The instructions related to the issuance of invoices and economic numbers are against the regulations, and in addition to the responsibility of solidarity, action will be taken in accordance with the Anti-Money Laundering Law, the Law on Improving the Health of the Administrative System approved by the Council of Expediency and other related laws and regulations.
7- How to handle and claim crimes by tax administrations:
7-1- The relevant tax administrations are obliged to examine the list of transactions and any documents and documents related to the economic number, and also based on the legal authority according to the provisions of this directive and compliance with other legal regulations while exercising periodic supervision and continuous control over The flow of economic activities of taxpayers, to carry out the necessary checks during the quarterly and annual periods of the persons subject to this instruction.
If the tax officials come across repeated violations listed in Article 169 of the Direct Taxes Law 1380 and this instruction during periodic inspections or investigations, they should file a violation report and claim the related crimes by observing the deadline set in Article 157 of the Direct Taxes Law. .
2-7- The taxpayer is obliged to pay it within thirty days from the date of notification of the demand sheet. Otherwise, he will be recognized as an objector and the matter will be referred to the Tax Dispute Resolution Board for consideration and issuance of a decision. The decision of the board is final and binding. The fine is non-forgivable and will be collected through the executive regulations of the direct taxes law.
7-3- If the relevant tax administrations deal with violations such as forgery, fraud, unreal transactions and collusion and abuse regarding invoices and economic numbers, they are obliged to report to the Tax Police Prosecutor’s Office through the relevant general administration. Violators should be prosecuted. Taking legal action will not prevent the claim and collection of tax offenses subject to Article 169.
8- Economic card cancellation cases:
In the following cases, the card and economic number will be invalidated:
8-1- Death of natural persons
8-2- In case of declaration of natural persons about termination of economic activity
8-3- Liquidation of registered legal entities after completion of the liquidation operation and other legal entities after canceling the relevant license.
4- 8- Issuance of the ruling of the judicial authorities regarding the cancellation of the economic card
Note 1: In the above cases, the holder of the economic card or its legal representative is obliged to refer to the nearest tax office and proceed with the delivery and cancellation of the card.
Note 2: Using the economic card after it has been invalidated is a misuse of the economic number, and the card holder and its user will be jointly responsible for income tax and related crimes.
Note 3: Issuance of a duplicate card has legal restrictions and the possible misuse of the said card will not relieve the responsibility of the card owner unless it is declared otherwise by the judicial authorities.
Ali Askari
The head of the country’s tax affairs organization
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