The direct taxes of anyone who is not active in the production, purchase and sale of goods and their activity is specifically limited to receiving the price of services and paying expenses, should prepare a summary of income and expenses as much as possible by separating their types and other persons of the subject. In that paragraph, they are required to adjust their profit and loss account (with the tools of inventories, purchases, sales, etc.) according to the common procedures in accounting. Note – If the declaration form compiled by the country’s tax affairs organization, which is provided to the taxpayers, is sufficient in terms of the need to provide the information mentioned in this article, the said taxpayers will not be required to prepare and submit separate statements, but they can, in order to resolve Possible ambiguity or providing more information, in addition to the statement, a copy of your income and expense account or profit and loss account prepared as described above, along with other notes and documents available with the statement to the Tax Administration submit below. Chapter Five Cases of Rejection of Books Article 20) Violation of the duties stipulated in this by-law in the following cases causes the rejection of books: 1- If the submitted books are unsealed or missing one or more pages. 2- Failure to register one or more financial activities in the books, subject to verification. 3- Recording all or part of an activity in the margins. 4- Recording all or part of an activity (article) between the lines 5- Scraping and erasing and erasing the contents of the books for the purpose of misuse 6- Leaving more white space than usual on the pages and leaving the whole page white in the newspaper and office Jobs for the purpose of abuse. 7- Crediting of cash and bank accounts, unless the bank accounts do not match the bank statements, or the crediting of bank or cash accounts is due to earlier and later registration of the accounts, in which case it does not cause the book to be rejected. 8- The delay in writing the newspaper and business ledgers exceeds the limit set in Notes 2, 3, and 4, Article 13, and the delay in writing the general ledger exceeds the limit allowed by the headquarters in Article 14, and the delay in writing the limit set in Article 17 of this regulation. 9- Failure to register the operations of the branch or branches in the offices of the center according to the provisions of Article 15 of this regulation. 10- The resulting account error in the institution’s operation register, if no action has been taken to correct it according to the provisions of the note in Article 11 of this regulation. 11- If the taxpayers do not use the special documents under Article 169 of the Direct Taxes Law. 12- Failure to submit regulations or instructions for the operation of the machine and its programs and how to work with the financial software used, as well as failure to submit the summary of the operations of the article 17 of this regulation within the deadline set in that article in the case of persons who They use electronic systems. 13- Failure to provide one or more volumes of the registered and sealed book (Volonavis) 14- Using the registered and sealed books of previous years (according to the provisions of Article 3 of this regulation) 15- Failure to match the contents of the books with the information available in the systems Electronic about the people who use the mentioned systems. 16- Recording expenses and incomes and any kind of non-actual financial actions and items in the books on the condition of verification (explanation that the registration of expenses that have occurred but due to special legal reasons is not acceptable from a tax point of view and will be returned to It is not considered as the registration of unreal expenses) Note – Regarding paragraph 6 of this article, if it remains blank for the purpose of recording the opening balance, it will not cause the books to be rejected, and also the blanking of the pages of the ledger at the end of each day, week, or month, provided that the documents have row numbers. And closing the blank part with a line does not affect the validity of the book
