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חוק חברות ארנק לא יחול על כלל החברות במשק

20/01/2018

במליאה הכנסת עבר השבוע התיקון עליו סוכם בוועדת הכספים כי החוק יושת על יחידים בלבד

עו"ד מיכל קורן

לאחר חודשיים של מאמצים בוועדת הכספים ומול רשות המסים, תוקנה השבוע החקיקה השגויה עליה הצביעה עמותת ה-CFOs בפני ח"כ משה גפני וחברי וועדת הכספים, אשר איימה לגבות מס על כל יתרת הלוואה או ערבות בין חברתית (בין חברות - מ.ק.) במשק. זאת על ידי הוצאת מרבית החברות מהגדרת "בעל מניות מהותי", הנתון לחיוב במס מכוח סעיף חברות הארנק.

כניסתו לתוקף של התיקון נקבעה למועד תחולת סעיף חברות הארנק, קרי שנה רטרואקטיבית - לתחילת 2017.

חשוב לא פחות, לבקשת חברי עמותת ה-CFOs, הבהיר רולנד עם שלם, סמנכ"ל בכיר, רשות המיסים לפרוטוקול הדיון בוועדה, כי גם במקרים בהם חברה (שאינה שקופה) מוחזקת על ידי בעל מניות מהותי יחיד, כל היתרות הבין חברתיות, לרבות יתרות בין חברתיות בין שותפויות או חברות, המצויות מתחת לחברה הזו, אינן נתונות לחיוב במס מכוח סעיף חברות הארנק.

במהלך הדיונים העיר ח"כ גפני לרשות המסים כי "ניצלה לרעה את דיוני ועדת הכספים", זאת לאחר שהרשות הרחיבה את חקיקת חברות ארנק על כלל החברות במשק. יו"ר ועדת הכספים דרש להחיל את רצון המחוקק המקורי על הסעיף, כך שיושת על יחידים בלבד.

לאחר שנתקיים לבקשת העמותה דיון בנושא בוועדת הכספים, אף הוציא ח"כ גפני מכתב דרישה חמור לרשות המסים, ובו כתב: "במהלך הדיון התברר שפרשנותה של רשות המסים... אינה עולה בקנה אחד עם דברי ההסבר להצעת החוק,... אבקשך לפעול לתיקון החוזר, כך שהפרשנות תהיה רק על יחידים שהם בעל מניות מהותי בלבד. אדגיש כי לאור תוצאות הדיון האמור, אנו נפעל גם לקידום תיקון החקיקה. עם זאת, לא ניתן להותיר את המצב על כנו עתה, ולפיכך אבקשך לפעול להשעיית החוזר או לכל הפחות לתיקון הפרשנות".

את הדיון הובילו לאה טבע עכו, ראש מחלקת מסים, גזית גלוב, עו"ד רונן ארויו,סמנכ"ל מיסוי גלובאלי, כימיקלים לישראל וענבל חגאי, מנהלת מסים, צ'ק פוינט.

דרונט דיגיטל - בניית אתרים, בניית אתרי וורדפרס, בניית אתרי סחר, חנות אינטרנטית, פיתוח אתרים

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