9 very important points about how to maintain offices
Point number 1
If the registration of operations in April and the opening balance before the date of sealing the books is legal, is there a problem if the company is 100% owned by the government, what is the ruling?
C- Any registration of operations in the offices must be done after the sealing of the offices, and there is no difference between public and private companies in this regard. If an operation is registered in the sealed offices on the date before the sealing, it will be subject to the provisions of delay in registration and sealing.
Point number 2
In cases where the operation is fully registered in the legal books, but the documents are issued by computer, is the taxpayer obliged to submit the quarterly report or not?
C – No, because the system is not completely mechanized, while it is stated in the regulations of the offices that taxpayers who use the mechanized system must register the summary of operations in the newspaper offices at least once a month, therefore daily registration of operations in the offices is subject to submission. The report on the subject of the last part of Article 17 of the Bylaws on how to prepare and write legal books will not be…
Point number 3
Why is there no action to mechanize and standardize the registration of financial operations despite the non-functionality of newspaper offices?
C- Although the term of non-use does not have a specific meaning, however, the use of legal offices of the newspaper and the whole will be mandatory as long as the commercial law is not amended.
Point number 4
Does the accounting mistake that remains undiscovered during the year lead to rejection of the books in the following year?
C- According to Article 11 and Clause 10 of Article 20 of the Bookkeeping Regulation (Note 2 of Article 95), it causes rejection of books, but it is contrary to accounting standards and correcting errors.
Point number 5
If the opening balance (closing of the previous year) has errors, is it acceptable to register the adjustments?
C- If the adjustments are related to figures, such as bank balances, the books will be rejected.
Point number 6
Failure to register what items of accounting documents, according to the nature of the account, causes the books to be rejected?
C- According to paragraph 2 of article 20 of the bylaws on how to write books, the failure to register one or more financial activities in the books will cause the books to be rejected.
Point number 7
Does the tax declaration have a clear definition and does the inclusion of the name alone in the special form mean giving the declaration?
C – The tax declaration for different tax sources is according to the sample that is prepared and made available by the Tax Affairs Organization.
Point number 8
Considering the 4-month deadline for correcting year-end accounts, when should taxpayers submit their quarterly summary report?
C- No later than the 10th after the last three months (companies whose fiscal year end coincides with the solar year, no later than the 10th of April)
Point number 9
Does the failure to submit the declaration cause the exemption to be revoked?
C- In all cases where taxpayers are required to maintain legal books, based on the note of Article 193 of the Direct Taxes Law, failure to submit declarations and balance sheets and profit and loss during the exemption period will prevent them from enjoying the prescribed exemption in that year.
However, failure to submit financial statements despite the submission of the declaration within the stipulated time will result in the assessment of the tax on top of it. If he does not submit for consideration, he must pay another 20% of the fine for not submitting the books
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This post is written by seyedsajjadam