Number: 64639
Date: 11/04/2016
Name of God
Instructions on how to submit tax returns and financial performance in commercial-industrial free zones
According to paragraph (t) of article 31 of the law on removing obstacles to competitive production and improving the financial system of the country approved on 1/2/2013 and in the implementation of paragraph (9) of the operational solutions of the strategic plan for improving the health of the administrative system and fighting corruption in commercial-industrial free zones and special economic subject of approval letter number 118416/50193 approved 08/09/2013, the joint instructions of the Ministry of Economic Affairs and Finance and the Secretariat of the Supreme Council of Free Commercial-Industrial and Special Economic Zones are approved as follows:
Chapter 1: Definitions
Article 1- In this instruction, the following terms are used in their respective meanings:
A) Tax Organization: The country’s tax affairs organization.
b) Organization of the region: Organizations of commercial-industrial free zones.
C) Secretariat: Secretariat of the Supreme Council of Free Commercial-Industrial and Special Economic Zones.
t) Law: Direct Taxes Law approved in 1366 and its subsequent amendments and tax regulations subject to Article 13 of the Law on How to Manage the Free Zones of the Country approved in 1372 and its subsequent amendments.
(e) Activity permit: It is a form in which the regional organization enters and issues the activities of individuals according to the relevant regulations.
c) Natural persons: All natural persons who are engaged in various economic activities in the region with the permission of the regional organization.
C) Legal entities: All legal entities that are recognized as legal entities according to the relevant laws and regulations and are engaged in various economic activities in the region with the permission of the regional organization.
h) Tax declaration: It is a form to express income, expenses, assets, liabilities, capital, exemptions, taxable income, tax, tax exemption as well as sale of goods/providing services, purchase of goods/receipt of services, tax and duties received, tax and paid duties and debt/receivable balance; It includes the identity and location information of natural and legal persons and according to the type and volume of activity of the mentioned persons to determine the income tax according to the samples prepared and announced by the tax organization according to the law.
k) Financial performance information: information on financial events including books, documents, documents, balance sheet, profit and loss account, list of transactions and salaries paid to employees.
d) Electronic system: It is an electronic system created by the tax organization so that natural and legal persons can send their tax declaration and financial performance information through it as the case may be.
z) Economic number: It is a unique number assigned by the tax organization in cooperation with the regional organization to all natural and legal entities.
r) Registration: Registration of identity information, location and activity permits in the registration system of the tax organization in order to issue an economic number.
Chapter Two: Duties of natural and legal persons
Article 2- In the implementation of Article 13 of the law on how to administer the country’s free zones and according to paragraph (t) of article 31 of the law on removing obstacles to competitive production and improving the country’s financial system and note (1) of article 146 of the law, the condition of enjoying any tax exemption for natural persons and rights in free zones,
1. Having an activity license
2. Submission of tax declaration
3. The financial performance information is legal within the stipulated time.
Financial Tax Group of Iran Consultants Authority
https://t.me/joinchat/GrQDqUnYpIMVfQ5R9pQQaw
This post is written by Arambnamkhda