According to the powers derived from the provisions of the note of Article 100 of the Direct Taxes Law, in order to respect and satisfy the respectable taxpayers and to facilitate and accelerate the certainty of the tax files of business owners, the country’s tax affairs organization of those business owners of the third group * Article 2 of the regulation The implementation of the amendment of Article 95 of the Direct Taxes Law (approved on 04/31/2013) whose sales amount of goods and services in 2015 is less than (1,560,000,000 Rials) exempts from performing part of the duties stipulated in the said law and taxes Determines and collects the mentioned taxpayers in lump sum.
How to determine tax and pay it
The amount of performance tax for the year 2015 for the business owners of the third group who have the above-mentioned conditions, with an increase of (8) percent compared to the fixed performance tax for the year 2014, will be determined in a lump sum and its amount will be determined for taxpayers who are not able to make a lump sum payment until the end of June , up to (4) months will be divided equally. To take advantage of this facility, taxpayers must submit their request to the country’s tax affairs organization by completing the relevant form in the electronic declaration submission system (address: tax.gov.ir) and receive a receipt form. Failure to pay taxes or installments on time will be subject to the penalties of Article 190 of the Direct Taxes Law.
Taxpayers whose performance tax for the year 2014 has been calculated by applying provisions such as Articles 137 and 172 of the Direct Taxes Law or Article 121 of the Fifth Five-Year Development Plan Law, or who have not been fully active during the year 2014, must first pay the tax for the year 2014, they are calculated without observing the above-mentioned items and then the target growth (8%) is set as the basis.
Note: Submitting a tax return outside the scope of the note in Article 100 of the Direct Taxes Law for the year 2015 means that the taxpayer does not want to use the aforementioned facilities.
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Items not included in the note of Article 100 of the Direct Taxes Law for performance tax of 2015
In the following cases, taxpayers are not subject to the note of Article 100 of the Direct Taxes Law for the performance tax of 2015, and to avoid tax crimes, they must submit their declarations outside the framework of the note of the aforementioned legal article by the deadline (end of June):
1- Taxpayers who do not complete and submit the relevant form electronically to the country’s tax affairs organization within the legal deadline (03/31/2016) to use the facilities of the note of Article 100 of the Direct Taxes Law.
2- Taxpayers who are applying for the application of legal regulations regarding the deduction of funds from their taxable income, including the provisions of Articles 137, 165 and 172 of the Direct Taxes Law regarding the performance income of 2015.
3- All business owners whose activities or income are exempt from paying taxes according to the law, such as those subject to Articles 134 and 142 and Clause L of Article 139 of the Law on Direct Taxes, are required to submit a tax return, including the note of Article 100 of the law Direct taxes are not included.
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