7 #tax tricks
Tax trick 1
If the defects of the books, in accordance with the subject of Article 20 of the regulation on how to write and organize and maintain the books, are announced to the board subject to paragraph 3 of Article 97, the notification of the tax administration should be under the title of rejecting the books and the said board also due to non-compliance with the standards Legally (Article 20 of the Regulations) the offices will vote
Tax trick 2
If the defects of Article 20 of the regulations are not observed in the books, but the taxpayer has not complied with the regulations related to the instructions issued by the Ministry of Economic Affairs and Property, regarding compliance with the regulations (Economic Code) or the use of a sample invoice, or a fake code and or used other people’s code
or appendices (flow statement of types of raw materials used in production, unit price statement of various types of manufactured goods separately, flow statement of types of goods purchased or produced separately) along with declaration, balance sheet and profit and loss account submitted to the tax authority or container has not been submitted to the three-member board within a prescribed month, in this case, the books do not have legal objections and are not rejected, but rather the taxpayer’s books cannot be considered for calculating the taxable income, and the three-member board must also give an opinion under the same title.
Tax trick 3
In the implementation of Note 3 of Article 97, two months will be added to the processing deadline, when the tax assessors notify the three-member committee of cases of rejection or inadmissibility of the books by the prescribed deadline (4 months after the end of the financial year) at the latest. ) to do Otherwise, after the deadline, the tax will be subject to the passage of time.
Tax trick 4
In the implementation of Note 2, Article 97 of the Law on Direct Taxes, in cases of tax assessment, whenever it is possible to determine the real income of the taxpayer (for the benefit or loss of the taxpayer) according to the documents and documents expressed or obtained, the Tax Administration is obliged is to determine the taxable income based on the examination of said documents or books as the case may be.
For example, if the declared profit of the taxpayer in the tax return is more than the amount of taxable income through Ali al-Rosa (in the books), according to the mentioned note, the special declared (actual) profit instead of the taxable income is the basis of tax calculation. will be
Tax trick 5
It should be noted that minor and trivial issues should not be announced to the three-member board. Announcing minor and unimportant matters is of no use other than pessimism of taxpayers and waste of time and money.
Tax trick 6
In order to determine the taxable income through Ali al-Rosa, it is necessary to multiply two factors, the tax ratio and the tax coefficient:
Taxable income from Ta’iq Ali al-Rasot = tax ratio * tax coefficient
Tax trick 7
Determining the tax base for calculating taxable income. The tax affairs department must, through research and investigation and obtaining sufficient information and documents, and if necessary through the implementation of Article 181 of the Tax Law, ultimately determine the sales or income of the taxpayer that is appropriate to the taxpayer’s status and employment status and volume of operations. to determine
According to Article 237 of the Law on Direct Taxes, the tax assessment form must be based on the correct source and based on sufficient reasons and information, and in such a way that all related activities and the resulting income are clearly stated in it and clear to the taxpayer. be Obviously, if the taxable income recognized by the tax unit is based on sufficient documents and information and determined logically and legally, the taxpayer will have no choice but to comply. Otherwise, the file remains unsolved in the tax authorities for years, causing a waste of time and money for the taxpayer and the Ministry of Economic Affairs.
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