The list of taxpayers who are not required to register in the taxpayer system and issue electronic invoices in 1400 was determined.

The list of taxpayers who are not required to register in the taxpayer system and issue electronic invoices in 1400 was determined.

The Board of Ministers, in the meeting of 1/22/1400, on the proposal dated 12/6/1399 of the Ministry of Economy and Finance and based on the note of Article 2 of the Law on Store Terminals and Taxpayer System approved 1398:

The list of taxpayers who are not required to register in the taxpayer system and issue electronic invoices in 1400 is determined as follows;

1. Natural persons subject to Article 81 of the Direct Taxes Law

2 . Natural persons subject to Article 142 of the Direct Taxes Law

3. Business owners (natural persons) of the third group subject to the executive regulations of Article 95 of the amendment of the Direct Taxes Law approved in 2014, who are only sellers and providers of goods and services exempt from value added tax subject to the Value Added Tax Law approved in 2018.

Note- Occupations and occupations that are subject to call number dated 7/1/1398 of the Tax Affairs Organization of the country subject to Note 2 of Article 169 of the Law on Direct Taxes and Part 2 Clause H of Note 6 of Article 1 of the Budget Law of the year 1400 of the whole country are subject to the Note of Article 2 of the Law The store terminal and the taxpayer system are not approved in 2018.
[that is, they are required to register]

Footnote 1-
Article 81 – The income from all agricultural activities, animal husbandry, animal husbandry, fish and bee breeding and poultry breeding, fishing and fishing, sheep breeding, restoration of pastures and forests, tree gardens of all kinds and plants are exempt from paying taxes.

Footnote 2-
Article 142 – The income of handwoven carpet workshops and handicrafts and cooperative companies and related production unions are exempt from paying taxes.

Footnote 3-
Basra 2- The taxpayers subject to this article are required to use the sales cash register system and similar equipment. The equivalent of the expenses incurred for the purchase, installation and operation of the above equipment, both software and hardware, can be deducted from the tax of the said taxpayers in the first year of use or in subsequent years.
The tax affairs organization is obliged to gradually and based on priority, determine the persons subject to the ruling of this note and announce it by September of each year through an entry in one of the widely circulated newspapers and the official newspaper of the country and apply it from the beginning of April of the following year.
The equivalent of ten percent (10%) of the performance tax of taxpayers who have been required by the Tax Administration to use the cash register system and similar equipment is forgiven for the first two years, subject to compliance with the relevant executive regulations. Failure to comply with the order of this note will result in a fine of two percent (2%) of the sale.
How to use the fund and how to provide information is according to the executive regulations, which will be prepared by the Tax Affairs Organization of the country in cooperation with the Ministry of Industry, Mines and Trade and the Chamber of Guilds of Iran within a maximum period of six months from the effective date of this law, and will be approved by the Council of Ministers. .

This post is written by shadmanamini