The details of the remission of tax crimes were announced
According to the new circular of the country’s tax organization, new facilities have been considered for taxpayers who pay the balance of their tax debt. In a circular, the Tax Affairs Organization of the country announced the new conditions for the remission of tax crimes of natural and legal persons. This circular was issued under the number 2694/200 on 23rd of April this year.
According to this circular, economic operators and companies that have paid the balance of their tax debt, according to the definitive form notified by the end of June 1399, by April 31, 1400, will enjoy 72% of the forgiveness of crimes. Also, the payment of the final debt balance on this date, until May 31 of this year, will bring 70% forgiveness of crimes for economic operators.
Also, for those economic operators whose tax debt balance is paid according to the definitive form issued on 1/4/2013, within a period of one month from the date of this circular, they will enjoy 100% forgiveness of crimes. In case of payment of the determined debt balance after the deadlines set above, 2% of the forgiveness subject to this clause will be deducted per month.
Also, in another paragraph of this circular, it is stated: “The condition of enjoying 100% remission of repeated crimes under Article (169) of the Direct Taxes Law for the performance of the years 1391 to 1394 is the payment of the performance tax debt of that year regardless of the time of payment. Also, for the year 2015 and beyond, the condition for having the forgiveness of crimes under Article (169) of the Direct Taxes Law is to send the list of transactions for each of the mentioned years, in addition to paying the debt of that year.
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