Direct Tax Law Circular
Number: 30/4/9888/33082
Date: 07/08/1368
Subject: * End of legal deadlines
The General Administration of Corporate Taxes regarding compliance with the provisions of the Civil Procedure Code regarding notification deadlines. According to the provision of Article 209 of the Direct Taxes Law approved in March 1366 regarding the notification of tax documents, the following points are noted: 1. Whenever the deadline coincides with the deadline, the offices will be closed. The day that is closed is not counted and the last day will be the day when the offices open after the holiday. 2 The dates that begin with the notification or announcement date, and also the day of the action is not considered as part of the period. 239 Direct Taxes Law. Modi can within 30 days from the date of notification of tax assessment. If he does not go to the Auditor General within the mentioned period, he should submit his objection in writing. However, if the declaration form was served on him on October 15th, the taxpayer can submit his objection in writing until the end of the office on November 16th, because October 15th and November 16th are the days of notification. The payment and the action is on his behalf, it is not considered part of the period, and if the 16th of Aban coincides with a holiday of the offices and the offices open on the 17th of Aban, he can submit his written protest after the office hours of that day. According to paragraph 1 of Article 247 and 251, Article 251 of the Direct Taxes Law, a period of one month to protest According to the decision of the primary dispute resolution board and the possibility of an appeal to the Supreme Tax Council, according to Article 612 of the Code of Civil Procedure. The month corresponds to the solar month. When the decision of the Appeals Dispute Resolution Board is notified on June 14th, taking into account the points mentioned in paragraph A above, the plaintiff can submit his complaint to the Supreme Tax Council by the end of July 15th. If it is notified in the month of March, the deadline for submitting a complaint to the said council will be until the administrative deadline of October 21 and April 26 of the following year. In addition, in cases where a deadline has been set for doing something in the tax regulations and the origin of it has not been specified in the notification, such as the payment of salary tax, the subject of Article 85 of the law. Direct taxes approved in March 1366, the day of salary payment will be considered part of the due date, stating that if the salary was paid on May 20th. The payer will have until the end of the administrative period on June 18th to pay the Maksoura tax to the relevant area, and in such cases, if the last day coincides with the office holiday, the first administrative day after the holiday will be the deadline for completing the assignments.
Mohsen Noorbakhsh
Minister of Economic Affairs and Finance
This post is written by Hgh1368_01