Circular for forgiveness of tax crimes in 1401 Tax remission 1401 (Part II) 10-1- After one year has passed from the deadline for submitting the declaration or the deadline for paying the tax of the relevant year/period for every month that passes, one month of the installment period will be reduced to a maximum of one year for direct taxes and Six months for taxes and value added duties. 11) At least twenty percent (20%) of the principal tax and duties of each period/year in each source should be collected in cash at the time of installment. 12) To divide the debt, after calculating all the crimes until the end of the division period and making a decision regarding the amount of forgiveness of forgivable crimes according to this circular, the principal of the debt, unforgivable crimes and crimes for which forgiveness is not agreed, should be divided in pairs And the amount of each installment should be proportional to the principal debt and crimes. Applying forgiveness for the crimes that are the subject of this circular is subject to the payment of installments on the due date.
13) In all cases where according to the authority of Article (167) of the Direct Taxes Law, at the request of the respected taxpayers, the debt installments have been approved, if the taxpayer does not pay the installments on the due date of each of the installments. , the tax administration is obliged to collect the total tax debt and related crimes through executive measures in accordance with the laws Take appropriate action.
c) Other regulations
14) The distribution and forgiveness of crimes depends on the submission of the taxpayer’s request along with related documents and documents;
15) In order to apportion and forgive the crimes, the accounting work area of taxpayers of the General Administration of Tax Affairs is obliged to take necessary measures regarding the examination of the conditions, reasons and documentation of the taxpayers;
16- A part of the aforementioned delegation of authority can be delegated to the deputy general managers and the heads of the relevant tax affairs departments within the set framework and subject to the above articles.
Daud Manzoor – Director General of the Tax Affairs Organization of the country, join us: @Madeh_33
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