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الاستمرار بالحساب الحالي

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المفاهيم الإدارية

شهادة مخالصة

ما هي شهادة المخالصة؟

شهادة مخالصة (Clearance Certificate): شهادة تؤكد دفع الفرد أو الكيان جميع الالتزامات الضريبية المفروضة عليهم.

أهمية استخراج شهادة المخالصة

تتلخص أهمية استخراج شهادة المخالصة في الحالات التالية:

  • تأكيد سداد جميع الضرائب والفوائد الغرامات المستحقة على أموال شركة أو تركة شخص متوفى حتى تاريخ إصدار الشهادة؛ لا سيما عند نقل ملكية كيان إلى مالك جديد أو توقف نشاطه أو بيعه.
  • إفساح المجال للممثل القانوني أو الورثة توزيع الأصول لرفع مسؤوليتهم الشخصية عن أي ديون في ذمة المتوفى أو الشركة.

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