Article 103 of the direct taxes law
Attorneys and those who represent in special courts are required to indicate the amount of attorney’s fees in their letters of attorney and affix and cancel a stamp equivalent to five percent of it for tax purposes on the letter of attorney. be:
(a)- In lawsuits and matters whose demand is financial, five percent of the attorney’s fees stipulated in the tariff for each stage.
(b)- In cases where the matter is not financial representation or the determination of the requested price is not legally required, and also in criminal lawsuits where the determination of the attorney’s fee is in the opinion of the court, five percent of the minimum attorney’s fee prescribed in the attorney’s fee regulation for each stage.
(c)- In criminal lawsuits regarding a private claim that is financial according to the provisions of paragraph (a) of this article.
(d)- In the case of lawsuits and financial disputes that are dealt with and settled in special non-judicial authorities and no special tariff has been set for their attorney’s fees, such as tax disputes and tolls for the development of municipal roads and the like, the amount of attorney’s fees solely from a tax perspective Under :
up to ten million (10,000,000) Rials for the difference. five percent; Up to thirty million (30,000,000) rials for the difference. Four percent of the excess of ten million (10,000,000) rials.
From thirty million (30,000,000) Rials of the difference, three percent will be applied to the excess of thirty million (30,000,000) Rials, and the equivalent of five percent of that stamp will be invalidated.
The provisions of this paragraph are also valid for the persons acting as attorneys in the authorities mentioned in this paragraph (even if they are not lawyers). except in the case of employees of Modi or father. Mother. Brother. sister. Boy. Girl. Modi’s grandson and wife.
Note 1- In any case that has not been acted upon according to the provisions of this article and the representation of a lawyer in compliance with the provisions of the Civil Procedure Law will not be accepted in any of the aforementioned courts and authorities, except in the case of representations from ministries, government institutions and state companies. And municipalities and institutions affiliated to the government and municipalities that do not need to cancel the stamp on the power of attorney.
Note 2- Ministries and government institutions and state companies and municipalities and institutions affiliated to the government and municipalities are obliged to deduct five percent of the funds they pay to lawyers for attorneys’ fees and pay the lawyer’s tax account to the local tax affairs department by the end of the following month. .
Note 3- If, after the cancellation of the stamp, the prosecution of the lawsuit is assigned to another lawyer, the new lawyer will not be required to cancel the stamp on the power of attorney.
Note 4- In cases where the courts determine attorney’s fees or damages for attorney’s fees more or less than the amount that is the reason for the cancellation of the stamp on the power of attorney, the managers of the court office are obliged to inform the relevant tax administration of the amount of the final ruling so that the difference can be calculated. .
According to the note (3) of paragraph (53) of the single article of the law on amending the direct taxes law approved on 04/31/2013 by the Islamic Council, the phrase “until the end of the next month” has been replaced by the phrase “within ten days”. (date of implementation from 01/01/2015)
Financial Tax Group of Iran Consultants Authority
https://t.me/joinchat/GrQDqUnYpIMVfQ5R9pQQaw
This post is written by Arambnamkhda