The executive regulation of deactivating the file of taxpayers subject to the note of Article (24) of the Value Added Tax Law has entered the implementation stage with the notification of the first vice president.
At the meeting of 13 Shahrivar 1401, the Council of Ministers, at the suggestion of the Ministry of Economic Affairs and Finance (Tax Affairs Organization of the country) and based on the note of Article (24) of the Value Added Tax Law, approved the regulations for deactivating the file of taxpayers subject to the said note.
According to Article 24 of the Value Added Tax Law, after the establishment of the taxpayer system, the fact that the taxpayer’s folder is active in the said system means that, from the organization’s point of view, he has the necessary conditions to receive taxes and duties from buyers. If the taxpayer loses the necessary conditions to receive taxes and fees, the organization is obliged to immediately deactivate his file in the taxpayer system. The central bank is obliged to make an arrangement that as soon as the taxpayer’s folder is deactivated in the taxpayers system, all POS terminals related to it are deactivated.
In this article of the law, it was foreseen that the executive regulation of deactivating the taxpayer’s folder should be approved by the Cabinet of Ministers with the proposal of the Tax Affairs Organization within three months at the latest after the promulgation of this law.
According to this regulation, in the following cases, the taxpayer’s folder is inactive, but the taxpayer has the possibility to enter the system and does not have the possibility to register a new memory and issue invoices in the folder:
– Based on Article (6) of the Law on Store Terminals and Taxpayer System, if the sales credit limit has been completed.
– According to clause (p) of article (20) of the law, if a representative is not appointed in the civil partnerships of business owners (both voluntary and compulsory) or the tax duties of the business unit are not performed by the representative.
– The death of the representative of civil partnerships of business owners until the appointment of a new partnership representative.
– Announcing the temporary closure of the business unit based on Article (13) of the Law on Store Terminals and Taxpayer System.
Also, in the event of any of the following cases, the work folder will be inactive and the access of the taxpayer’s username will be limited, so that the taxpayer with this limited user name will be able to submit declarations, pay and register objections, but will not be able to send invoices:
– Legal entities subject to Article (21) of the law, after the liquidation termination date
– Death of natural persons in case of working as individual business owners
– Death of natural persons in the case of business owners if there is a joint case that leads to individualization of the case of business owners.
– In case of revocation of business license for the case of location-based business owners and revocation of business license for the case of license-based business owners
– Permanent closure or liquidation of the business unit based on Article (13) of the Law on Store Terminals and Taxpayer System
– Announcing the change of the place of operation or the lease of the business unit for location-based cases, based on Article (14) of the Law on Store Terminals and the Taxpayer System