All accounts belonging to non-commercial persons are considered “non-commercial accounts”.

All accounts belonging to non-commercial persons are considered “non-commercial accounts”.

With the approval of the parliament, all accounts belonging to non-commercial persons are considered “non-commercial accounts” by default, and all accounts belonging to legal entities are considered “commercial accounts”.

During the review of the objection of the Guardian Council in the tax plan on speculation and speculation, the members of the parliament amended Article 6 of this plan.

Article (6) and paragraph (a) thereof are amended as follows and a paragraph is added as paragraph (b) to this article:

Article 6- In Article (10) of the Law on Store Terminals and Taxpayer System and its note, the term “subject persons” is amended to the term “business persons”. Also, in the mentioned article, the phrase “bank accounts” is amended with the phrase “your accounts as a business account” and the following text is added to the end of this article:

The organization is obliged to send its information to the Central Bank of the Islamic Republic of Iran at the same time as announcing the business accounts to the organization; The Central Bank of the Islamic Republic of Iran is obliged to send the mentioned accounts to the persons subject to clause “a” of Article (11) of this law, and the said persons are also obliged to register the commercial nature of these accounts.

A- All accounts belonging to non-commercial persons are considered “non-commercial accounts” by default, unless they are introduced to the organization as commercial accounts.

B- All accounts belonging to legal entities are considered “commercial accounts”.
It is not allowed to introduce a business account for more than one economic number; This ruling does not apply to joint business accounts.

The title of clause (b) of article (6) is amended to clause (c) and two clauses as clauses (t) and (c) are added to this article:

C- All funds deposited into commercial accounts are considered as funds related to the account owner’s activities.
Also, funds deposited into commercial accounts connected to electronic payment portals or bank card reader devices belonging to business persons supplying goods and services are considered sales.

T- If the frequency of deposits and the sum of the amounts deposited in a specific period or periods to the non-commercial accounts belonging to any non-commercial person who do not have a corresponding electronic invoice, exceeds the specified quorum, the said deposited funds, the income subject to Article (93) of the law Direct taxes are considered for the account holder and are subject to the penalty of Article (22) of this law.