MA Revisi Vonis Mantan Bupati Talaud Jadi 2 Tahun Penjara

detik

IAFC.OR.ID – Mahkamah Agung (MA) mengabulkan peninjauan kembali (PK) mantan Bupati Kepulauan Talaud Sri Wahyumi Maria Manalip dari 4 tahun 6 bulan menjadi 2 tahun penjara. Namun kurir suap Benhur Lelonoh malah dihukum lebih berat, yaitu 4 tahun penjara.

Kasus suap Sri Wahyumi bermula saat KPK melakukan operasi tangkap tangan (OTT) pada April 2019. Setelah itu, mereka duduk di kursi pesakitan.

Dalam sidang terungkap Sri Wahyumi menerima suap bersama Benhur dari pengusaha Bernard Hanafi Kalalo.

Benhur diminta Sri memuluskan langkah Bernard dalam memenangi lelang proyek revitalisasi Pasar Beo dan revitalisasi Pasar Lirung di Talaud tahun anggaran 2019.

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  144. فلوکستین در واقع نوعی داروی ضد افسردگی است.
    این دارو از مهارکننده های انتخابی باز جذب
    سرتونین در بدن به حساب می آید. معمولا از فلوکستین در درمان
    افسردگی، پنیک اتک، پرخوری عصبی و
    یا حتی سندروم پس از قاعدگی (PMS)
    استفاده می شود.

    پروزاک یا همان فلوکستین اولین بار در سال 1988 در ایالات متحده
    ظاهر شد و به یکی از داروهای ضد افسردگی که به طور گسترده در
    این کشور تجویز می شد تبدیل شد. اگرچه
    داروهای جدیدتری مانند سرترالین و سیتالوپرام اکنون در دسترس هستند
    اما این دارو همچنان در بین افراد در معرض اختلالات و تنش های روحی
    بسیار محبوب است.

    فلوکستین دارویی تجویزی است. به
    شکل‌های کپسول، کپسول با تأخیر در انتشار، قرص و
    محلول در بازار موجود است. همه
    اشکال از طریق بلع مصرف می‌شوند.
    (کپسول تأخیر در انتشار در بدن شما کندتر منتشر می‌شود.) کپسول خوراکی فلوکستین به صورت داروهای با نام تجاری Prozac و Prozac Weekly نیز موجود است.
    به عنوان داروی عمومی‌نیز در بازار موجود است.

    داروهای عمومی‌معمولاً قیمت کمتری نسبت به نسخه‌های مارک دار دارند.

    فلوکستین
    این داروهای عمومی‌در برخی موارد، ممکن است به هر دوز یا هر شکلی به عنوان داروهای با نام تجاری در دسترس نباشند.
    کپسول خوراکی فلوکستین ممکن است
    به عنوان بخشی از درمان ترکیبی نیز استفاده شود.
    این بدان معناست که ممکن
    است لازم باشد که آن را با داروهای
    دیگر مصرف کنید.

    نحوه‌ ساز و کار فلوکستین چگونه است؟
    فلوکستین

    کپسول خوراکی فلوکستین متعلق
    به طبقه ای از داروها است
    به نام مهار کننده‌های ان تخابی بازجذب سروتونین (SSRIs).
    این دسته‌ از داروها گروهی از داروها
    هستند که به روش مشابهی کار می‌کنند.
    این داروها اغلب برای درمان
    شرایط مشابه استفاده می‌شوند.

    فلوکستین با افزایش مقدار سروتونین (یک ماده طبیعی) در مغز شما کار می‌کند.
    سروتونین به حفظ تعادل سلامت روان کمک
    می‌کند بنابراین در بسیاری از تنش های روانی مانند افسردگی یا اختلال
    دو قطبی استفاده می شود. برای بررسی اختلالات خلقی
    در خود می توانید از آزمون زیر کمک
    بگیرید:

    افزایش سروتونین به درمان علائم افسردگی، اختلال وسواس اجباری، پرخوری عصبی و حملات هراس کمک
    می‌کند و یا بهتر است بگوییم از علائم آن ها می کاهد.
    همچنین علائم خلقی مربوط به اختلال دیسفوریک
    قبل از قاعدگی را درمان می‌کند.

    قرص فلوکستین (Fluoxetine) داروی ضد افسردگی از مهارکننده انتخابی بازجذب سروتونین (SSRI) است.

    این دارو برای معالجه اختلال افسردگی اساسی، اختلال وسواس-اجباری (OCD)، پرخوری عصبی، اختلال هراس و اختلال دیسفوریک قبل از
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    همچنین از این دارو برای درمان انزال زودرس استفاده می‌شود.

    فلوکستین از طریق دهان مصرف می شود.

    برای آشنایی با سایر اطلاعات در مورد داروی فلوکستین در ادامه مطلب با کلینیک
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    نکات مهم در مورد فلوکستین
    داروی فلوکستین
    قرص فلوکستین
    کپسول خوراکی فلوکستین به عنوان داروهای با نام تجاری و همچنین یک داروی عمومی‌ در دسترس است.
    نامهای تجاری: Prozac Weekly و Prozac.

    فلوکستین به چهار شکل ارائه می‌شود: کپسول، کپسول تأخیر در انتشار، قرص و
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    کپسول خوراکی فلوکستین برای درمان انواع
    مختلف افسردگی، اختلالات وسواسي اجباري، برخی از اختلالات خوردن
    و حملات هراس استفاده می‌شود. همچنین برای تسکین علائم اختلال دیسفوریک قبل از قاعدگی استفاده می‌شود.

    بیشتر بدانیم
    اختلال ملال پیش از قاعدگی
    هشدارهای مهم
    هشدار FDA: افکار و اقدامات خودکشی

    این دارو دارای هشدار جعبه سیاه است.
    هشدار جعبه سیاه، یکی از جدی ترین هشدار سازمان غذا و دارو (FDA) است.
    هشدار جعبه سیاه پزشکان و بیماران را
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    خطر در طی چند ماه اول درمان با این
    دارو بیشتر است. همچنین شما اگر سابقه شخصی یا خانوادگی
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    پزشک و خانواده شما باید هنگام شروع مصرف این دارو و در هنگام
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    آنها باید مراقب تغییر در رفتار شما یا علائم
    وخیم تر شدن افسردگی باشند.
    می توانید با انجام آزمون روانشناختی خودکشی در نوجوانان افکار خودکشی را در فرزندانتان مورد بررسی قرار دهید و در
    صورت بروز علائم هنگام مصرف فلوکستین پزشک معالج را باخبر کنید.

    سایر هشدارها
    هشدار سندرم سروتونین: این دارو می‌تواند یک وضعیت
    تهدید کننده زندگی به نام سندرم سروتونین ایجاد
    کند. این سندرم هنگامی‌اتفاق می‌افتد که داروها باعث ایجاد بیش از حد سروتونین در بدن
    شما شوند. علائم این بیماری شامل اضطراب، توهم (دیدن یا شنیدن چیزی که در
    آنجا نیست)، مشکلات مربوط به هماهنگی و ضربان قلب
    بیش از حد است. آنها همچنین می‌توانند شامل
    رفلکس‌های بیش فعالی، تب، حالت تهوع، استفراغ یا اسهال باشند.
    در صورت وجود علائم این بیماری، فوراً به پزشک مراجعه
    کنید.
    هشدار مانیا یا شیدایی: این دارو ممکن است باعث شیدایی شود.
    علائم این بیماری شامل انرژی بسیار زیاد، تحریک پذیری شدید، صحبت
    کردن بیشتر یا سریعتر از حد معمول، پرش افکار یا خواب شدید است.
    (آزمون روانشناختی شیدایی (مانیا و هایپومانیا))
    هشدار سطح نمک پایین: این دارو ممکن است باعث شود سطح نمک خطرناکی در خون شما وجود داشته باشد.
    علائم این بیماری شامل سردرد، ضعف، سردرگمی‌، تمرکز مشکل‌دار، مشکلات حافظه و احساس عدم ثبات است.
    در صورت بروز علائم این بیماری، فوراً به پزشک مراجعه کنید.

    فلوکستین چیست؟
    فلوکستین دارویی تجویزی است.

    به شکل‌های کپسول، کپسول با تأخیر در انتشار، قرص
    و محلول در بازار موجود است.

    همه اشکال از طریق دهان مصرف می‌شوند.

    (کپسول تأخیر در انتشار در بدن
    شما کندتر منتشر می‌شود.)

    کپسول خوراکی فلوکستین به صورت داروهای با نام تجاری Prozac و Prozac
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    به عنوان داروی عمومی‌نیز در بازار موجود است.
    داروهای عمومی‌معمولاً قیمت کمتری نسبت به نسخه‌های
    مارک دار دارند.

    این داروهای عمومی‌در برخی موارد، ممکن است به هر دوز یا هر شکلی به عنوان
    داروهای با نام تجاری در دسترس نباشند.

    کپسول خوراکی فلوکستین ممکن است به عنوان بخشی از درمان ترکیبی استفاده شود.

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    تسلیم اظهارنامه مالیاتی مربوطه در مهلت اعلام شده از سوی سازمان
    امور مالیاتی است.

    اظهارنامه اصلاحی نیز بر اساس ماده 226 همین قانون تنظیم و
    تا پایان مرداد ماه، یعنی یک ماه اضافه بر زمان معمول، توسط مودیان تحویل می‌گردد.
    در این روش اشخاص حقیقی و حقوقی باید میزان مالیات خود را بدون دخالت ممیزین و کارشناسان سازمان امور مالیاتی به صورت
    واضح و روشن بیان کنند به گونه ای که هیچ گونه شک
    و شبهه ای در آن وجود نداشته باشد.
    کارشناسان سازمان امور مالیاتی
    پس از بررسی اسناد ارسالی توسط شخص حقیقی یا حقوقی و اطمینان
    از درستی مدارک ارسالی و عدم تخلف از
    قوانین مالیاتی مالیات اعلام شده را می پذیرند و همان مقدار پرداخت
    مالیات برای شخص منظور می گردد.

    گروه حسابداری آسان یکی از معروف ترین فعالان در حوزه خدمات آموزش حسابداری هلو سپیدار اکسل ورد دشت اظهارنانه
    عملکرد و ارزش افزوده در هشتگرد می باشد که به
    دلیل ارائه خدمات بسیار با کیفیت به محبوبیت زیادی
    دست یافته است . آماده ارائه هرگونه خدمات ثبتی و حقوقی، اعم از ثبت
    شرکت، ثبت برند، ثبت اختراع، کارت بازرگانی و
    … می‌باشد. در مواردی که مودی در اظهار مکتوب خود
    ماهیت هر یک از تراکنش های
    بانکی سال 1397 و قبل از آن را اعلام نماید، در صورتی که اسناد و مدارک مثبته ای دال بر خلاف اظهارات مودی بدست
    نیاید، ملاک و مبنای رسیدگی ادارات امور مالیاتی
    قرار می گیرد. طبق مقررات ماده قانون مالياتها در مواردي که مودي نسبت
    به برگ تشخيص ابلاغ شده معترض باشد، به شرط رعايت نکات قانوني در اولين گام مي تواند جهت رفع اختلاف به اداره امور مالياتي مراجعه و کتباً تقاضاي رسيدگي مجدد نمايد.
    زمانی که اظهار نامه را به سازمان می دهید طبق ماده 156،
    سازمان یک سال فرصت دارد که برگه تشخیص را صادر کند اگر این کار
    را نکند و پرونده مرور می شود و هرچه شما
    توی اظهارنامه آوردید قطعی می شود و
    سازمان نمی تواند حتی یک
    ریال روی آن بیاورد.
    ادامه نمونه سوال تستی حسابداری
    صنعتی

    طبق تبصره ماده 100 تا پارسال
    توافق بین اصناف و سازمان مالیاتی وجود داشته است، امسال توافق وجود ندارد.

    یعنی سازمان مالیات طی بخشنامه اعلام می کرد که مشاغل روی مالیات پارسال مثلا 5 درصد اضافه کنند و همان
    را پرداخت کنند اما این موضوع امسال
    کنسل کرده است. به عنوان نمونه با توجه به اینکه مطابق ماده
    ۹۵ ق.م.م صاحبان مشاغل، دارای گروه بندی
    و تکالیف قانونی خاص خود هستند چنانچه یک
    مؤدی در حین تکمیل اظهارنامه در مورد اعلام گروه
    خود مرتکب اشتباه شود به نحوی که خود را در گروه بالاتر (دارای تکالیف مالیاتی
    بیشتر) اعلام نماید این امر را نمی توان به عنوان
    اقرار به شمار آورد. صاحبان مشاغل مکلفند اظهارنامه مالیات
    عملکرد سال ۱۴۰۰ را حداکثر تا پایان خرداد ماه سال ۱۴۰۱ به صورت
    الکترونیکی تسلیم کرده و در صورت رعایت شرایط، از
    ۳۶ میلیون تومان معافیت مالیاتی سال
    ۱۴۰۰ برخوردار شوند. اظهارنامه مالیاتی تا قبل از سال
    1391 در فرم های از پیش آماده و به صورت کاغذی تهیه می شده است.
    اشخاص باید این فرم ها را از
    مرکزهای مربوطه می خریدند و به منظور کامل نمودن اظهارنامه مالیاتی خود در این فرم های پیش آماده اقدام می کردند.

    تمامی مشمولین این امر
    شماره ثبت پلمپ دفاتر قانونی خود
    را هم باید ارائه دهند . برای
    خرید نرم افزار سپیدار با 10% تخفیف و
    شرایط پرداخت اقساطی همین
    الان تماس بگیرید. و – کلیه تعهدات و تکالیف مالیاتی شرکت‌های ادغام یا ترکیب شده به
    عهده شرکت جدید یا موجود حسب مورد می‌باشد.
    و البته مالیات این مودیان بر اساس
    مبلغی توافقی و مقطوع تعیین و وصول میشه.

    همه چیز در خصوص اظهار نامه عملکرد

    بنابراین با توجه به اینکه میزان مالیات وی در اظهارنامه در حقیقت «اظهار بر ضرر خود» تلقی می شود به عنوان نوعی اقرار، منجر به قطعی شدن میزان مالیات ابرازی در اظهارنامه خواهد شد.

    هر شخص حقوقی ایرانی نسبت به کلیه درآمدهایی که در ایران یا
    خارج از ایران تحصیل می‌نماید.
    هر شخص حقیقی ایرانی مقیم خارج از ایران نسبت به کلیه
    درآمدهایی که در ایران تحصیل می‌کند.
    هر شخص حقیقی ایرانی مقیم ایران نسبت به کلیه درآمدهایی که در ایران یا خارج از ایران تحصیل می‌نماید.
    شهروندان در سوئد، دانمارک، فنلاند و ایسلند بالاترین مالیات
    را پرداخت می‌کنند.

    با توجه به این که مؤدیان بیشتر از هر مرجع دیگری از میزان
    مآخذ مالیاتی خود مطلع هستند
    لذا اظهار و اعلام میزان درآمد و سایر اطلاعات ضروری در فرآیندهای مالیاتی
    توسط شخص مؤدی، تشخیص مالیات را از دقت و سهولت بیشتری برخوردار خواهد کرد.
    تبصره ۳– معافیت‌های مالیاتی این
    ماده برای مواردی که از طرف حضرت امام خمینی
    (ره) یا مقام معظم رهبری دارای مجوز
    می‌باشند براساس نظر مقام معظم رهبری
    است. 2022 © کلیه حقوق مادی و معنوی
    وبسایت متعلق به شرکت حسابداری اَزتا می باشد.
    فرم روبرو را تکمیل کنید تا تاریخ سررسید تکالیف بیمه ای و مالیاتی را در دومرحله قبل از موعد سررسید، برایتان ارسال و یادآوری کنیم.
    مشاوره قدم اول شرکت حسابداری ازتا برای انجام امور حسابداری و مالی و مالیاتی و..

    مهم ترین جدول اظهارنامه از نظر
    تبعات مالیاتی سود و زیان و ترازنامه است.

    در این پادکست همراه با آقای بنوفاطمه به این موضوع
    می‌پردازیم و از جوانب مختلف آن را بررسی می‌کنیم.
    مودیانی که اظهارنامه خود را با امضای الکترونیکی ارسال می نمایند،
    در صورتی که پیغام خطا دریافت می نمایند می بایست اطمینان حاصل نمایند که وکالتنامه مالیاتی آنها در دفاتر اسناد رسمی
    ثبت شده و همچنین گواهی الکترونیک آنها اعتبار تاریخی دارد.
    یکی از روش‌های برآورد کردن این درصد مشخص
    از میزان سودمان (یا همان
    مالیات)، تسلیم اظهارنامه عملکرد
    می باشد که در ادامه به بررسی جوانب بیشتری از آن خواهیم پرداخت .
    در ادامه ماده 201 قانون مالیات مستقیم و نکات اساسی آن را خدمت شما عزیزان شرح میدهد.
    تبصره 7 ماده 201 قانون مالیات مستقیم در خصوص ارسال اظهارنامه بسیار مهم میباشد.

    نکته ای که در ماده 97 گفته شده این
    است که از عملکرد سال 98 به این
    ور بحث علی الراس نداریم. دریافت
    فاکتور رسمی و تکمیل اطلاعاتی از قبیل نام کامل شرکت، شماره سریال و تاریخ، شماره اقتصادی یا شناسه ملی، آدرس
    و کد پستی خریدار و فروشنده. پس از ورود به سایت نام کاربری
    و کلمه عبور خود را وارد کنید و
    سپس روی گزینه‌ی ورود به سامانه
    کلیک کنید.
    برای تجارت خارج از مرزها و تمام فرآیند‌های مربوط به صادرات و
    واردات ارائه کارت امری ضروری است.
    اون دستگاهی پوزی که به سازمان معرفی نمی کنید بلاخره به یک حساب وصل است
    و سازمان امور مالیاتی آمار آن را دارد یعنی بانک مرکزی اطلاعات شما را ارسال به دارایی می
    کند و اگر به سازمان اعلام نکنید جرم مرتکب شدید و دارای
    عواقب می باشد. تبصره 3 ماده 177 اگر آرایشگاه ها و
    صاحبین مشاغل شروع به فعالیت کنند 4 ماه فرصت دارند که شروغ فعالیت خود را به
    سازمان اعلام کنند اگر این کار را انجام ندهند 10%
    مالیات قطعی جریمه می شوند و از تمام تسهیلات و معافیت ها محروم می شوند.
    تبصره 3 ـ صاحبان مشاغل مکلفند
    ظرف چهار ماه از تاریخ ‌شروع فعالیت مراتب را کتبا به ادارة امور مالیاتی محل اعلام نمایند.

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