Remarkable engineers of the construction engineering system organization
The link to register the performance declaration of natural persons was placed on the tax.gov.ir website
The last deadline for submitting the electronic tax declaration of business owners of natural persons for the year 2019 is Monday, June 31, 1400.
The most important difference this year is that it is no longer possible to register the declaration offline, so all the items that were on the declaration software until last year, this year have been placed online in the form of “Electronic declaration system for natural persons” at the address below.
ntr.tax.gov.ir
Important advice:
It is necessary for the business owners who wish to benefit from the facilities provided in the note of Article 100 of the G.M.C.
Therefore, until further notice, refrain from sending statements for these separate jobs.
What is the facility of the note of Article 100?
According to Article 100 of the Direct Taxes Law, all taxpayers must submit their performance declaration in June every year.
With the note added to Article 100, the following facilities have been allocated for taxpayers of the second and third groups:
1- Taxpayers, based on the notified instructions, by adding a small percentage to their previous year’s tax or repeating the previous year’s exemption, finalize their 99 performance declaration in the parliament. (The rate of tax increase in 2019 will be determined according to the notified instructions.)
2- The amount of tax or exemption is provided to the taxpayer and tax auditors cannot add even a single rial to it.
3- Tax auditors are prevented from applying overhead tax on Modi’s file.
4- The cost of handling small cases in tax offices will be reduced.
Which of the taxpayers of the second and third groups cannot or should not use the facilities provided in the note of Article 100:
1- Taxpayers whose 2019 was their first year of activity cannot
2- Taxpayers who have been inactive for the entire year of 2019 and have submitted their inactivity letter to the asset, should not
3- Taxpayers who have sent the 98 declaration without comments and their declaration has not yet been finalized, cannot
4- Taxpayers who have activities with income should not be exempted
5- Taxpayers who neglected and did not use the note of article 100 last year and now face a high overhead tax, first of all it is suggested to use the note so that they don’t face a higher overhead tax again, and if they cannot cope with this high amount, if They can persuade their auditor to consider a lower tax before processing the return 99; With high risk, send a normal declaration again.
6- Taxpayers who have a partner and in 2019 the combination of partners was mixed, while they have to do a new pre-registration, they cannot.
7- Business owners who have changed the address of their place of business in 2019 compared to 2019 and have done a new pre-registration, cannot
8- Business owners who are applying for the application of legal regulations, including the provisions of Articles 137, 165, and 172 of the Direct Taxes Law, for their performance in 2019, should not
9- Business owners of the first group cannot
Note:
For the above cases, which are not included in the instructions of the note of Article 100 (except paragraphs 3 and 5), a normal declaration can be sent from now on.
Important advice:
In order to avoid unintentional mistakes in sending taxpayers’ declarations, it is recommended to continue to wait for the notification of the instructions of the note of Article 100 and the official start of registration of declarations.
This post is written by Mojtaba_saaber