)(4
ﻻ ﺘﻘﺒل ﺩﻋﻭﻯ ﺇﺴﺘﺭﺩﺍﺩ ﺃﻯ ﻤﺒﻠﻎ ﺃﻭ ﺠﺯﺀ ﻤﻥ ﻤﺒﻠﻎ ﺩﻓﻊ ﻝﻠﺠﻤﺎﺭﻙ ﺒﺼﻔﺔ ﺭﺴﻭﻡ ﺃﻭ ﻋﻭﺍﺌﺩ ﻤﺴﺘﺤﻘﺔ
ﻋﻠﻰ ﺍﻝﺒﻀﺎﺌﻊ ﻤﺎ ﻝﻡ ﻴﻜﻥ ﺍﻹﻴﺼﺎل ﺍﻝﺨﺎﺹ ﺒﻬﺎ ﻤﺅﺸﺭﹰﺍ ﻋﻠﻴﻪ ﻭﻓﻘﹰﺎ ﻷﺤﻜﺎﻡ ﺍﻝﺒﻨﺩ) (3ﻭﻤﺎ ﻝﻡ ﺘﺭﻓﻊ
ﺍﻝﺩﻋﻭﻯ ﺨﻼل ﺍﻝﺴﺘﺔ ﺃﺸﻬﺭ ﺍﻝﺘﺎﻝﻴﺔ ﻝﺘﺎﺭﻴﺦ ﺍﻝﺩﻓﻊ.
ﺍﻝﺭﺴﻭﻡ ﻭﺍﻝﻌﻭﺍﺌﺩ ﺍﻝﺘﻰ ﺘﺅﺨﺫ ﻋﻴﻨﹰﺎ .
91ـ
)(1
ﺇﺫﺍ ﺭﻓﺽ ﺼﺎﺤﺏ ﺍﻝﺒﻀﺎﺌﻊ ﺩﻓﻊ ﺍﻝﺭﺴﻭﻡ ﺍﻝﺘﻰ ﻗﺩﺭﻫﺎ ﻀﺎﺒﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺍﻝﻤﺴﺌﻭل ﻋﻠﻰ ﻗﻴﻤﺔ ﺃﻯ
ﺒﻀﺎﺌﻊ ﻏﻴﺭ ﻤﺩﺭﺠﺔ ﻓﻰ ﺍﻝﺘﻌﺭﻴﻔﺔ ﺃﻭ ﺃﻯ ﻋﻭﺍﺌﺩ ﻭﺍﺠﺒﺔ ﺍﻝﺩﻓﻊ ﻝﻠﺠﻤﺎﺭﻙ ﻓﻴﺠﻭﺯ ﻝﻜﺒﻴﺭ ﻀﺒﺎﻁ
ﺍﻝﺠﻤﺎﺭﻙ ﺒﻌﺩ ﺃﻥ ﻴﺨﻁﺭ ﺼﺎﺤﺏ ﺘﻠﻙ ﺍﻝﺒﻀﺎﺌﻊ ﺃﻥ ﻴﺴﺘﻭﻝﻰ ﻋﻠﻴﻬﺎ ﺃﻭ ﻋﻠﻰ ﺃﻯ ﺠﺯﺀ ﻤﻨﻬﺎ ﺒﻌﺩ
ﻤﻀﻰ ﺜﻼﺜﺔ ﺃﻴﺎﻡ ﻤﻥ ﺘﺎﺭﻴﺦ ﺫﻝﻙ ﺍﻝﺭﻓﺽ .
)(2
ﻋﻨﺩ ﺇﺴﺘﻴﻼﺀ ﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﻋﻠﻰ ﺍﻝﺒﻀﺎﺌﻊ ﻋﻠﻰ ﺍﻝﻭﺠﻪ ﺍﻝﻤﺫﻜﻭﺭ ﻓﻰ ﺍﻝﺒﻨﺩ ) (1ﻴﺠﺏ ﺃﻥ
ﻴﻌﺘﺒﺭ ﺃﻥ ﻗﻴﻤﺘﻬﺎ ﻫﻰ ﺍﻝﻘﻴﻤﺔ ﺍﻝﻤﻭﻀﺤﺔ ﻓﻰ ﺍﻹﻗﺭﺍﺭ ﻭﻴﺤﺴﺏ ﻤﻘﺩﺍﺭ ﺍﻝﺭﺴﻭﻡ ﻭﺍﻝﻌﻭﺍﺌﺩ ﺍﻝﻤﺴﺘﺤﻘﺔ
ﻋﻠﻰ ﺃﺴﺎﺱ ﻫﺫﻩ ﺍﻝﻘﻴﻤﺔ ﻭﻴﺠﺏ ﺃﻥ ﺘﻜﻭﻥ ﻗﻴﻤﺔ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﺴﺘﻭﻝﻰ ﻋﻠﻴﻬﺎ ﻤﺴﺎﻭﻴﺔ ﻝﻤﻘﺩﺍﺭ ﺍﻝﺭﺴﻭﻡ
ﻭﺍﻝﻌﻭﺍﺌﺩ ﺍﻝﻤﺤﺴﻭﺒﺔ ﺃﻭ ﺃﻜﺒﺭ ﻤﻨﻬﺎ ﻓﺈﺫﺍ ﻜﺎﻨﺕ ﻗﻴﻤﺘﻬﺎ ﺃﻜﺒﺭ ﻓﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺠﻤﺎﺭﻙ ﺃﻥ ﺘﺩﻓﻊ ﻨﻘﺩﹰﺍ
ﻝﺼﺎﺤﺏ ﺍﻝﺒﻀﺎﻋﺔ :
ﺍﻝﻔﺭﻕ ﺒﻴﻥ :
)ﺃ
(
)ﺃﻭﻻ
(
ﻗﻴﻤﺔ ﺍﻝﺒﻀﺎﻋﺔ ﻓﻰ ﺍﻹﻗﺭﺍﺭ ،
)ﺜﺎﻨﻴﺎ
(
ﺍﻝﻘﻴﻤﺔ ﺍﻝﻤﺒﻴﻨﺔ ﻓﻰ ﺍﻹﻗﺭﺍﺭ ﻷﻯ ﺒﻀﺎﺌﻊ ﺘﺘﺭﻙ ﻝﺼﺎﺤﺒﻬﺎ ﺯﺍﺌﺩﹰﺍ ﺍﻝﺭﺴﻡ
ﺍﻝﺨﺎﻀﻌﺔ ﻝﻪ ﻜﻤﺎ ﺘﻘﺩﻡ ،
)ﺏ
(
ﻋﻼﻭﺓ ﻤﻘﺩﺍﺭﻫﺎ %10ﻋﻠﻰ ﻤﺎ ﻫﻭ ﻤﺫﻜﻭﺭ ﻓﻰ ﺍﻹﻗﺭﺍﺭ ﻤﻥ ﻗﻴﻤﺔ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﺘﻰ
ﺃﺨﺫﻫﺎ ﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺯﻴﺎﺩﺓ ﻋﻥ ﻤﻘﺩﺍﺭ ﺍﻝﺭﺴﻡ .
)(3
ﺘﺒﺎﻉ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﺴﺘﻭﻝﻰ ﻋﻠﻴﻬﺎ ﻓﻰ ﺍﻝﺼﻭﺭﺓ ﺍﻝﻤﺫﻜﻭﺭﺓ ﻓﻰ ﺍﻝﺒﻨﺩ ) (2ﺒﺎﻝﻤﺯﺍﺩ ﺍﻝﻌﻠﻨﻰ ﻭﺘﻭﺭﺩ ﻗﻴﻤﺘﻬﺎ
ﻝﻠﺨﺯﻴﻨﺔ ﺍﻝﻌﺎﻤﺔ .
ﺍﻝﻔﺼل ﺍﻝﺨﺎﻤﺱ
Select target paragraph3