Tax crime amnesty directive
No. 41/98/200 dated 5/8/98
The head of the country’s tax affairs organization, by issuing a circular, announced the conditions for forgiveness of forgivable tax crimes subject to some articles of the law on direct taxes and the law on value added tax.
In this circular, which was signed by Dr. Omid Ali Parsa and sent to the tax administrations across the country, it is stated:
Considering that the year 2018 has been named the year of production boom. Therefore, this organization has made the following decisions regarding the forgiveness of forgivable tax crimes 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 Tax Law. on added value, for taxpayers of natural persons and non-governmental legal entities, to adopt, 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 Law on Direct Taxes The title of good creditor should be considered in this respect and at this stage and be forgiven as follows:
1- If the balance of the debt is paid by 30/7/2018, equivalent to 100% of fines can be forgiven.
2- In case of paying the balance of the fixed debt from 8/1/1398 to 8/30/1398, 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 to the end of this year, for taxpayers of production units with operating license and production acquisition license from the relevant authorities, it is equivalent to 2% per month and for other taxpayers, it is 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 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.
@ osolemali
8- Using the provisions of this circular for remission of performance crimes and tax periods of 1395, 1396, and 1397 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. , is subject to sending the list of transactions of each of the mentioned years until 7/30/2018.
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