The deputy director of direct taxes of the country’s tax affairs organization announced the determination of flat tax for the performance of car business owners in 2015 and said: this category of taxpayers, if they benefit from the instructions of the note of article 100 of the law on direct taxes and pay flat tax, they have to submit an assignment. They do not have a tax return.
According to the report of Iran’s Tax Media, Nader Jannati, referring to the issuance of instructions for the implementation of the note of Article 100 of the Direct Taxes Law by the head of the Tax Affairs Organization of the country and its notification to the tax administrations across the country, said: “Owners of automobile businesses, including owners of vehicles Passenger vehicles, cargo, road construction and industrial machinery, according to the tables set and respecting the grouping of the provinces, are obliged to pay the fixed tax until the end of June 2016.
He added: The owners of the aforementioned businesses who want to benefit from this instruction do not have to submit tax declarations and documents under Article 95 of the Direct Taxes Law for the year 2015, and they must pay the withholding tax by the end of June of the year. 2016 to pay; Otherwise, the owners of the aforementioned businesses who do not want to benefit from this instruction and pay withholding tax, in order to benefit from the annual tax exemption and not to be fined, are required to submit a tax return by the end of June.
He clarified: The performance tax of 2015 for the owners of automobile businesses, the subject of this directive, according to the facilities and effective indicators and in terms of the economic, cultural, social situation, as well as the weather conditions and the division of the country’s provinces into five groups, by applying the coefficients in the table The grouping of the provinces has been determined in a piecemeal manner.
The deputy of direct taxes of the country’s tax affairs organization stated that the taxes of the taxpayers who did not fully operate in 2015 will be determined based on the period of operation, and said: the taxes of the owners of other vehicles that are not included in the specified tables should be Submit the tax return and pay the tax due by June 31.
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