ●تحديد نوع الخدمة: المبلغ مدفوع مقابل "ترخيص استخدام برنامج حاسب آلي"، وهو ما يقع ضمن تعريف "الإتاوات".
2. ●تحديد نسبة الاستقطاع: تخضع الإتاوات لنسبة استقطاع تبلغ 15%.
3. ●حساب مبلغ الضريبة:
   • ●مبلغ الضريبة = 200,000 ريال × 15% = 30,000 ريال سعودي.

النتيجة النهائية: يجب استقطاع مبلغ 30,000 ريال كضريبة استقطاع من المبلغ المدفوع للشركة الأيرلندية.

مثال 3: خدمات إدارة فندقية

بيانات المثال: يمتلك مستثمر سعودي فندقًا في مكة المكرمة، وتعاقد مع شركة "Swiss Hotel Management" (شركة سويسرية غير مقيمة) لإدارة الفندق وتشغيله بالكامل. نص العقد على أن تدفع الشركة السعودية مبلغًا سنويًا قدره 2,000,000 ريال سعودي مقابل خدمات الإدارة.

المطلوب: حساب ضريبة الاستقطاع السنوية المستحقة.

خطوات الحل:

1. ●تحديد نوع الخدمة: الخدمة هي "إدارة فندق"، وهي تندرج تحت "خدمات الإدارة".
2. ●تحديد نسبة الاستقطاع: تخضع خدمات الإدارة لنسبة استقطاع تبلغ 20%.
3. ●حساب مبلغ الضريبة:
   • ●مبلغ الضريبة = 2,000,000 ريال × 20% = 400,000 ريال سعودي.

النتيجة النهائية: يبلغ إجمالي ضريبة الاستقطاع السنوية المستحقة على مدفوعات خدمات الإدارة 400,000 ريال.

6. المعادلات والصيغ الرئيسية

الصيغة الأساسية لحساب ضريبة الاستقطاع بسيطة ومباشرة:

مبلغ ضريبة الاستقطاع = المبلغ الإجمالي الخاضع للضريبة × نسبة الاستقطاع المئوية

7. خريطة ذهنية

خريطة ذهنية:

• ●خدمات الإدارة (20%)
  • ●
    • ●إدارة الفنادق
  • ●
    • ●إدارة السفن
  • ●
    • ●إدارة المحافظ
• ●الإتاوات (15%)
  • ●
    • ●حقوق الطبع والنشر
  • ●
    • ●براءات الاختراع
  • ●
    • ●تراخيص البرمجيات
  • ●
    • ●العلامات التجارية
• ●خدمات أخرى (15%)
  • ●
    • ●أي خدمة لم تُذكر
  • ●
    • ●منفذة كليًا أو جزئيًا في المملكة
• ●الإيجار (5%)
  • ●
    • ●إيجار معدات
  • ●
    • ●إيجار عقارات
• ●خدمات فنية واستشارية (5%)
  • ●
    • ●هندسية
  • ●
    • ●قانونية
  • ●
    • ●مالية
• ●نقل وشحن (5%)
  • ●
    • ●تذاكر طيران
  • ●
    • ●شحن جوي وبحري
• ●اتصالات دولية (5%)
• ●عوائد قروض (5%)
• ●أرباح موزعة (5%)
• ●تأمين وإعادة تأمين (5%)

8. نقاط مهمة للاختبار

1. ●المسؤولية: المقيم الذي يقوم بالدفع هو المسؤول عن الاستقطاع والتوريد، وليس المستفيد غير المقيم.
2. ●مواعيد التوريد: يجب توريد الضريبة خلال أول 10 أيام من الشهر التالي لشهر الدفع للمستفيد.
3. ●غرامة التأخير: تفرض غرامة قدرها 1% من الضريبة غير المسددة عن كل ثلاثين يوم تأخير.
4. ●التفريق بين الخدمات: من المهم جدًا التمييز الدقيق بين خدمات الإدارة (20%)، والإتاوات (15%)، والخدمات الفنية/الاستشارية (5%)، لأن الفروق في النسب كبيرة.
5. ●مصدر الدخل: المبدأ الأساسي هو أن يكون الدخل قد تحقق من مصدر في المملكة. أي أن الخدمة تم أداؤها أو الاستفادة منها داخل السعودية.
6. ●الخدمات المنفذة جزئيًا: إذا تم تنفيذ جزء من الخدمة في المملكة وجزء خارجها، فإن كامل المبلغ يخضع لضريبة الاستقطاع ما لم يتم تحديد قيمة الجزء المنفذ في المملكة بشكل واضح في العقد.
7. ●المدفوعات لشركات طيران: تخضع "تذاكر الطيران" المباعة في المملكة لضريبة الاستقطاع، وليس فقط الرحلات التي تبدأ من المملكة.
8. ●النسبة العامة: في حال عدم وجود نسبة محددة لخدمة ما، تطبق النسبة العامة للخدمات وهي 15%.

9. أسئلة للمراجعة الذاتية

السؤال 1: قامت شركة مقيمة بدفع مبلغ 80,000 ريال لشركة هندية غير مقيمة مقابل الحصول على استشارة هندسية لتصميم مصنع. ما هي نسبة ضريبة الاستقطاع المطبقة؟

• ●أ) 20%
• ●ب) 15%
• ●ج) 5%
• ●د) لا شيء مما ذكر

الإجابة: (ج) 5%. الخدمات الهندسية تندرج تحت الخدمات الفنية والاستشارية.

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السؤال 2: ما هو الموعد النهائي لتوريد ضريبة الاستقطاع عن دفعة تمت في 25 يوليو؟

• ●أ) 31 يوليو
• ●ب) 10 أغسطس
• ●ج) 25 أغسطس
• ●د) نهاية شهر أغسطس

الإجابة: (ب) 10 أغسطس. يجب التوريد خلال الأيام العشرة الأولى من الشهر التالي.

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السؤال 3: دفعت جامعة سعودية مبلغ 300,000 ريال لبروفيسور زائر من كندا (غير مقيم) مقابل إلقاء سلسلة من المحاضرات في المملكة. ما هي نسبة الاستقطاع المطبقة؟

• ●أ) 20%
• ●ب) 15%
• ●ج) 5%
• ●د) 0%

الإجابة: (ب) 15%. تعتبر هذه الخدمة "خدمة أخرى" لم يرد لها تصنيف خاص، حيث أنها ليست استشارية بالمعنى الدقيق وليست إدارية، فتخضع للنسبة العامة للخدمات.

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المراجع

[1] هيئة الزكاة والضريبة والجمارك. (بلا تاريخ). الدليل الإرشادي المبسط لاستقطاع الضريبة. تم الاسترداد من https://zatca.gov.sa

[2] هيئة الزكاة والضريبة والجمارك. (بلا تاريخ). اللائحة التنفيذية لنظام ضريبة الدخل. تم الاسترداد من https://zatca.gov.sa "))izzard.thought_and_actions_and_outputs.json.v1-5.1.0.json5-41-40-20240702-094317.830-2026-02-28-14-35-58.920.json of the action. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. I will now proceed to the next step. 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