The executive regulation of deactivating the file of taxpayers who do not have the necessary conditions to receive taxes was approved.
The Cabinet of Ministers approved the executive regulations of Article (24) of the Value Added Tax Law regarding the deactivation of the file of taxpayers who do not have the necessary conditions to receive taxes and duties with the aim of creating as much financial discipline as possible and preventing financial evasion.
The details of the approval of the regulations of the Council of Ministers are as follows:
According to the regulations approved by the Council of Ministers, in the following cases, the taxpayer’s folder is inactive, but the taxpayer has the possibility to enter the system and cannot register a new memory and issue invoices in the folder:
A- Based on Article (6) of the Law on Store Terminals and Taxpayer System, if the sales credit limit has been completed.
B- 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.
P- The death of the representative of civil partnerships of business owners until the appointment of a new representative of the partnership
D- Announcing the temporary closure of the business unit based on Article (13) of the Law on Store Terminals and Taxpayer System
Also, according to Article (3) of this regulation, in the following cases, the folder is inactive and access to the taxpayer’s username is limited; In this way, a taxpayer with this limited user has the possibility to submit a declaration, pay and register an objection, but cannot send an invoice:
A- Legal entities subject to Article (21) of the law, after the end date of liquidation
B- Death of natural persons in case of working as individual business owners
P- 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.
T- 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
D- Permanent closure or liquidation of the business unit based on Article (13) of the Law on Store Terminals and Taxpayer System
C- 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
In the event of the occurrence of any of the clauses under article (3) of this regulation, the country’s tax affairs organization is obliged to inform the Central Bank of the deactivation of the wallet through the information exchange services, and the Central Bank is obliged to connect all bank card readers and electronic payment gateways. Block the taxpayer’s bank account.
Also, the country’s tax affairs organization is obliged to take an arrangement so that after removing the restrictions of this regulation, the workbook is immediately activated in a systematic way.
It should be noted that the violation of the taxpayer in issuing an electronic invoice containing value-added tax and duties when the folder is inactive, in addition to the fine specified in the law, is also considered as an example of the violation of Article (9) of the Law on Store Terminals and the Taxpayer System.
This post is written by Mahdi_kohsoltani