The details of tax collection from card readers were announced
The Director General of the Tax Audit Office said: All the amounts deposited to the card readers of guilds are the criteria of the tax affairs organization in calculating the withholding tax. Of course, if the money is deposited into the account connected to the card reader of guilds, it is not included in their tax calculation.
The Director General of the Tax Audit Office said:
All the amounts deposited to the guilds’ card readers are the criteria of the tax affairs organization in calculating the withholding tax. Of course, if the money is deposited into the account connected to the card reader of guilds, it is not included in their tax calculation.
Shahin Mostofi stated: The tax affairs organization demands from the tax payers’ profit, so the higher the rate of tax payers’ profit, the higher the amount of tax received from them. According to Article 101 of the Direct Taxes Law, an exemption of 36 million Tomans has been set for business owners in the year 1400, and when the tax organization calculates the profit of an organization, it subtracts 36 million Tomans from the profit of that organization, and the rest of that profit is subject to tax. became.
Stating that the tax rate for business owners is calculated based on Article 131 of the Direct Taxes Law, he added: According to this article, up to 50 million Tomans of profit is taxed at the rate of 15%, and for the excess of 50 to 100 million Tomans, the rate is 20%. And for the excess of 100 million tomans, a rate of 25% is applied. Therefore, the tax is calculated in this way.
The director general of the tax audit office continued: How the profit of the transaction amount is calculated depends on the type of activity of the persons, so if the number and amount of card reader transactions of two trades are the same, their taxes are not the same because the profit ratio of their activities is different and the amount Their taxes will also be different.
Mostofi further said: The action of the Tax Affairs Organization in relation to the business and guild tax is related to paragraph M of Note 12 of the budget law of 1400 and the organization is obliged to implement the law, which according to this paragraph, all amounts deposited into the card readers of the guilds are the criteria for the action of the Tax Affairs Organization It is included in the withholding tax calculation. Of course, if the money is deposited into the account connected to the guild card reader, it is not included in their tax calculation.
He stated: In this context, those who claim that the amounts deposited into their card readers are not their income amounts, must submit documents and documents to the Tax Affairs Organization so that it can be approved and the figure in question is removed from their income figures. Do not demand tax. For the performance of trades and businesses in the year 2019, we used the card readers’ deposit information for taxes, since it was not stipulated in the budget law of the year 2019, in order to support the beneficiaries, the numbers that are considered as their business accounts in the system of the Tax Affairs Organization We got it, it was less than the turnover rate of their card reader.
The Director General of the Tax Audit Office added: If trade unions and businesses object to these numbers and present their documents that these numbers are not income, the Tax Affairs Organization will investigate this matter.
Emphasizing that due to the spread of the corona virus in 1400, we reduced the profit ratio of business activity and their tax rate has not increased, he said: Considering that the information about business income became clear and the amount of income of economic actors also due to this information It became clear, the tax affairs organization demanded tax from this place, and sometimes this tax was increased.
According to this report, natural persons (business owners) have until 4/15/1401 to submit the tax return for the year 1400.
This post is written by shadmanamini