Important and important points of the instructions in the note of article 100 (agreement);

Important and important points of the instructions in the note of article 100 (agreement);

1. The instruction is relevant only for the second and third groups subject to Article 95, whose total sales of goods and services are up to thirty times the exemption of Article 84 and amount to 99,000,000,000 Rials.

2. Businesses whose first year of operation is 98 are not subject to the guidelines and must submit a declaration.

3. Buyers of coins from the central bank in 2018 are not subject to the provisions of this instruction.

4 ⃣ Payment of lump sum tax in equal installments of 5 months

5. Failure to benefit from the provisions of the instructions for taxpayers with sales of goods and services exceeding 9900000000 Rials in 2018.

6. Using the provisions of the guidelines for taxpayers with an unconfirmed 97 performance diagnosis sheet by observing the specified percentages

7⃣ Conditions of use: The owners of medical and paramedical, pharmacy and veterinary professions have taken action to use the store terminal (bank card reader) only in case of the implementation of the note of the budget law.

Business owners whose total sales of goods or services in 2018 is less than 990 million Tomans are exempted from the obligation to submit declarations and can pay withholding tax based on this instruction.

Tax up to 2.5 million tomans without increasing performance compared to 2017

Tax from 2.5 million tomans to 5 million tomans, 4% increase compared to 2017

Taxes over 5 million tomans to 10 million tomans, 8% increase compared to the performance of 2017

Tax over 10 million tomans, 12% increase compared to the performance of 2017

Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
Group of accountants, auditors, Tabriz
https://t.me/joinchat/BnzBsTuioTshiXBwf9bBPQ