The head of the country’s tax affairs organization announced the tax agreement with trade unions regarding the performance of some business owners in 2016.

The head of the country’s tax affairs organization announced the tax agreement with trade unions regarding the performance of some business owners in 2016.

Seyyed Kamel Tagwenejad, referring to the authority resulting from the amendment to Article 100 of the Direct Taxes Law approved on July 31, 2014, in order to honor taxpayers and facilitate tax collection, and to create coordination and unanimity in determining performance tax for the year 2016, some business owners who are in the third group Article 2 of the Executive Regulations, the subject of Article 95 of the aforementioned law, was titled:
The amount of performance tax for the year 2016 for the owners of the above businesses will be determined in lump sum with an increase of five percent compared to the fixed performance tax of 2016.
He continued: This year’s tax agreement guidelines include all business owners of the third group subject to Article 2 of the Executive Regulations subject to Article 95 of the Direct Taxes Law whose total sale of goods and services in 2016 is at most 10 times the exemption subject to Article 84 of the aforementioned law. The amount is 240 million tomans. 
Taghwenejad emphasized about this category of beneficiaries: this group is exempted from keeping the documents and documents of this law and submitting the tax return if they complete and submit the form of this instruction, which is placed in the system of the country’s tax affairs organization. 
The head of the country’s tax affairs organization said regarding the method of determining the withholding tax and paying it: taxpayers who were exempted from tax in 2015 should only inform the country’s tax affairs organization of their acceptance of this directive without paying taxes through the electronic system. do 
He added: Of course, it is mandatory to announce the acceptance of this directive by the business owners of the third group who are subject to this directive.
Taghwenejad also said about the taxpayers who are not able to pay the lump-sum tax subject to this directive in June 2017: the above lump-sum tax will be divided equally up to four months at most. Failure to pay the tax on time or in case of installments, failure to pay the installments within the prescribed deadlines will be subject to a fine under Article 190 of the Direct Taxes Law.

The head of the country’s tax affairs organization emphasized: Whenever positive documents and documents are obtained that show that the total sales of goods and services or other income of Modi in 2016 exceeds the amount of 240 million Tomans, Modi’s case will be processed according to the regulations and The difference tax and related penalties are demanded.
He stated: Taxpayers whose performance tax for the year 2015 was calculated by applying the provisions of Articles 137, 165 and 172 of the Direct Taxes Law, or due to the failure to submit a tax return without applying the exemption of Article 101 of the Direct Taxes Law, or in They did not fully operate during 2015, first their tax for 2015 should be calculated without observing the mentioned items and then the growth basis should be considered.
The head of the country’s tax affairs organization also stated: 1396 performance tax, the taxpayers subject to this instruction, if they submit their 1396 performance tax declaration separately by the legally prescribed deadline, or by the deadline prescribed in this instruction, the form related to paragraph 6 do not submit this instruction to the country’s tax affairs organization or apply for the application of legal regulations including the provisions of articles 137, 165 and 172 of the Direct Taxes Law regarding their performance income for the year 2016, they are outside the scope of this instruction and comply with the relevant regulations will be determined.
He clarified: The business owners of the third group who are subject to this instruction must submit the above form by entering the system of the Tax Affairs Organization of the country at the address www.tax.gov.ir by the end of June this year at the latest.

This post is written by ELYMY