Notification dated 11/8/1401 of the head of the regulatory center, the system of store terminals and the tax system of the title of the General Departments of Tax Affairs regarding the need to activate the department of store terminals and the system of taxpayers in proportion to the number of taxpayers involved.
In this notification, some things that should be taken into consideration in the guidance of eligible taxpayers are announced as follows:
The issued invoices must be issued electronically and according to the standards announced by the Tax Affairs Organization of the country and sent to the Modban system.
It is possible to issue and send electronic invoices for correction, cancellation and return from sales in Modian system.
It is possible to get the unique identifier of the tax memory through the membership section of Modi’s portfolio in Modian’s system at tp.tax.gov.ir.
Sending electronic invoices to the tax system is equivalent to registering it in the transaction list system under Article 169 of the Civil Code, and the seller and the buyer will not have additional duties in this regard.
With regard to the call of economic operators in stages and the discrepancy of the date of the first call (1/8/1401) with the periods of added value and three months subject to Article 169 of the Civil Code, all tax effects related to items not subject to electronic invoicing and Sending it to the tax system will be reviewed according to the regulations.
The sum of the electronic invoices issued in each period by each taxpayer will be at most three times his declared sales in the same period of the previous year, subject to the payment or arrangements for the payment of the tax. Issuance of electronic invoices in excess of the above-mentioned limit is subject to the payment of the relevant value added tax or the determination of the order of payment of the tax debt or the provision of sufficient guarantees. For newly established units or those with no tax history, the maximum limit is equal to three times the annual exemption subject to Article 101 of the Civil Code. Tax credits will not be granted to invoices issued in excess of the above-mentioned allowed limit without paying the relevant value added tax or determining the order of payment of the tax liability or sufficient guarantees.
It is mandatory to include the ID of goods/services in the issued invoices.
In order to issue and send electronic invoices, two methods of direct sending and sending through trusted companies providing tax services are possible.
It is possible to send invoices through the comprehensive systems of trade, government procurement and Saman, if the taxpayer chooses and declares them, but the invoices sent in this way must be in accordance with the mandatory standards of the law of store terminals and taxpayers’ system.
Failure to issue electronic invoices results in the offenses under Article 22 of the Law on Store Terminals and Taxpayer System as follows:
Failure to issue electronic invoices is equivalent to 10% of the total amount of sales made without electronic invoices or 20 million Rials each.
Not being a member of the taxpayer system, not using the store terminal, not using the tax memory, using the tax memory belonging to other taxpayers, by handing over your tax memory to others, equal to 10% of the total sales made in those ways or 20 million Rials each. which is more and exclusion from applying tax exemptions, zero rate and incentives subject to direct taxes law in the same fiscal year.
Allocation of work files to all taxpayers is being done by the regulatory center regardless of the timing of calls
This post is written by Mahdi_kohsoltani