Some practical points of the article 100 of the performance of 1402 jobs
1. The uploading of note forms will start gradually and with priority in the coming days, so taxpayers are advised to wait until the note form is uploaded and do not rush to submit the declaration because the benefits of note 100 this year are very different and impressive.
2. All the first, second and third groups up to the sale of 18 billion tomans individually and 36 billion tomans in partnership will be uploaded note form 100 for them.
Note: The basis of grouping according to the regulation of Article 95 of the express sale of the previous two years is the performance of 1400 criteria, not the sale of 1402.
3. Taxpayers for whom the notice form has been uploaded, if they do not submit a declaration, the same amount of notice will be issued to them.
If they submit a normal tax return and the declared tax is less than the tax proposed in note 100, they will be audited as a high-risk taxpayer without applying the adjustments and discounts of note 100 (it will not be like last year when some taxpayers were issued with zero or less declarations)
4. Taxpayers who use a note or confirm an interactive declaration with the same proposed tax will fully use the benefits of installments and remission of crimes, but if they give a normal declaration, the maximum installment will be 3 installments (1 in cash and 2 months).
Very important point: the payment opportunity for these taxpayers is only 3 installments, and they will not be subject to the circular of 30 Mehr 1402, which provided for a longer installment period.
5. If new information is received, the difference will not be demanded even up to 15%, but if it is more, but the sales are still below the quorum of 18.36 billion, only the difference will be demanded by issuing a definitive letter (not recognition), if the sales are more than the quorum, it is completely from the note. Abroad and by canceling the exemption, taxes and crimes will be demanded by issuing a certificate of recognition
6. If Modi Intakad has declared wrong and unrealistic and has resulted in lower tax, the difference with the final sheet will be demanded, even the previous performance.
7. For some businesses, the note form may not be uploaded, so it is better to wait until June 25 and then take the alarm action.
8. Interactive or default declaration is suggested only for the second and third groups that are not subject to the note and even if their sales are more than 18.36 billion, and the first group is above the quorum of 18.36 billion, as well as 9 jobs in the first group based on Type of activity, they should give a normal declaration
9. The proposed tax will be with necessary adjustments and discounts according to the nature of each job and will be about 30-40% lower than the normal tax determination method, so taxpayers are encouraged to note
10. Currently, the method of noting the agreement of Article 100 and deducting non-revenue amounts is not on the agenda like last year
11. For special businesses such as real estate and car companies, notary offices, insurance, oil change and so on. Also, the note form is supposed to be uploaded by considering the conditions of these jobs, so it is recommended to wait until June 25
12. The entry path for the note form, interactive and normal declaration is the same, and it will be through MyTex, and at the end of the sent SMS code, it must be inserted for confirmation and final submission, so that later Modi does not claim that the information was entered without his knowledge.
13. Taxpayers with special exemptions such as 134 and 139, and taxpayers applying for the deduction of contributions 172, medical expenses 137, and damages 165 should submit a normal declaration.
14. The rental fee paid is supposed to be included in the calculation of tax determination and two figures of tax with and without rental fee are proposed to the taxpayer, and if the taxpayer wants to deduct the rental fee, he has to divide the tax for the time being, so that if the rental fee is approved by the lessor in a systematic way. Pay the real tax and deduct it from the last installments.