The conditions for forgiveness of forgivable tax crimes, the subject of some articles of the Law of Direct and Value Added Taxes
The head of the country’s tax affairs organization announced by issuing a circular:
In this circular it is stated: Considering that the year 2018 has been named as the year of production boom, therefore this organization, in order to support Iranian production and goods and in order to support economic activists, respect the principle of honoring clients and increasing the satisfaction of respected tax payers, Decisions as follows regarding forgiveness of forgivable tax offenses subject to repeated Article 169 of the Direct Taxes Law approved on 11/27/1380 and Articles 169, 190, 193, 197 and 199 of the Direct Taxes Law and Articles 22 and 23 of the Value Added Tax Law For taxpayers of natural persons and non-governmental legal entities, in the event of payment of their fixed debt balance (including the principal of the debt and unforgivable crimes) by the end of this year, in the implementation of the provisions of Article 191 of the Direct Taxes Law, as a good taxpayer. The account should be considered in this respect and at this stage and be forgiven as follows:
1- In case of paying the balance of the fixed debt until 30/7/2018, equivalent to 100% of the fines can be forgiven.
2- In case of paying the balance of the fixed debt from 8/1/2018 to 8/30/2018, for taxpayers of production units with operating license and production acquisition license from the relevant authorities, equivalent to 98% of forgivable fines and for other taxpayers 96 Percentage of forgivable crimes.
3- In case of payment of the fixed debt balance from 9/1/2018 until the end of this year, for taxpayers of production units with operating license and production acquisition license from the relevant authorities, equivalent to 2% per month and for other taxpayers equivalent to 4% , will be deducted from the forgiveness percentage of the subject of paragraph (2) above.
4- The amount of forgiveness of crimes is based on the payment date of the determined debt balance of each year.
5- For forgiveness of crimes in the implementation of this circular, the aforementioned taxpayers should submit the request for forgiveness of crimes to the tax affairs department in order to be forgiven in the implementation of this circular.
6- The aforementioned taxpayers who have taken action to pay their confirmed tax debt before the notification of this circular, can submit their request for forgiveness of their crimes to the tax administrations until 12/20/2018 at the latest to be forgiven.
7- Respected taxpayers can benefit from the provisions of this circular for each year by paying the tax debt of that year.
8- The use of the provisions of this circular for the remission of performance crimes and the tax periods of 2015, 2016 and 2017 for taxpayers who, according to the provisions of Article 169 of the Direct Taxes Law and the Executive Regulations of Note (3) of this Article, are required to send a list of transactions. , subject to sending the list of transactions of each of the mentioned years until 30/7/2018.
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